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1 VOTE: UNANIMOUS <br /> 2 <br /> 3 Barry Katz said he does not know how to phrase the next finding of fact, which is the most consequential. <br /> 4 <br /> 5 James Bryan said if this were to be appealed to Superior Court, the court is going to look at it and the board has to tell <br /> 6 the court very explicitly here why the board decided one way or the other. The board needs to point to documents that <br /> 7 persuaded them to decide. The court will look at that and review whether that was arbitrary or capricious. <br /> 8 <br /> 9 Susan Halkiotis asked Randy Herman to make the motion. <br /> 10 <br /> 11 MOTION by Randy Herman moved to find as a matter of fact, based on evidence presented in the qualifying farmer <br /> 12 exemption certificate on Page 13 and also the application for that certificate which is found on pages 71-73, that Wild <br /> 13 Flora Farm, LLC, is not the holder for a qualifying farmer exemption certificate issued by the Department of Revenue. <br /> 14 Barry Katz seconded. <br /> 15 VOTE: UNANIMOUS <br /> 16 <br /> 17 MOTION by Randy Herman moved to conclude as a matter of law that the structure located on the property is being used <br /> 18 for agritourism purposes as that term is defined in the statute. Susan Halkiotis seconded. <br /> 19 DISCUSSION: Barry Katz said there is an issue of continuity -- if it is being used for agritourism purposes, then the entity <br /> 20 that is running it is not the same entity that does not have the tax certificate. Randy Herman said that's a separate <br /> 21 conclusion. <br /> 22 VOTE: UNANIMOUS <br /> 23 <br /> 24 Karen Barrows said the next conclusion is with regards to who owns the property. Susan Halkiotis said she still doesn't <br /> 25 know who owns the property. Randy Herman said the board made a finding of fact that Wild Flora Farm, LLC, owns the <br /> 26 property so he does not mind making that motion. Barry Katz said the board can agree to that. <br /> 27 <br /> 28 MOTION by Randy Herman moved to conclude as a matter of law that the property is owned by Wild Flora Farm, LLC. <br /> 29 Barry Katz seconded. <br /> 30 VOTE: UNANIMOUS <br /> 31 <br /> 32 Susan Halkiotis reminded the board that the last conclusion is with regards to whether the property owner holds the <br /> 33 certificate. <br /> 34 <br /> 35 MOTION by Randy Herman to conclude as a matter of law that the owner of the property, Wild Flora Farm, LLC, is not a <br /> 36 holder of a qualifying farmer exemption certificate issued by the Department of Revenue. Susan Halkiotis seconded. <br /> 37 VOTE: UNANIMOUS <br /> 38 <br /> 39 Susan Halkiotis asked to make a fourth conclusion that the property did not meet the statutory requirements for the <br /> 40 issuance of the decision made on October 13, 2017. <br /> 41 <br /> 42 MOTION by Randy Herman to reverse the final and binding determination of staff as set forth in the letter dated October <br /> 43 13, 2017, that the property is a bona find farm purpose as set forth in the statutes. Barry Katz seconded. <br /> 44 DISCUSSION: Karen Barrows clarified with Randy Herman that the motion is that it's not a bona fide farm or that the <br /> 45 exemption certificate was the issue. Randy Herman said he was saying that the exemption certificate was presented to <br /> 46 support the conclusion that it was a bona fide farm and because the property owner is not the same as the holder of the <br /> 47 certificate, that certificate cannot support that conclusion. <br /> 48 VOTE: UNANIMOUS <br /> 49 <br /> 24 <br />