Board of Equalization and Review - November 8, 2011
Date run: 4/25/2012 10:13:28 AM
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
5
Docket Date:
11/8/2011
PAGE 1 of 45
NCPTS V4
Board of Equalization and Review - November 8, 2011
TIME
9:00 AM 1
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004190
APPEAL
ID
19070
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
B H CAROLINA
PROPERTIES
LLC - ATTN:
MARSHALL
CARLSON
01131109
N
REI
ABS NUMBER
0001467180-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW7KH
DSSHOODQWVXSSOLHGDQ
DQDO\VLVRIYDOXHDQGD
FHUWLILHGDSSUDLVDO
$OO6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQG
DQDO\VLVRIVDOHVIURP
0DUVKDOO&DUOVRQDQG
FHUWLILHGDSSUDLVDOIURP
)UHG%HFN$VVRFLDWHV
0U&DUOVRQCVDQDO\VLV
FRQWDLQ&RPSVWKDWDUH
$VVHPEODJHVDOHV
(VWDWHVDOHVUHODWHG
VDOHVDQGEDQNVDOHV
$OVRLQFOXGHGDUHWUDFWV
WKDWDUHQCWFRPSDUDEOHWR
WKHVXEMHFWCVDFUHV
7KHDSSUDLVDOE\%HFN
$VVRFLDWHVLVEDVHG
XSRQWKUHHVHSDUDWH
SDUFHOVFRPELQHG
WRJHWKHUDFIRUWKH
SXUSRVHVRIWKH
DSSUDLVDO7KHFRPSV
ZLWKLQWKLVDSSUDLVDO
LQFOXGHD6KRUW
6DOHDQ$VVHPEODJH
VDOHDQGOLVWLQJ
1RWKLQJLQHLWKHUZRXOG
VXJJHVWDFOHDUPDUNHW
YDOXHSHUDFUHIRUWKH
VXEMHFWSURSHUW\2QO\
WZRVDOHVWRRNSODFHLQ
UXUDO+XQWHUVYLOOHLQ
WKDWFRXOGEH
FRQVLGHUHGDQDUPCV
OHQJWKWUDQVDFWLRQ2QH
ZDVDDFLPSURYHG
VDOHZKHUHWKH
LPSURYHPHQWYDOXHZDV
EDFNHGRXWRIWKHVDOHWR
DUULYHDWDODQGUHVLGXDO
7KH&RXQW\KDVDGMXVWHG
WKHVXEMHFWSURSHUW\
EDVHGRQLWVFXUUHQW
FRQGLWLRQ$Q$GMXVWPHQW
ZDVPDGHIRUWKHWUDFWCV
7232*5$3+<#
DQGD*HQHDUO&RQG#
$QDGMXVWPHQW
ZDVDOVRPDGHWRWKH
$FUH%DVH7KLV
UHVXOWHGLQDQHZ
DVVHVVPHQWDQGWKH
FRXQW\UHFRPPHQGVD
QHZYDOXHRI
PAGE 2 of 45
APPRAISER
BROWN, JEFF
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,093,400
APPELLANT
OPINION VALUE
($)
STAFF REC
992,931 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
857,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
857,400 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 2
BER
11-BER003724
15861
DELLINGER,
JOHN W
01721102
N
REI
0001483366-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUEHOLHYHVWKHLU
YDOXHWREH$ERYH
0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
$SSHOODQWCVODQGYDOXH
ZDVDGMXVWHGWR60$&
IURPDFUH*HQHUDO
&21'#DQG8WLOLW\
(607#
5HPRYHGDSRROWKDWZDV
GHPR7KHFKDQJHV
UHVXOWHGLQDQHZ
DVVHVVHGYDOXHRI
,PSURYHPHQWV
RIWKHVXEMHFWDUH
DVVHVVHGHTXDOO\ZLWK
OLNHSURSHUWLHVLQWKH
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDYDOXH
FKDQJHWR
0
220,200
9:00 AM 3
BER
11-BER004107
15531
GUIGNARD,
CHARLES S
01735307
N
REI
0001485742-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH7KHUH
ZHUHQRGRFXPHQWDWLRQ
RUFRPSDUDEOHVDOHVVHQW
E\WKH737KHVXEMHFW
SURSHUW\LVOLVWHGDV
$YHUDJHTXDOLW\7KH
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\IRXQGDOLVWLQJ
HUURURQDQLQIOXFRGH
WKDWVKRXOGKDYHEHHQ
EXWZDVOLVWHGDV
7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
0
254,500
PAGE 3 of 45
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
211,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
188,100 ACCEPT
STAFF REC
188,100 JA/HJ
261,500 ACCEPT
STAFF REC
261,500 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003685
APPEAL
ID
15705
OWNER/
APPELLANT
GUIGNARD,
CHARLES S
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01901205
N
REI
ABS NUMBER
0001487852-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
119,000
85,000 01
REDUCTION
114,900 ACCEPT
STAFF REC
114,900 JA/HJ
BROWN, JEFF
0
193,600
135,000 01
REDUCTION
165,300 ACCEPT
STAFF REC
165,300 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
WZRRIWKH
FRPSDUDEOHVZHUHQRW
TXDOLILHGVDOHV7KH
OLVWLQJRQWKHSURSHUW\
FDUGZDVZURQJDQGWKH
FRXQW\FRUUHFWHGWKH
LVVXHV7KHVXEMHFW
SURSHUW\ZDVEXLOWLQ
DQGKDVVTRI
+/$7KH(<%ZDV
FKDQJHWRIURP
JUDGHZDVFKDQJH
WR$YJIURP$YJ
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 5
BER
11-BER003683
15703
GUIGNARD,
CHARLES S
01904504
N
REI
0001488273-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
WZRRIWKH
FRPSDUDEOHVZHUHQRW
TXDOLILHGVDOHV7KH
VXEMHFWSURSHUW\ZDVEXLOW
LQDQGKDVVT
RI+/$7KH&RXQW\
IRXQGHUURUVRQWKH
SURSHUW\FDUG$IWHUWKH
OLVWLQJZDVFRUUHFWHGDQG
WKH(<%ZDVFKDQJHWR
IURPDQGWKH
JUDGHZDVFKDQJHGWR
$YJIURPD$YJ
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
PAGE 4 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003681
APPEAL
ID
15702
OWNER/
APPELLANT
GUIGNARD,
CHARLES S
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01904507
N
REI
ABS NUMBER
0001488280-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
110,500
100,000 01
REDUCTION
89,200 ACCEPT
STAFF REC
89,200 JA/HJ
BROWN, JEFF
0
122,100
85,000 01
REDUCTION
111,900 ACCEPT
STAFF REC
111,900 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
WZRRIWKH
FRPSDUDEOHVZHUHQRW
TXDOLILHGVDOHV7KH
VXEMHFWSURSHUW\ZDVEXLOW
LQDQGKDVVT
RI+/$DQGLVLQSRRU
FRQGLWLRQ7KH(<%ZDV
FKDQJHWRIURP
7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 7
BER
11-BER003682
15704
GUIGNARD,
CHARLES S
01904508
N
REI
0001488281-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
7KHFRPSDUDEOHV
ZHUHQRWTXDOLILHGVDOHV
7KHVXEMHFWSURSHUW\ZDV
EXLOWLQDQGKDV
VTRI+/$7KH
(<%ZDVFKDQJHWR
IURP7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 5 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003820
APPEAL
ID
15517
OWNER/
APPELLANT
HALLMAN, AMY
TYLER MOON &
HALLMAN,
RAYMOND LEE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01735204
N
REI
ABS NUMBER
0001485723-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH-XO\
73CV&DVHDQG,VVXHV
$ERYH0DUNHW7KH
DSSHOODQWVXSSOLHGD
FHUWLILHGDSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
-XG\+7DOERW7KH
DSSUDLVDOLVEDVHGXSRQ
WKUHHFRPSDUDEOHV7KH
FRPSVZLWKLQWKLV
DSSUDLVDOLQFOXGHD
IRUHFORVHGDQGFRPSV
RXWVLGHWKH
QHLJKERUKRRG7KH
FRPSVGLGQRWVXSSRUW
WKH73RSLQLRQRIYDOXH
:KHQLQVSHFWLQJWKH
VXEMHFWSURSHUW\WKH
FRXQW\IRXQGOLVWLQJ
HUURUVRQWKHSURSHUW\
UHFRUGFDUG7KHUHLVD
VTIWILQLVKHG
VFUHHQSRUFKVTIW
GHFNDQGDPDVWHU
EHGURRPDGGLWLRQRI
VTIW7KHVHLWHPVZHUH
QRWOLVWHGRQWKHSURSHUW\
UHFRUGFDUG$IWHU
FRUUHFWLQJWKHOLVWLQJWKH
DVVHVVHGYDOXHRIWKH
SURSHUW\LQFUHDVHVWR
7KHSURSHUW\
LVDVVHVVHGHTXLWDEO\
ZLWKOLNHSURSHUWLHVLQWKH
QHLJKERUKRRG7KH
FRXQW\UHFRPPHQGVDQ
LQFUHDVHLQYDOXHWR
PAGE 6 of 45
APPRAISER
BROWN, JEFF
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
257,200
APPELLANT
OPINION VALUE
($)
STAFF REC
223,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
292,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
