BobK - Thank you for your comments.  As part of the negotiations w/city I got $5.5K (30%) more than city originally offered (attorney deemed it as 'to make me whole').  And as you mentioned there were   'amounts listed on other documents that couldn't be reinvested'.  

Based on the potential tax reporting complexities and Occam's Razor I decided to pay the tax on the whole amount (less my basis).  If I can purchase and plant trees, replace lawn and fence, within the allotted 1033 time frames and IRS rules I'll amend my tax return.  The road is a 5 year project so it's unlikely I'll be able to take advantage of 1033 anyway.  I think the city should have issued a 1099-S for the land involved and a 1099-whatever for the rest of it.  Tedious. 

I'd appreciate any further comments or suggestions as I may be running across this situation again as city pushes for infrastructure development to support housing.  I was also interested in the source for 'earliest date of threat'.  Best