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provisions of NCGS 153A-340 (b) (2a) and is not subject to the land use regulations as <br />embodied within the Orange County Unified Development Ordinance (UDO). This determination <br />is contained within Attachment 4. <br /> <br />It is this determination that is being appealed as detailed in Attachment 1. <br /> <br />As previously indicated, the appeal application contains a request for the Board chair to issue <br />subpoenas for information supplied to the North Carolina Department of Revenue by Southeast <br />Property Group LLC (a.k.a Wild Flora Farm) allowing for the issuance of the final sales tax <br />exemption certificate. <br /> <br />This request was denied by Vice-Chair Barrows. Per Section 2.12.3 of the UDO and 160A-939 <br />(d) of the North Carolina General Statutes the applicant is requesting the full Board review the <br />matter and issue the requested subpoenas. <br /> <br />With respect to the review of an appeal application the Board needs to remember the following: <br /> <br />a. The intent of the meeting is to allow the applicant to present testimony detailing how staff <br />erred with respect to the interpretation/enforcement of the UDO, <br />b. While this meeting is open to the public, participation is limited to those parties with <br />standing, <br />c. Per Section 2.26.4 of the UDO all decisions of the Board of Adjustment are: ‘… subject to <br />review at the request of any person who has standing as detailed within NCGS 160A-393 <br />(d) by the Superior Court by proceedings in the nature of certiorari’. <br />This appeal must be filed within 30 days of the availability of the notice of decision in <br />accordance with the UDO. <br /> <br />66 of 200