282,900 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 9
BER
11-BER004462
15518
HOLLAND,
BRENDA L
01714241
N
REI
0001482091-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH
6DOH3ULFH/HVVWKDQ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH73
VHQWLQDPDUNHWDQDO\VLV
WKDWZDVSUHSDUHGE\DQ
5HDO(VWDWH&RPSDQ\
7KHVDOHVDQGDQDO\VLV
WKDWZHUHXVHGDUHIURP
PLGVXPPHURIDQG
ZHUHQRWJLYHQ
FRQVLGHUDWLRQWRFKDQJH
YDOXH7KHVXEMHFW
SURSHUW\LVOLVWHGDV
$YHUDJHTXDOLW\ZLWK
HTXDOFRQWULEXWLRQRI
/DQG7KHSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
OLNHSURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
141,100
120,000 02 NO
CHANGE
141,100 ACCEPT
STAFF REC
141,100 JA/HJ
9:00 AM 10
BER
11-BER004098
15544
HOWARD,
JAMES C III &
HOWARD,
CHERYL
01734127
N
REI
0001485629-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
7KH$SSHOODQWEDVHV
WKHLURSLQLRQRIYDOXH
IURPWKHDSSUDLVDOWKDW
ZDVVXEPLWWHGWRWKH
FRXQW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOE\
0DWWKHZ)DUULQJWRQ7KH
DSSUDLVDOLVEDVHGXSRQ
WKUHHFRPSDUDEOHVDQGLV
GDWHG&RPS
LVWKHRQO\FRPSDUDEOH
WKDW¶VLQVLGHWKHVXEMHFW
QHLJKERUKRRG7KH
FRXQW\KDVVXEPLWWHGD
TXDOLILHGVDOHVUHSRUW
IURPWR
7KHVXEMHFW
SURSHUW\LVFRQVLVWHQWO\
OLVWHGDQGDVVHVVHG
HTXDOO\ZLWKOLNH
SURSHUWLHVZLWKHTXDO
FRQWULEXWLRQRI/DQG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
235,800
210,000 02 NO
CHANGE
235,800 ACCEPT
STAFF REC
235,800 HJ/JA
PAGE 7 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 11
BER
11-BER004669
35180
HOWARD,
JEFFREY &
ATHANAS,
MICHAEL
01903113
N
REI
0001488062-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
6DOHV5DWLRV
&2'
&RXQW\CV&DVH7KHUH
ZHUHQRVXSSRUW
GRFXPHQWDWLRQRU
FRPSDUDEOHVDOHVVHQW
E\WKH737KHVXEMHFW
SURSHUW\LVOLVWHGDV
%HORZ$YHUDJHLQTXDOLW\
7KHSURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\IRXQGDOLVWLQJ
HUURURQWKHGHSUHFLDWLRQ
VFKHGXOHWKDWKDGWKH
SURSHUW\ZLWKDUHVLGXDO
YDORI7KHSURSHUW\
VKRXOGQRWKDYHKDGWKLV
GHSUHFLDWLRQ7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
0
219,500
350,000 03 INCREASE
292,400 ACCEPT
STAFF REC
292,400 HJ/JA
9:00 AM 12
BER
11-BER004682
9197
JOHNSTON,
ARNOLD
WILSON &
JOHNSTON,
GLORIA
01911104
N
REI
0001489292-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH73
VHQWLQDPDUNHWDQDO\VLV
DQGDOLVWRIHUURUVWKDW
ZHUHRQWKHSURSHUW\
OLVWLQJFDUG$IWHU
LQVSHFWLQJDQGDQDO\]LQJ
WKHSURSHUW\WKHFRXQW\
IRXQGWKHVHHUURUV1R
FHQWUDODLUEHGURRPV
EDWKVWKHQGKRPH
KDVQRKHDWDLURU
SOXPELQJDQGLVLQYHU\
SRRUFRQGLWLRQ,QIOXZDV
DGGHGWRWKHODQGIRU
7RSRJUDSK\#DQG
*HQHUDO&RQGLWLRQ
7KHOLVWLQJFRUUHFWLRQCV
UHVXOWHGLQDGHFUHDVHLQ
YDOXH7KH&RXQW\
UHFRPPHQGVDFKDQJHLQ
9DOXHWR
0
649,200
350,000 01
REDUCTION
417,400 ACCEPT
STAFF REC
417,400 HJ/JA
PAGE 8 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 13
BER
11-BER004782
19034
JOHNSTON,
WILSON D
01911103
N
REI
0001489291-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH73
VHQWWKHLURZQPDUNHW
DQDO\VLV7KHVXEMHFW
SURSHUW\LVOLVWHGDV
$YHUDJHTXDOLW\7KH
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHV7KH&RXQW\
UHFRPPHQGVDQR
FKDQJHLQ9DOXH
0
135,900
9:00 AM 14
BER
11-BER004784
9199
JOHNSTON,
WILSON D
01911113
N
REI
0001489300-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH73
VHQWWKHLURZQPDUNHW
DQDO\VLV7KHVXEMHFW
SURSHUW\LVOLVWHGDV
%HORZ$YHUDJH
TXDOLW\(<%ZDV
FKDQJHGWRIURP
DGGHGDFFHVV#
IURPDQG
7RSRJUDSK\WR
IURP7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQ9DOXHWR
0
59,700
PAGE 9 of 45
APPELLANT
OPINION VALUE
($)
STAFF REC
96,300 02 NO
CHANGE
35,300 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
135,900 01
REDUCTION
107,900 JA/HJ
51,800 01
REDUCTION
43,900 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER003680
APPEAL
ID
9200
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
KING, KEVIN &
KING, SHARON
01904502
N
REI
ABS NUMBER
0001488268-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
123,400
100,000 01
REDUCTION
106,400 ACCEPT
STAFF REC
106,400 JA/HJ
BROWN, JEFF
0
148,400
80,000 01
REDUCTION
103,700 ACCEPT
STAFF REC
103,700 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
7KHVXEMHFW
SURSHUW\ZDVEXLOWLQ
DQGKDVVTRI
+/$7KH(<%ZDV
FKDQJHWRIURP
JUDGHZDVFKDQJH
WR$YJIURP$YJ
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 16
BER
11-BER003684
9198
KING, KEVIN &
KING, SHARON
01904512
N
REI
0001488286-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH$XJXVW
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U+%URZQ3HWKHO-U
7KHDSSUDLVDOLVEDVHG
XSRQWKUHHFRPSDUDEOHV
DQGLVGDWHG$XJXVW
7KHVXEMHFW
SURSHUW\ZDVEXLOWLQ
DQGKDVVTRI
+/$7KH(<%ZDV
FKDQJHWRIURP
JUDGHZDVFKDQJH
WR$YJIURP$YJ
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
PAGE 10 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 17
BER
11-BER003912
8556
MCCAULEY,
THELMA
ONNER /
VICTORIA GRIER
01908125
N
REI
0001489082-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH7KHUH
ZHUHQRGRFXPHQWDWLRQ
RUFRPSDUDEOHVDOHVVHQW
E\WKH737KHVXEMHFW
SURSHUW\LVOLVWHGDV
%HORZDYJ7KH
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
31,700
9:00 AM 18
BER
11-BER004534
7410
REZEK, WILLIAM
& REZEK,
NANCY
01133319
N
REI
0001467404-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
73VXEPLWWHGDQ
DSSUDLVDO2ZQHUQRWHV
WKDWWKHKHDWHGVTXDUH
IRRWDJHLVZURQJLQWKH
FRXQW\UHFRUGV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U5DQGHOO3DXON7KH
DSSUDLVDOLVEDVHGXSRQ
WKUHHFRPSDUDEOHVDQGLV
GDWHG$IWHU
LQVSHFWLRQWKHFRXQW\
DGMXVWHGWKHUHFRUGFDUG
ZLWKDQHZOLVWLQJZLWKWKH
DSSURSULDWHVTXDUH
IRRWDJHZLWKDJUDGH
FKDQJHIURPJRRGWR
DJRRG7KH/DQG
9DOXHPDUNHWGHVLJQ
DQGFRQVWUXFWLRQ*UDGH
DUHXQLIRUPO\DSSOLHG
7KH&RXQW\UHFRPPHQGV
DYDOXHFKDQJHWR
0
348,100
PAGE 11 of 45
APPELLANT
OPINION VALUE
($)
STAFF REC
24,000 02 NO
CHANGE
318,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
31,700 ACCEPT
STAFF REC
31,700 JA/HJ
302,300 ACCEPT
STAFF REC
302,300 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER004366
APPEAL
ID
15512
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SAYLES,
ROBERT &
SAYLES, JANE
01734315
N
REI
ABS NUMBER
0001485688-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH0DUFK
73CV&DVHDQG,VVXHV
$ERYH0DUNHW7KH
DSSHOODQWVXSSOLHGD
FHUWLILHGDSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
285,400
257,000 03 INCREASE
289,100 ACCEPT
STAFF REC
289,100 HJ/JA
0
549,200
385,000 01
REDUCTION
486,900 ACCEPT
STAFF REC
486,900 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
