Board of Equalization and Review - October 17, 2012
Date run: 10/23/2012 11:26:36 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
ROW
NO.
5
LEVEL
Docket Date:
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
10/17/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 1
BER
11-BER007293
38457
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178,800
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105,200 01
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105,200 DG/HJ
9:00 AM 2
BER
11-BER007775
41853
DOUBLE CROWN
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ADVANTAGE
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0
552,400
176,500 01
REDUCTION
299,700 01
REDUCTION
299,700 DG/HJ
PAGE 1 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 3
BER
11-BER007647
23261
LYONS, THOMAS
B (LIVING
TRUST)
09903738
N
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0001742379-20112011-0000-0
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0
98,500
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98,500 01
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85,300 HJ/DG
9:00 AM 4
BER
11-BER007646
23260
LYONS, THOMAS
B (LIVING
TRUST)
09903739
N
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0001742382-20112011-0000-0
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0
95,400
45,000 02 NO
CHANGE
95,400 01
REDUCTION
82,400 HJ/DG
PAGE 2 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 5
BER
11-BER007649
23262
LYONS, THOMAS
B (LIVING
TRUST)
09903744
N
REI
0001742394-20112011-0000-0
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0
94,700
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94,700 01
REDUCTION
81,800 HJ/DG
9:00 AM 6
BER
11-BER007648
23263
LYONS, THOMAS
B (LIVING
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09903812
N
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0001742430-20112011-0000-0
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89,000
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89,000 01
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76,200 HJ/DG
PAGE 3 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 7
BER
11-BER006933
13570
TPM
PROPERTIES ATTN: THOMAS
P MOORE III
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0001752071-20112011-0000-0
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82,800 HJ/DG
9:00 AM 8
BER
11-BER006931
13564
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
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PAGE 4 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 9
BER
11-BER006926
13571
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
09905504
N
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0001742791-20112011-0000-0
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9:00 AM 10
BER
11-BER006923
13575
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
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0
83,900
50,000 02 NO
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83,900 02 NO
CHANGE
83,900 HJ/DG
PAGE 5 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 11
BER
11-BER006925
13462
TPM
PROPERTIES
(LTD) - ATTN:
THOMAS P
MOORE III
10327141
N
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0001759844-20112011-0000-0
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99,000 02 NO
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9:00 AM 12
BER
11-BER006930
13466
TPM
PROPERTIES
LIMITED - ATTN:
THOMAS P
MOORE III
10327310
N
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0001759923-20112011-0000-0
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0
88,900
59,000 02 NO
CHANGE
88,900 02 NO
CHANGE
88,900 HJ/DG
PAGE 6 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 13
BER
11-BER006928
13464
TPM
PROPERTIES
LIMITED
PARTNER SHIP ATTN: THOMAS
P MOORE III
10327152
N
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0001759867-20112011-0000-0
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91,300
59,000 02 NO
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91,300 02 NO
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91,300 HJ/DG
9:00 AM 14
BER
11-BER006927
13576
TPM
PROPERTIES
LIMITED
PARTNERSHIP ATTN: THOMAS
P MOORE III
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N
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0001742820-20112011-0000-0
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PAGE 7 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
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DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
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DECISION
VALUE ($)
MOTION
9:00 AM 15
BER
11-BER006932
13457
TPM
PROPERTIES
LIMITED
PARTNERSHIP ATTN: THOMAS
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10327122
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9:00 AM 16
BER
11-BER006924
13577
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53,600
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53,600 HJ/DG
PAGE 8 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
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APPR
VALUE ($)
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($)
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STAFF REC
VALUE ($)
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DECISION
VALUE ($)
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9:00 AM 17
BER
11-BER006929
13567
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09911326
N
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9:00 AM 18
BER
