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Page 5 of 11 <br />Andy Peteschsaid this is not a complicated decision. There is not a need for this potentially vast amount of documents 1 <br />that are being requested. The letter submitted on October 12, 2017, on behalf of SPG/Wild Flora/Kara Brewer included 2 <br />the exemption certificate, which is located on Page 11 of the agenda packet;a deed at the time, which was owned by 3 <br />SPG LLC/Southeast Property Group and now by operation of law owned by Wild Flora Farm LLC; an annual report by 4 <br />SPG showing KaraBrewer as the loan member; and a certificate of assumed name at the timewhile SPG and Wild 5 <br />Flora Farm were working on that merger, (SPG operatedunder the pseudonym Wild Flora Farm).6 <br /> 7 <br />Andy Petesch said what is agritourismand abonafide farm was the subject of a lot of debate and was the subject of 8 <br />several public hearingsbefore this board.And as the Board of Adjustment has already heard, in July 2017, the General 9 <br />Assembly tried to clarify that and they created a very straightforward compliance under the statute for a bona fide farm 10 <br />to conduct agritourism in a structure or building on a farm under N.C.G.S. 153(A)-340(b) (2a), located at the end of the 11 <br />agenda packet. This statute describes agritourism, which includes weddings and special events, and states that a 12 <br />building or structure used for agritourism isa bonafide farm activity if the building or structure is located on property 13 <br />that is owned by a person who holds a qualifyingsales tax exemption certificate. The same person or entity who owns 14 <br />the certificate also needs to own the property. In some cases that may be a straightforward Joe Smithowns a property 15 <br />and holds a certificate, but many farms havedifferent entitiesfor different aspects of their operations. That’s where16 <br />Southeast Property Group, Wild Flora Farm, KaraBrewerhad to resolve some of those inconsistencies.That has been 17 <br />brought into alignment and those documents have been presented to MichaelHarvey. That’s all there is to this case,18 <br />Andy Petesch said. As this point, Wild Flora Farm and KaraBrewer hold the certificate. Wild Flora Farm ownsthe 19 <br />property. There is noneed to go into all these other document requests, which is burdensome.20 <br />21 <br />Andy Petesch said LeAnn Brown focused on “relevant” underthe requirement ofN.C.G.S. §160A-388(g), but 22 <br />“reasonable in nature and scope” is also part of the requirement. Requesting to go behind these documents to look at 23 <br />personal, confidential financialinformation, tax records, and wantingto dig through that looking for some issue to 24 <br />continue the fight against this property isan overreach at this point, he said.MichaelHarvey had those documentsand 25 <br />this board hasall the powers that he has. This board needs tostand in hisshoes andlook at all this information fresh 26 <br />and determine whether this meets the statute. This board can look at the statute and reverse Michael Harvey’s 27 <br />decision. This board does not need to look at the legal relationship betweenKaraBrewerand her husband. That’s 28 <br />invasive, burdensome and oppressive. That’s why this subpoena request should be denied. There is a list of entities in 29 <br />the subpoena request that have not even been involved. KB Designs, for example, hasn’t been brought up at any point 30 <br />in theseproceedings. So, in closing, this board’s authority is to review the decisions that the planning staff make with 31 <br />respectto enforcing the UDO and specificstatutory guidance that informs that. To start looking at what the Department 32 <br />of Revenue is doing and whether they made the right decisionis completely outside the scope of this board’s authority 33 <br />and would be an abuse of discretion. He asked that they uphold the denial of the request. 34 <br />35 <br />Leann Brown asked for a rebuttal. Karen Barrows said the board did not plan to entertainrebuttals.36 <br />37 <br />Andy Peteschobjected to rebuttals, noting each party had 10minutes, which LeAnn Brown had used. 38 <br />39 <br />LeAnn Brown said she wanted to note that Andy Petesch had misspoken and the date on the document he submitted to 40 <br />the board was February 19, 2018. 41 <br />42 <br />Karen Barrows asked if board members have questions. 43 <br />44 <br />Randy Herman asked Andy Peteschwhether he agrees with LeAnnBrown that this board had found that the45 <br />challengers have standing. Andy Petesch said he objects to any finding of standing in this case as he has objected to it 46 <br />at previous hearings.47 <br />48 <br />Randy Herman said specifically N.C.G.S. 153(A)-340 (b) (2a), the agritourism provision, it states under Subsection 1,49 <br />that the building is a bonafide farm purpose if it is located on property owned by a person who holds a qualified farmer 50 <br />98