The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1994, Landmark Communications, Inc.

DATE: Thursday, October 6, 1994              TAG: 9410060499
SECTION: LOCAL                    PAGE: B3   EDITION: NORTH CAROLINA 
SOURCE: ASSOCIATED PRESS 
DATELINE: WILMINGTON                         LENGTH: Medium:   55 lines

TAX CREDITS PROPOSED FOR OWNERS WHO PROTECT UNUSED COASTAL LAND

Coastal landowners whose property is important for conservation could receive tax credits for turning the land over to an environmental group under a plan worked out with help from the state.

In coming months, members of the Wilmington-based North Carolina Coastal Land Trust will track down owners of undeveloped land in the state's 20 coastal counties.

The trust's director, Camilla Herlevich, said state agencies and environmental groups have banded together to pinpoint areas along the coast where preservation is important because of wildlife needs, sensitive ecology or archaeological remnants.

The result, called the Coastal Protection Plan, will mark the first time such an array of groups has been consulted to determine which pieces of North Carolina land are most vital for preservation, she said.

Much of the land is wetlands that cannot be developed, so the land trust workers will offer federal and state tax credits in return for an owner giving up a piece of property.

If owners don't want to completely give up their land, the two sides can develop what's known as a ``conservation easement,'' which means the landowner keeps title to the property, but accepts restrictions that permanently protect it from development.

The landowner would remain eligible for tax breaks under the terms of the easement.

About half of the areas pinpointed for preservation efforts so far are in Southeastern North Carolina.

Herlevich said the short list includes parts of these areas and landmarks:

The Lower Cape Fear River corridor, from the mouth of the river through Brunswick and New Hanover counties.

Limesink ponds and Carolina bays in Brunswick and Onslow counties. Carolina bays, which are oval depressions that are scattered throughout Eastern North Carolina, often contain unique combinations of flora and fauna.

Limestone caves in Jones and Onslow counties.

The Neuse River flood plain.

The northern shoreline of the Albemarle Sound, including remnants of hardwood forests in Chowan, Perquimans and Currituck counties.

Representatives of the state offices of archaeology, natural heritage and wildlife resources were asked to identify areas on a map of the coast that are important for preservation.

They noted areas that include endangered or threatened species and other unique environmental conditions. They also pointed out land with historic significance and strips of land that connect one wildlife haven to another. by CNB