before this court any connection with the province or says on the subject property this case involves a p terra tech support decision for the two thousand and eight in two thousand and nine tax year the year when the assessment increase was issued by the county an increase that brought us taxes from a couple thousand dollars to over one hundred thousand that trial bill for cation and in two thousand and seven  course where there was a change in the parcel numbers and in that case the golf course owner did not fire for one of the parcel numbers he didn't even follow in the administrative ways because he didn't find out about it so he open space as opposed to say you didn't file your outbox you don't get your day or if you look at the history of the open space statute also at the legislative history this was a statute that was passed change the decision in the town for two thousand and nine with there be any reason to then give your client that day in court in two thousand and eight if it's going to be a similar circumstance the only reason would that the three years involved for two thousand eighty three prior years would be two thousand and five six and four for two thousand and nine it was six seven eight but if you again conceding that if you uphold the  have a very rigid or stringent definition i think if you look at some paragraph c which is what i think we most likely fall under it says promo conservation of soil and when they passed a structure there was a lot of debate this thing is over off almost any type of program could qualify and if you will get the  in the statute again and i say so as lots of different profitable powerful well let's talk about keep it open he didn't really intend to keep it open but by happenstance it ended up that the commercial sale f and he said it does hold the soil in place it prevents downstream water running and other things especially after the earlier attempt to transform the property into something that might be commercially  believe that when there is only the only evidence was from our witness our rights for somebody with over twenty years of experience barely has cross examined on any of these topics yes pete areas and you have to give of expertise in how you go about conserving the soil they're not really trained in that and yet they had an expert here who said that and hearing officer or peter upset he was incredible what was incredible why how how does it mean if this was strictly farm land council both council seemed to say that exclusivity is the key here but it's not whatever he did it didn't exclusively use it for open space i didn't cases that say farmland and if it's exclusively farm it can be an open space but would that make any sense because is open space it depends upon what type of crowd who are planting but the crowd here planted winter wheat i think it's consistent with open space i mean his testimony was part of the reason the planted it was to keep it  either and they have something on their growth is there any probation and in this case he couldn't sell it because something happened to it that could have sold that and still being able to step farmland exclusivity in your mind so it was too late for him to file for two thousand and eight and as far as the two thousand and six two thousand and nine well he's been placing winter wheat on the subject property in two thousand and six and this testimony in the property had been disturbed in two thousand  before the hearing that this was going to be the subject of this the expert testimony prior to the hearing the witness with this were exchanged and the with the expert testimony was going to be the benefits of the allowing the property were to remain evidence on the other hand i've never done an attorney who didn't want to ask a question so could there have been some questions about this issue as to the only power you know you said it was going to be fallow or are standing was that you're going to testify about assessment property had been classified as commercial or a non foreign land the only reason the assessment was a low number as a taxpayer characterizes it was because of the circuit court decision finding the property had received an exemption which this court subsequently reversed so the idea that there was no notice is contradicted by the record where the property record cards show that the property had been classified differently and there was only the lower assessment because of a court decision the owners then going to have to go back three years and pay the county the difference between the lower open spaces testament and a fair cash value assessment which is still on the books well if it makes sense because upon the sale he actually or the develop actually has the funds to do that and it can be done but here we have no subsequent say oh you could still or not you but the taxpayers would still get that develope developer money if this was open space and it was subsequently soul think the problem here is and that's where i'm a little confused the commercial development essentially occurred in two thousand  the taxpayer or p p to happen why couldn't the developer go back to the open space by trying to correct some of the issues to the property putting the can't he switches strategy to open space using farming to preserve the soil well finally he was he was going for farmland and we don't in farm land we're open space if you were the same as open space conserve the soil but it was a it's at the end of his testimony it's own most an afterthought at that point and the taxes were in light of the other testimony about the length of time for plant succession and the fact that you can't even start to have credible and you know in this at fact finder can except some not all obviously able witnesses testimony and then do so even if a witness is the only one to testify on a particular subject open space but why would anybody ask girls face if they can get farm land classifications they're going to run if he didn't have his preferential treatment at the time and so this was his this is afterthought secondary strategy to the future look at a plot of land what is the difference between fallible farmland and open space open space well there's a number of types of uses of open space in the statute relief even if you were granted open space status for that one year because once you change your views you recapture whatever the difference was between the fair cash value assessment and whatever the open space w back to the question of disturbing the land and looking at the x purse testimony on page thirty six of the record talks about several different types of secondary succession and he said one as i said before you don't have to in order to get this preferential assessment you don't have to be doing this to serve the public good as was just discussed if you sold the current one you have to keep it as open space three years before you can get the benefit and then once you do so over changes there's a three year old back so that's six years you have to keep it as open space at a minimum before you get any benefit so ye that that clubhouse has to pay some taxes i mean i think that golf courses have special mention yes still a big one to stick out right but farmland open space commercial i i i'm just trying to figure out if there is a probation if you started