Waterfront Access Plan-1992

1992
Town of Calabash
Waterfront Access Plan
Howard T. Capps & Associates
Landscape Architect • Land Planner
201 N. Front Street, Suite 308
Wilmington, N.C. 28401
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1992
CALABASH
WATERFRONT ACCESS PLAN
Prepared for
TOWN OF CALABASH
with assistance from
MAYOR
The Honorable Rag Douglas Simmons
COMMISSIONERS
George Anderson
Raymond S. Card
Keith Hardee
Robert L. Noe
Edward Rice
Jon B. Sanborn
Stuart B. Thorn
COASTAL INITIATIVE COMMITTEE
T. J. Morgan, Chairman
Paul Walker, Vice -Chairman
Rich Johnson
Bud Knapp
Rich O'Donnell
Hank Rutter
Jon B. Sanborn
Edward F. Schaack
Rag Douglas Simmons
Stuart B. Thorn
TOWN STAFF
Janet Thomas, Clerk
Edward F. Schaack, P.E., Code Enforcement Officer
Technical Assistance
Howard T. Capps and Associates
201 North Front Street, Suite 308
Wilmington, North Carolina 28401

TAMJ9 OF CONTENTS
Page
I.
Introduction
2
II.
1988 Land Use Plan and Shoreline Access
4
III.
Inventory of Existing Sites and Property Ownership
8
IV.
User Analysis and Public Participation to
Identify Shoreline Access Facilities
12
V.
Types of Facilities Needed for Access and
Access Policy
14
VI.
Constraints Analysis
15
VII.
Calabash Plan of Action to Provide Access
17
VIII.
Priority for Implementation
22
IX.
Funding Sources
23
X.
Priority Access and Cost Estimate
27
Appendix
Application for Conservation Tax Credit
Certification
34
Tax Credit Legislation
36
Limited Liability Legislation
38
The preparation of this document was financed, in part, through a grant
provided by the North Carolina Coastal Management Program, through funds
provided by the Coastal Zone Management Act of 1972, as amended, which
is administered by the Office of Ocean and Coastal Resources Management,
National Oceanic and Atmospheric Administration.

The preparation of this document was financed in part
through a grant provided by the North Carolina Coastal
Management Program, through funds provided by the
Coastal 'Lone Management Act of 1972, as amended,
which is administered by the Office of Ocean and Coastal
Resource Management, National Oceanic and Atmospheric
Administration.
scale In Wha
o n eo n 100 TOWN OF CALABASH
usu•sanCR COUNTY)

X.
The primary goal of the Waterfront Access Plan is to improve
waterfront access so both residents and visitors can enjoy a
major part of the heritage of Calabash as a small fishing
village. The Town of Calabash, which is located on Calabash
River in the southeastern corner of North Carolina (see Location
Map Page 1), was formally incorporated in May, 1973. This small
fishing village had a 1980 population of 140 people, with a 1990
population of 1,210. Much of this increase has come from
annexation since 1980. Although the Town's year-round population
is relatively small, the community experiences a large influx of
tourists each year in the form of day visitors, primarily due to
the community's reputation for having excellent seafood
restaurants. In addition to the many fine seafood restaurants
that draw visitors to the area, Calabash and the surrounding area
also have many fine golf courses and golf course communities like
Carolina Shores and waterfront communities like Marsh Harbour
that draw visitors to the area on a year-round basis.
Part of the cultural heritage of Calabash is the daily trips
commercial fishermen make from the Town's waterfront to harvest
the ocean's seafood. These commercial fishing boats dock at the
Town's waterfront and add to the character of Calabash which is
enjoyed by local residents as well as visitors to the area.
Although the community is located on the water, there are
currently no public access areas to the water. There are only
private boat launching areas which charge a fee.
' Local officials have seen the need for some time to establish
public access to the River for the benefit of both residents and
visitors to the community. For that reason, the 1988 Calabash
' Land Use Plan addressed the issue of improved waterfront access.
As part of the land use planning process, a 111988 Land Use Plan
Citizen Survey Form" was developed and mailed to all taxpayers in
the Town (including absentee landowners). Based on the results
of the 1988 citizen survey, the majority of respondents agreed
that the Town needs more public recreational facilities with
specific mention of a waterfront park with a boat access ramp.
' As a follow-up to the goal in the Land Use Plan, the community
applied for and received approval as a Governor's Coastal
Initiative Community in 1991.
' The Governor's Coastal Initiative Program designation reflects
that Calabash wants to improve the water -oriented economy of the
community and provide facilities that add to the State's
' waterway/tourism system. Waterfront development in Calabash will
help minimize damage to the State's coastal environment by
concentrating that development in areas of the State which
already have some waterfront development. In addition, the
community has a goal to provide public access to the water that
would provide recreational opportunities to visitors and
' residents alike. The community desires to enhance the waterfront
area similar to areas like Beaufort, Morehead City, Wilmington
and Charleston, S.C.
PA

The Town of Calabash applied for and received a LAMA grant to
' prepare this Waterfront Access Plan, the purpose of which is to
identify existing or potential public access opportunities and
then set goals and implementation strategy to provide needed
' public shoreline access. Another goal is to provide more
recreational opportunities for local residents and visitors to
the area adjacent to the Calabash River which is considered a
major natural resource.
ki

II. 1988 LARD VSH PLAN AND SHORELIRE ACCESS
Prior to conducting an inventory of existing sites or holding any
public participation meetings on the preparation of the Waterfront
Access Plan, the 1988 CAMA Land Use Plan was reviewed for
pertinent information on policy dealing with shoreline access.
The following issues and policy statements were included in the
1988 Plan that relate to or specifically address shoreline
access:
ISSUE: Beach and Waterfront Access and Parking
Free and open access to the Calabash River is presently
limited. During the 1988 Land Use Planning Process most
respondents to the planning questionnaire agreed that
the Town needs more public recreational facilities
(several specifically mentioned a waterfront park with a
boat access ramp).
There is one private boating access ramp in the Town
near Captain John's Restaurant. The owners have
traditionally allowed parking and boating access to the
'
public. The Town supports the provision of public
access to the River. The Town has discussed attempting
to lease this private access site from the owners, make
improvements, and utilize the area as a public
recreation and access site.
During the peak of the tourist season, the parking lots
of restaurants and shops are virtually filled to
'
capacity and parking is a problem. Currently, there are
no public parking facilities in Calabash other than that
associated with commercial establishments. As the
'
number of visitors to Calabash increase, expanded
parking facilities will also need to increase.
POLICY: As a policy, the Town of Calabash will begin exploring
'
both means to improve public parking and pedestrian
access. Calabash will seek state and federal assistance
in planning for waterfront access, public parking and
'
improved pedestrian access. Specifically, the Town will
seek assistance from the N.C. Division of Wildlife
Resources, the CAMA access program, and the State
'
Department of Transportation. The Town hopes that plans
for waterfront access can be combined with plans for a
public recreation facility, i.e., a waterfront park.
'
ISSUE: Tourism
'
The importance of tourism to Calabash is paramount, as
has been discussed in other parts of this plan. The
Town's reputation in the Carolinas as a seafood haven
has steadily grown, and along with its proximity to
'
beach communities in both North and South Carolina, golf