:LOOLDP$$GDPV7KH
DSSUDLVDOLVEDVHGXSRQ
WKUHHFRPSDUDEOHVDQG
DFWLYHVDOHVOLVWLQJ7KH
FRPSVGLGQRWVXSSRUW
WKH73RSLQLRQRIYDOXH
GXHWRQRWPDNLQJDVLWH
DGMXVWPHQWLQWKH
DSSUDLVDORQWKH
FRPSDUDEOHV:KHQ
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
IRXQGOLVWLQJHUURUVRQWKH
SURSHUW\UHFRUGFDUGWKDW
XQGHUVWDWHGWKHVTIWRI
WKHSURSHUW\DQGZDV
PLVVLQJDODUJHSDWLR
$IWHUFRUUHFWLQJWKHOLVWLQJ
WKHDVVHVVHGYDOXHRI
WKHSURSHUW\LQFUHDVHVWR
7KHSURSHUW\
LVDVVHVVHGHTXLWDEO\
ZLWKOLNHSURSHUWLHVLQWKH
QHLJKERUKRRG7KH
FRXQW\UHFRPPHQGVDQ
LQFUHDVHLQYDOXHWR
9:00 AM 20
BER
11-BER004507
15753
SCHOTTHOEFER
, ERIN &
SCHOTTHOEFER
, FRANK
01917122
N
REI
0001489538-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH6DOH
3ULFH%$1.
6$/(
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH0D\
73CV&DVHDQG,VVXHV
2ZQHUEHOLHYHVKLVYDOXH
WREH$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U%UHQW*RRG7KH
DSSHOODQWCVSURSHUW\
PDUNHWGHVLJQZDV
FKDQJHWRDJRRG
IURPDJRRG7KH
FKDQJHUHVXOWHGLQD
GHFUHDVHLQYDOXH
&RXQW\UHFRPPHQGVD
9DOXHFKDQJHWR
PAGE 12 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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-BER004854
42124
SMALL, RENE
WIDENHOUSE
01733221
N
REI
0001485571-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH/HVVWKDQ1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH0D\
73CV&DVHDQG,VVXHV
7KH$SSHOODQWEDVHV
WKHLURSLQLRQRIYDOXH
IURPWKHDSSUDLVDOWKDW
ZDVVXEPLWWHGWRWKH
FRXQW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
0U'DQLHO35RVV7KH
FRXQW\KDVVXEPLWWHGD
TXDOLILHGVDOHVUHSRUW
IURPWR
7KHVXEMHFW
SURSHUW\LVFRQVLVWHQWO\
OLVWHGDQGDVVHVVHG
HTXDOO\ZLWKOLNH
SURSHUWLHVZLWKHTXDO
FRQWULEXWLRQRI/DQG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
160,000
150,000 02 NO
CHANGE
160,000 ACCEPT
STAFF REC
160,000 JA/HJ
9:00 AM 22
BER
11-BER003956
15755
STIKELEATHER,
RICHARD W
01906117
N
REI
0001488879-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH/HVVWKDQ1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
&2'
&RXQW\CV&DVH73
VHQWLQDPDUNHWDQDO\VLV
7KHVXEMHFWSURSHUW\LV
OLVWHGDV%HORZ$YHUDJH
TXDOLW\ZLWKHTXDO
FRQWULEXWLRQRI/DQG7KH
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
40,600
0 02 NO
CHANGE
40,600 ACCEPT
STAFF REC
40,600 HJ/JA
PAGE 13 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 ($)
9:00 AM 23
BER
11-BER004423
15547
VON PETERFFY,
GEORGE & VON
PETERFFY, JAN
01711914
N
REI
0001481806-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH/HVVWKDQ1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73VWDWHGWKDWWKHDVVHVV
YDOXHVKRXOGEH
$OO6DOHV5DWLRV
$OO6DOHV5DWLRV&2'
&RXQW\CV&DVH73
VHQWLQDPDUNHWDQDO\VLV
7KHDQDO\VLVGLGQRW
VXSSRUWWKH73RSLQLRQRI
YDOXHGXHWRFRPSVQRW
FRPSDUDEOHWRWKH
VXEMHFWSURSHUW\7KH
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG7KH
&RXQW\UHFRPPHQGVD
QRFKDQJHLQ9DOXH
0
369,500
9:00 AM 24
BER
11-BER000852
35399
AIVONE
INVESTMENTS
LLC / IBM
CORPORATION ATTN: WAYNE
SPINEI
04715502
N
REI
0001633155-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGDQ
DSSUDLVDO
0
15,667,300
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\EXLOWLQ
LVDQVTIW
&/$66$RIILFHEXLOGLQJ
ORFDWHGDWWKHFRUQHURI
'DYLG7D\ORU'UDQG
&ODXGH)UHHPDQ'ULQ
WKH8QLYHUVLW\5HVHDUFK
3DUNLQ&KDUORWWH7KH
,QFRPH$SSURDFKZDV
XVHGLQWKHYDOXDWLRQRI
WKHVXEMHFWDWVT
IWIRU&/$66$VSDFH
7KHDSSHOODQW
V1HW
/HDVDEOHDUHDZDVXVHG
WRGHULYH*3,7KHOHDVH
LV7ULSOH1HWDQGDFDS
UDWHRIZDVXVHG
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKVLPLODU&ODVV$
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
EDVHGRQDFRUUHFWLRQWR
WKHPDUNHWUHQWDQGDQ
DOORFDWLRQRI([FHVV
/DQGRIDFUHVWKDWZDV
DSSOLHGWRWKH,QFRPH
PAGE 14 of 45
HUDSON,
SCOTT
APPELLANT
OPINION VALUE
($)
STAFF REC
200,000 02 NO
CHANGE
10,650,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
369,500 ACCEPT
STAFF REC
16,354,200 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
369,500 JA/HJ
15,667,300 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER001765
APPEAL
ID
37283
OWNER/
APPELLANT
ASHFORD
CHARLOTTE LP
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04714120
N
REI
ABS NUMBER
0001633100-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH6DOH SCOTT
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
VHQWDQG
,QFRPHDQG([SHQVH
6DOHV5DWLRQRVDOHV
&2'QRVDOHV
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRIIRI
+DUULV%OYGDW8QLYHUVLW\
DQG,RQ5HVHDUFK'U
6XEMHFWLVD6SULQJ+LOO
6XWHV,WLVDQURRP
LQWHULRUFRUULGRUSURSHUW\
WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHGDQ
DERYHDYHUDJHOLPLWHG
VHUYLFHXQLW7KH,QFRPH
DSSURDFKWRYDOXHKDV
EHHQDSSOLHGWRWKH
VXEMHFWZLWKDLQGLFDWHG
YDOXHRI7KLV
YDOXHZDVDUULYHGDW
XVLQJ0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHODUH
ZLWKZHHNHQGVDW
7KHDSSHOOHQWLV
XVLQJDQ$'5RI
LQWKHDQDO\VLV7KH
UHFRPPHQGDWLRQLVIRUD
UHGXFWLRQLQYDOXHEDVHG
RQDQDQDGMXVWPHQWWR
WKH$'5DQGWKH
GHGXFWLRQRI))(IURP
WKH,QFRPH
PAGE 15 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
10,432,200
APPELLANT
OPINION VALUE
($)
STAFF REC
8,075,250 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
9,319,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
9,319,200 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER001194
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40762
ATAPCO UEP
INC C/O
AMERICAN
TRADING REAL
ESTATE /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
04721110
N
REI
ABS NUMBER
0001633321-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
3URIRUPDDQG5HQW5ROO
DVVXSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
8,743,400
0 01
REDUCTION
5,079,200 ACCEPT
STAFF REC
5,079,200 HJ/JA
HUDSON,
SCOTT
0
2,865,000
0 01
REDUCTION
1,511,200 ACCEPT
STAFF REC
1,511,200 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIW&/$66%
RIILFHFRPSOH[ZKLFKLV
ORFDWHGRQ0F&XOORXJK
'ULQ&KDUORWWH7KH
LQLWLDOYDOXHZHQWRXW
XWLOL]LQJWKH&RVW
$SSURDFK7KH,QFRPH
$SSURDFKKDVEHHQ
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
)XOO6HUYLFHDQGDFDS
UDWHRIZDVXVHG
IRU&ODVV%VSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODU&ODVV%
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
9:00 AM 27
BER
11-BER001196
40804
ATAPCO UEP
INC C/O
AMERICAN
TRADING REAL
ESTATE /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
04721113
N
REI
0001633326-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
3URIRUPDDQGUHQW5ROO
DVVXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIW&/$66%
