Orange County NC Website
Randy Herman said to LeAnn Brown, on the elementsof granting the subpoenarequest,sheaddressed292 <br />relevance, but there is also the requirements that the request be reasonablein scope and not oppressive.293 <br />He asked her to speak briefly on those requirements.294 <br />295 <br />LeAnn Brown said what we have asked for from the individuals is thatif therewerematerials submitted to 296 <br />the Departmentof Revenue,which she thinks would exist in a fairly easy way to reproduce, that her party297 <br />be allowed to see them so that theycan understand to whom that certificate was issuedand whether it was 298 <br />the kind of certificate it needs to be.An argument about what you can look behind is an argument for the 299 <br />hearing in chief, she said.The dates for these entities do notmatch the date of the certificate. Wild Flora 300 <br />Farmdid not existwhen the certificate was issued, forexample; therefore, she thinks it was unlikely that the 301 <br />certificate was issued to that entity.She said as far as the legal relationship between Chris and Kara302 <br />Brewer, the Brewerscan put down husband and wife, no big deal. She thinks it is appropriate forher party303 <br />to askforthis information. She said she does not think it is oppressive to ask for this information. In order to 304 <br />use this farm exemption, she thinks the property owner has to indicate a willingness to provide this 305 <br />informationin order for others to support that the property owner is entitled to this exemption.She said her 306 <br />party hasnot intended to look for deep, dark secrets. She reviewed that her party hasasked for information 307 <br />submitted to the North Carolina Department of Revenueand Orange Countyregarding eligibility and 308 <br />compliance under these statutory provisions, as well as the relationship. She wants to know, for example, 309 <br />whether the entities were merged. She said Andy Petesch has argued to Orange County and to this board310 <br />that somehow this is all the same thing. She does notthink it isoppressive or unreasonable to submit to 311 <br />this boardthe packet submitted to obtain the certificate. She said the argument that Michael Harvey has all 312 <br />of this information is incorrect. The agenda packet includes what Michael Harvey has. 313 <br />314 <br />Randy Herman said the board has documentation of the merger showing that Wild Flora Farm LLC and315 <br />Southeast Property Group LLChavemerged andSPG was previously operating under the assumed name 316 <br />Wild Flora Farm, so even if there was an issue about the identity at the time that the letter was issued, it 317 <br />seems to himthat it is possible that the issue would be moot at this point because the identities have all 318 <br />merged. He asked if LeAnn Brown would like to address that. 319 <br />320 <br />LeAnnBrown said the reason we have requested thesesubpoenasis to answer some of these questions. 321 <br />She said the questions Randy Herman asked her presupposed she knows the answers to those questions 322 <br />in those documents. She said what she knows isthat the Department of Revenueissued a certificateon323 <br />October 17, 2017, to Wild Flora Farmwithout an LLC attached to it and to KaraBrewer. She also knows324 <br />that three weeks later, Southeast Property Group LLC filed an assumed name certificate, Wild Flora Farm,325 <br />no LLC. She knows that Wild Flora FarmLLC was created on February 14, 2017, and that a merger 326 <br />occurred on February 19, 2018. That information answers no questionsfor herabout what information was 327 <br />shown to the Department of Revenue – whose revenue was being used – to determine whether the 328 <br />property owner was entitled to a certificate or what that certificate was.The document Andy Peteschgave 329 <br />to the boardis excellent evidence of why her party needs the subpoenas so that her party and the board 330 <br />can understand how entities that did not exist when the certificate was issued play a role in whether that 331 <br />certificate does appropriately apply to this property. She said if there is nothing in the documents to call into 332 <br />question which entity it is and whetherthat entity isthe owner, (which she would submit to the board that it 333 <br />still is not), if we look at the materials and the materials do notsupport anythingshe wishes to argue, then 334 <br />she supposed it would make her hearings somewhat shorter, she said.Her party is asking the board to let 335 <br />them all know what they are dealing with. She saidAndy Petesch can argue once everyone hasseen the 336 <br />information.Michael Harveyand John Robertshave not seen it.337 <br />338 <br />Randy Herman said putting aside the issue of the identities, LeAnn Brown has also talked about the length 339 <br />of time the income was reported, but it seems to him looking at the statute, assuming we have the correct 340 <br />23