is g ah ▁National ▁Forest ▁and ▁has ▁become ▁a ▁noted ▁tour ism , ▁ret irement ▁and ▁cultural ▁center ▁in ▁western ▁North ▁Carolina . ▁A ▁moder ate ▁climate , ▁environmental ▁beauty ▁and ▁cultural ▁activities ▁attract ▁re loc ators ▁to ▁the ▁area . ▁ ▁Bre vard ▁is ▁also ▁known ▁for ▁its ▁white ▁squ ir rel s . ▁There ▁are ▁several ▁theories ▁of ▁how ▁they ▁came ▁to ▁live ▁there , ▁including ▁an ▁over turn ed ▁car n ival ▁tr uck ▁and ▁an ▁escaped ▁pet ▁bre eding ▁with ▁native ▁squ ir rel s . ▁ ▁Al ong ▁with ▁other ▁small ▁communities ▁which ▁have ▁received ▁national ▁not or iety , ▁changes ▁brought ▁by ▁heavy ▁tour ism ▁and ▁population ▁growth ▁from ▁re - loc ators ▁present ▁a ▁double - ed ged ▁sword . ▁ ▁Local ▁business ▁benefit ▁from ▁increased ▁economic ▁re venue ▁but ▁increases ▁in ▁costs ▁of ▁living , ▁over - dep end ence ▁on ▁a ▁tour ism ▁economy ▁and ▁loss ▁of ▁natural ▁habitat ▁to ▁development ▁can ▁deg rade ▁the ▁quality ▁of ▁life ▁for ▁which ▁the ▁community ▁became ▁not ew orth y . ▁ ▁Al ong ▁with ▁nearby ▁As he ville ▁and ▁Hend erson ville , ▁Bre vard ▁forms ▁the ▁As he ville - B rev ard , ▁NC ▁C SA ▁combined ▁statistical ▁area . ▁ ▁History ▁ ▁According ▁to ▁the ▁Trans ylvan ia ▁Heritage ▁Museum , ▁the ▁North ▁Carolina ▁General ▁Assembly ▁app ort ioned ▁Trans ylvan ia ▁County ▁on ▁February ▁ 1 5 , ▁ 1 8 6 1 , ▁from ▁lands ▁previously ▁attributed ▁to ▁neighbor ing ▁Jackson