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Page 7 of 11 LeAnn Brown said the reason we have requested thesesubpoenasis to answer some of these questions. She said the 1 questions Randy Herman asked her presupposed she knows the answers to those questions in those documents. She 2 said what she knows isthat the Department of Revenueissued a certificateon October 17, 2017, to Wild Flora Farm3 without an LLC attached to it and to KaraBrewer. She also knowsthat three weeks later, Southeast Property Group 4 LLC filed an assumed name certificate, Wild Flora Farm,no LLC. She knows that Wild Flora FarmLLC was created on 5 February 14, 2017, and that a merger occurred on February 19, 2018. That information answers no questionsfor her6 about what information was shown to the Department of Revenue – whose revenue was being used – to determine 7 whether the property owner was entitled to a certificate or what that certificate was.The document Andy Peteschgave 8 to the boardis excellent evidence of why her party needs the subpoenas so that her party and the board can 9 understand howentities that did not exist when the certificate was issued play a role in whether that certificate does 10 appropriately apply to this property. She said if there is nothing in the documents to call into question which entity it is 11 and whetherthat entity is the owner, (which she would submit to the board that it still is not), if we look at the materials 12 and the materials do notsupport anythingshe wishes to argue, then she supposed it would make her hearings 13 somewhat shorter, she said.Her party is askingthe board to let them all know what they are dealing with. She said14 Andy Petesch can argue once everyone hasseen the information.Michael Harveyand John Robertshave not seen it.15 16 Randy Herman said putting aside the issue of the identities, LeAnn Brown has also talked about the length of time the 17 income was reported, but it seems to him looking at the statute, assuming we have the correct property owner, once the 18 property owner has broughtforward a tax exemption certificate from the Department of Revenue,the statute seems to 19 require the county must accept that and cannotlook behind it. Aside from the issue of identityof the entities, what 20 authority does LeAnn Brown think the Board of Adjustment hasto look behind the certificate issued by the Department 21 of Revenue? 22 23 LeAnn Brown answeredshe thinks that is interesting andwill be a question of first impressionbecause the statute is 24 new. Whether a county has the authorityto look behind the certificate has not been litigated. She has never seen a tax 25 exemption certificate issued to the ownerof this property as Southeast Property GroupLLC or Wild Flora Farm LLC, so 26 she has not asked that question yet because she is not past the identity question. She thinks the county staff should 27 have looked at the document and said the property owner is Southeast Property Group LLC and the certificate is issued 28 to Wild Flora Farm. Done. She thinks that would have been correct. She asserts that the county looked behind the 29 certificate and made an argument that the legal formalities of corporate ownershipand individual ownershipsomehow 30 have no meaning and issued an opinion which blended together a bunch of legal entities. She added that one reason 31 she wanted to bifurcate the hearing was because itis difficultfor her to answer questions until she can see what she is 32 talking about.She is 100 percent certain that the Board of Adjustment does not hold a taxcertificate with the name of 33 the property owner on it, even if we assume that a post-issuance merger somehow has play here. 34 35 Andy Peteschsaid that was quite a bit of time that LeAnn Brown had and asked for 60 seconds.36 37 KarenBarrows granted that time.38 39 Andy Peteschsaid the question is what would this board would do with this information if they got it. Ifthis board starts 40 going behind the Department of Revenue,there will be attorneyfees awarded to Kara Brewer and SPG and Wild Flora 41 Farmbecause that is absolutely outside the scope of this board’s authority. Ifthis boardwants very specific additional 42 documentation with respect to whether Wild Flora Farm LLC is what the Department of Revenue intended when it 43 issued the certificate, that can be addressed. The rest is entirely unnecessary to determine that entity question.44 45 Karen Barrows asked whether there were anyother questions.46 47 Barry Katz asked whether he understood correctly thatregardless of the Board of Adjustment’sdecision, it was going to 48 beappealed to Superior Court. 49 50 100