We live in Minnesota. In 1995 the city bought property from my father to construct a levee to satisfy the Army Corp of Engineers which split the property in 2 pieces. The city signed an Easement to build access which crosses the levee but never did it because my father passed away. The property was in the step mother's name until she deeded it over to me and my siblings. A conservancy is buying the property that we can not get to and the city is compensating us for breach of contract for providing the access road for over 20 years. Is this money we will be receiving taxable?