courses and marinas, thousands will continue to be
attracted to Calabash. Tourism and related expanded
developments are vital generators of income. The
tourist season also provides employment for some Town
residents and for some residents of other parts of
Brunswick County as well.
POLICY: Calabash policy will be to support and promote tourism
as its main economic base. The development of
non -intensive recreational and commercial land uses will
be encouraged in order to enhance services for the
public. Also, the Town will seek to become a "Coastal
Initiative" community, in order to enhance its economic
development and resource protection goals.
ISSUE: Desired Urban Growth Patterns
As noted in the citizen survey results, it is important
to the local citizens that the atmosphere and character
of Calabash, i.e., a quiet, seafood village and
low -density residential area, be maintained. Calabash
has no interest in developing heavy manufacturing
industries within its current jurisdiction, for example.
Commercial accommodations and similar developments
related to serving tourists are considered desirable in
Calabash.
ISSUE: Commitment to State and Federal Programs
' Calabash is generally receptive to State and Federal
programs, particularly those which either enhance or
improve the Town's facilities. The Town will continue
to cooperate with such programs, including CAMA. The
North Carolina Department of Transportation road and
bridge improvement programs are also very important to
Calabash because of increasing traffic volumes and
' resultant access and parking problems during peak
seasons.
' Examples of other State and Federal programs which are
important to and supported by Calabash include: the
Governor's Coastal Initiatives Program, dredging and
channel maintenance by the U.S. Army Corps of Engineers,
the NRCD Beach and Estuarine Access Program, and Federal
and State projects which provide efficient and safe boat
access for sports fishing.
' ISSUE: Assistance to Channel Maintenance and Beach
Renourishment
' Proper maintenance of channels, particularly the
Calabash River, is very important to the Town of
Calabash because of the impact of commercial and
' recreational fisheries and general boating. Calabash is
supportive of the Corps of Engineers' maintenance of the River.
5

In summary, the 1988 Land Use Plan policy section indicated a
'
desire to accommodate the tourist economy of the community. Plan
policy also supported providing more public shoreline access in
the form of waterfront parks and/or boat access ramps. This
'
plan's primary purpose is to help determine how the community can
provide improved access to the waterfront and what type of access
is feasible and desirable.
'
Since the 1988 Plan was completed, several of the policy
statements and goals have been accomplished. The Community has
been designated as a Coastal Initiative Community with an active
committee made up of local residents working hard to provide
improved access to the community's waterfront. The Committee, as
well as other local groups, continues to work to promote tourism
'
as the community's main economic base by promoting non -intensive
waterfront recreational opportunities for residents and tourists.
The Coastal Initiative Committee and local officials have also
been working hard in cooperation with the Corps of Engineers to
'
have portions of the Calabash River dredged to provide adequate
water depths for boats using the waterfront.
'
In addition, the Coastal Initiative Committee and Town officials
requested and obtained a grant in 1991 to prepare this Waterfront
Access Plan using grant assistance from the North Carolina
Coastal Management program. in late 1991 the Town Council
selected the Consultant to work with the Coastal Initiative
Committee and local officials in preparing this Plan.
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The preparation of this document wos financed in part
through a grant provided by the North Carolina Coastal
Management Program, through funds provided by the
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office of Ocean and Coastal
Resource Management, National Oceanic and Atmosph c
Administration.
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Calabash
Waterfront Access Plan
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Si to Map
Site I Waterfront Boardwalk
Site 2 Riverview Drive Waterfront Park
Site 3 Wilson Tract (Passive Waterfront Park)
Site 4 Busting Private Boat Ramp

III. INVENTORY OF ESISTIBG SITES
Prior to conducting the inventory of existing sites, the
Consultant met with members of the Calabash Coastal Initiative
Committee to discuss any current public access sites and learned
that there are none available. There are two private boat ramps,
one located adjacent to Captain John's Restaurant and the other
located at the end of River Road. The River Road boat launching
ramp is a commercial facility where boats can be launched for a
$3.00 launching fee.
The 1988 Land Use Plan discussed the fact that the owner of the
private boat ramp adjacent to Captain John's Restaurant has
traditionally allowed parking and boat access to the public. The
1988 Plan also discussed the possibility of the Town leasing this
access site and making improvements to utilize this site as a
public access.
Following this meeting, the Consultant met with the Mayor and
Town Building Inspector to conduct a tour of the Calabash
waterfront including both sides of the Calabash River and land
areas in the recently established extraterritorial planning
jurisdiction.
The area on the south side of the Calabash River was found to
contain either residential development or a recently completed
golf course. Two undeveloped sites were not considered suitable
for public access due to their wet conditions and distance from
the River and any high ground suitable for recreational
development.
On the north side of the River, several sites along River Road
were identified as having some access potential and available for
sale; however, it was felt that these sites would be better
suited for residential development because of their size.
As discussed earlier, an existing commercial boat ramp is located
at the end of River Road and does provide small boat access to
the River for a charge of $3.00 per launch with a small amount of
parking for cars and boat trailers (see Site 4, Map 2, page 7).
The Wilson tract was the next site identified as having shoreline
access potential. This 106-acre wooded site has approximately
2,200 linear feet of undeveloped shoreline with beautiful vistas
overlooking the Calabash River. This site was suggested as a
site with tremendous potential for passive recreation on the
waterfront. The Consultant made contact with the owners and
learned that they would give consideration to development of the
waterfront as a public park if such development did not adversely
affect the remaining portion of their property. Any plans for
the waterfront would require their approval (see Site 3, Map 2, page 7).
Another area identified as having shoreline access potential was
a 2-acre lot located on River View Drive that is currently on the
8

