Orange County NC Website
Browse       Search
1 <br /> 2 James Bryan said to apply the principles to the present case, a structure is a bona fide farm purpose if the structure is <br /> 3 used for agritourism and the person who owns the property where the structure is located is the same person who <br /> 4 holds a qualifying farmer sales tax exemption certificate from the Department of Revenue pursuant to G.S. 105- <br /> 5 164.13E(a). He thinks there will be three conclusions the board will have to make: <br /> 6 #1 Is the structure used for agritourism? <br /> 7 #2 Who owns the property where the structure is located? <br /> 8 #3 Does that owner have a certificate from the North Carolina Department of Revenue indicating a farmer sales tax <br /> 9 exemption? <br /> 10 <br /> 11 James Bryan said when reviewing Michael Harvey's determination for an appeal, the Board of Adjustment stands in the <br /> 12 staff person's shoes and says this is what should have been done. That decision is made today after evidence is <br /> 13 presented. <br /> 14 <br /> 15 James Bryan shared a slide repositioning all of the information. He said the current evidence in the agenda packet is <br /> 16 the building permit found on Page 19 and the farm plan summary, website, correspondence regarding weddings and <br /> 17 educational workshops, social media and other pictures found on Page 26. His slide noted the facts used by staff but <br /> 18 James Bryan noted that the board may receive additional evidence this evening or may determine that some of this <br /> 19 evidence is not competent, material or substantial. The board will determine its facts. James Bryan then reviewed that <br /> 20 the board will have to decide that the structure is used for agritourism or is not used for agritourism. <br /> 21 <br /> 22 Barry Katz said it has been his impression that Kara Brewer and her attorney have been arguing that the Unified <br /> 23 Development Ordinance is not germane to this and it is essentially a state issue and not a county issue. So, why are we <br /> 24 discussing this? <br /> 25 <br /> 26 James Bryan answered that the General Assembly has tried to craft what they want for many years. What they drafted <br /> 27 here isn't the clearest but don't let the perfect be the enemy of the good. <br /> 28 <br /> 29 Barry Katz said he would like to look at the statute while James Bryan answered. It was noted that the statute starts on <br /> 30 Page 92 of the agenda packet. <br /> 31 <br /> 32 James Bryan read this sentence excerpted from the statute and found at the top of Page 92 in the agenda packet: <br /> 33 "Failure to maintain the requirements of this subsection for a period of three years after the date the building or <br /> 34 structure was originally classified as a bona fide purpose pursuant to this subdivision shall subject the building or <br /> 35 structure to applicable zoning and development regulation ordinances adopted by a county pursuant to subsection (a) <br /> 36 of this section in effect on the date the property no longer meets the requirements of this subsection." <br /> 37 <br /> 38 James Bryan noted that there is a time limit of three years from the date the building or structure was originally <br /> 39 classified as a bona fide farm purpose. If not the county, who makes that classification? The applicant asked the county <br /> 40 to make that classification and Michael Harvey made that classification as a bona fide farm purpose. <br /> 41 <br /> 42 Barry Katz asked for confirmation that staff made that classification because the structure is a barn on a property that <br /> 43 has an agricultural tax exemption. <br /> 44 <br /> 45 James Bryan said anybody can ask for a classification and staff will make that determination if that first sentence is met. <br /> 46 <br /> 47 Barry Katz asked that the property owner does not have to be a farmer to gain that classification. <br /> 48 <br /> 49 James Bryan answered that you have to meet the letter of the law. <br /> 50 <br /> 5 <br />