11-BER006921
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61,500 HJ/DG
PAGE 9 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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PENALTY
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($)
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VALUE ($)
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9:00 AM 19
BER
11-BER006922
13569
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BER
11-BER006934
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PAGE 10 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER007654
APPEAL
ID
35438
OWNER/
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BELK INC / DON
BARNHILL
ASSOCIATES ATTN: JIM
JORDAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
02509133
N
REI
ABS NUMBER
0001500021-20112011-0000-0
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VALUE ($)
DECISION
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VALUE ($)
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PAGE 11 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 23
BER
11-BER007434
35785
BENCHMARK
LAND LLC ATTN: DONALD
SHEW
01101103
N
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278,000 02 NO
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VALUE ($)
DECISION
281,000 02 NO
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44,400 01
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DECISION
VALUE ($)
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281,000 HJ/DG
44,400 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER007751
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35314
CAMBRIDGEDAVIS LAKE LLC
- ATTN: GEORGE
L. MALOOMIAN
04322108
N
REI
ABS NUMBER
0001617359-20112011-0000-0
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PAGE 13 of 57
APPRAISER
HUDSON,
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PENALTY
AMOUNT
($)
0
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DECISION
APPR
VALUE ($)
10,836,300
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($)
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9,250,500 03 INCREASE
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VALUE ($)
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11,359,400 01
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VALUE ($)
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9,655,500 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER007712
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40542
CROWCHILDRESSKLEIN #8 - ATTN:
RICHARD HELMS
04322104
N
REI
ABS NUMBER
0001617350-20112011-0000-0
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PAGE 14 of 57
APPRAISER
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10,020,000
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8,325,000 01
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9,437,800 01
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VALUE ($)
MOTION
9,437,800 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER002329
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41501
ISLANDIA
CHARLOTTE,
LLC / STALLINGS
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03725297
N
REI
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0001600168-20112011-0000-0
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0
5,088,600
4,400,000 01
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4,420,400 01
REDUCTION
4,420,400 DG/HJ
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
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&RXQW\UHFRPPHQGVD
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EDVHGRQWKHVH
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0
256,100
204,906 01
REDUCTION
234,300 01
REDUCTION
234,300 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LV)/(;
VSDFHRIVTIW
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LQYDOXHWR
9:00 AM 28
BER
11-BER007415
35827
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541239
N
REI
0001447721-20112011-0000-0
01 Above
Market
PAGE 15 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 29
BER
11-BER007424
35811
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541242
N
REI
0001447724-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
VDOHFRPS0DUVKDOODQG
6ZLIW$XWR'HDOHUSULFLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
FRPPHUFLDOO\]RQHG
DFUHWUDFWWKDWVHUYHVDV
LQYHQWRU\SDUNLQJVXSSRUW
IRU0RGHUQ1LVVDQLQ
&RUQHOLXV7KHODQGSULFH
ZDVDGMXVWHGIURPWR
$SSUR[LPDWHO\
VTIWRIDVSKDOW
SDYLQJZDVGLVFRYHUHG
DQGDGGHGWRWKH
3URSHUW\5HFRUG&DUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
314,800
250,905 01
REDUCTION
294,900 01
REDUCTION
294,900 DG/HJ
9:00 AM 30
BER
11-BER007418
35815
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541243
N
REI
0001447725-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
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$SSHOODQWKDVVXSSOLHG
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6ZLIW$XWR'HDOHUSULFLQJ
6DOHV5DWLR
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&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
FRPPHUFLDOO\]RQHG
DFUHWUDFWWKDWVHUYHV
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1LVVDQLQ&RUQHOLXV7KH
ODQGSULFHZDVDGMXVWHG
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WKH3URSHUW\5HFRUG
&DUG&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
320,400
257,875 01
REDUCTION
293,500 01
REDUCTION
293,500 DG/HJ
PAGE 16 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
9:00 AM 31
BER
11-BER007420
35825
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541244
N