II market for sale. Although there had been some local discussion
to use this site for a boat ramp, the Consultant felt the site
'
was too small (see Site 2, Map 2, page 7).
Other areas with access potential include the waterfront from the
Riverside Restaurant to Dockside parking area west of the
'
Dockside Restaurant. These three identified areas have the
potential to provide shoreline access in three different
waterfront environments along the Calabash River; however, to
provide such access will require a great deal of cooperation on
'
the part of many people in Calabash (see Site 1, Map 2, page 7).
t
The 1988 Land Use Plan also addressed the fact that Calabash has
no public parking to provide access to the waterfront other than
that associated with commercial establishments.
'
Waterfront Property Ownership
As discussed above, the Town of Calabash does not presently have
any public waterfront access areas in either the form of a
1
waterfront park or boat ramp. However, the waterfront area
between Riverside Restaurant and the Dockside Restaurant,
although private property, has potential for improved waterfront
'
access in an area that is currently being visited by many
tourists enjoying the fine restaurants along this portion of the
waterfront. in addition, the Wilson tract was identified as an
undeveloped area with great potential for passive recreational
'
opportunities along the water. Following the site inventory
process, the next step was to determine ownership of property of
interest to the Coastal Initiative Committee and local officials.
'
Information on ownership was obtained from the County Tax Office
and is listed below (see Map 3, page 11).
'
Map and Parcel No. Owner
6 255 000 54 Captain John's Seafood House, Inc.
Route 3, Box 2700
Shallotte, North Carolina 28459
6 255 000 55 Bennett, Harry et Verta Lee
'
Route 1, Box 174-1-A
Shallotte, North Carolina 28459
'
6 255 000 56 Coleman, Virgil A. et Billy P.
Route 7, Box 296
Shallotte, North Carolina 28459
'
6 255 000 57 Nance, Lennon R. et Doris
Route 1, Box 329
'
North Myrtle Beach, S.C. 29582
6 255 000 58 Nance, Lennon R. et Doris W.
Route 1, Box 329
'
North Myrtle Beach, S.C. 29582
9

6 255
000
58.01
Nance,' Joseph Lee
Route 7, Box 166
Shallotte, North Carolina
28459
6 255
000
59
Price, Clarice
Route 7, Box 284
Shallotte, North Carolina
28459
6 255
000
60
Nance, Lennon R. et Doris
W.
Route 7, Box 170
Shallotte, North Carolina
28459
6 241
000
16.01
Earnest Ramona Wilson
5767 Jeanette Avenue
La Mesa, California 92041
6 241
000
30.01
Wilson, Rue1 L., Jr. et Billie
190 Robin Road
Athens, Georgia 30685
10

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throng a grant provided by the North Carolina Coastal
Management Program, through funds provided by the
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office of Ocean and Coastal
Resource Management, National Oceanic and Atmospheric
Administration.
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Tax Man
MAP 3 Scale 111=4001
Waterfront Property Ownership Map

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ID_ USER ANALYSIS AND PMMrC PARTICIPATION TO IDENTIFY DESIRED
SHORELINE ACCESS FACILITIES
As discussed earlier, the 1988 Land Use Plan public participation
process revealed that of those residents that responded to the
planning questionnaire, many expressed the desire to have a
waterfront park and boat access ramp. To follow up on this
desire, local officials applied for and were approved as a
Coastal Initiative Community with the express desire to improve
access to the Calabash waterfront. Initially the Coastal
Initiative Committee and local officials felt that a public boat
ramp would provide the needed access to the water when applying
for a CAMA Waterfront Access Grant in 1991. However, upon
funding, it was suggested that they "think .big" when considering
the types of access desired for the community. During the two
public participation meetings held with the Calabash Coastal
Initiative Committee, it was determined that providing public
access along the waterfront in the two areas was needed. Number
one was the area between five waterfront restaurants (see site
map page 7 for location) in the form of a boardwalk that could
serve as a needed amenity for both tourists and local residents.
It was felt by those present that tourism is the major economic
base of the community as discussed in the 1988 Land Use Plan, and
yet when visitors are in the community there are no waterfront
facilities for them to use to enjoy the Calabash River. The comment
was made during the public participation meeting that visitors using
the waterfront restaurants have no place to walk along the waterfront
before or after dinner. The Beaufort waterfront was discussed and the
desirability of having a similar facility along the Calabash
waterfront. Access facilities in the vicinity of the waterfront
restaurants would serve two user groups. One could be local
residents that do not live on the waterfront. Another would be
tourists and other visitors to the area that want to experience
being on the waterfront and having the opportunity to observe
the numerous commercial fishing boats that make their home in
Calabash.
To discuss plan implementation, a meeting with restaurant owners
was held at which the concept of a waterfront boardwalk was
discussed, including the possible tax benefits to providing an
easement for development of such a facility and possible
financial assistance through a CAMA access grant or other State,
federal and local funding. Those in attendance expressed their
willingness to consider such a proposal.
The second access site, known locally as the Wilson tract (see
site map page 7 for location), was discussed as an excellent
location for a passive waterfront park if the details of such a
facility can be worked out with the owners of the property. The
waterfront portion of the Wilson tract is seen as a passive
waterfront park that would be used by families with children,
young people, adults, older adults and handicapped people
desiring to experience a park facility on the waterfront. This
would include both local residents and visitors to the area.
12

At the request of the Coastal Initiative Committee, the
' Consultant contacted the Wilson family and discussed the
possibility of a waterfront park on their land. The
Wilson family expressed their willingness to consider such a
proposal if they felt it did not adversely affect the remaining
' portion of their land.
The Coastal Initiative Committee and other local officials feel
' that implementation of each of these areas would benefit all
Calabash citizens including those local citizens that do not live
on the waterfront. Also, both facilities would provide
recreational enjoyment and, in the case of the waterfront
boardwalk near the existing waterfront restaurants, some
additional economic stimulus by providing a public amenity to be
enjoyed by local citizens as well as visitors to the area.
I3

IV. TYPES OF FACILITIES NEEDED FOR ACCESS AND ACCESS POLICY
'
The process by which facility needs were identified began with
completion of the 1988 Calabash Land Use Plan Update. As
discussed earlier in this Plan, during the public participation
process in preparing the 1988 Land Use Plan, citizens indicated
through the results of a widely distributed planning
questionnaire that they wanted more recreational facilities in
the community. Many expressly indicated the desire for improved
access to the waterfront. During this same process, the
'
importance of tourism to the Calabash economy was acknowledged.
'
To follow up on this desire to improve access to the waterfront,
the community applied for and was designated a Governor's Coastal
Initiative Community in 1991. A local Coastal Initiative
Committee was appointed to work toward improved access to the
'
Town's waterfront. To accomplish this goal, the Coastal
Initiative Committee applied for and received a grant to prepare
this Waterfront Access Plan. This grant provided funds to
prepare an inventory of existing public or private access areas
and then a suggested plan on how to bring about identified needed
improvements. As discussed in an earlier section, based on
public participation meetings and meetings with the Coastal
'
Initiative Committee and other local officials, facilities
identified as being needed in Calabash include a public boardwalk
along the commercial waterfront which can help tie existing
facilities such as restaurants and boat docking facilities
together and provide an attractive waterfront amenity to be used
by tourists and local residents. Also needed is a waterfront
park with passive recreational facilities such as picnic tables,
'
picnic shelter, T-pier, nature trail and waterfront overlooks.
The Wilson tract was identified during the inventory process as
the only tract of land in Calabash large enough and with high
ground close enough to the River to establish a passive
recreational facility.
Calabash policy as outlined in the 1988 Land Use Plan Update will
be to continue the process of providing waterfront access and to
provide improved recreational opportunities in the form of a
waterfront park and boat ramp. Local officials will continue the
'
process of securing financial assistance through programs like
the CAMA Beach and Estuarine Access Program to help in bringing
the Waterfront Access Plan to fruition.
14

