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07/21/2021
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07/21/2021
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Last modified
4/28/2022 11:57:03 AM
Creation date
7/21/2021 11:44:33 AM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Agenda Packet
Meeting Date
07/21/2021
Meeting Body
Value Adjustment Board
Subject
VAB Organizational
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question is supported by case law. Property Appraiser argues that the facility and the acreage at issue and <br />the primary use was a wedding venue and event center and was not an agricultural purpose as per Florida <br />Statute 193.461 (3)(b)(1)(e) and that once the completion of the facility and once weddings were conducted <br />within the facility the agricultural use of the three (3) acres were abandoned in the fall of 2017. The issue is <br />the "primary use". Hausman case law supports "when the land supports diverse activities" the issue of the <br />question of the "primary use" of the property portion is at issue. Testified to the advertisements that have been <br />published advertising the "primary use" of the property which are not an agricultural purpose as per Florida <br />Statute 193.461 (3)(b)(1)(e). Advertisements were taken off the Petitioner's website. <br />The statute does not say anything about completion of the structure. <br />Julie Gordon testified – inspected about three times. Every time I have inspected the parcel at issue has been <br />manicured, etc. That means it was not for an agricultural purposes. <br />Case law submitted by the Property Appraiser: <br />Markham v. June Rose, 495 So. 2d 865 - 1986 - Fla: Dist. Court of Appeals <br />St. Joe Paper Co. v. Adkinson, 400 So. 2d 983 - 1981 - Fla: Dist. Court of Appeals <br />Hausman v. Rudkin, 268 So. 2d 407 - 1972 - Fla: Dist. Court of Appeals <br />The Property Appraiser's evidence is relevant, credible, and admissible. <br />PETITIONER PRESENTED <br />Petitioner's Counsel Maggard presented. <br />Petitioner's exhibit #1 was admitted without objection. Petitioner's exhibit #2 was admitted without objection. <br />Photos of hay are stored under the barn. Spoke to the photos of agriculture activity on the parcel. Petitioners <br />business is the business of race horses to breed and house and then sell offspring. Counsel presented photos <br />of horses and bill of sale of horse to facilitate horse breeding which is the primary purpose for the property <br />including the structure at issue. Testified that the horses are housed on the property that is at dispute. The <br />John Deere tractor is also stored in the barn on the parcel which is at dispute which does not run afoul of <br />agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). As a result, the use of the facility at issue and <br />the acreage at issue and the primary use of both comports with the statute. Although there may have been <br />other activities within the structure, those activities do not extinguish the primary use of the area at issue. <br />People purchase hay from the backside of the barn. Hay is being stored in the barn. The tractor is stored in <br />the barn. Some of the events are charity events in the barn. But the barn is still a barn which is used primarily <br />for agricultural purposes. Petitioners needed to build a nice facility given the fact that getting high end <br />purchasers who buy high end race horses to come to Dade City was somewhat of a challenge. That is why <br />the Petitioners build the structure at issue. Petitioners are in the race horse business. Petitioners need to <br />"wine and dine and house" these potential buyers who are business people. This is part of the race horse <br />business and is therefore and agricultural purpose as per Florida Statute 193.461 (3xb)(1)(e). Petitioners <br />decided to "dress up the barn" because it takes seven (7) years to get a producing a race horse. Hosting <br />events from time to time does not extinguish the "primary use" of the part of the parcel at issue. <br />Case law submitted by Petitioner: <br />Markham v. PPI, INC., 843 So. 2d 922 - 2003 - Fla: Dist. Court of Appeals – land used for the boarding and <br />training of horses constitutes a "bona fide agricultural purpose" within the meaning of section Florida Statute <br />193.461. <br />Aitken v. Markham, 595 So.2d 159 (Fla. 4th DCA 1992) -primary use of land is breeding horses for profit the <br />landowner qualified for an agricultural classification under section 193.461. <br />Robbins v. Racetrack Training Center, Inc., 833 So.2d 306 (Fla. 3d DCA 2003) property owner that boarded <br />and trained thoroughbred racing horses adjacent to Calder Race Course. The property owner obtained an <br />agricultural classification of its property to receive favorable tax treatment. The third district affirmed the trial <br />court's grant of summary judgment to the property owner, holding that the boarding and training of racing <br />horses was for a bona fide agricultural purpose within the meaning of section 193.461(3)(b). <br />The Agrotourism statutes (below) Florida Statutes 570.85, 570.86, and 570.87 allows for the Petitioners to <br />supplement the race horse and hay operations to use their barn for weddings, etc. Petitioners are using the <br />facility for a "secondary stream of revenue activity" for their primary and bona fide operations as per Florida <br />Statute 193.461 (3)(b)(1)(e). <br />570.85 Agritourism.— <br />(1) It is the intent of the Legislature to promote agritourism as away to support bona fide agricultural <br />production by providing a secondary stream of revenue and by educating the general public about the <br />agricultural industrv. It is also the intent of the Leaislature to eliminate duplication of regulatory authoritv over <br />-33- <br />
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