REI
0001447726-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
VDOHFRPS0DUVKDOODQG
6ZLIW$XWR'HDOHUSULFLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
FRPPHUFLDOO\]RQHG
DFUHWUDFWWKDW
VHUYHVDVLQYHQWRU\
SDUNLQJVXSSRUWIRU
0RGHUQ1LVVDQLQ
&RUQHOLXV7KHODQGSULFH
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$SSUR[LPDWHO\
VTIWRIDVSKDOW
SDYLQJZDVGLVFRYHUHG
DQGDGGHGWRWKH
3URSHUW\5HFRUG&DUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
437,500
348,480 01
REDUCTION
371,500 01
REDUCTION
9:00 AM 32
BER
11-BER007404
35813
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541245
N
REI
0001447727-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
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6ZLIW$XWR'HDOHUSULFLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVWKH
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6HUYLFH%OGJIRU0RGHUQ
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7KHEOGJZDVPRYHG
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*RRG4XDOLW\DQGZDV
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SULFHZDVDGMXVWHGIURP
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VTIWRIDVSKDOW
SDYLQJZDVGLVFRYHUHG
DQGDGGHGWRWKH
3URSHUW\5HFRUG&DUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXHRI
0
723,200
257,875 03 INCREASE
1,590,700 03 INCREASE
IN VALUE
PAGE 17 of 57
DECISION
VALUE ($)
MOTION
371,500 DG/HJ
1,590,700 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 33
BER
11-BER007410
35821
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541246
N
REI
0001447728-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
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6ZLIW$XWR'HDOHUSULFLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
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DFUHWUDFWWKDWVHUYHVDV
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IRU0RGHUQ1LVVDQLQ
&RUQHOLXV7KHODQGSULFH
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SDYLQJZDVGLVFRYHUHG
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3URSHUW\5HFRUG&DUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
233,500
188,179 01
REDUCTION
215,300 01
REDUCTION
215,300 DG/HJ
9:00 AM 34
BER
11-BER007407
35817
MNLN LLC /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00541247
N
REI
0001447729-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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&RUQHOLXV7KHODQGSULFH
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$SSUR[LPDWHO\
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SDYLQJZDVGLVFRYHUHG
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3URSHUW\5HFRUG&DUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
237,600
191,664 01
REDUCTION
212,900 01
REDUCTION
212,900 DG/HJ
PAGE 18 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 35
BER
11-BER007207
34879
OAKHURST 111
LLC
01710502
N
REI
0001481578-20112011-0000-0
01 Above
Market
$33(//$17,6,1
HUDSON,
$*5((0(17:,7+
SCOTT
7+(9$/8(
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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VXEMHFWSURSHUW\LVD
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#VTIWZLWKWKH
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WKHOLVWLQJWRUHIOHFWUDZ
YDFDQWODQG#
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
376,000
250,000 01
REDUCTION
240,500 01
REDUCTION
240,500 HJ/DG
9:00 AM 36
BER
11-BER007829
42267
SMILEVISION
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
00917185
N
REI
0001458330-20112011-0000-0
01 Above
Market
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6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSHOODQWVXEPLWWHGD
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0
2,236,800
1,769,781 01
REDUCTION
1,605,000 01
REDUCTION
1,605,000 HJ/DG
6DOHV5DWLR
&2'
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PAGE 19 of 57
HUDSON,
SCOTT
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER011540
APPEAL
ID
41297
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
TARGET
CORPORATION
00504218
N
REI
ABS NUMBER
0001436272-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
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5G,QLWLDOO\YDOXHGE\WKH
&RVW$SSURDFK&RXQW\
KDVYDOXHGSDUFHOEDVHG
RQWKH,QFRPH$SSURDFK
WRYDOXHDWQQQIURP
IRUWKHSURSHUW\W\SH
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7KHFRXQW\KDVDWWDFKHG
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6WRUHRQWKH&ORYHUOHDI
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UHFRPPHQGVDQ
LQFUHDVHLQYDOXHWR
EDVHGRQ
WKHDERYHDGMXVWPHQWV
PAGE 20 of 57
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
10,231,600
APPELLANT
OPINION VALUE
($)
STAFF REC
8,500,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
13,197,300 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
13,197,300 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER003259
APPEAL
ID
40866
OWNER/
APPELLANT
WATERS/ABR
STORAGE LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
03725303
N
REI
ABS NUMBER
0001600172-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17,6,1
$*5((0(17:,7+
7+(9$/8(
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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7KH$SSHOODQWVXEPLWWHG
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$SSHOODQWDVZHOO$FDS
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UHGXFWLRQLQYDOXHWR
PAGE 21 of 57
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,887,300
APPELLANT
OPINION VALUE
($)
STAFF REC
2,210,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,528,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,528,700 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
