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Draft 10/8/99 <br />sites that are of landmarks important to the County's rural <br />character. <br />B. Donations and Charitable Gifts <br />In some cases, there may be substantial tax breaks (both now and <br />in the future) for the donation or "charitable gift of .land; If <br />approached with. a potential donation, the County may wish to <br />consider three issues: <br />An evaluation of the property to see what resources are present . <br />on the site and what liens or liabilities are present should be <br />conducted... <br />- Does he County wish to accept donations of land -that do not " <br />contain. identifiedpriority resources, to be-.held as open space. <br />If so, evaluation of ;this latter possibility should include. a: long- <br />• term assessment of the stewardship :and management needs of <br />.the property. , <br />- Clear- understanding of the impact (or lack thereof) of the <br />donation on future development of other portions of the tract <br />should be .pursued. For example, will the donation count as <br />open space provided for a future development proposal on the <br />remaining portion of the property? <br />C. Conservation Easements <br />A conservation easement is a legal .agreement between a <br />landowner and a government entity or land trust that :intentionally <br />and permanently limits the use of all or part of the property for. <br />conservation purposes. This technique, rather than selling the land <br />itself, sells the °rights" that are owned along with the land. <br />When a landowner: ~ donates or sells a conservation easement, <br />he/she permanently gives up some. of those rights in exchange for <br />monetary considerations and/or tax breaks. For example, a farmer <br />might sell the right to build additional residences while retaining the <br />right to grow crops or operate a dairy. future owners are also <br />bound by the conservation .easement - if the land is sold after an <br />easement is agreed to, the new owner inherits the, easement. with <br />the land. The agreement can be written so as to meet both the <br />interests of land conservation by-the government or land -trust,. and <br />the financial and personal needs of the landowner.3 <br />28 <br /> <br />