Orange County NC Website
Draft August 13, 2018 <br />VOTE:UNANIMOUS1 <br /> 2 <br />Barry Katz said he does not know how to phrase the next finding of fact, which is the most consequential. 3 <br /> 4 <br />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 5 <br />the court very explicitly here why the board decided one way or the other. The board needs to point to documents that 6 <br />persuaded them to decide. The court will look at that and review whether that was arbitrary or capricious. 7 <br /> 8 <br />Susan Halkiotis asked Randy Herman to make the motion. 9 <br />10 <br />MOTION by Randy Herman moved to find as a matter of fact, based on evidence presented in the qualifying farmer 11 <br />exemption certificate on Page 13 and also the application for that certificate which is found on pages 71-73, that Wild 12 <br />Flora Farm, LLC, is not the holder for a qualifying farmer exemption certificate issued by the Department of Revenue.13 <br />Barry Katz seconded. 14 <br />VOTE:UNANIMOUS15 <br />16 <br />MOTION by Randy Herman moved to conclude as a matter of law that the structure located on the property is being used 17 <br />for agritourism purposes as that term is defined in the statute. Susan Halkiotis seconded. 18 <br />DISCUSSION: Barry Katz said there is an issue of continuity -- if it is being used for agritourism purposes, then the entity 19 <br />that is running it is not the same entity that does not have the tax certificate. Randy Herman said that’s a separate 20 <br />conclusion.21 <br />VOTE:UNANIMOUS22 <br />23 <br />Karen Barrows said the next conclusion is with regards to who owns the property. Susan Halkiotis said she still doesn’t 24 <br />know who owns the property. Randy Herman said the board made a finding of fact that Wild Flora Farm, LLC, owns the 25 <br />property so he does not mind making that motion. Barry Katz said the board can agree to that.26 <br />27 <br />MOTION by Randy Herman moved to conclude as a matter of law that the property is owned by Wild Flora Farm, LLC.28 <br />Barry Katz seconded. 29 <br />VOTE:UNANIMOUS30 <br />31 <br />Susan Halkiotis reminded the board that the last conclusion is with regards to whether the property owner holds the 32 <br />certificate. 33 <br />34 <br />MOTION by Randy Herman to conclude as a matter of law that the owner of the property, Wild Flora Farm, LLC, is not a 35 <br />holder of a qualifying farmer exemption certificate issued by the Department of Revenue. Susan Halkiotis seconded. 36 <br />VOTE:UNANIMOUS37 <br />38 <br />Susan Halkiotis asked to make a fourth conclusion that the property did not meet the statutory requirements for the 39 <br />issuance of the decision made on October 13, 2017. 40 <br />41 <br />MOTION by Randy Herman to reverse the final and binding determination of staff as set forth in the letter dated October 42 <br />13, 2017, that the property is a bona find farm purpose as set forth in the statutes. Barry Katz seconded. 43 <br />DISCUSSION:Karen Barrows clarified with Randy Herman that the motion is that it’s not a bona fide farm or that the 44 <br />exemption certificate was the issue. Randy Herman said he was saying that the exemption certificate was presented to 45 <br />support the conclusion that it was a bona fide farm and because the property owner is not the same as the holder of the 46 <br />certificate, that certificate cannot support that conclusion. 47 <br />VOTE:UNANIMOUS48 <br />49 <br />24