9:00 AM 39
BER
11-BER011440
35365
BELK B V JR /
MARVIN F. POER
& CO - ATTN:
LEE WHARTON
14904348
N
REI
0001856290-20112011-0000-0
01 Above
Market
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6DOH'DWH1$3ULFH
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0
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REDUCTION
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Board of Equalization and Review - October 17, 2012
9:00 AM 39
BER
11-BER011440
35365
BELK B V JR /
MARVIN F. POER
& CO - ATTN:
LEE WHARTON
14904348
N
REI
0001856290-20112011-0000-0
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243,400 01
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243,400 DG/HJ
65 ,1&5($6(
9:00 AM 40
BER
11-BER011316
7704
BURNS, WILLIAM
S & BURNS,
ANGELA D
21720173
N
REI
0002006237-20112011-0000-0
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PAGE 23 of 57
190,000 01
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Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER011515
APPEAL
ID
35213
OWNER/
APPELLANT
C'SIDE LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22119116
N
REI
ABS NUMBER
0002016283-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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PAGE 24 of 57
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
9,011,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,622,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
5,622,600 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER011328
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
30676
DAVANT FAMILY
LLC - ATTN:
JOHN D
CREHORE
21718163
N
REI
ABS NUMBER
0002005960-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7$;3$<(5$*5(('
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5('8&7,21LV
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65 5('8&7,21
PAGE 25 of 57
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
327,200
APPELLANT
OPINION VALUE
($)
STAFF REC
225,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
223,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
223,000 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER011372
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8974
HILL, PATRICIA A
22338133
N
REI
ABS NUMBER
0002032333-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 26 of 57
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
222,100
APPELLANT
OPINION VALUE
($)
STAFF REC
195,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
222,100 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
222,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER011403
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15446
HOFFMAN, JOHN
P / DEBORAH
MOSS
22136145
N
REI
ABS NUMBER
0002019601-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
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6DOH'DWH3ULFH
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732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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65 5('8&7,21
PAGE 27 of 57
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
158,600
APPELLANT
OPINION VALUE
($)
STAFF REC
130,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
141,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
141,900 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER011511
APPEAL
ID
13292
OWNER/
APPELLANT
MYERS, SYLVIA
E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22319417
N
REI
ABS NUMBER
0002028455-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
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:,7+7+(5(9,6('
ROGER
9$/8(
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65 5('8&7,21
PAGE 28 of 57
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
324,500
APPELLANT
OPINION VALUE
($)
STAFF REC
300,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
311,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
311,300 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER011386
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14340
QUINN, MICHAEL
PAUL
22139328
N
REI
ABS NUMBER
0002020155-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+5(9,6('9$/8( ROGER
)RUHFORVXUH1$
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65 5('8&7,21
PAGE 29 of 57
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
70,800
APPELLANT
OPINION VALUE
($)
STAFF REC
30,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
43,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
43,600 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER011378
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20192
REAL
PROPERTY
HOLDINGPALISADES NC /
S. LEWIS HILL &
ASSOCIATES ATTN: S. LEWIS
HILL
21719226
N
REI
ABS NUMBER
0002621418-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH0XOWL3DUFHO WEBB,
6DOH
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PAGE 30 of 57
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
80,000
APPELLANT
OPINION VALUE
($)
STAFF REC
44,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
80,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
80,000 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER011341
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13261
SHUMATE,
WILLIAM ALEX &
SHUMATE,
BARBARA B
22310402
N
REI
ABS NUMBER
0002025907-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
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1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHVD
