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APPROVED JUL Y 9, 2018 292 Randy Herman said to LeAnn Brown,on the elements of granting the subpoena request, she addressed 293 relevance, but there is also the requirements that the request be reasonable in scope and not oppressive. 294 He asked her to speak briefly on those requirements. 295 296 LeAnn Brown said what we have asked for from the individuals is that if there were materials submitted to 297 the Department of Revenue,which she thinks would exist in a fairly easy way to reproduce, that her party 298 be allowed to see them so that they can understand to whom that certificate was issued and whether it was 299 the kind of certificate it needs to be.An argument about what you can look behind is an argument for the 300 hearing in chief, she said. The dates for these entities do not match the date of the certificate. Wild Flora 301 Farm did not exist when the certificate was issued, for example; therefore, she thinks it was unlikely that the 302 certificate was issued to that entity. She said as far as the legal relationship between Chris and Kara 303 Brewer, the Brewers can put down husband and wife, no big deal. She thinks it is appropriate for her party 304 to ask for this information. She said she does not think it is oppressive to ask for this information, In order to 305 use this farm exemption,she thinks the property owner has to indicate a willingness to provide this 306 information in order for others to support that the property owner is entitled to this exemption. She said her 307 party has not intended to look for deep, dark secrets. She reviewed that her party has asked for information 308 submitted to the North Carolina Department of Revenue and Orange County regarding eligibility and 309 compliance under these statutory provisions, as well as the relationship. She wants to know, for example, 310 whether the entities were merged. She said Andy Petesch has argued to Orange County and to this board 311 that somehow this is all the same thing. She does not think it is oppressive or unreasonable to submit to 312 this board the packet submitted to obtain the certificate. She said the argument that Michael Harvey has all 313 of this information is incorrect. The agenda packet includes what Michael Harvey has. 314 315 Randy Herman said the board has documentation of the merger showing that Wild Flora Farm LLC and 316 Southeast Property Group LLC have merged and SPG was previously operating under the assumed name 317 Wild Flora Farm, so even if there was an issue about the identity at the time that the letter was issued, it 318 seems to him that it is possible that the issue would be moot at this point because the identities have all 319 merged. He asked if LeAnn Brown would like to address that. 320 321 LeAnn Brown said the reason we have requested these subpoenas is to answer some of these questions. 322 She said the questions Randy Herman asked her presupposed she knows the answers to those questions 323 in those documents. She said what she knows is that the Department of Revenue issued a certificate on 324 October 17, 2017, to Wild Flora Farm without an LLC attached to it and to Kara Brewer. She also knows 325 that three weeks later, Southeast Property Group LLC filed an assumed name certificate, Wild Flora Farm, 326 no LLC. She knows that Wild Flora Farm LLC was created on February 14, 2017, and that a merger 327 occurred on February 19, 2018. That information answers no questions for her about what information was 328 shown to the Department of Revenue--whose revenue was being used--to determine whether the 329 property owner was entitled to a certificate or what that certificate was. The document Andy Petesch gave 330 to the board is excellent evidence of why her party needs the subpoenas so that her party and the board 331 can understand how entities that did not exist when the certificate was issued play a role in whether that 332 certificate does appropriately apply to this property. She said if there is nothing in the documents to call into 333 question which entity it is and whether that entity is the owner, (whlch she would submit to the board that it 334 still is not), if we look at the materials and the materials do not support anything she wishes to argue, then 335 she supposed it would make her hearings somewhat shorter, she said. Her party is asking the board to let 336 them all know what they are dealing with. She said Andy Petesch can argue once everyone has seen the 337 information, Michael Harvey and John Roberts have not seen it. 338 339 Randy Herman said putting aside the issue of the identities, LeAnn Brown has also talked about the length 340 of time the income was reported, but it seems to him looking at the statute, assuming we have the correct 7