VI. CONSTRAINTS ANALYSIS
In an effort to determine if there are any major constraints to
providing access to the waterfront, we have looked at several
factors. One of the primary constraints to providing public
access to the waterfront is the lack of available waterfront land
that is suitable for waterfront access. For example, on the
southern side of the River the land area that remains undeveloped
contains large areas of wet soils or a combination of wet soils
and excessive distance from high ground to the River due to large
expanses of coastal wetlands between the high ground areas and
River channel. These coastal wetlands are CAMA regulated areas
and cannot be developed without appropriate CAMA permits.
Estuarine Waters are another potential constraint to certain
types of waterfront development and are defined as "all the water
of the Atlantic Ocean within the boundary of North Carolina and
all the water of the bays, sounds, rivers, and tributaries
thereto seaward to the dividing line between coastal fishing
waters and inland fishing waters" (N.C.G.S. 113A-113 (b) (2)).
The Estuarine Waters are very important for a number of reasons,
mainly because they serve as the birthplace and nursery areas of
many species of fish and shellfish. Estuarine Waters support the
valuable commercial and sports fisheries of the coastal area
which are comprised of estuarine -dependent species such as
menhaden, flounder, shrimp, crabs, and oysters. These species
must spend all or some part of their life cycle within the
Estuarine Waters in order to mature and reproduce. The Estuarine
Waters within Calabash's jurisdiction include the Calabash River
and any of its tributaries in that area. The current water
quality classification for the Calabash River is "SA," which is
the highest level of protective classification by the N.C.
Division of Environmental Management. This classification,
theoretically, protects the water for shellfishing. In
actuality, however, according to the N.C. Division of Marine
Fisheries, the Calabash River has been officially closed for
shellfishing for several years. The reason for such closure is
degraded water quality through high fecal coliform counts.
Septic tank leachate is one of the suspected contributors to this
problem. Although Estuarine Waters and "SA" classed waters can
be a constraint to development, in the case of proposed
improvements suggested in this Plan all would be developed on
high ground or in areas already developed and would therefore not
adversely impact on the River's water quality.
There are no known cultural resources located in the two sites
discussed in this Plan. However, before any improvements took
place the appropriate State agencies would be contacted to
comment on any known archaeological or historic sites in the
proposed access areas.
404 Wetlands which are regulated by the Corps of Engineers may
exist in portions of the Wilson tract. Prior to proceeding with
any specific plans to develop the Wilson tract as a waterfront
15

' park, a 404 Wetland survey would be conducted to determine if any
404 Wetlands are actually on the site, and if so, how development
plans would have to be modified to avoid these areas.
' Lack of public parking at the proposed boardwalk site as
discussed in this Plan could also be a constraint to waterfront
development if Town officials hope to utilize CAMA grant funds to
implement the Plan in the existing restaurant area. This becomes
a factor due to the requirement that CAMA access areas must
' provide public parking facilities. This potential problem could
be resolved if an adequate number of existing parking spaces now
being provided by restaurants such as the area west of Dockside
or north of Captain John's could be leased and designated as CAMA
access parking.
Of the sites identified for either a pedestrian boardwalk,
' waterfront park or boat ramp, each will require extensive work to
arrange either lease agreements or, in the case of the Wilson
tract, possible purchase of land, to establish public access to
the waterfront. Although these constraints may take time and
effort and cooperation on the part of Town officials, property
owners and possible State and federal funding agencies, the
ultimate goals of the Access Plan will benefit both residents and
' visitors to the area and are certainly worth the effort.
16

VII. CALABASH PLAN OP ACTION TO PROVIDE ACCESS
Town officials have charged the Coastal Initiative Committee with
the responsibility of working to implement the 1992 Calabash
Waterfront Access Plan. In an effort to accomplish that goal,
the Committee will submit a Pre -Application through the CAMA
Beach and Estuarine Access Program to implement a first
phase of the boardwalk and gazebo improvements and to purchase a
small waterfront lot which are considered the first priority
(see Map 4, Area A, page 19 and Map 5, page 20 for two areas).
Both Town officials and the Coastal Initiative Committee are
excited about bringing the improvements outlined in this plan
to fruition. To insure implementation, the following action will
be taken:
Action Plan
1. Prior to the next CAMA Beach and Estuarine Access Grant
funding cycle, local officials, with the assistance of the
Coastal Initiative Committee and Town attorney, will work
with waterfront property owners on the lease agreements
required to construct a public boardwalk along their
property. Twenty-five year leases must also be arranged with
property owners to provide a portion of existing restaurant
parking as designated CAMA access parking. Map 4 found on
page 19 shows two possible areas including the existing
parking area west of the Dockside Restaurant and 20 existing
paved parking spaces on the east side of the Captain John's
parking area. (See page 36 of the Appendix for Land Conservation
Tax Credit and Limited Liability Protection.)
2. Town officials or the Coastal Initiative Committee will
discuss the possible Iease (20 year minimum) of the existing boat
ramp property adjacent to Captain John's Restaurant to allow upgrading
of this facility for public use. Agreements would also require
an access easement from Oak Street to the waterfront. If a
lease agreement can be arranged, the Committee or Town
officials will contact the North Carolina Wildlife Resources
Commission for financial assistance in upgrading the ramp and
parking facilities. If approved by the Wildlife Resources
Commission, the parking lot improvements and upgrading of the
boat ramp would be done by Wildlife Resources staff.
3. The Coastal Initiative Committee or Town officials will work
with the Wilson family on a lease agreement, land donation, or
possible land purchase to establish a waterfront park on the
Wilson property. If purchase is the only option found to be
agreeable with the Wilson family, the community will apply to
State and federal agencies for financial assistance to
purchase a portion of the Wilson property. If lease
arrangements can be made (25 year minimum), then applications
can be submitted to CAMA for financial assistance to
establish a passive waterfront recreation area. Assistance
17

from DOT also may be available to provide the access road
required from N.C. 179 as shown on the Schematic Site Plan
found on page 20.
4. The Committee will review the funding options in Section IX
of the Plan and continue to work to secure financial assistance
to implement the Access Plan.
C

through a grant provided by the North Carolina Coastal
Management Program, through funds provided by the —
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office of Ocean and Coastal
Resource Management, National Oceanic and Atmospheric
Administration.
'Possible designated public
for CANA Access (50 Spaces
i
1�
Marsh \
1
�uoBY'Os
Marsh
Area B
Marsh
j ~
'Proposed Landscaping Parking
taurant \ labash Restaurant Proposed Gazebo
® apt. John's
ilk— �—Proposed Lighting _
-- ' Pro I
�d soa,,,..._„_
liver
Area A
Alfth
New C
Urea C
MAP 4
Vaterfrmt Board%zk 8Q Boat Ramp.
Calabash .
Waterfront Access Plan
Scale 1" = 50'-0T
1 IDWARD T CAM'S T ASSOC1 M
L-A..p.h,AU.. • rrrr.—
ra a.a r... sR. • 5-3w • wr.— x.r r a..stn
il" M 1709 • r e N►]at 1000
Oak
Possible designated public
for CAM Access (20 Spaces
10' WWe TM&W
;711nber ISM&
Parking
i ltivery� Rateurat< ' , �
Marsh - 1
Area D
W,l
19