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WKHLQFUHDVHRUGHFUHDVH
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65 1R&KDQJH
PAGE 31 of 57
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
860,300
APPELLANT
OPINION VALUE
($)
STAFF REC
700,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
860,300 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
860,300 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER011538
APPEAL
ID
42832
OWNER/
APPELLANT
SPENCER,
JERRY A
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20502526
N
REI
ABS NUMBER
0001968401-20112011-0000-0
REASON
STAFF NOTES
7+,6,6$1817,0(/<
$33($/7+$77+(
%(5$*5(('WRKHDU
IRU7<
)RUHFORVXUH1$
6DOH'DWH
3ULFH
732SLQLRQRI9DOXH
'DWDQRWDYDLODEOH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
'DWDQRWDYDLODEOH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KLVLV
DQ817,0(/<DSSHDO
WKDWWKH%(5$*5(('WR
KHDUIRU7<
$SSHOODQWGRFVZHUHQRW
DYDLODEOHIRUVWDIIUHYLHZ
+RZHYHUVXEMHFWZDV
SXUFKDVHGLQIRU
7KHVXEMHFWLV
ORFDWHGLQWKH7UDGLWLRQV
6'LQ3LQHYLOOH0/6
VKRZVVDOHVLQWKHDUHD
IURPWKUX
UDQJLQJLQSULFH
IURPNWRN
3OHDVHVHH0/6RQHOLQH
SULQWRXWLQWKHSDFNDJH
$OVRUHIHUHQFH4XDOLILHG
6DOHV5HSRUW$VVKRZQ
RQWKH465WKHVXEMHFW
LVDQH[WUHPHYDOXHRQ
WKHORZVLGHIRUWKH
VXEMHFWORFDWLRQ
&RUUHFWLRQIURPWR
IXOOEDWKVFDXVHVD
UHGXFWLRQLQWKHYDOXH
65 5('8&7,21
PAGE 32 of 57
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
176,900
APPELLANT
OPINION VALUE
($)
STAFF REC
160,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
174,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
167,500 JB/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER011320
APPEAL
ID
1387
OWNER/
APPELLANT
TUCKER, EARL
DANIEL III &
JANSONTUCKER, ILZE E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22352455
N
REI
ABS NUMBER
0002036501-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDOZDVQRW
SURYLGHG
73CV&DVHDQG,VVXHV
73SURYLGHGQRGDWD73
LQGLFDWHGWKDWD
DSSUDLVDOZDVPDGHDW
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
208,500
0
27,874,500
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
201,000 02 NO
CHANGE
208,500 02 NO
CHANGE
19,400,000 01
REDUCTION
22,689,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
208,500 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
$SSHOODQWGLGQRWSURYLGH
WKHDSSUDLVDOZLWKWKH
DSSHDO7KHDSSUDLVDO
ZDVQRWDYDLODEOHIRU
UHYLHZ+RZHYHUDQ
DSSUDLVDORINWHQGV
WREHVXSSRUWLYHRIWKH
7D[9DOXHRI
7D[9DOXHLVVXSSRUWHG
E\4656HH6DOHV
DQG
65 1R&KDQJH
9:00 AM 51
BER
11-BER011502
34805
WHITEHALL
CORPORATE
CENTER #4 LLC
20102111
N
REI
0001957484-20112011-0000-0
01 Above
Market
7$;5(3$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWLQGLFDWHV
VXEMHFWLVSDUWLDOO\
XQILQLVKHGDQGYDFDQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH
$GMXVWPHQWVPDGHWR
VXEMHFWWRFRQVLGHU
XQILQLVKHGDQGYDFDQW
VSDFH5HGXFWLRQLV
LQGLFDWHG
65 5('8&7,21
PAGE 33 of 57
WEBB,
ROGER
22,689,000 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER011505
APPEAL
ID
34590
OWNER/
APPELLANT
WHITEHALL
CORPORATE
CENTER #5 LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20104302
N
REI
ABS NUMBER
0001957744-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7$;5(3$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWLQGLFDWHV
VXEMHFWLVSDUWLDOO\
XQILQLVKHGDQGYDFDQW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
15,885,600
9,000,000 01
REDUCTION
12,009,600 01
REDUCTION
12,009,600 DG/HJ
WEBB,
ROGER
0
15,526,800
9,000,000 01
REDUCTION
12,652,200 01
REDUCTION
12,652,200 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH
$GMXVWPHQWVPDGHWR
VXEMHFWWRFRQVLGHU
XQILQLVKHGDQGYDFDQW
VSDFH5HGXFWLRQLV
LQGLFDWHG
65 5('8&7,21
9:00 AM 53
BER
11-BER011501
34591
WHITEHALL
CORPORATE
CENTER #6 LLC
20104304
N
REI
0001957747-20112011-0000-0
01 Above
Market
7$;5(3$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWLQGLFDWHV
VXEMHFWLVSDUWLDOO\
XQILQLVKHGDQGYDFDQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH
$GMXVWPHQWVPDGHWR
VXEMHFWWRFRQVLGHU
XQILQLVKHGDQGYDFDQW
VSDFH5HGXFWLRQLV
LQGLFDWHG
65 5('8&7,21
PAGE 34 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER006785
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8188
BAILES, MELVIN
& MCCALL,
DORIS
13533172
N
REI
ABS NUMBER
0001836447-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(&+$1*((<%
72*5$'(72
7+(&203
,1)250$7,21
3529,'('%<73+$6
*22'6$/($1'
7+$7$5(127
48$/,),('6$/(6
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 35 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
120,800
APPELLANT
OPINION VALUE
($)
STAFF REC
100,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
116,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
110,800 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER007416
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21377
BLACK PECAN
PROPERTIES L P
- ATTN: JAMES H
BLACK, JR
13710330
N
REI
ABS NUMBER
0001840844-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\CV&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(176
,1&/8'(52$')5
$&&(66
$1'27+(5
6:,0%8))(5
72327+(73','
1273529,'('&203
,1)250$7,2172
6833257$&+$1*(
,17+(9$/8(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 36 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
62,600
APPELLANT
OPINION VALUE
($)
STAFF REC
41,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
62,600 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
62,600 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 56
LEVEL
BER
CASE
NUMBER
11-BER007745
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18117
BRACK, KEITH &
BRACK, NANCY
13709708
N
REI
ABS NUMBER
0001840695-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257+$621/<
