Board of Equalization and Review - August 23, 2011 Date run: 4/25/2012 9:46:44 AM NCPTS V4 TR-121 Appeal Docket Report Report Parameters: Calendar Pk: TIME 9:00 AM 1 ROW NO. 5 LEVEL BER Docket Date: CASE NUMBER 11-BER002383 APPEAL ID 26491 OWNER/ APPELLANT BLACK, ELLIS RAY JR 8/23/2011 PARCEL ID/ VIN CONSE NT ABS TYPE 09507920 N REI ABS NUMBER 0001731198-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG ,VVXHV'HIHUUHG 0DLQWHQDQFH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) JACKSON, CECIL 0 249,800 )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG ,VVXHV6WRUPGUDLQFURVV \DUG 0 313,600 0 499,500 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 237,200 01 REDUCTION 224,600 DG/KH 0 02 NO CHANGE 313,600 ACCEPT STAFF REC 313,600 DB/DG 400,000 02 NO CHANGE 499,500 ACCEPT STAFF REC 499,500 KH/DB DECISION COMMENTS (+/-)ADJUST EYB TO 1975. 6DOHV5DWLR &2' &RXQW\ V&DVH65 IRU(<%DQG GHIHUUHG0DLQWHQDQFH 9:00 AM 2 BER 11-BER001815 27859 CRONIN, LUCIANNE 09507937 N REI 0001731226-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\ V &DVH$VVHVVPHQW HTXLWDEOHZLWKSURSHUWLHV LQGHYHORSPHQW65 1& 9:00 AM 3 BER 11-BER002810 24816 GREENE, ADAM JOEL 09506533 N REI 0001730647-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG ,VVXHV(TXLW\ 6DOHV5DWLR &2' &RXQW\ V&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW65 1& PAGE 1 of 7 Adjustment to parcel 095-065-08 (next to subject). Grade should be corrected to reflect 41 changing the value to $519,000. (1804 Tippah Av) DB/KH. Board of Equalization and Review - August 23, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9:00 AM 4 BER 11-BER000572 30088 HENDERSON, JOHN DANIEL III 08314209 N REI 0001716212-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH DSSUDLVDOVXSSOLHGE\ DSSHOODQWLVRI IRUHFORVXUHV&KDQJHG (<%WRDQGDGGHG $&WRVXEMHFW 65 JACKSON, CECIL 0 108,300 53,000 01 REDUCTION 9:00 AM 5 BER 11-BER002482 23774 KERR THOMAS F CO INC / PARKER POE ADAMS & BERSTEIN ATTN: SIMPSON Z. FANT 08313702 N REI 0001716106-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV UHQWDOLQIRUPDWLRQ 0 104,300 34,320 01 REDUCTION STAFF REC VALUE ($) DECISION 106,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION DECISION COMMENTS 106,300 KH/DB 91,200 01 REDUCTION 86,800 DG/KH EYB ADJUSTED TO 1975. 6DOHV5DWLR &2' &RXQW\ V&DVH(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFH$VVHVVPHQW HTXLWDEOHZLWKSURSHUWLHV LQGHYHORSPHQW 65 9:00 AM 6 BER 11-BER002369 1771 SELF, OLIVER T 09506709 N REI 0001730721-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV (TXLW\ 6DOHV5DWLR &2' &RXQW\ V&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW65 1& 0 531,500 453,900 02 NO CHANGE 531,500 01 REDUCTION 524,300 KH/DG Change of grade to the bathroom and 1/2 bath from "Good" to "Avg" changing the value to $524,300. 9:00 AM 7 BER 11-BER001907 24825 TALLEY, MARK W 09506719 N REI 0001730736-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV (TXLW\ 6DOHV5DWLR &2' &RXQW\ V&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW65 1& 0 242,200 165,000 02 NO CHANGE 242,200 01 REDUCTION 232,200 DB/KH Adj.EYB to 1980 changing value to $232,200. PAGE 2 of 7 Board of Equalization and Review - August 23, 2011 TIME ROW NO. 9:00 AM 8 LEVEL BER CASE NUMBER 11-BER002637 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24717 TURNER, SUSAN N 09506632 N REI ABS NUMBER 0001730703-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R JACKSON, 6DOH'DWH CECIL 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHV DQG PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 491,700 0 96,900 APPELLANT OPINION