RIILFHFRPSOH[ZKLFKLV
ORFDWHGZLWKLQWKHRQ1
7U\RQ%OYGLQ&KDUORWWH
7KHLQLWLDOYDOXHZHQWRXW
XWLOL]LQJWKH&RVW
$SSURDFK7KH,QFRPH
$SSURDFKKDVEHHQ
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
)XOO6HUYLFHDQGDFDS
UDWHRIZDVXVHG
IRU&ODVV%VSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODU&ODVV%
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
PAGE 16 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER003207
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40824
BRANCH
BANKING &
TRUST /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
02703104
N
REI
ABS NUMBER
0001507845-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
%DQNV
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5HSUHVHQWHGE\
7KRPVRQ5HXWHUV7D[
5HSUHVHQWDWLYHV$352
)250$$1$/<6,6ZDV
VXSSOLHGXVLQJDOHDVH
UDWHRIVTIW
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D%$1.ORFDWHGRQ
0DOODUG&UHHN5RDG
3URSHUW\LVYDOXHGE\WKH
,1&20($3352$&+DW
DQG
VXSSRUWHGE\WKH&267
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHGIRXU
VDOHVRI%$1.6LQ
&KDUORWWHIURP
$SSHOODQWXVHV
VTIWDVPDUNHWOHDVH
IRUD%$1.7KH\DOVR
VXSSOLHGFRPSVWKDW
LQFOXGHUHWDLORIILFHVSDFH
LQ/LQFROQ)RUV\WKDQG
'DYLGVRQ&RXQWLHVDV
ZHOODV&ODVV&2IILFH
VSDFHLQ&KDUORWWH$OORI
ZKLFKDUHQRW
FRPSDUDEOHWRWKH
6XEMHFWSURSHUW\7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQEDVHGRQWKH
FKDQJHLQDSSURDFKIURP
&RVWWR,QFRPHDQGD
FKDQJHLQODQGYDOXHDQG
*5$'(RQWKH&RVW
VLGH1HZYDOXHLV
PAGE 17 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,305,100
APPELLANT
OPINION VALUE
($)
STAFF REC
513,358 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,231,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,231,200 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER003135
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41552
CIRCLE K
STORES INC /
DOUG MORGAN
& CO, INC ATTN: DOUG
MORGAN
02707224
N
REI
ABS NUMBER
0001508273-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW3URYLGHG
&RQVWUXFWLRQ&RVWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVFXUUHQWO\DVVHVVHGDW
7KHSURSHUW\
LVD&LUFOH.
&RQYHQLHQFH6WRUH
ORFDWHGRQ3URVSHULW\
&KXUFK5G7KH
DSSHOODQWKDVVXSSOLHG
RQO\&RQVWUXFWLRQFRVWV
EDFNXSWKHLURSLQLRQ
7KHFRXQW\KDVVXSSOLHG
DOLVWRI&RQYHQLHQFH
6WRUHVDOHVWKDWKDYH
WDNHQSODFHLQ
0(&./(1%85*
&2817<IURP
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKRWKHU
FRPSDUDEOH%XLOGLQJ
7\SHV+RZHYHUD
FRUUHFWLRQZDVPDGHWR
WKHODQGSULFLQJWRUHIOHFW
VTIWZLWKDQ
DGMXVWPHQWJLYHQWRD
5LJKWRI:D\WKDW
HQFXPEHUVRIWKH
SURSHUW\7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
PAGE 18 of 45
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,084,700
APPELLANT
OPINION VALUE
($)
STAFF REC
824,740 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,390,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,028,000 HJ/JA
DECISION
COMMENTS
(+/-) $1,100,000.
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER002869
APPEAL
ID
37045
OWNER/
APPELLANT
COGDELL
INVESTORS
(MALLARD) LLC
C/O THE
COGDELL
GROUP INC /
BRYAN P
DURRETT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04716819
N
REI
ABS NUMBER
0001633206-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGD
,QLWLDO%RUURZLQJ%DVH
3URSHUWLHV$YDLODELOLW\
DQDO\VLVIRUWKHVXEMHFW
SURSHUW\$QDSSUDLVDOZ
DQHIIHFWLYHGDWHRI$SULO
DQGDUHQW
5ROOZDVVXEPLWWHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
FRPSULVHGRIWZR0HGLFDO
2IILFH%OGJVEXLOWLQ
ZLWKDFRPELQHG
JURVVDUHDRIVT
IWDQGORFDWHGRQ'DYLG
7D\ORU'ULQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFW0DUNHW5HQW
RIVTIWIRU
0DOODUG&UHHNDQG
IRU0DOODUG&UHHN
ZDVXVHGWRUHIOHFW
OHDVHVLQSODFHDQG
FXUUHQWOLVWLQJV
VTIW7KHOHDVHLV
DIXOOVHUYLFHOHDVHDQGD
FDSUDWHRIZDV
XVHGIRU0HGLFDO2IILFH
VSDFHLQWKH1RUWKHDVW
6XEPDUNHW7KHVXEMHFW
LVHTXLWDEO\OLVWHGZLWK
VLPLODU0HGLFDO2IILFH
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
EDVHGRQDFRUUHFWLRQWR
WKHPDUNHWUHQWDQG&DS
5DWH
PAGE 19 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
8,304,700
APPELLANT
OPINION VALUE
($)
STAFF REC
6,195,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
6,794,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
6,794,800 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER002197
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36769
G I V RESOURCE
SQUARE 5 LP
C/O DRA
ADVISORS INC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
04716801
N
REI
ABS NUMBER
0001633193-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRGRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
18,268,800
15,400,000 01
REDUCTION
16,840,100 ACCEPT
STAFF REC
16,840,100 JA/HJ
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRVXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGDWWKHFRUQHURI
0DOODUG&UHHN5GDQG
*RYHUQRU+XQW5GLQWKH
8QLYHUVLW\5HVHDUFK3DUN
DUHD$WRSRJUDKLFLVVXH
ZDVDGGUHVVHG
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
0
281,000
0 01
REDUCTION
252,900 ACCEPT
STAFF REC
252,900 JA/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\EXLOWLQ
LVDQVT
IW&/$66$RIILFH
EXLOGLQJORFDWHGRQ'DYLG
7D\ORU'ULQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFW0DUNHW5HQW
RIVTIWZDV
XVHGWRUHIOHFWOHDVHVLQ
SODFHDQGFXUUHQW
OLVWLQJV7KHOHDVHLVD
IXOOVHUYLFHOHDVHDQGD
FDSUDWHRIZDV
XVHGIRU&ODVV$VSDFH
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKVLPLODU&ODVV$
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
EDVHGRQDFRUUHFWLRQWR
WKHPDUNHWUHQWDQG
OHDVDEOHDUHD
9:00 AM 32
BER
11-BER003155
37717
LNR GOVERNOR
HUNT ROAD
NORTH INC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04715216
N
REI
0001633121-20112011-0000-0
01 Above
Market
PAGE 20 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 33
BER
11-BER002206
34355
MAINSTREET
CLAUDE
FREEMAN LLC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
04715503
N
REI
0001633160-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFW
ORFDWHGRIIRI&ODXGH
)UHHPDQ'ULQWKH
8QLYHUVLW\5HVHDUFK
3DUN7KHUHDUHQR
HQFXPEHUPHQWVWRWKH
SURSHUW\DQGDSDUNLQJ
ORWWKDWFRPSULVHV
VTIWZDV
DGGHGWRWKHFDUG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHSDUNLQJ
DGMXVWPHQWRI
HUDSON,
SCOTT
0
3,800,200
9:00 AM 34
BER
11-BER002217
36782
MAINSTREET
CLAUDE
FREEMAN LLC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
04716202
N
REI
0001633165-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQ
HUDSON,
SCOTT
0
37,463,100