The preparation of this document was financed in part
thrwigh a grant provided by the North Carolina Coastal
Management Program, through funds provided by the
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office of Ocean and Coastal Rivervier Wive
Resource Management, National Oceanic and Atmospheric
Administration.
Bike Rack
Dead
o
Pedestrian Light
Trash Receptacle
Park Beach
❑
picnic Table
Grill
,r^�o
t •]
�•_::�
proposed Trees
Lawn
! Scale 1" = 31
5 Site 2
MAP 5
Riverview Drive Waterfront P-

Old -Georgetowl, Road
Picnic Shelter
MAP 6
Wilson Tract. (Waterfront Park)
ash-
Waterfront Access Access Plan
'Y
Scale I" = 400'
110MIARD T CAP11S.D.ASS0CI� -S--
201 Nd,h 1:ai. Suer - 5...306 • ty++ei� na,r Cr.Y.46W1
YIO-7cS•Ilae . raei�l7R•7pSp
The preparation of this document was financed in part
through a grant provided by the North'Carolina Coastal
Management Program, through funds provided by the
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office or Ocean and Coastal
Resource Management, National Oceanic and Atmospheric
Administration.

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
DITT. PRIORITY FOR .I!!MMIEWATIOK
The riverfront boardwalk (Site 1 on map 4, page 19) proposed
for the restaurant area of Calabash is considered the number one
priority. Because of the extent of improvements proposed for
this area, it has been divided into four separate project areas
with implementation of all at one time if feasible, or in the
following order as shown on map 4 found on page 19.
Phase 1 Area A Captain Nance to Captain John's
Phase 2 Area B Captain Nance to parking east of Dockside
Phase 3 Area C Boat ramp and parking between Captain John's
and Riverside Restaurant
Phase 4 Area D Waterfront area of Riverside Restaurant
Cost estimates for each phase of this first priority area are
found beginning on page 27.
Priority two includes Site 2 as shown on map 2 , page 7 , and map
5 found on page 20, which calls for a small passive waterfront
park.
Priority three includes Site 3 as shown on map 2 , page 7 , and
map 6 found on page 21. This passive recreation area would meet
the needs of both local residents and day visitors to the area.
22

I%. FDIVDIBG SOURCES
One of the primary goals of the 1992 Waterfront Access Plan is to help
Calabash officials proceed from site inventory, analysis and selection,
to site development. In an effort to bring this about, we have included
the following information on potential sources of funds or other
assistance from both Federal and State agencies.
in addition to requesting grant assistance, Calabash officials will need
to allocate local financial resources in the annual budget to provide
any needed local match and for future improvements and maintenance of
facilities following development.
A. Potential Funding Sources
The number of agencies funding public access projects changes
from year to year, and so to a certain extent Town officials
will need to keep abreast of these changes through regular
contact with these agencies. In general, however, it is a
well -recognized fact among State and Federal elected officials that
the demand for access to our coastal shorelines continues to
increase and that local governments are looking to other agencies to
assist in bearing some of the cost in providing suitable facilities.
Those agencies that provide assistance in the construction and/or
t acquisition of public access projects include the Coastal and
Estuarine Water Beach Access Program, Land and Water Conservation
Fund, Civil Works Program, Marine Resources Commission Fishing
' Access Program, Wildlife Resources Commission Boat Ramp Program, and
Department of Transportation Secondary Road Program.
' 1. Coastal and Estuarine Water Beach Access Program
The Coastal and Estuarine Water Beach Access Program is
administered by the Division of Coastal Management in the
' Department of Environment, Health and Natural Resources. The
program makes funds available to local governments on a matching
basis for land acquisition and public access facility
' development. Some examples include the construction of parking
areas, restroom facilities and handicapped accessible
accessways.
Contact: Mr. Haskell Rhett
Division of Coastal Management
N.C. Department of Environment, Health and Natural
t Resources
127 Cardinal Drive
Wilmington, North Carolina 28405
' Phone: [phone]
2. Land and Water Conservation Fund
' The Land and Water Conservation Fund is administered for the
23

U.S. Department of the Interior through the N.C. Department of
Environment, Health and Natural Resources, Division of Parks and
Recreation. This program _makes funds available to local
governments on a matching basis for land acquisition and
recreation facility improvements. This program has provided
numerous grants over the past years, but the amount of funds
available is limited and thus grant applications are very
competitive.
Contact: Mr. Jack Frauson
Division of Parks and Recreation
N.C. Department of Environment, Health and Natural
' Resources
127 Cardinal Drive
Wilmington, North Carolina 28405
Phone: [phone]
3. Water Resources Development Project Grant Program
This program is administered by the Division of Water Resources
'
in the Department of Environment, Health and Natural Resources.
The program makes funds available to local governments on a
matching basis for general and recreational navigation, flood
'
control, drainage, stream restoration, beach protection,
recreation and aquatic weed control. There are two funding
cycles each year, with applications generally due by January 1
'
and July 1.
Contact: Mr. John Sutherland
Division of Water Resources
'
N.C. Department of Environment, Health and Natural
Resources
P. O. Box 27687
'
Raleigh, North Carolina 27611
-
Phone: [phone]
4. Fishing Access Program
The Marine Resources Commission has a Fishing Access Program for
the purpose of increasing land -based fishing opportunities. The
'
program makes funds available to local governments on a 25%
local/75% reimbursed matching basis for facilities such as
fishing piers, bulkheads with cantilevers, capping jetties and
catwalks on bridges. Funds are available for projects on
coastal waters under the jurisdiction of the Division of Marine
Fisheries, but not for inland waters. Initial inquiry is made
by means of a letter of notification of intent to apply to the
'
Division of Marine Fisheries.
Contact: Mr. Murray Wolf
Division of Marine Fisheries
Department of Administration
P. O. Box 769
'
Morehead City, North Carolina 28557
Phone: [phone]
24