VALUE ($) STAFF REC 420,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 474,800 ACCEPT STAFF REC 474,800 DG/KH 96,900 ACCEPT STAFF REC 96,900 DB/DG 6DOHV5DWLR &2' &RXQW\CV&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQWDIWHU FKDQJHVLQ6T)W 65 )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 1$ 6DOHV5DWLR &2' &RXQW\ V&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW65 1& 9:00 AM 9 BER 11-BER001933 24972 WATERS, WALTER W 08314811 N REI 0001716449-20112011-0000-0 01 Above Market 9:00 AM 10 BER 11-BER001238 39384 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 00504221 Y REI 0001436279-20112011-0000-0 01 Above Market BROWN, JEFF 0 2,924,300 0 WITHDRAWAL 2,924,300 ACCEPT STAFF REC 2,924,300 DG/KH 9:00 AM 11 BER 11-BER001236 39383 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 00504222 Y REI 0001436280-20112011-0000-0 01 Above Market BROWN, JEFF 0 2,933,300 0 WITHDRAWAL 2,933,300 ACCEPT STAFF REC 2,933,300 DG/KH 9:00 AM 12 BER 11-BER001210 40548 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 03733104 Y REI 0001601364-20112011-0000-0 01 Above Market BROWN, JEFF 0 7,935,500 0 WITHDRAWAL 7,935,500 ACCEPT STAFF REC 7,935,500 DG/KH 9:00 AM 13 BER 11-BER001300 31711 PHOMMAVISETH , KHEMPHONE 05924168 Y REI 0001669854-20112011-0000-0 01 Above Market DEVAULT, CHERYL 0 109,000 120,000 WITHDRAWAL 109,000 ACCEPT STAFF REC 109,000 DG/KH 9:00 AM 14 BER 11-BER001582 26496 BEHROUZJOU, SIROUS 09507722 Y REI 0001731145-20112011-0000-0 01 Above Market JACKSON, CECIL 0 147,400 55,000 01 REDUCTION 127,800 ACCEPT STAFF REC 127,800 DG/KH )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHV)URQWIRRWDJHRQ ORWLVLQFRUUHFW 6DOHV5DWLR &2' &RXQW\CV&DVH/DQG DGMXVWPHQWRIDQG DJUDGHRIIURP (<%WR 65 PAGE 3 of 7 0 02 NO CHANGE DECISION COMMENTS Taxpayer did appear but agreed to the value adjustment that was made to sq.ft. before appearing before the board. NSMT= $474,800 Board of Equalization and Review - August 23, 2011 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER002564 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 23783 CLONTZ, RALPH C III 08308107 Y REI ABS NUMBER 0001714800-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG ,VVXHV6XEVWDQWLDO UHSDLUV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION JACKSON, CECIL 0 191,200 120,000 01 REDUCTION 110,400 ACCEPT STAFF REC 110,400 DG/KH )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV VDOHV 0 120,400 70,000 01 REDUCTION 107,800 ACCEPT STAFF REC 107,800 DG/KH 0 235,100 100,000 01 REDUCTION 152,200 ACCEPT STAFF REC 152,200 DG/KH 6DOHV5DWLR &2' &RXQW\ V&DVH+RXVHLV LQQHHGRIUHSDLUVDQGLV FXUUHQWO\LQDVWDWHIRUD 8&FRGHRIXQWLO ZRUNLVFRPSOHWH 65 9:00 AM 16 BER 11-BER002570 26753 D SADKA LLC 08311319 Y REI 0001715580-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\ V&DVH6DOHV XVHGE\73DUHODEHOHG IRUHFORVXUHV(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFH$VVHVVPHQW HTXLWDEOHZLWKSURSHUWLHV LQGHYHORSPHQW 65 9:00 AM 17 BER 11-BER002577 27052 D SADKA LLC 09507411 Y REI 0001730951-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG ,VVXHVXVHG)RUHFORVXUH VDOHV 6DOHV5DWLR &2' &RXQW\ V&DVH(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFHDQGODQG YDOXHFRUUHFWHG $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW 65 PAGE 4 of 7 JACKSON, CECIL DECISION COMMENTS Board of Equalization and Review - August 23, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 18 BER 11-BER002590 27050 D SADKA LLC 09507412 Y REI 0001730955-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHVXVHG)RUHFORVXUH VDOHVDQGUHPRGHOHG SURSHUWLHVDIWHUSXUFKDVH 6DOHV5DWLR &2' &RXQW\ V&DVH(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFHDQGODQG YDOXHFRUUHFWHG $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW 65 0 223,300 90,000 01 REDUCTION 142,700 ACCEPT STAFF REC 142,700 DG/KH 9:00 AM 19 BER 11-BER001571 24726 MCMILLAN, RALPH R 09507201 Y REI 0001730870-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR &2' &RXQW\CV&DVH&RPS RIWKHDSSUDLVDOVXSSOLHG E\DSSHOODQWLVD IRUHFORVXUH&RPSV DQGDUHQRWLQWKH VXEMHFWCVWD[ QHLJKERUKRRGDQGKDYH GLIIHUHQWODQGYDOXHV $GMXVWPHQWWRRIODQG XQLWVIORRGSODLQJUDGH EDVHPHQWDQG(<%WR VXEMHFWEULQJVYDOXHWR 65 0 243,600 142,500 01 REDUCTION 156,500 ACCEPT STAFF REC 156,500 DG/KH 9:00 AM 20 BER 11-BER002075 5552 NORTH DAVIDSON PARTNERS LLC 08308721 Y REI 0001715030-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO <(6$SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 7RRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHWRJRRGDQG DGMXVWHGORWIRUVL]H $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW 65 0 372,900 295,000 01 REDUCTION 304,500 ACCEPT STAFF REC 304,500 DG/KH PAGE 5 of 7 DECISION COMMENTS Board of Equalization and Review - August 23, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 21 BER 11-BER002354 27872 RUSSELL, LINDA B 09507416 Y REI 0001730962-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RSRDFFHVVDQG FRQVWUXFWLRQFRVW 6DOHV5DWLR &2' &RXQW\CV&DVH65 0 180,000 90,000 01 REDUCTION 108,000 ACCEPT STAFF REC 108,000 DG/KH 9:00 AM 22 BER 11-BER002581 26761 SADKA HOLDINGS LLC 08311504 Y REI 0001715648-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\CV&DVH $VVHVVPHQWHTXLWDEOH ZLWKSURSHUWLHVLQ GHYHORSPHQW&RPSV XVHGE\DSSHOODQWDUH FRQVLGHUHGIRUHFORVXUHV (<%FKDQJHGWRWR UHIOHFWFRQGLWLRQ 65 0 106,300 55,000 01 REDUCTION 99,700 ACCEPT STAFF REC 99,700 DG/KH 9:00 AM 23 BER 11-BER002573 26767 SADKA, DAVID 08311316 Y REI 0001715573-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\ V&DVH6DOHV XVHGE\73DUHODEHOHG IRUHFORVXUHV(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFH$VVHVVPHQW HTXLWDEOHZLWKSURSHUWLHV LQGHYHORSPHQW 65 0 109,400 55,000 01 REDUCTION 102,300 ACCEPT STAFF REC 102,300 DG/KH 9:00 AM 24 BER 11-BER002006 26757 WESTERN LIGHTS LLC 08311112 Y REI 0001715447-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 1$ 6DOHV5DWLR &2' &RXQW\ V&DVH6DOHV XVHGE\73DUHODEHOHG IRUHFORVXUHV(<% FKDQJHGWRWR UHIOHFWGHIHUUHG PDLQWHQDFH$VVHVVPHQW HTXLWDEOHZLWKSURSHUWLHV LQGHYHORSPHQW 65 0 107,200 50,000 01 REDUCTION 100,400 ACCEPT STAFF REC 100,400 DG/KH PAGE 6 of 7 DECISION COMMENTS Board of Equalization and Review - August 23, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 25 BER 11-BER001108 40416 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 11510122 Y REI 0001802284-20112011-0000-0 01 Above Market WEBB, ROGER 0 5,666,300 0 WITHDRAWAL 5,666,300 ACCEPT STAFF REC 5,666,300 DG/KH 9:00 AM 26 BER 11-BER001008 39382 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 16910104 Y REI 0001891052-20112011-0000-0 01 Above Market WIGGINS, LATOSHIA 0 1,496,000 0 WITHDRAWAL 1,496,000 ACCEPT STAFF REC 1,496,000 DG/KH 9:00 AM 27 BER 11-BER001002 39948 BOYWIC FARMS LTD / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 16910105 Y REI 0001891053-20112011-0000-0 01 Above Market WIGGINS, LATOSHIA 0 267,900 0 WITHDRAWAL 267,900 ACCEPT STAFF REC 267,900 DG/KH Notes: Pcl 095-065-08 (neighbor to 11 BER 2810) was found to be valued incorrectly due to the grade. Grade was adj.to 41 at the request of the board and value adjusted to $519,000. (KH/DB) Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 7 of 7 BER CHAIRMAN DECISION COMMENTS