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIW&/$66%
RIILFHFRPSOH[ZKLFKLV
ORFDWHGZLWKLQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHVDW7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODU&ODVV%
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
PAGE 21 of 45
APPELLANT
OPINION VALUE
($)
STAFF REC
3,000,000 03 INCREASE
30,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
4,003,200 ACCEPT
STAFF REC
4,003,200 JA/HJ
30,416,500 ACCEPT
STAFF REC
30,416,500 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER001221
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40786
NC OWNER LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
02703501
N
REI
ABS NUMBER
0001507942-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGD
'LUHFW&DSLWDOL]DWLRQDQG
UHQW5ROOIRUWKHVXEMHFW
SURSHUW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\EXLOWLQ
LVDQVT
IW&/$66$RIILFH
EXLOGLQJORFDWHGRQ&OLII
&DPHURQ'ULQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFW7KH1HW
OHDVDEOHDUHDRIWKH
$SSHOODQWZDV
XVHGWRZ0DUNHW5HQWRI
VTIWWRDUULYHDW
*3,DQGWRUHIOHFWOHDVHV
LQSODFHDQGFXUUHQW
OLVWLQJV7KHOHDVHLVD
IXOOVHUYLFHOHDVHDQGD
FDSUDWHRIZDV
XVHGIRU&ODVV$VSDFH
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKVLPLODU&ODVV$
SURSHUWLHV7KHFRXQW\
DOVRGLVFRYHUHG
DSSR[LPDWHO\
VTXDUHIHHWRIJURVV
DUHDWKDWZDVQRW
SUHYLRXVO\OLVWHGDVZHOO
DVVTIWRI
SDUNLQJ7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
EDVHGRQWKHDERYH
FRUUHFWLRQVWKHPDUNHW
UHQWDQGDQHUURQHRXV
DOORFDWLRQRI([FHVV
/DQGWRWKH,QFRPH
PAGE 22 of 45
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
11,101,700
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
12,889,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
12,889,200 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER001224
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40889
NCFLA LAND
OWNER LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
02703212
N
REI
ABS NUMBER
0001507913-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHGD
PDSRIVXEMHFWDQG
H[SODQDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI:LOOLDP)LFNOHQ'U
ZLWKWKH8QLYHUVLW\
5HVHDUFK3DUN7KH
FRXQW\KDVUHFRJQL]HG
WKDWKDOIRIWKHSURSHUW\LV
HQFXPEHUHGE\&RXQW\
6:,0EXIIHUZKLFK
SURKLELWVQHZ
FRQVWUXFWLRQZLWKLQWKH
LWCVERXQGULHV&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKLVDGMXVWPHQWRI
PAGE 23 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
604,200
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
302,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
302,100 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER002335
APPEAL
ID
41477
OWNER/
APPELLANT
NNN THREE
RESOURCE
SQUARE / REAL
PROPERTY TAX
ADVISORS ATTN: RACHEL
BROOKS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04716822
N
REI
ABS NUMBER
0001633213-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGD
'LUHFW&DSLWDOL]DWLRQDQG
UHQW5ROOIRUWKHVXEMHFW
SURSHUW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\EXLOWLQ
LVDQVT
IW&/$66$RIILFH
EXLOGLQJORFDWHGRQ'DYLG
7D\ORU'ULQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFW0DUNHW5HQW
RIVTIWZDV
XVHGWRUHIOHFWOHDVHVLQ
SODFHDQGFXUUHQW
OLVWLQJV7KHOHDVHLVD
IXOOVHUYLFHOHDVHDQGD
FDSUDWHRIZDV
XVHGIRU&ODVV$VSDFH
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKVLPLODU&ODVV$
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
EDVHGRQDFRUUHFWLRQWR
WKHPDUNHWUHQWDQGDQ
HUURQHRXVDOORFDWLRQRI
([FHVV/DQGWRWKH
,QFRPH7KH$SSHOODQWLV
LQDJUHHPHQWZLWKWKH
QHZDVVHVVHGYDOXH
PAGE 24 of 45
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
16,367,500
APPELLANT
OPINION VALUE
($)
STAFF REC
13,900,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
14,063,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
14,063,900 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER001763
APPEAL
ID
37820
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
RI CHARLOTTE
PROPERTY LP
04721104
N
REI
ABS NUMBER
0001633314-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH6DOH SCOTT
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
VHQWDQG3UR
)RUPD,QFRPH6WDHPHQW
DQG))(LQIR
6DOHV5DWLRQRVDOHV
&2'QRVDOHV
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRIIRI
17U\RQDW8QLYHUVLW\
6XEMHFWLVD5HVLGHQFH
,QQ,WLVDVXLWHVL[
EOGJFRPSOH[EXLOWLQ
7KH+RWHOZDV
SXUFKDVHGLQIRU
DQG
FRPSOHWHO\UHPRGHOHG
ZLWKIXUQLWXUHDPGIORRU
FRYHULQJUHSODFHG
WKURXJKRXWWKHFRPSOH[
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKD
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHODUH
ZLWK
ZHHNHQGVDW
7KHDSSHOODQWLVXVLQJDQ
$'5RILQWKH
DQDO\VLV$OVRWKH
DSSHOODQWGHGXFWHG
IURPWKH
,QFRPHLQVWHDGRIWKH
DVVHVVHG%33YDOXHRI
7KH
UHFRPPHQGDWLRQLVIRUDQ
LQFUHDVHLQYDOXHEDVHG
RQWKHDIRUHPHQWLRQHG
DGMXVWPHQWV
PAGE 25 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,121,500
APPELLANT
OPINION VALUE
($)
STAFF REC
3,067,585 03 INCREASE
STAFF REC
VALUE ($)
DECISION
6,470,400 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
6,028,000 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER000850
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40312
SHRI GOPINATH
HOSPITALITY
LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
04721105
N
REI
ABS NUMBER
0001633315-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
VHQWDQG
,QFRPHDQG([SHQVH
6DOHV5DWLRQRVDOHV
&2'QRVDOHV
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHG1
7U\RQDW8QLYHUVLW\
6XEMHFWLVD6OHHS,QQ
+RWHO,WLVDQURRP
LQWHULRUFRUULGRUSURSHUW\
WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHGDQ
DERYHDYHUDJHOLPLWHG
VHUYLFHXQLW7KH,QFRPH
DSSURDFKWRYDOXHKDV
EHHQDSSOLHGWRWKH
VXEMHFWZLWKDLQGLFDWHG
YDOXHRI7KLV
YDOXHZDVDUULYHGDW
XVLQJ0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV6HH$WWDFKPHQW
7KHZHHNGD\UDWHVIRU
WKLV+RWHODUH
ZLWKZHHNHQGVWR
7KHDSSHOODQWLVXVLQJDQ
$'5RILQWKH
DQDO\VLV7KH
UHFRPPHQGDWLRQLVIRUDQ
LQFUHDVHLQYDOXHEDVHG
RQDQDGMXVWPHQWWRWKH
$'5DQGWKHGHGXFWLRQ
RI))(IURPWKH
,QFRPH
PAGE 26 of 45
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
4,640,800
APPELLANT
OPINION VALUE
($)
STAFF REC
3,200,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
5,996,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
5,996,100 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER001438
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41443
SOUTHSTAR
HOLDINGS NORTH
CHARLOTTE
LLC /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
