07/21/2021 - Laserfiche WebLink

Home Browse Search

Petitioner has demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the classification that the Petitioner is seeking. While the Property Appraiser argues that the facility and the acreage at issue and the primary use was a wedding venue and evert center and was not an agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e) and that once the completion of the facility and once weddings were conducted within the facility the agricultural use of the three (3) acres were abandoned in the fall of 2017, Petitioner has demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the classification that the Petitioner is seeking. A preponderance of the evidence shows that the "primary use" of the property at issue is raising race horses to breed and house and sell offspring for the Petitioner. The Petitioner, by a preponderance of the evidence, presented evidence that the horses are housed on the property that is at dispute. The Petitioner, by a preponderance of the evidence, presented evidence that the John Deere tractor is also stored in the barn on the parcel which is at dispute which does not run afoul of agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). The issue is the "primary use". The Petitioner, by a preponderance of the evidence, presented evidence that the tractor is stored in the barn. The Petitioner, by a preponderance of the evidence, presented evidence that the some of the events are charity events in the barn. But, by a preponderance of the evidence, the barn is still a barn which is used primarily for agricultural purposes. By a preponderance of the evidence Petitioners needed to build a nice facility given the fact that getting high end purchasers who buy high end race horses to come to Dade City was somewhat of a challenge. That is why the Petitioners build the structure at issue. Petitioners are in the race horse business. Petitioners need to "wine and dine and house" these potential buyers who are business people. This is part of the race horse business and is therefore and agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). By a preponderance of the evidence, hosting events from time to time does not extinguish the "primary use" of the part of the parcel at issue. Additionally, a preponderance of the evidence shows that the Agrotourism statutes, Florida Statutes 570.85, 570.86, and 570.87, allows for the Petitioners to supplement the race horse and hay operations to use their barn for weddings, etc. Petitioners are using the facility for a "secondary stream of revenue activity" for their primary and bona fide operations as per Florida Statute 193.461 (3)(b)(1)(e). What was also persuasive for this Special Magistrate was the following: 570.86 Definitions.—As used in ss. 570.85-570.89, the term: (1) "Agritourism activity" means any agricultural related activity consistent with a bona fide farm, livestock operation, or ranch or in a working forest which allows members of the general public, for recreational, entertainment, or educational purposes, to view or enjoy activities, including farming, ranching, historical, cultural, civic, ceremonial, training and exhibition, or harvest -your -own activities and attractions. An agritourism activity does not include the construction of new or additional structures or facilities intended primarily to house, shelter, transport, or otherwise accommodate members of the general public. An activity is an agritourism activity regardless of whether the participant paid to participate in the activity. In the instant matter, a preponderance of the evidence satisfies the recommendation for granting the Petitioner's Petition in this matter. As a result, this Special Magistrate recommends the GRANT on the instant petition. ® Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. JOSEPH HAYNES DAVIS, ESQUIRE 12/19/18 Siqnature, special maqistrate Print name Date Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at ❑ AM ❑ PM. Address If the line above is blank, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision -35-