James D. and Beverly H. Turner - Page 28

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          development limit of 30 lots.  Accordingly, petitioner’s action             
          or inaction with respect to the trees is irrelevant in                      
          considering whether the purported conservation easement satisfies           
          the requirements of section 170(h).                                         
               The attempted easement did not satisfy the historic                    
          preservation requirement of section 170(h) because it did not               
          preserve a historic structure or historically important land                
          area.  First, there was no historical structure on the Grist Mill           
          property to preserve, and the easement’s limitation on                      
          development on land near the Grist Mill or Woodlawn Plantation              
          does not preserve the historical structures on those properties.            
          That remains so despite any ancillary benefit of limited                    
          development because petitioners did not own or control those                
          historical structures.  The legislative history is explicit that            
          land surrounding a historical structure, like Mount Vernon, makes           
          that land historically important, but proximity alone does not              
          provide a basis to support a claim of protection of a historical            
          structure.  Petitioner has not shown how his proposed limitation            
          in the conservation easement preserved any historical structure.            
               We also note that petitioners are not in a position to claim           
          that the Grist Mill property is independently significant, like a           
          Civil War battlefield, as there is no evidence that anything on             
          the property was historically unique.  The Grist Mill property is           
          thus a historically important land area only because of its                 






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