02703402
N
REI
ABS NUMBER
0001507931-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
5HQW5ROOWKDWUHIOHFWVD
\HDUOHDVHWKDWCVLQWR
LWCVWK\HDUDVZHOODV
VDOHVFRPSV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD5LWH
$LGORFDWHGDWWKHFRUQHU
RI0DOODUG&UHHNDQG
+DUULV%OYG&RXQW\
YDOXHGSDUFHOEDVHGRQ
WKH,QFRPH$SSURDFK
ZLWKDUHQWDOUDWHWKDWLV
HTXLWDEOHZLWKRWKHU
FRPSDUDEOH1DWLRQDO
'UXJ6WRUH&KDLQVLQ
0HFNOHQEXUJ&RXQW\DW
VTIW7KH6XEMHFWCV
5HQW5ROOUHIOHFWV
OHDVHUDWHRI
$SSHOODQWCV&RPSVDUH
RQO\FRPSDUDEOHLQVTIW
EXWQRWLQ3URSHUW\7\SH
RU/RFDWLRQ7KHFRXQW\
LVDEOHWRPDNHD
UHGXFWLRQLQYDOXHEDVH
RQDQHUURQHRXV
DOORFDWLRQRIH[FHVVODQG
WRWKH,QFRPH&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
PAGE 27 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,704,300
APPELLANT
OPINION VALUE
($)
STAFF REC
1,500,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
3,304,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
3,304,300 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER002492
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41057
SUN TRUST
BANK /
PROPERTY TAX
ADVISORS LLC ATTN: MICHAEL
DONOHUE
02703111
N
REI
ABS NUMBER
0001507859-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
%DQNV
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
HUDSON,
SCOTT
0
1,540,200
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
GHHGVDQGPDSVRIIORRG
DUHD
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGRIIRI'DYLG
7D\ORU5GLQWKH
8QLYHUVLW\5HVHDUFK
3DUN7KHSURSHUW\LV
HQFXPEHUHGE\DF
RI)ORRG3ODLQDQG%XIIHU
]RQHQGDGHHGHG
(DVHPHQW$GGLWLRQDO
SDUNLQJDUHDZDV
GLVFRYHUHGDQGDGGHGWR
WKH3URSHUW\5HFRUG
&DUG&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
7KHDSSHOODQW
LVLQDJUHHPHQWZWKLV
YDOXH
0
1,049,100
APPELLANT
OPINION VALUE
($)
STAFF REC
1,250,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,540,200 ACCEPT
STAFF REC
1,540,200 HJ/JA
503,700 ACCEPT
STAFF REC
503,700 HJ/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D%$1.ORFDWHGWKH
FRUQHURI0DOODUG&UHHN
5RDGDQG+DUULV%OYG
3URSHUW\LVYDOXHGE\WKH
,1&20($3352$&+DW
DQG
VXSSRUWHGE\WKH&267
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHGIRXU
VDOHVRI%$1.6LQ
&KDUORWWHIURP
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ7KH
FRXQW\UHFRPPHQGVD
1&LQYDOXH
9:00 AM 42
BER
11-BER003267
41621
W9/LWS CLAUDE
FREEMAN LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04714113
N
REI
0001633090-20112011-0000-0
01 Above
Market
PAGE 28 of 45
550,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER003283
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41618
W9/LWS CLAUDE
FREEMAN LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04714117
N
REI
ABS NUMBER
0001633093-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
GHHGVDQGPDSVRIIORRG
DUHD%HOLHYHVUHVWULFWLYH
FRYHQDQWVIXUWKHU
GHYDOXHWKHSURSHUW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGRIIRI'DYLG
7D\ORU5GLQWKH
8QLYHUVLW\5HVHDUFK
3DUN7KHSURSHUW\LV
HQFXPEHUHGE\DF
RI)ORRG3ODLQDQG%XIIHU
]RQHDQGDQGHHGHG
(DVHPHQW$GGLWLRQDO
SDUNLQJDUHDZDV
GLVFRYHUHGDQGDGGHGWR
WKH3URSHUW\5HFRUG
&DUG&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
7KHDSSHOODQW
LVLQDJUHHPHQWZWKH
YDOXH
PAGE 29 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
935,100
APPELLANT
OPINION VALUE
($)
STAFF REC
600,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
804,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
804,600 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER000498
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24294
DALY, ANNA E &
BACHRODT,
WILLIAM
18106101
N
REI
ABS NUMBER
0001913717-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
121($SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
:$6/,67('21
0$5.(7$7
$1'122))(56
75$)),&,6%$'$1'
$66(66('9$/8(
$%29(0$5.(7
6DOHV5DWLR
&2'
&RXQW\
V&DVH
68%0,77('
&203$5$%/(6$1'
)(('%$&.)520
5($/72567+$7
6+2:('7+(+286(
+$'210$5.(7)25
$1'12
2))(56)(('%$&.
,1&/8'('%('5220
6,=(:+,&+,6
7<3,&$/)257+(
5$1&+67</(
6758&85(7+(
75$)),&:$6$/62
0(17,21%(,1*21
7+(&251(52)%86<
675((767+(
6758&785($/5($'<
+$6$)81&7,21$/
2):+,&+,67+(
0$5.(7)257+(
2/'(5+20(621
7+$7(1'2)
3529,'(1&(5')25
7+26(/276$5(
868$//<385&+$6('
$1'6758&785(6
5(029('$1'
5(%8,/77+(/27
5(&,(9(67+(
1%+'$'-8670(17
)25%(,1*217+(
675((76&+('8/(
2)9$/8(6$//2:6
)25$127+(5
$'-6870(17621
7+(&251(5/276$
+$6%((1$33/,('
727+(/$1'
67$))5(&200(1'6
$1(:9$/8(
PAGE 30 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
400,500
APPELLANT
OPINION VALUE
($)
STAFF REC
229,563 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
382,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
382,500 HJ/JA
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER004482
APPEAL
ID
15304
OWNER/
APPELLANT
BATTLE,
GREGORY &
BATTLE, CATHY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00912268
N
REI
ABS NUMBER
0001457168-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
&RPPHUFLDOVKRSSLQJ
FHQWHUDFURVVWKHVWUHHW
DQGZLGHQLQJRI6DP
)XUU5RDG6LPLODUKRXVH
VROGIRULQ
2WKHUDGMDFHQW
KRPHPDUNHWHGIRU
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH
&RUUHFWHGURRIOLVWLQJWR
DUFKLWHFWXUDOVKLQJOHV73
FLWHVFRPPHUFLDOEXLOGLQJ
DQGWUDIILFDVDQLVVXHIRU
ORZHUYDOXHV$WUDIILF
DGMXVWPHQWLVXVXDOO\
ZDUUDQWHGIRUSURSHUWLHV
ZKRVHGULYHZD\ZRXOG
KDYHLQJUHVVHJUHVVRII
VWUHHWZLWKWUDIILFLVVXH
ZKLFKLVQRWWKHFDVH
ZLWKVXEMHFW&RPSWKDW
73FLWHVKDVDORZVDOHV
SULFHEHFDXVHWKHORWKDV
GHPROLWLRQZDVWHLQWKH
UHDU,IWKLVLQIRKDGEHHQ
NQRZQDWWLPHRIUHYDO
WKLVORWZRXOGKDYH
UHFLHYHGDQDGMXVWPHQW
DQGVDOHVUDWLRZRXOG
UHIOHFWWKLV2WKHUFRPS
VXEPLWWHGLVD
IRUHFORVXUHGDWHG
6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
PAGE 31 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
306,700
APPELLANT
OPINION VALUE
($)
STAFF REC
245,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
308,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
273,800 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
9:00 AM 46
BER
11-BER004440
15378
9:00 AM 47
BER
11-BER004099
90
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
BOONE,
CLIFFORD R JR
& BOONE,
SANDRA
00907505
N
REI
0001455740-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
$YHUDJHSULFHSHUVTXDUH
IRRWRIKRPHVVROGLQ1+
LV$SSO\LQJWKDW
ZRXOGSXWSURSHUW\DW
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWHG6)OLVWLQJWR
%$6DQG)*51+KDV
DQDEXQGDQFHRI
TXDOLILHGVDOHV73
VXEPLWWHGFRPSVWKDW