11
5. Boat Ramp Program
The Wildlife Resources Commission has a Boat Ramp Program and
makes technical assistance available to local governments for
the purposes of constructing boat ramps on either public
property or on private property with at least a 20-year lease to
the Commission. The Wildlife Resources Commission will
construct and maintain the ramp, however they have limited funds
for constructing new ramps and are focusing efforts on
maintaining the launching areas they have previously
constructed. In addition, priority projects are scheduled in
advance for a two-year period. Sites for possible consideration
should be brought to the attention of Charles R. Fullwood,
Director of the Wildlife Resources Commission.
Contact: Mr. Don Tobaben
Wildlife Resources Commission
N.C. Department of Environment, Health and Natural
Resources
P. 0. Box 27687
Raleigh, North Carolina 27611
Phone: [phone]
6. Secondary Roads Program
The Department of Transportation's Secondary Road Program can be
used for the construction of public roads that would be added to
the State's secondary road network. One example of this type of
project is the construction of a short access road to an
estuarine access site on the Newport River in Carteret County.
Contact: Mr. Jack Murdoch
1
Department of Transportation
Secondary Roads
1 S. Wilmington Street
Raleigh, North Carolina 27611
'
Phone: [phone]
'
Other State programs for land acquisition include the Division of
Coastal Management's Estuarine Sanctuary Program and Natural Areas
Acquisition Program. These programs are Federally funded, and
projects must meet State and Federal criteria and requirements.
Usually, Division of Coastal Management staff establish acquisition
priorities; however, local efforts can bring potential projects to
the attention of the State. Examples of this include both the
Masonboro Island and the Permuda Island acquisition projects. In
'
both instances, local citizens' efforts helped to make State
officials aware of the value of protecting the properties in their
natural state through public acquisition.
B. Local Funding Responsibility
I
Funding of the Access Plan will most likely only be feasible if
25

' financial assistance can be secured from one of the agencies listed
above. However, most Federal and State grants require some
' financial commitment on the part of the local government. Also,
upon completion of the project, the daily upkeep and long-term
maintenance of the access facilities once established will be the
responsibility of the local government.
1
26

'
X. PRIORITY ACCESS AND COST ESTIMTE
'
A. Waterfront Boardwalk
1. Area Between Captain Nance Restaurant and Captain John's
Restaurant (Site 1, Area A)
This area consists of approximately 420 linear feet
of
10' wide boardwalk with two gazebos, eleven benches,
six
trash receptacles, eighteen pedestrian lighting fixtures,
'
concrete sidewalks, brick pavers and landscaping. The
primary purpose of the boardwalk, gazebo and other
waterfront amenities is to provide attractive public
access to the waterfront. This area will allow both
residents and visitors to walk along the waterfront
to
observe local commercial fishing .boats entering or
leaving the Calabash waterfront. These improvements
will
also add an attractive amenity to the existing
restaurants in the area.
Total
Item Qaantity Unit Unit Cost Estimated Cost
'
10' wide boardwalk of
treated lumber 420 L. F. 60. 00/L. F. $
25, 200. 00
20'x20' Gazebo 2 ea. 91000
18, 000. 00
Benches 11 ea. 300
3,300.00
'
Trash Receptacles 6 ea. 150
900.00
.Pedestrian Lighting 18 ea. 11000
18,000.00
'
Underground electric
service and
'
transformer 510 L.F. 6.00/L.F.
3,060.00
Concrete sidewalk 1,900 S.F. 3. 00/S. F.
5,700.00
Brick pavers 1,200 S.F. 4. 00/S. F.
4,800.00
Shade Trees 9 ea. 300
2,700.00
Shrubs and Ground
Cover Lump Sum
3,000.00
'
Sub -Total $
84,660.00
'
10% Contingency
8,460.00
93,120.00
9% Design Fee
8,380.00
Total Estimated Cost $101,500.00
27

2. Area Behind Dockside Restaurant (Site 1, Area B)
This area consists of approximately 110 linear feet of
10' wide boardwalk, three benches, six pedestrian
lighting fixtures, two trash receptacles and landscaping.
Also included is the grading and placement of gravel on
an existing parking area west of the Dockside Restaurant
that could be used to meet the CAMA Access parking
requirements through a 25-year lease of the area for such
purposes if this arrangement can be made.
Item
10' wide boardwalk
of treated lumber
Grading and gravel
parking
Benches
Trash Receptacles
Pedestrian Lighting
Underground electric
service and
transformer
Shade Trees
Shrubs and Ground
Cover
Sub -Total
10% Contingency
9% Design Fee
Total Estimated Cost
Quantity
110
Total
Unit Unit cost Estimated Cost
L. F. 60.00/L. F. $ 6, 600. 00
3,100
S. Y.
6.00/S. Y.
18, 600. 00
3
ea.
300
900.00
2
ea.
150
300. 00
6
ea.
1,000
6,000.00
200
L. F.
6.00/L. F.
1, 300.00
3
ea.
300
900.00
Lump Sum 2,000.00
$ 36,600.00
3,660.00
40, 260.00
3,620.00
$ 43,880.00
28

3. Existing Parking and Boat Ramp Between Captain John's
Restaurant and Riverside Restaurant (Site 1, Area C)
This area consists of approximately 34,000 square feet of
open area with a small concrete boat ramp which is in
poor condition. Working with the property owner and
Wildlife Resources Commission, this site could be
upgraded as a small Wildlife Resources Boat Access area
through a 20-year land lease. The N.C. Wildlife
Resources Commission staff and N.C. Property Office can
work out the details with the property owner if the
property owner is agreeable and following such a request
from Calabash Town officials. Improvements would include
a gravel parking area that would accommodate
approximately 30 cars and trailers with a concrete ramp
and wooden pier. Construction would be done by Wildlife
Resources staff.
Item Quantity bait Unit Cost
Demolition of existing
ramp Lump Sum
12' wide concrete ramp Lump Sum
Gravel parking area 3,570 S. Y. 6.00/S. Y.
Subtotal
10% Contingency
Total Estimated Cost
Total
Estimated Cost
$ 3,000.00
5,000.00
$ 30,500.00
3,050.00
$ 33,550.00
29

4. Area Behind Riverside Restaurant and Pedestrian Bridge
(Site 1, Area D)
This area consists of approximately 280 linear feet of
10' wide boardwalk, two benches, nine pedestrian lighting
fixtures, three trash receptacles, a 40' long treated
timber bridge and 140 feet of 6' wide concrete sidewalk.
This section of boardwalk development would provide a
connection from Captain John's Restaurant to the
waterfront at the Riverside Restaurant by way of a new
concrete sidewalk and small bridge over a narrow section
of marsh. Like other portions of the boardwalk, its
primary purpose is to provide public access to the
waterfront of Calabash.
Total
Item
Qaantity
Unit
Unit Cost
Estimated Cost
.10' wide boardwalk of
treated lumber
280
L.F.
60.00/L.F.
$ 16,800.00
10' wide treated
timber bridge
40
L.F.
Lump Sum
5,000.00
Benches
2
ea.
300
600.00
6' wide concrete
sidewalk
140
S.F.
3.00/S.F.
420.00
Pedestrian Lighting
9
ea.
1,000
18,000.00
Underground electric
service and
transformer
200
L.F.
6.00/L.F.
1,200.00
Shade Trees
4
ea.
300
1,200.00
Shrubs and Ground
Cover
Lump Sum
2,000.00
Sub -Total $ 45,220.00
10% Contingency 4,520.00
49, 740.00
9% Design Fee 4,480.00
Total Estimated Cost $ 54,220.00
30

