Austin,
Interesting problem/situation, which many commercial condemnation takings are. You didn’t say if the 96/acres is part of the original church property or if it was a separate purchase/donation. And/if the land, was purchased, how long ago was it, and what was the consideration in relationship to its current value?
How far along is the development process, that is, is there a survey, building plans, costs estimates, etc? The more evidence you have of an actual proposed development, the stronger your case [and damages].
You should review Highest and Best Use, as vacant, and do a H&BU analysis on your subject. What is the current zoning regulations and what is the current H&BU. When a change in use is indicated in the near future, the current H&BU use is considered an interim H&BU. The H&BU use of vacant land is not only its existing use, but ALL POTENTIAL USES.
H&BU should be a specific use, that use which returns the greatest value to the land(maximally productive). Try using the land residual technique based on H&BU and the proposed improvements, and if you can determine a net operating income from the improvements. By calculating how much income is attributed to the building(s), you would subtract this amount from the NOI, and the balance would be income attributed to the land and then capitalized, this capitalized value would be an estimate of the land value. This may be used in support of the sales comparison approach.
Its hard to believe you have six recent comparable sales in close proximity to your subject... this is gold, if it confirms the $11,000-$30,000/acre as you stated. All you need to do is prove the H&BU is for institutional use; surely you can do this, because based on your comps there is demand for such use.
However, this only addresses the actual taking; if the taking(3/acres) has a negative impact on the remainder, severance damages should apply. Measuring severance damages is the tricky part. Depending upon where the proposed pipeline traverses the proposed construction, plans may need to be altered(at additional cost... severance damages), or the complete project can not move forward because of the 3/acre taking, actual cost up to this point would be considered severance damages, or the other acreage is negatively affected... severance damages.
Greg brought up a good point, stigma. Will the adjoining land be stigmatized? You will need to do a study on gas pipeline stigmatation, if any. Another area which may be compensable is, what you would need to pay for similar property if the taking jeopardizes the project, and if in fact you can prove the intent of the purchase, even though the project was not started, the key is intent and proving it. Also, keep in mind, no matter what you ask for in condemnation proceedings, you will not get, it’s usually somewhere in between, and generally settled before trial, however, public sentiment is on your side.
Additionally, I would start a petition against the pipeline company requesting an alternate route; the more public awareness of a gas pipeline coming to their(the public) area the more bad press will ensue.
jt