ZHUHVROGLQDQGD
EDQNVDOH2QHRIWKH
FRPSVVXEPLWWHGODVW
VROGLQ6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
320,900
277,300 01
REDUCTION
300,600 ACCEPT
STAFF REC
300,600 HJ/JA
BREAZZANO,
DARCIE
00907607
N
REI
0001455840-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3XUFKDVHGKRPHLQ
SULFHVDUHVWDEOHRU
KDYHGURSSHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH$W
LQIRUPDOOHYHOFRUUHFWHG
6)RI%$6DQG)86
FUDZOVSDFHIRXQGDWLRQ
DUFKLWHFWXUDOVKLQJOHV
73¶VDSSUDLVDOXVHVDOO
FRPSVIURPVDOHV
,IWKHVHZHUHVDOHV
FRPSLVLQIHULRUDQG
FRPSLVQRWTXDOLILHG
1+KDVDQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
294,200
280,000 02 NO
CHANGE
294,200 ACCEPT
STAFF REC
294,200 JA/HJ
PAGE 32 of 45
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 48
BER
11-BER003908
6583
BURDSALL,
THOMAS &
BURDSALL,
DEANN
00923235
N
REI
0001459399-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3ULYDWHDSSUDLVDOVD\V
KRPHLVZRUWK
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH6XEMHFW
1+KDVDQDEXQGDQFHRI
TXDOLILHGVDOHV&RPSV
DQGRQ73CVDSSUDLVDO
FRPHIURPDGLIIHUHQW
VHFWLRQRI:\QILHOG
&UHHNDUHLQIHULRUWR
VXEMHFWDQGERWKKDG
VDOHVSULFHVDERYHWD[
DVVHVVPHQW&RPSLVD
VDOH6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
299,600
279,000 02 NO
CHANGE
299,600 ACCEPT
STAFF REC
299,600 JA/HJ
9:00 AM 49
BER
11-BER004070
15311
CIPRIANI, ANNA
FALCONE &
CIPRIANI, MARIO
00915313
N
REI
0001457439-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
&RPSDUDWLYHPDUNHW
DQDO\VLV
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWHGURRIWR
DUFKLWHFWXUDOVKLQJOHV
7KH1+KDVDQ
DEXQGDQFHRITXDOLILHG
VDOHV7KHUHDUHQR
UHFRUGVRQRXUV\VWHP
WKDW73¶V&RPSDQG
DUHVDOHV6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
264,700
220,000 03 INCREASE
266,200 ACCEPT
STAFF REC
266,200 JA/HJ
PAGE 33 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 ($)
MOTION
9:00 AM 50
BER
11-BER004204
21932
DHRUVA,
JAYANTH M &
MULABAGAL,
SHILPA
JAYANTH
00912613
N
REI
0001457262-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
+HDWSXPSLV\HDUV
ROGQHHGVSDLQWDQG
PROGLQJZRUNRXWVLGH
QHHGVLQWHULRUSDLQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWHGURRIWRKLSDQG
DUFKLWHFWXUDOVKLQJOHV
FKDQJHG(<%IURP
WR7KH1+KDGQR
TXDOLILHGVDOHV6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
297,700
280,000 01
REDUCTION
281,300 ACCEPT
STAFF REC
281,300 HJ/JA
9:00 AM 51
BER
11-BER004599
12862
EMEHEL
CHILDRENS
IRREVOCBLE,
TRUST
00927216
N
REI
0001460451-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\ZDVVXEGLYLGHG
DQGZHQWXSLQYDOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH&KDQJHG
)%0WR8%0URRIWR
DUFKLWHFWXUDOVKLQJOHV
DQGWRRNRIIKDOIEDWK
&KDQJHGODQGWRVPDOO
DFUHDJH/DQGLVDW
DFUHVZKLFKLVRQ
WKHVPDOODFUHDJH
WKUHVKROGZKLFK
UHFRJQL]HVDQ\ODQG
XQGHUDFUHV&RPSV
VXEPLWWHGE\73QRWLQ
FORVHSUR[LPLW\WRVXEMHFW
DUHQRWFRPSDUDEOH2QH
FRPSLVDEDQNVDOHDQG
DQRWKHULVDDFUH
DJULFXOWXUDOWUDFWWKDWLV
H[HPSW6XEMHFWSURSHUW\
LVDVVHVVHGHTXLWDEO\
ZLWKRWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI73
DJUHHVZLWKWKLVYDOXH
0
308,000
265,300 01
REDUCTION
273,800 ACCEPT
STAFF REC
273,800 HJ/JA
PAGE 34 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 52
BER
11-BER004028
19497
HENRY, ROGER
& HENRY,
JUDITH
00924344
N
REI
0001459770-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
+RPHVDUHVHOOLQJIRU
OHVVSHUVTXDUHIRRWWKDQ
ZKDWKRPHLVDVVHVVHG
IRU
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH$OOWKUHH
FRPSVRQ73¶VDSSUDLVDO
DUHRQFRXQW\¶V4XDOLILHG
6DOHV5HSRUWZLWKVDOHV
UDWLRVEHWZHHQ
6XEMHFWSURSHUW\
LVDVVHVVHGHTXLWDEO\
ZLWKRWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
445,700
410,000 02 NO
CHANGE
445,700 01
REDUCTION
442,600 JA/HJ
9:00 AM 53
BER
11-BER004093
7021
HINMAN,
ALLISON &
HINMAN,
JEFFREY
00907521
N
REI
0001455770-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3ULYDWHDSSUDLVDOVD\V
KRXVHLVZRUWK
6DOHV5DWLR
&2'
&RXQW\CV&DVH
1HLJKERUKRRGKDGDQ
DEXQGDQFHRIVDOHVLQ
&RPSIURP73¶V
DSSUDLVDOLVDEDQNVDOH
DQG&RPSLVIURPD
GLIIHUHQW1+DQGLVDOVR
QRQTXDOLILHG&RPS
ZDVVROGE\DQ
LQYHVWPHQWFRPSDQ\
*UDGHVDQGODQGYDOXHV
DUHXQLIRUPWKURXJKRXW
1+6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
353,100
307,500 02 NO
CHANGE
353,100 01
REDUCTION
328,900 JA/HJ
PAGE 35 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 54
BER
11-BER004312
19453
JESSIE, ERICA J.
00907606
N
REI
0001455837-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
73WKLQNVKRPHVDUH
VHOOLQJIRUOHVVWKDQ
DVVHVVHGYDOXHLQ1+
6DOHV5DWLR
&2'
&RXQW\CV&DVH1+KDV
DQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
73FLWHGIRXUVDOHVRIIRI
OLVWWKDWVROGLQ
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
STOVALL,
SEVERN
0
294,200
265,900 02 NO
CHANGE
294,200 ACCEPT
STAFF REC
294,200 HJ/JA
9:00 AM 55
BER
11-BER004662
15298
MANNING,
ROBERT SCOTT
& MANNING,
HAERAN KIM
00907720
N
REI
0001456010-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
73WKLQNVKRPHVDUH
VHOOLQJIRUOHVVWKDQ
DVVHVVHGYDOXHLQ1+
6DOHV5DWLR
&2'
&RXQW\CV&DVH1+KDV
DQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
2XWRIWKHFRPSV
VXEPLWWHGE\73WZRDUH
QRQTXDOLILHGDQGWKUHH
KDYHKHDWHG
6)GLIIHUHQFHWKDQ
VXEMHFW6XEMHFWSURSHUW\
LVDVVHVVHGHTXLWDEO\
ZLWKRWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
394,000
296,000 02 NO
CHANGE
394,000 ACCEPT
STAFF REC
394,000 JA/HJ
PAGE 36 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 56
BER
11-BER003737
3306
OBEID, NICK &
OBEID, JODI
00911229
N
REI
0001456951-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
73WKLQNVKRPHVDUH
VHOOLQJIRUOHVVWKDQ
DVVHVVHGYDOXHLQ1+
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH1+KDV
DQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
2XWRIFRPSVVXEPLWWHG
E\73RQHLVQRQ
TXDOLILHGIRXUDUH
VDOHVDQGRQHVROGIRU
PRUHWKDQ
FRXQW\¶VDVVHVVPHQW
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
STOVALL,
SEVERN
0
437,600
375,000 02 NO
CHANGE
437,600 ACCEPT
STAFF REC
437,600 JA/HJ
9:00 AM 57
BER
11-BER004083
15365
O'CALLAGHAN,
KATHLEEN A &
PEASLEY,
NORMAN B
00907507
N
REI
0001455744-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
+RPHVVHOOLQJIRUOHVVLQ
1+
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWHGOLVWLQJWR
EULFN1HLJKERUKRRGKDG
DQDEXQGDQFHRIVDOHVLQ
&RPSVVXEPLWWHG
DUHEDQNVDOHVRULQIHULRU
WRVXEMHFW*UDGHVDQG
ODQGYDOXHVDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
336,100
304,300 03 INCREASE
337,900 01
