Mowing, no. Surveying, maybe.
You must distinguish between maintenance and improvements. Improvements (or betterments) are permanent changes to the land or attached items (including structures and landscaping) that add value or adapt the property to a new use. Cutting trees and leveling and clearing the land would count, as would installing a fence or gate. Also, installing utilities (sewer, water, power) including getting the appropriate permits.
I would view mowing as more of a routine maintenance item, and not an improvement that adds to cost basis.
The issue with surveying and staking is, it's not really a permanent improvement or betterment. It can be part of an improvement, such as work you do preparatory to installing utilities or getting permits. That would be included in the cost of the improvement. But if you got the property staked so you could see the layout, but then you abandoned your plans to further improve the property, then I'm not sure the surveying is an improvement. Likewise, the cost of getting permits to add utilities, an access road, etc. would only be includable if you either acted on the permit, or the permit is transferable to the new owner, so they can do the work without getting a new permit. If you paid for items and then abandoned them, so the property does not actually get the benefit, then I would not include them.
Up through 2017, your annual carrying costs (like mowing, property taxes, and other expenses to maintain the property) could either be deducted as investment costs, or they could be capitalized (added to the cost basis) by making an election and including a detailed written statement attached to your tax return. If you capitalized your costs, you can add them to the cost basis when you report the sale, assuming you kept copies as proof. If you did not capitalize your carrying costs at the time, you can't include them now. (Carrying costs are not allowed to be deducted or capitalized for 2018-2025 due to the 2017 tax reform law.)
