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two splits, both of which have been transferred to the applicant's property, the subject property is <br /> presently eligible for its original split and one of the two Mikkelson splits, and the remaining Mikkelson <br /> split can be used to create a lot beginning five years after approval of this application. <br /> At the time of the prior application, the Town expressed concern that it had not approved the allocation of <br /> the two splits to the subject property. Town approval is not required because this was an allocation under <br /> Town Comprehensive Plan Chapter 8, section 14.A. See attached, previously recorded "Allocation of <br /> Development Rights." Under Chapter 8, section 14.B.i, the Town "may consider transfers of splits <br /> between multiple owners on a case-by-case basis." However, under section 14.A.,there is no requirement <br /> or opportunity for Town consideration for transfers "between multiple original farm units currently under <br /> single ownership." At the time of the transfer, the Bette Hoesly Living Trust was the owner of both the <br /> subject property and what is now the Mikkelson property. The two available splits were retained by the <br /> owner and transferred to the subject property at the time of the sale to Mikkelsons, i.e., the splits were <br /> never part of the property owned by anyone other than Hoesly. The Town therefore had no role in the <br /> splits transfer, and no right to reject or deny the splits transfer. This is the only conclusion that is <br /> consistent with recognition of the splits by Dane County, which was instrumental in preparing the Town <br /> Comprehensive Plan. <br />