B. Wilson Park (Site 3)
This proposed waterfront park would include approximately
2,200 linear feet of 32' wide asphalt street with
approximately 4,800 linear feet of 2' wide curb and gutter.
Also included would be one gazebo, two picnic shelters,
twenty picnic tables and grills, one 250'-long T-pier and
twenty trash receptacles. Parking would be provided along
the edge of the existing entrance drive to eliminate the need
to pave an area for a parking lot. This waterfront park
would serve as a regional park site.
Item
32' wide asphalt street
(parking on side)
2' wide curb and
gutter
20'x20' gazebo
Picnic shelters
Picnic tables (5 handi-
capped accessible)
Grills
T-Pier
Entrance Sign
Pedestrian lighting
Underground electric
service and
transformer
Landscaping
Playground equipment
Sub -Total
10% Contingency
9% Design Fee
Total Estimated Cost
Quantity Unit
4bta1
Unit Cost Estimated Cost
7,825
S. Y.
10.50/S. Y.
$ 82,162. 00
4,800
L. F.
9.00/L. F.
43, 200. 00
1
Lump Sum
91000
9,000.00
2
ea.
10,000
20, 000. 00
20
ea.
300
6,000.00
20
ea.
100
2,000.00
250
L.F.
60.00/L. F.
15, 000. 00
1
Lump Sum
11000
1,000.00
20
ea.
11000
20,000.00
1,600
L. F.
Lump Sum
Lump Sum
6.00/L. F.
9,600.00
10, 000.00
6,000.00
$223, 962. 00
22, 396. 00
246, 358. 00
31

C. River Drive Site (Site 2)
This site would require acquisition. Proposed improvements
for this passive recreation facility include picnic tables,
grills, benches, lighting and landscaping. This small
waterfront park would serve the needs primarily of the
surrounding neighborhood and to some extent the needs of
those visiting the area.
Item Quantity Unit unit cost
Clearing, grubbing and
grading Lump Sum
Parking area base course
and asphalt paving
500
S. Y.
12.00/S. Y.
Gazebo
1
ea.
9,000
2' curb and gutter
200
L.F.
9.00/L. F.
7' wide concrete
sidewalk
85
S. Y.
3. 00/S. Y.
6' wide concrete
sidewalk
230
S. Y.
3. 00/S. Y.
Picnic tables
6
ea.
300
Grills
6
ea.
100
Benches
6
ea.
300
Pedestrian Lighting
16
ea.
1,200
Sign Light
1
ea.
250
Park Sign
1
Lump Sum
600
Underground electric
service and pad mounted
transformer
450
L.F.
7.00/L.F.
Grassing, shade trees
and shrubs Lump Sum
Sub -Total
10% Contingency
9% Design fee on improvements
Total Estimated Cost
in addition to the above -listed improvement cost, the
anticipated land acquisition cost will be
Total
Estimated Cost
$ 4,000.00
6,000.00
9,000.00
1,800.00
255.00
1,380.00
1,800.00
600.00
1,800.00
19, 200.00
.250.00
600.00
3,150.00
61000. 00
$ 55,835.00
5,527.00
$ 66, 942.00
$ 90, 000.00
32

APPENDIX
33

INa a of Donor
Application for Conservation
Tax Credit Certification s....
(For donor's.tax year ending ,19_�
(Include names of all owners of interest an- their tax identification numbers)_
Address-
Telephone .(Daytime)
Name, address, and daytime phone number cf contact person if multiple owners
or if different from donor:
' Location of property to be donated (attach: Copy of deed, noting the names or
numbers of roads upon which property has frontage or access; locational maps;
and site maps):
'
Description of the property to be donated (Include acreage, current uscage, and
vegetative cover. If below the high water mark, give acreage and/or % of marsh
vs open Neater):
-
'
_ List all liens and easements of record or other encumbrances (Include deed book
references and description, or copies of documents):
Proposed future use or purpose of donated property:
'I�pe of interest to be donated, and any restrictions or reservations contained in
deed to donee:
' Proposed recipient (including name and telephone number of recipient contact -if
_ —.- property has already been offered or accepted):
' Status of Donation
(please check):
Donation has been completed with transfer to recipient
Acceptance approved by recipient but awaiting transfer
Donation offered and awaiting decision by recipient
Donation has not been offered to any recipient
Other (explain)
34

' Attach codes. of
� Signature of Donor
� Signature of
� Other Owners
■
r
(1) Copy of charter of donee, if not a local government unit or the State of
North Carolina 1
(2) Certificate of title by attorney.
Value of prerty proposed for donation is estimated to be
(Note: This dopoes not have to be an appraised value and is for administrative use
only; it has no effect on the final appraised value for charitable contribution or
tax credit.)
I affirm that the property proposed for donation is not required to be dedicated
pursuant to local government regulation or ordinance, or dedicated to increase
building density levels under such regulations or ordinances.
Further, I certify that the donor possesses good and clear title to the premises to
be donated, to the extent described in this application.
Further, I authorize officers/employees/agents of the North Carolina Department
of \atural Resources and Community Development to enter nn• property to con-
duct on -site investigations for the purpose of determining tax credit eligibility. I
agree to provide additional documentation requested by the Departrent of
Natural Resources and Community Development.
SIGNATURE OF DONOR OR INDIVIDUAL WITH
POWER OF ATTORNEY FOR OTHER OWNERS OF
INTEREST
SIGNATURE OF OTHER OWNERS OF INTEREST
WHERE NO ONE HAS POWER OF ATTORNEY
200 copies of this public document were printed at a cost of S 126.05 or S 0.630 per copy.
35
DATE
DATE
1/87

