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Approved January 14, 2019 1 exemption certificate number; the Internal Revenue Service letter issuing an employer identification number; and the 2 plan of merger of Wild Flora Farm, LLC, with Southeast Property Group, LLC. 3 4 James Bryan said to apply the principles to the present case, a structure is a bona fide farm purpose if the structure is 5 used for agritourism and the person who Owns the property where the structure is located is the same person who 6 holds a qualifying farmer sales tax exemption certificate from the Department of Revenue pursuant to G.S. 105- 7 164.13E(a). He thinks there will be three conclusions the board will have to make. 8 #1 Is the structure used for agritourism? 9 #2 Who owns the property where the structure is located? 10 #3 Does that owner have a certificate from the North Carolina Department of Revenue indicating a farmer sales tax 11 exemption? 12 13 James Bryan said when reviewing Michael Harvey's determination for an appeal, the Board of Adjustment stands in the 14 staff person's shoes and says this is what should have been done. That decision is made today after evidence is 15 presented. 16 17 James Bryan shared a slide repositioning all of the information. He said the current evidence in the agenda packet is 18 the building permit found on Page 19 and the farm plan summary, website, correspondence regarding weddings and 19 educational workshops, social media and other pictures found on Page 26. His slide noted the facts used by staff but 20 James Bryan noted that the board may receive additional evidence this evening or may determine that some of this 21 evidence is not competent, material or substantial. The board will determine its facts. James Bryan then reviewed that 22 the board will have to decide that the structure is used for agritourism or is not used for agritourism. 23 24 Barry Katz said it has been his impression that Kara Brewer and her attorney have been arguing that the Unified 25 Development Ordinance is not germane to this and it is essentially a state issue and not a county issue. So, why are we 26 discussing this? 27 28 James Bryan answered that the General Assembly has tried to craft what they want for many years. What they drafted 29 here isn't the clearest but don't let the perfect be the enemy of the good. 30 31 Barry Katz said he would like to look at the statute while James Bryan answered. It was noted that the statute starts on 32 Page 92 of the agenda packet. 33 34 James Bryan read this sentence excerpted from the statute and found at the top of Page 92 in the agenda packet, 35 "Failure to maintain the requirements of this subsection for a period of three years after the date the building or 36 structure was originally classified as a bona fide purpose pursuant to this subdivision shall subject the building or 37 structure to applicable zoning and development regulation ordinances adopted by a county pursuant to subsection (a) 38 of this section in effect on the date the property no longer meets the requirements of this subsection." 39 40 James Bryan noted that there is a time limit of three years from the date the building or structure was originally 41 classified as a bona fide farm purpose. If not the county, who makes that classification?The applicant asked the county ' 42 to make that classification and Michael Harvey made that classification as a bona fide farm purpose. 43 44 Barry Katz asked for confirmation that staff made that classification because the structure is a barn on a property that 45 has an agricultural tax exemption. 46 47 James Bryan said anybody can ask for a classification and staff will make that determination if that first sentence is met. 48 49 Barry Katz asked that the property owner does not have to be a farmer to gain that classification. 50