Schedule B Form Lpc-1 - Application For A Land Preservation Credit Statement By The Recipient With Respect To Tax Credits Of 1 Million Or More From A Donation Made On Or After 1/1/07 Of Less-Than-Fee Interest In Land Page 7
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8(i) designation of water bodies depicted as perennial
Register of Historic Places (NR) are the official lists
on the most recent U.S. Geological Survey 7 1/2
established by the Department of Historic Resources
minute topographic quadrangle map (scale 1:24,000)
and National Park Service, respectively, of those
or (ii) use of a scientifically valid system of in-field
cultural resources that are worthy of preservation.
indicators of perennial flow.
Listing in the VLR or NR may be on an individual
basis, or as part of a complex or district.
•
Sinking streams are waterways that disappear
underground in karst terrain (i.e., lands underlain by
•
The Civil War Sites Advisory Commission was
highly soluble rock).
established by Congress to identify and evaluate the
nation’s historically significant Civil War sites; the
•
Groundwater recharge areas are lands that, by virtue
Report on the Nation’s Civil War Battlefields presents
of a combination of topography, soils, and underlying
the Commission’s findings.
geology are important to the recharge of local or
regional groundwater supply and have been identified
•
To determine whether a property is listed in the VLR
as such by local, state, or federal agencies.
or NR, or listed in the Report on the Nation’s Civil
War Battlefields you may consult the Department of
G) Preservation of Scenic Open Space
Historic Resources’ website at:
For the purposes of this category, the following
gov/registers/register or contact DHR staff at (804)
definitions apply.
367-2323, ext. 125.
•
A State Scenic Highway is a road designated as
E) Natural Resource Based Outdoor Recreation or
such by the Commonwealth Transportation Board
Education
pursuant to Va Code § 33.1-64, within a protected
For the purposes of this category, “Land devoted to and
scenic corridor located, designed and constructed so
available for natural resource based outdoor recreation
as to preserve and enhance the natural beauty and
or education” includes, but is not limited to, public
cultural value of the countryside.
parks, trails, greenways, water areas for public boating
•
A Virginia Byway is a road, designated as such by the
or fishing, lands identified in the Virginia Outdoors Plan,
Commonwealth Transportation Board pursuant to Va
or similar recreation areas open for public use, except
Code § 33.1-63, having relatively high aesthetic or
any use operated primarily as a business with intent for
cultural value, leading to or within areas of historical,
profit.
natural or recreational significance.
The Virginia Outdoors Plan may be found at www.
•
A Wild and Scenic River is one that has been
dcr.virginia.gov/recreational_planning/vop.shtml
designated by the U.S. Congress or the Secretary of
or may be obtained by calling DCR’s Division of
the Interior as possessing outstanding or remarkable
Planning and Recreation Resources at (804) 786-
scenic, recreational, geological, natural, historical,
5046.
cultural, or other similar values.
F) Watershed Preservation
•
An American Heritage River is a river that has
been designated by presidential decree as one that
For the purposes of this category, the following
has distinctive inherent characteristics, an effective
definitions apply.
community plan of action, strength and diversity of
•
Wetlands are lands with characteristic hydric soils
community support, and partnerships capability. In
that are inundated or saturated by surface or ground
Virginia, the New River and the Potomac River are
water at a frequency or duration sufficient to support,
American Heritage Rivers.
and that under normal conditions does support, a
•
A State Scenic River is a river or section or portion
prevalence of vegetation typically adapted for life
of a river that has been designated a “scenic river”
in saturated soil conditions.
by an act of the General Assembly and that possesses
•
Riparian buffers are areas of land along a river,
superior natural and scenic beauty, fish and wildlife,
stream, wetland, or other waterway where natural
and historic, recreational, geologic, cultural, and
vegetation is maintained and degradation by livestock
other assets. A list of Virginia’s scenic rivers can be
is prevented.
found in the Scenic Rivers Act, Va Code § 10.1-400
•
Perennial streams are water bodies with perennial
et seq.
flow, as determined by one of the following methods:
7
Va. Dept. of Taxation LPC-1 W (Rev 8/08)
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