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Page 6 of 11 sales tax exemption certificate. The certificate was issued to KaraBrewer and the property owner was Southeast 1 Property Group,now Wild Flora FarmLLC.Those are not all the same person.2 3 Andy Peteschanswered the certificate is issued to Wild Flora Farm. The card itself is issued to Wild Flora Farm.The 4 addressee is Kara Brewer onthe letter to which the card isattached. 5 6 Randy Herman said the card does not have the LLCafter Wild Flora Farm. How is the Board of Adjustment toknow that 7 is the same entity or person?8 9 Andy Petesch answered that would be a matter that this board would have to decide at a hearing on that issue. 10 11 Randy Herman asked LeAnnBrownwhether this board had a specific finding that herclients have standing, as they 12 would be required to have standing to request the subpoenas.13 14 LeAnn Brown said there was detailed testimonyin one of the earlier hearings from each of her sixclients. And the 15 board made the finding of fact that the individuals have standing. She said Andy Peteschmade an appeal to Superior 16 Court on that finding. She can certainly spend a couple of hours putting these people on the standto establish these 17 people having standing. There have been at least four appeals involving this case. She asked that the board make 18 judicial notice that her clients have standing and note Andy Petesch’s objection and move forward to keep this hearing 19 brief. 20 21 Randy Herman said to LeAnn Brown, on the elementsof granting the subpoenarequest,sheaddressedrelevance, but 22 there is also the requirements that the request be reasonablein scope and not oppressive.He asked her to speak 23 briefly on those requirements.24 25 LeAnn Brown said what we have asked for from the individuals is thatif therewerematerials submitted to the 26 Departmentof Revenue,which she thinks would exist in a fairly easy way to reproduce, that her partybe allowed to see 27 them so that theycan understand to whom that certificate was issuedand whether it was the kind of certificate it needs 28 to be.An argument about what you can look behind is an argument for the hearing in chief, she said.The dates for 29 these entities do notmatch the date of the certificate. Wild Flora Farmdid not existwhen the certificate was issued, for30 example; therefore, she thinks it was unlikely that the certificate was issued to that entity.She said as far as the legal 31 relationship between Chris and KaraBrewer, the Brewerscan put down husband and wife, no big deal. She thinks it is 32 appropriate for her partyto askforthis information. She said she does not think it is oppressive to ask for this 33 information. In order to use this farm exemption, she thinks the property owner has to indicate a willingness to provide 34 this informationin order for others to support that the property owner is entitled to this exemption.She said her party 35 hasnot intended to look for deep, dark secrets. She reviewed that her party hasasked for information submitted to the 36 North Carolina Department of Revenueand OrangeCountyregarding eligibility and compliance under these statutory 37 provisions, as well as the relationship. She wants to know, for example, whether the entities were merged. She said 38 Andy Petesch has argued to Orange County and to this boardthat somehow this is all the same thing. She does not39 think it isoppressive or unreasonable to submit to this boardthe packet submitted to obtain the certificate. She said the 40 argument that Michael Harvey has all of this information is incorrect. The agenda packet includes what Michael Harvey 41 has. 42 43 Randy Herman said the board has documentation of the merger showing that Wild Flora Farm LLC andSoutheast 44 Property Group LLChavemerged andSPG was previously operating under the assumed name Wild Flora Farm, so 45 even if there was an issue about the identity at the time that the letter was issued, it seems to himthat it is possible that 46 the issue would be moot at this point because the identities have all merged. He asked if LeAnn Brown would like to 47 address that. 48 49 99