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$7+(
$'-8670(176
,1&/8'($''('7232
7+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 37 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
28,000
APPELLANT
OPINION VALUE
($)
STAFF REC
16,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
25,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
16,800 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER007120
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
43
CONTE, SILVIO &
CONTE,
INNEABELLE
13725357
N
REI
ABS NUMBER
0001842475-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17$77+(
,1)250$//(9(/
,1&/8'(6:,0
%8))(57+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 38 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
281,000
APPELLANT
OPINION VALUE
($)
STAFF REC
255,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
281,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
278,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER007650
APPEAL
ID
16814
OWNER/
APPELLANT
EUDY, EVAN
WALTERS &
EUDY, NELL /
EVAN S EUDY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13711211
N
REI
ABS NUMBER
0001840951-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(176
,1&/8'(&+$1*(7+(
(<%72)25
&21',7,21,668(6
7+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 39 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
138,800
APPELLANT
OPINION VALUE
($)
STAFF REC
113,816 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
126,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
126,200 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER007122
APPEAL
ID
42576
OWNER/
APPELLANT
HELMS,
MARLENE P
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10907302
N
REI
ABS NUMBER
0001775038-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(&+$1*((<%
727+(73
3529,'('12&203
,1)250$7,217+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 40 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
117,000
APPELLANT
OPINION VALUE
($)
STAFF REC
105,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
105,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
105,400 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 60
LEVEL
BER
CASE
NUMBER
11-BER006500
APPEAL
ID
3197
OWNER/
APPELLANT
HILL, L E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13714113
N
REI
ABS NUMBER
0001841099-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(176
,1&/8'(27+(5
WRSRVZLP
EXIIHU$&&(66
$1'5$,/52$'5,*+7
2):$<7+(
733529,'('12
&203,1)250$7,21
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 41 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
241,700
APPELLANT
OPINION VALUE
($)
STAFF REC
100,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
211,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
151,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 61
LEVEL
BER
CASE
NUMBER
11-BER006668
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8187
HOUGH, ALFRED
& HOUGH, ANNA
13526159
N
REI
ABS NUMBER
0001835111-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(&+$1*((<%
727+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 42 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
185,800
APPELLANT
OPINION VALUE
($)
STAFF REC
105,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
168,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
168,800 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 62
LEVEL
BER
CASE
NUMBER
11-BER007687
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
7495
IINITSKIY, OLEG
& IINITSKAYA,
NADEZHDA
13910117
N
REI
ABS NUMBER
0001844767-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(7232
6+$3($1'(<%
72)25
&21',7,21,668(6
7+(733529,'('12
3522)2)/$1'','
1273(5.256,7(
9$/8(7+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 43 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
342,800
APPELLANT
OPINION VALUE
($)
STAFF REC
200,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
293,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
293,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER006856
APPEAL
ID
7997
OWNER/
APPELLANT
JOHNSON,
TERRY A
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10901261
N
REI
ABS NUMBER
0001773765-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WESTON, AL
0
107,100
WESTON, AL
0
236,100
APPELLANT
OPINION VALUE
($)
STAFF REC
90,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
107,100 01
REDUCTION
94,800 HJ/DG
226,800 01
REDUCTION
226,800 HJ/DG
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
9:00 AM 64
BER
11-BER004742
3831
MACK, GRIFFIN
& MACK,
EVELYN
13524202
N
REI
0001834788-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'($''('
3$7,2$1'&+$1*('
7+((<%727+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 44 of 57
200,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER007425
APPEAL
ID
21521
OWNER/
APPELLANT
MEADOR,
DANIEL &
MEADOR,
VICTORIA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13720111
N
REI
ABS NUMBER
0001841674-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(&+$1*,1*
7+((<%72)25
&21',7,21,668(6
7+(&203
,1)250$7,21
3529,'('%<73,6
48$/,),('6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 45 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
131,900
APPELLANT
OPINION VALUE
($)
STAFF REC
123,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
125,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
125,900 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER007243
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18126
METROLINA
HOMES INC ATTN: DUSTIN T.
