- 26 - In response, respondent concedes that petitioners’ evidence as to the subjective beliefs of the parties (petitioners and Howard County) is persuasive on the issue of donative intent. See supra sec. IV.A. We take that response as a concession by respondent that petitioners and the county intended a bargain sale; i.e., a part sale part gift. Certainly, that conclusion is supported by the testimony of petitioner Charles Browning (the $6,000 an acre received for the easement “couldn’t possibly represent the fair market value of the easement”) and Donna Mennitto, administrator of the Program (“It was never the intention of the County to pay the full easement value and we do not believe that we ever did with the information that we had available.”), and, thus, we accept respondent’s concession and so find. Moreover, we believe that the record supports a finding that, under the Program generally, at the time petitioners conveyed the easement to the county and before, participants in the Program intended to make a gift to the county by way of a bargain sale of development rights. We have the testimony of two participants in the Program as to that point, petitioner Charles Browning and his neighbor, Gene Mullinix. In addition, Mr. Mullinix, who was a chairman of the board that supervised the Program and served on that board for 10 years, testified that the board that ran the Program never paid “full” fair market value for any easement that it purchased under the Program. Ms. Mennitto’s testimony as to the proceduresPage: Previous 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Next
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