James D. and Beverly H. Turner - Page 13

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               In a letter dated February 3, 1999, MVLA expressed the                 
          mistaken view that petitioner could develop the Grist Mill                  
          property into at least 60 single-family homes and requested that            
          development be limited to 30 single-family homes.  MVLA pointed             
          out that a more expansive development would further impinge upon            
          the historical nature of the Grist Mill.  In addition, in a                 
          letter dated March 3, 1999, petitioner advised MVLA that he would           
          be willing to donate lot 30 to MVLA for a buffer zone and parking           
          facility if his development proceeded as planned.  MVLA, however,           
          had hoped for a larger buffer between petitioner’s development              
          and the Grist Mill than the amount it ultimately received.                  
               Woodlawn Plantation wished to protect its historical view so           
          that a visitor’s view from the plantation resembled, as closely             
          as possible, the 18th century view.  Until 1999, the view from              
          the plantation was limited to the Grist Mill, trees and water,              
          and a small portion of a nearby road.  Woodlawn Plantation was              
          concerned about any impact on its view from the development of              
          the Grist Mill property.                                                    
               Petitioner’s Sales Activity - Grist Mill Property                      
               Beginning sometime in mid-1998, petitioner began to actively           
          pursue the sale of the 29.3-acre Grist Mill property.  While                
          attempting to sell the property, petitioner was also attempting             
          to obtain the necessary local government approval for the Grist             
          Mill property development.  In a letter dated October 26, 1998,             






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