HOWIE
13725455
N
REI
ABS NUMBER
0001842523-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(6+$3(
$1'6,=(7+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 46 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
58,000
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
52,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
37,700 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER006982
APPEAL
ID
37531
OWNER/
APPELLANT
MIMS, BETTY
ZIEGLER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13111507
N
REI
ABS NUMBER
0001825968-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(6:,0
%8))(5$1'
75$))7+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 47 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
119,900
APPELLANT
OPINION VALUE
($)
STAFF REC
100,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
112,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
112,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER007274
APPEAL
ID
16841
OWNER/
APPELLANT
MOORE,
DARRYL &
MOORE, NINA
BARBER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13725531
N
REI
ABS NUMBER
0001842581-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(648$5()7
&255(&7,21$1'
72327+(
&203,1)250$7,21
3529,'('%<73,6
*22'$1'$5(127
48$/,),('6$/(6
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 48 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
322,900
APPELLANT
OPINION VALUE
($)
STAFF REC
312,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
319,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
308,100 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER008873
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22769
NORWOOD,
JAMES MICHAEL
12709413
N
REI
ABS NUMBER
0001820624-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'($''('
'(&.&+$1*('7+(
*5$'(72$1'7+(
(<%727+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 49 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
239,100
APPELLANT
OPINION VALUE
($)
STAFF REC
173,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
228,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
228,600 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 70
LEVEL
BER
CASE
NUMBER
11-BER006835
APPEAL
ID
17044
OWNER/
APPELLANT
PFALZGRAF,
TODD M
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10905222
N
REI
ABS NUMBER
0001774679-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17$77+(
,1)250$//(9(/
,1&/8'((<%72
7+(&203
,1)250$7,21
3529,'('$5(127
48$/,),('6$/(6
7+(&855(179$/8(
,6/2:(57+$17+(
9$/8(:+,&+
5()/(&76$'2:1
7851,17+(
(&2120<7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 50 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
97,000
APPELLANT
OPINION VALUE
($)
STAFF REC
67,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
97,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
97,000 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER007155
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16836
RAYLE, ROBERT
STEPHEN &
DONNA MARIE
13722179
N
REI
ABS NUMBER
0001842036-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WESTON, AL
0
153,100
148,000 02 NO
CHANGE
153,100 02 NO
CHANGE
153,100 HJ/DG
WESTON, AL
0
338,300
300,000 02 NO
CHANGE
338,300 01
REDUCTION
303,400 HJ/DG
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('68332576
7+(&2817<
69$/8(
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
9:00 AM 72
BER
11-BER006903
1240
REED,
CHRISTOPHER &
REED, GWENITH
12904114
N
REI
0001822793-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 51 of 57
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 73
LEVEL
BER
CASE
NUMBER
11-BER011431
APPEAL
ID
22413
OWNER/
APPELLANT
ROSS, RALPH S
& ROSS,
KATRINA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13901307
N
REI
ABS NUMBER
0001843920-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
%(/2:0$5.(7
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
WESTON, AL
0
82,800
125,000 02 NO
CHANGE
WESTON, AL
0
296,300
265,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
82,800 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
90,300 HJ/DG
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
9:00 AM 74
BER
11-BER006985
16840
SIELAFF, DALE L
& SIELAFF,
JUDITH
13725502
N
REI
0001842543-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
620(:(5()25&('
6$/(6256$/(6
$1''2(6127
6833257$&+$1*(
,17+(9$/8(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 52 of 57
296,300 01
REDUCTION
271,800 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 75
LEVEL
BER
CASE
NUMBER
11-BER006876
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8118
