OTHER-2022-012-Deed of Trail Easement

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that would cause soil degradation or erosion . There shall be no diking , dredging , alteration , draining , filling , or removal of wetlands . . 8 . Du.Tin.g and Filling . The dumping , accumulation, storage , or burying of soil , trash, ashes , age, waste appliances, abandoned or unlicensed vehicles, inoperable or broken machinery , g � � pp � p rY fis , junk, radioactive or hazardous waste, or other materials on the Trail Area is prohibited . Atmobiles , trailers , machinery and recreational vehicles shall not be stored on the Trail Area . 4 . 9 . ineral Use Excavation Dred in . There shall be no filling , excavation, dredging, miningdrillin • no removal of topsoil , sand ravel rock eat minerals or other minerals , and g � p > g > p no char the topography of the Trail Area in any manner except as reasonably necessary for the purp0 of combating erosion and as reasonably necessary for any activities otherwise permitted o e Trail Area pursuant to the terms of this Easement . ARTICLE V. FEDERAL TAX ITEMS 5 . 1 . Qualified Conservation Contribution . The Easement granted under this agreement has been donated in whole o ' n art to Grantee b the undersigned Grantor . It is intended to qualify p y g q fY as a charitable donation a partial interest in real estate (as defined under § 170 (f) (3 ) (B ) (111) of the Code) to a qualified o �nization (as defined in § 1 . 170A- 14 (c) ( 1 ) of the Regulations) . 5 . 2 . Definitions of Code e ulations . " Code " means the Internal Revenue Code of 1986 , as amended through the applicre date of reference . "Regulations" mean the provisions of C . F . R. § 1 . 170A- 14 as amended (Dough the applicable date of reference . 5 . 3 . Public Benefit . This easem&, t ' given for public outdoor recreation and education and is for the substantial and regular use of1he general public or the community . This Easement provides significant public benefit as deed in § 1 . 170A- 14 (d) (2 ) (1) of the Regulations . Public policies and programs that illustrate and port the significant public benefit of this Easement include . (a) The 2030 Orange County Comprelisive Parks and Recreation Master Plan , which recommends the development of a ter plan for the Orange County segment of the Statewide MountainsAo - Sea Trail as as linking to the priorities set forth in the existing North Carolina State Trails Pr ram ; and (b) The Orange County Board of Commissioners ' goal (adopted June 21 , 1999) to identify and coordinate the preservation of the County ' s most significant natural areas ; and (c) The Land Use Element of the Orange County E mprehensive Plan (adopted November 18 , 2008) with its goal of " Land uses t;�iat are appropriate to on- site environmental conditions and features , and that px6 ct natural resources , cultural resources , and community character ; " and (d) The Orange County Lands Legacy Action Plan, whicc as adopted by the Orange County Board of Commissioners on December 12 , 20 � .and which sets an objective to acquire key parcels needed for a public pedestrian tra� d wildlife corridor that