Gary G. and Linda J. Hart - Page 4


                                        - 4 -                                          

               Petitioners acquired a new tobacco barn in 1994 (the Tobacco            
          Barn).  The Tobacco Barn is an enclosed structure consisting of              
          wooden walls, a high A-type ceiling, and a dirt floor.  It is 36             
          feet wide and 96 feet long.  It has 3 doors on each of two                   
          opposite sides large enough to admit large pieces of machinery or            
          farming equipment.  The Tobacco Barn is constructed with 42                  
          support beams, four across and thirteen deep, set on concrete                
          piers.  There are drop rails running north to south and east to              
          west at a 90-degree angle to the support beams.  The drop rails              
          are set at three different heights and are used to hang the                  
          tobacco sticks.  The Tobacco Barn is not foundationally strong               
          and could not, for example, house cattle.  However, the Tobacco              
          Barn could be structurally strengthened with relative ease.                  
               The Tobacco Barn was constructed to provide for ventilation             
          through the roof, side walls and side doors.  On each of the two             
          opposite sides of the barn, there are approximately seven                    
          ventilator doors (about 2 feet wide) used to control air flow.               
          There are also cracks between the boards on the sides of the                 
          barn.  Due to the cracks in the walls, large quantities of grain             
          cannot be stored in the Tobacco Barn.                                        
               The Tobacco Barn is equipped with minimal electrical wiring             
          and lighting fixtures.  It is not insulated, nor does it have                
          heating or plumbing.                                                         









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Last modified: May 25, 2011