SISKO,
LAWRENCE J JR
& SISKO,
DEBORAH
13104105
N
REI
ABS NUMBER
0001824869-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17$77+(
,1)250$//(9(/
,1&/8'(64)7$1'
/,67,1*&255(&7,21
7+(733529,'('12
&203,1)250$7,21
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9$/8(
PAGE 53 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
134,000
APPELLANT
OPINION VALUE
($)
STAFF REC
80,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
134,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
105,900 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER006939
APPEAL
ID
8280
OWNER/
APPELLANT
TOFANO,
VALERIE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12908319
N
REI
ABS NUMBER
0001823825-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(*5$'(72
7+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('6$/(6
6$/(67+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 54 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
294,200
APPELLANT
OPINION VALUE
($)
STAFF REC
179,320 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
269,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
269,200 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 77
LEVEL
BER
CASE
NUMBER
11-BER007222
APPEAL
ID
16820
OWNER/
APPELLANT
YAROSHEVICH,
ALLA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13725279
N
REI
ABS NUMBER
0001842368-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
$'-8670(17
,1&/8'(6721(
%('5072
%$7+50727+(
&203,1)250$7,21
3529,'('%<73$5(
12748$/,),('6$/(6
6$/(67+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
PAGE 55 of 57
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
327,100
APPELLANT
OPINION VALUE
($)
STAFF REC
260,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
321,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
310,100 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 78
LEVEL
BER
CASE
NUMBER
11-BER006869
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8691
YATES, DAVID &
YATES, JOYCE
12908320
N
REI
ABS NUMBER
0001823826-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WESTON, AL
0
319,100
260,000 01
REDUCTION
299,000 01
REDUCTION
268,600 DG/HJ
550,000 02 NO
CHANGE
875,000 02 NO
CHANGE
875,000 HJ/DG
6DOHV5DWLR1$
&2'1$
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257+$612
6$/(6)257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('
27+(51%+')25
6833257,9(6$/(6
7+($'-8670(17
,1&/8'(6+$3(
7+(&203
,1)250$7,21
3529,'('%<73$5(
12748$/,),('6$/(6
',))7$;1+%'7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%</$1'
*5$'((<%:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9$/8(
9:00 AM 79
BER
11-BER011509
9206
DAVIS, S F
00108603
9:00 AM 80
BER
11-BER000910
41198
OSPREY TRYON 07301603B
PARTNERS LLC /
HOSPITALITY
ASSET
ADVISORS ATTN: TIM
MISCOVICH
N
REI
0001404148-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
2IIHUVIHHDSSUDLVDO
SHUIRUPHGE\%URZQ
3HWKHO
6DOHV5DWLR
&2'
&RXQW\CV
&DVH68%-(&7LVD
YDFDQWZDWHUIURQWSDUFHO
ZLWKDQH[FHOOHQWYLHZ
)HH$SSUDLVDOCV&RPS
LVDVDOH&RPSV
DQGDUHLQ
,5('(//&RXQW\
6XEMHFWLVYDOXHG
HTXLWDEOHZLWKWKHRWKHU
SDUFHOVXSWKHVKRUHOLQH
65 1&
WORTHEN,
RUSS
0
875,000
Y
REI
0001693837-20112011-0000-0
01 Above
Market
WITHDRAWN PER TP.
HENDERSON,
PHIL
0
4,116,000
PAGE 56 of 57
4,000,000 WITHDRAWAL
4,116,000 Withdrawn
0
DECISION
COMMENTS
Board of Equalization and Review - October 17, 2012
TIME
ROW
NO.
9:00 AM 81
LEVEL
BER
CASE
NUMBER
11-BER002339
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36374
ISLANDIA
CHARLOTTE,
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
03725812
Y
REI
ABS NUMBER
0001600271-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWVHQWD5HQW
5ROODVVXSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
4,210,600
4,000,000 WITHDRAWAL
5,616,800 Withdrawn
0
HUDSON,
SCOTT
0
455,900
260,000 WITHDRAWAL
455,900 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LV)/(;
VSDFHRIVTIW
ORFDWHGLQ1RUWKZRRGV
%XVLQHVV3DUNLQ
&KDUORWWH7KH
LPSURYHPHQWKDVEHHQ
JUDGHGDV*22'7KH
&RVWDSSURDFKZDVXVHG
LQLWLDOO\7KH,QFRPH
DSSURDFKKDVEHHQXVHG
WRDUULYHDWDYDOXHEDVHG
RQ0DUNHW9DFDQF\
([SHQVHVDQG
5HQWIRU)/(;
VSDFH&XUUHQWOLVWLQJV
VKRZOHDVHVRI
7KHOHDVHLV7ULSOH
1HWDQGDFDSUDWHRI
KDVEHHQXVHGWR
UHIOHFWH[SLULQJOHDVHV
7KHVSDFHLVGRPLQDWHG
E\RIILFHVSDFHDW$
OHDVHRFFXUUHGLQ
IRUIRUVTIW
7KHFRXQW\UHFRPPHQGV
DQLQFUHDVHLQYDOXHWR
9:00 AM 82
BER
11-BER007191
39768
NHC
PARTNERSHIP 8
LP
REFLECTIONS /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
01712156
Y
REI
0001481865-20112011-0000-0
01 Above
Market
Notes:
Tuesday, October 23, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 57 of 57
BER CHAIRMAN
DECISION
COMMENTS