GI:NERAI- ASS I*:.\,IIII OF NORTH C:AROLINA
I:i\' 11:1l::) BILL
CI IAI'"l i:R 7lfi
SENATE: :;ILL. 405
AN ACT TO IINC IZEASE: 'l H F_ IMA.MMUM INCOME TAX CREDIT FOR
DONATIONS OF REAL I'IZOI'l:l:'I-1' FOR I -AND CONSERVATION.
The Geiieral ANsemhly ol' North C.irollIM
Sectiiln 1. C.S. IOC -I �U..�; r�;�..- as rewritten:
"§ I05-130.34. Credit for certain real properly donations.
(a) Any corporation that makes a qua' :ied donation of interest in real property
Ideated in North ('arolina during_ the year ,hat is useful for public ')each
ae:ccss or use, puhliC ;I«<_."', to I)IINIC or trails. fish and wildlife conservation,
or other similar lane) e:onscrvation purpi _•, shall be allo\%cd a credit against the
taxes imposed by this Division equal to tv. _nty-five percent (25°i) of the fair market
Value of the donated property interest. To be eligible for this credit, tile interest in
real property mint he (Ion;ltcd 10 and zicc_:mcd by either the State, local government
or a bode. that is hotli organized to rce:c:..'e and adlninislel' lands for conserVation
purposes and IS qualil'ic(I to rce:cive enaritahle contributions pursuant to G.S.
1.05-130.9; provi(Icd. ho\cc'vcr, that lairds ::•;luired to be dedicated pursuant to local
go�tc rnmcntal regulation or ordinance ar...1 dedications made to increase building
density levels perntittc(I LIIILI :I- such regular ons or ordinances shall not be eligible for
this credit. The credit alloccccl un(Icr lli ., section may not exceed Five thetti &t,
.000). twenty-fiVC thousand (1C111a1-s (S25.000). To support the credit
allowed by this section, ilic taxpayer shall file with its income tax return for .the
taxable year in which thee credit is clamed, a certification by the Department of
Natural Reso(li"l•Cs a11(1 ('OntntunitV Dc\clopnlent that the property donated -is
suitable for one or more of the valid public benefits set forth in this subsection.
(b) The credit allowed by this section may not exceed the amount of tax. imposed
by this Division for the taxable. year reduced by the sum of all credits allowed under
this Division, except payments of tax made by or on behalf of the taxpayer.
(c) Any unused portion of this credit may be carried forward for the next
succeeding five years.
(d) The fair market value, or any portion thereof, of a qualifying donation that is
not eligible for a credit pursuant to this section may be considered as a charitable
contribilti011 pursuant to G.S. I0.5-130.9. That portion of the donation allowed as a
Credit pIII'tillallt to this Section Shall not I)c eligible as a charitable contribution."
Sec. 2. G.S. I Oi-151.1-) reads as rewritten:
"§ 105-151.12. Credit for certain real property donations.
(a) A-ny person that makes a (Iualificd donation of interests in real property located
in North Carolina during the taxable year that is useful for public beach access or
use, public: access to public waters or trail., fish and wildlife conservation, or other
similar land conservation purpose,, shall be allowed a credit against the taxes
imposed by this Division equal to twenty-I"ive percent (25%) of the fair market value
36

of the donated property interest. "I"o Inc Cligille I'or this credit, the interest in property
mint he donated to m l accepted by ;:ither the State, local government; or .: body that
is both organized to receive and ad:llinister 1,11101, 1•01- conservation purposes and is
qualified to recekc Charitable, eclntr:hutions pursuant to G.S. 105-147(15) or (16);
provided, however, that lands required to be dedicated pursuant to local
' go\crnnlental regulation or ordiil:in:C and dedications made to inc�'ease building
den;,ity levels l)CrnLittCd tinele;:r such 1---gulations or ordinances shall not be for
thi• credit. The Credit allowed ulld'.:r this section may not excee.. r:..,. _ __
't 1 t3H.-m-5S Iwent:-I*ive thousand dollars (Q5.000). To support the credit
allowed by this section. the shall File with the income to:.: return for the
tax;:bIc veal* in W*11Ch the credit is claimed, .a certification by the Department of
' Nw-.Jral Resources and C(111 mUilik DevClopnlCnt that the property dotlatetl is
suimble for one or more of the valid :public benefits set forth by.this subsection.
(i)) The credit .: lovvcd by this Sec*ion may not exceed the amount of tax imposed
' by this Division for the taxable yCar rc(luced by the suns of all credits allo«,-ed under
this Division, except pa\ ment:s of tax made by or on behalf of the taxpayer.
ic) Anv 1111uSC-1: po:ti,)n of Ihis credit may be carried forwar­a for tale next
succeC(linL Iive yen:r.
;:1) ThC fair n1a:•ket .ai;1C, or and portion tllcreol*, of a qualifying wont: :ion that is
not eligible for a ,:recll' Iursuant to this section may be considered as a charitable
Contribution pursuant to G.S. 105- 27(15) or (16). That portion of the donation
a11o1•Ved as a crCcl:t pt,rs:l.lnt to th section shall not be eligibly: as a charitable
contribution.
(C) In the case rf propert\ owned the entirety, crhere both spouses are required
to file. North Carolina ;n,:c1111C lax r�iurns, each spouse may claim one half of the
credit allowed by thia.sc:etion ur one spousC nlay claim the entire c~edit allowed by
till: se%tion by agreement with the c%dicr spouse, provided both spouses were livine
' toLether at the Cild of the taxable yc::r and file their Scparatc returns for the taxable
yen:, on the combined fclrnl. \Viler., only one spouse is required to fi'.e a North
CarOliila income tax return. such spo::sc may cl.iim the credit allowed by this section.
' (f) ]n the case of nur.hland For :c:hich a claim has been tiled pursuant to G.S.
113-20S, the offer of donation must I"- 111-MIC before December 31, 1990, to qualify for
the credit allowed by this section."
• Sec. 3. This act is eff-•ctive foi• taxable years beginning on or after
January 1, 19S9.
In the Gencral Asscmhl\ read three times and ratified this the 3rd clay of
' August, 198-9.
JAMES C. GARDNER
Ja111c. C. Gardner
PresldC111 of the Senate
1. L. MAVRETIC
.I. L.. \1a%,retie
Speaker of the House of Representatives
37 Senate Bill 405

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GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
RATIFIED BILL
CHAPTER 38
SENATE BILL 136
AN ACT TO EXTEND THE LIMITED LIABILITY PROTECTION UNDER THE
TRAILS SYSTEM TO LANDOWNERS, UNITS OF GOVERNMENT, TRAIL
DEVELOPERS, AND TRAIL MAINTAINERS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 113A-95 reads as rewritten:
"§ 113A-95. Liability to users of the Trails System. Trail use liability.
Cal An Any person, as an owner, lessee, occupant, or ether -pe a otherwise in
control of lait4 land, who allows without compensation another person to Itike-er use
the land for reefeatiettal scenic trail, recreation trail, connecting trail, or side trail
purposes as established • i,',.f this zikftiele or to construct, maintain, or cause to be
constructed or maintained a scenic trail, recreation trail, connecting trail, or side trail.
owes the person the same duty of care he owes a trespasser.
Lb) Any person who without compensation has constructed, maintained, or caused
(c) Unless the context otherwise requires, the following definitions shall apply in
this section:
(a `Scenic trail' means an extended trail so located as to provide
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Sec. 2. This act becomes effective October 1, 1991.
April, 1991.
In the General Assembly read three times and ratified this the 16th day of
(�
JAMES C.
' James C. Gardner
President of the Senate
DANIEL Al-1IE M
Daniel Blue, Jr.
' Speaker of the House of Representatives
' 2 Senate Bill 136
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