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the period for which the certificate was issued, then he thinks that it tends to support the conclusion that the Department 1 <br />of Revenue did not intend to issue the certificate to the LLC but to Kara Brewer personally. 2 <br /> 3 <br />Barry Katz asked what would the consequence of that be. 4 <br /> 5 <br />Randy Herman said if the certificate was issued Kara Brewer and she is the holder of the certificate, she is not the 6 <br />property owner and so in that case the building would not qualify under the statute. So, really the question is: Who is 7 <br />the holder of the certificate, which was issued in two different names and one of which was maybe supposed to say 8 <br />LLC but doesn’t say LLC and based on the application which has two names, one of which is the name of the LLC 9 <br />without the LLC written? The board is trying to guess at what the Department of Revenue intended when it issued this. 10 <br /> 11 <br />Barry Katz said I don’t think the department thought that much about it. 12 <br /> 13 <br />Randy Herman said that’s part of the problem. And if you look at the certificate, I think it is pretty clear that all the 14 <br />Department of Revenue did was copy what was written on the application. 15 <br /> 16 <br />Barry Katz said it seems that Kara Brewer was the owner and the LLC was formed later. 17 <br /> 18 <br />Randy Herman said Southeast Property Group, LLC, was the owner of the property at the time. It has since merged. 19 <br />So, if the board is taking the facts as of today, the LLCs are the same thing but Kara Brewer as an individual is not. It 20 <br />clearly indicates on the application that it is for an LLC but the name under applicant is not an LLC. 21 <br /> 22 <br />Barry Katz asked Randy Herman for his opinion on when the LLCs existed. 23 <br /> 24 <br />Randy Herman answered Southeast Property Group, LLC, existed earlier and Wild Flora Farm, LLC, was created in 25 <br />early 2017. So, it existed at the time that the certificate was filed but maybe didn’t have the income. 26 <br /> 27 <br />Barry Katz asked Randy Herman that it is his opinion that this is the only thing to consider and not the arguments that 28 <br />were made considering res judicata and collateral estoppel but he does not think they are correct because the issue 29 <br />before the board is different from what was presented in the earlier case. 30 <br /> 31 <br />Barry Katz said one of the arguments before the board is that the board has made decisions in the past on this case 32 <br />and the property owner hasn’t appealed those decisions in a timely manner. That should have ended it. 33 <br /> 34 <br />Randy Herman said the decision that was made earlier was that the property did not qualify for a Special Use Permit. 35 <br />And they are not arguing now that they do qualify for a Special Use Permit. They are arguing that they don’t need a 36 <br />Special Use Permit because they are exempt from zoning. 37 <br /> 38 <br />Barry Katz said we have heard this over and over again. 39 <br /> 40 <br />Randy Herman said that the board has been told, although he hasn’t looked through the documents to verify, that the 41 <br />Board of Adjustment at some point earlier made the determination that there was bona fide farm use on the property. 42 <br /> 43 <br />Barry Katz said he does not think the board did. 44 <br /> 45 <br />Susan Halkiotis said if the board did, it was only with opposition because this has always been the point of contention 46 <br />with this property. 47 <br /> 48 <br />Karen Barrows said she wasn’t sure the board was contesting that farm activities were going on but … 49 <br /> 50 <br />20