The payment for the permanent easement is not taxable, it is an adjustment to the basis for the reason I described.
The payment for clearing the land to make it ready for the utility work is a bit odd. I agree they should really do their own work and assume liability for it. By making you hire the contractor, you are assuming liability (through the contractor, whom you should make sure has all the appropriate insurance and permits and so on.) It's not really payment for "damages", unless they pay more than the work costs. Then that portion really would be taxable (but not the whole payment). (For example, if clearing and leveling the land costs $20,000 and they pay you $25,000, with the extra to compensate for the noise, loss of a pretty view, and so on, then $5000 would be taxable.)
I'm not quite sure how to report this on your return to make it not taxable. I think, that clearing the land to allow for development would be considered an increase to your basis if you paid for it yourself, then if you are reimbursed, it decreases your basis by the same amount, so it's a wash in the end, but not taxable income to you.
(If you did end up paying tax on the payment for some reason, then you would be allowed to claim the cost as an increase to basis, which might reduce future capital gains tax.)