REDUCTION
315,000 JA/HJ
PAGE 37 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER004613
APPEAL
ID
10459
OWNER/
APPELLANT
PAJTAS, JASON
RICHARD
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00922226
N
REI
ABS NUMBER
0001459249-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1RQ
STOVALL,
TXDOLILHG
SEVERN
6DOH'DWH
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
+RPHZDVGHQLHGD
UHILQDQFHE\EDQN
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH
&RUUHFWHGOLVWLQJ
FKDQJHGH[WHULRUIURP
EULFNWRDQG
URRIWRDUFKLWHFWXUDO
VKLQJOHV7KH1+KDVDQ
DEXQGDQFHRITXDOLILHG
VDOHV&RPSVSURYLGHG
E\73DUHDODWH
VDOHDQGDPLG
VDOH7KHFRPSLV
DVVHVVHGDWRI
VDOHVSULFH6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
PAGE 38 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
211,700
APPELLANT
OPINION VALUE
($)
STAFF REC
166,259 03 INCREASE
STAFF REC
VALUE ($)
DECISION
212,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
212,600 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 59
BER
11-BER003992
8758
RICH, GEORGE L
JR & RICH,
BETTY
00907332
N
REI
0001455575-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
+RXVHLVQRWOLVWHGWKH
VDPHDVVLPLODUKRXVH
RQVDPHVWUHHW
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH$WWKH
LQIRUPDOOHYHOOLVWLQJRQ
VXEMHFWZDVFRUUHFWHG
&RUUHFWHG6)RI%$6
)*5)86$GGHG)63
DQG[GHFN
FKDQJHGWRVWRULHV
EULFNYLQ\O
KDOIEDWKDQG
EHGURRPV:LWKDOOWKHVH
FKDQJHVYDOXHZHQW
GRZQ7KHFRPS
WKDWWKH73FLWHVDVD
VLPLODUPRGHOLVOLVWHGDV
KHDWHG6)ODUJHU
7KHUHPD\EHPLQRU
HUURUVLQWKHFRPS¶V
OLVWLQJVXEMHFWOLVWLQJLV
DFFXUDWH6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
350,400
345,000 02 NO
CHANGE
350,400 ACCEPT
STAFF REC
350,400 JA/HJ
9:00 AM 60
BER
11-BER003816
15310
ROBINSON,
DAVID &
ROBINSON,
SUSAN
00915351
N
REI
0001457508-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
&RPSDULQJWRVLPLODU
KRPHV6D\VKRPHKDV
QRXSJUDGHVDQGKRPHLV
LQRULJLQDOFRQGLWLRQ
6KRUWVDOHVDQG
IRUHFORVXUHVIRU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWHGOLVWLQJWR
DUFKLWHFWXUDOVKLQJOHV
DQGFKDQJHGH[WHULRU
IURPWREULFN
+RPH$<%DQG(<%DUH
ERWKZKLFKVKRZV
QRXSJUDGHVKDYH
RFFXUUHG7KH1+KDVDQ
DEXQGDQFHRITXDOLILHG
VDOHV6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
284,000
266,000 03 INCREASE
285,400 ACCEPT
STAFF REC
285,400 JA/HJ
PAGE 39 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
9:00 AM 61
BER
11-BER003810
159
9:00 AM 62
BER
11-BER004711
15501
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
SAN FILIPPO,
BONNIE & SAN
FILIPPO,
THOMAS
00915332
N
REI
0001457475-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HVEDQN
VDOH
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
&RPSDUDWLYHPDUNHW
DQDO\VLV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH1+
KDVDQDEXQGDQFHRI
TXDOLILHGVDOHV6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
STOVALL,
SEVERN
0
268,600
250,000 02 NO
CHANGE
268,600 ACCEPT
STAFF REC
268,600 HJ/JA
SEGARRA,
JOSEPH &
SEGARRA,
MARGARET
00907214
N
REI
0001455473-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
+RXVHLVDVVHVVHGWRR
KLJKEDVHGRQWKHVDOHV
SULFHRIDGMDFHQW
SURSHUWLHV
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH$OO
FRPSVWKDWWKH73FLWHV
KDYHWKHVDPHJUDGHDV
WKHVXEMHFW73LV
DOVRXVLQJDIRUHFORVHG
FRPSDQGFRPSWKDW
GLGQWVDOHLQ
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
319,700
260,767 02 NO
CHANGE
319,700 ACCEPT
STAFF REC
319,700 JA/HJ
PAGE 40 of 45
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 ($)
MOTION
9:00 AM 63
BER
11-BER004074
10468
STEPHENS,
MICHAEL &
STEPHENS,
RENEE
00911276
N
REI
0001457030-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3ULYDWHDSSUDLVDODQG
DFFRUGLQJWR=LOORZVDOHV
KDYHGHFUHDVHG
6DOHV5DWLR
&2'6DOHV5DWLR
6XE1+
&2'6XE1+
&RXQW\CV&DVH
&RUUHFWHGURRIOLVWLQJWR
DVSKDOWVKLQJOHV$OO
WKUHHFRPSVRQ73¶V
DSSUDLVDODUHRQFRXQW\¶V
4XDOLILHG6DOHV5HSRUW
UDQJLQJIURP
RIDVVHVVHG
YDOXH2WKHULQIR
VXEPLWWHGRQHVDOHLV
QRWTXDOLILHGDQGWKH
RWKHUVROGIRUPRUHWKDQ
FRXQW\
VDVVHVVPHQW
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
0
452,400
407,669 01
REDUCTION
449,100 ACCEPT
STAFF REC
449,100 JA/HJ
9:00 AM 64
BER
11-BER003800
42314
STEWART,
THOMAS LEE
00907603
N
REI
0001455831-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
73WKLQNVKRPHVDUH
VHOOLQJIRUOHVVLQ1+
6DOHV5DWLR
&2'
&RXQW\CV&DVH1+KDV
DQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
+DOIRIWKHFRPSV73
VXEPLWWHGDUHRQRXU
4XDOLILHG6DOHV5HSRUW
GHIHQGLQJFRXQW\CV
YDOXH7KHRWKHUKDOIRI
FRPSVDUHIURPDQ
DGMDFHQW1+ZLWKQRQ
FRPSDUDEOHLQIHULRU
KRPHVFRQVWUXFWHGE\
GLIIHUHQWEXLOGHU6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
337,700
300,000 02 NO
CHANGE
337,700 01
REDUCTION
314,900 JA/HJ
PAGE 41 of 45
STOVALL,
SEVERN
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 65
BER
11-BER004118
3472
STITT, JASON &
STITT, REBEKAH
00919103
N
REI
0001458674-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HVIRUFHG STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
)DLUPDUNHWYDOXHRI
KRPHVKRXOGEHZKDW
WKH\SDLGIRULWVLQFHLW
ZDVDVDOH
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH7KH1+
KDVDQDEXQGDQFHRI
TXDOLILHGVDOHV73¶V
SULYDWHDSSUDLVDOXVHV
FRPSVIURPVXEMHFW1+
KRZHYHUWKH\DUHLQIHULRU
WRWKHVXEMHFW2XWRIWKH
WKUHHFRPSVLQDSSUDLVDO
WZRSURSHUWLHVVROGIRU
DQG
PRUHWKDQWD[
DVVHVVPHQW7KHWKLUG
FRPSZDVDVDOH
2WKHUFRPSVSURYLGHGE\
73DUHQRWLQFORVH
SUR[LPLW\2QHFRPSZDV
IRUFHGDQGWKHRWKHUD
EDQNVDOH6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
306,000
257,500 02 NO
CHANGE
306,000 01
REDUCTION
290,500 JA/HJ
9:00 AM 66
BER
11-BER004183
39378
STUFFLET,
PATRICK M
00915520
N
REI
0001457595-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URSHUW\LVYDOXHGDERYH
KRPHVWKDWKDYHVROGLQ
DUHD
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH1+
KDGDQDEXQGDQFHRI
TXDOLILHGVDOHVLQ
73
VSULYDWHDSSUDLVDO
DQGRWKHULQIRVXEPLWWHG
XWLOL]HGDOOVDOHV
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
296,800
262,438 02 NO
CHANGE
296,800 ACCEPT
STAFF REC
296,800 JA/HJ
PAGE 42 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER003790
APPEAL
ID
5579
OWNER/
APPELLANT
YAKUPKOVICH,
RAYMOND &
YAKUPKOVICH,
ADELE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00917303
N
REI
ABS NUMBER
0001458372-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
6LPLODUIORRUSODQV
DVVHVVHGIRUOHVVWKDQ
VXEMHFW
6DOHV5DWLR
&2'
6DOHV5DWLR6XE1+
&2'6XE1+
&RXQW\CV&DVH
&RUUHFWHGEDWKOLVWLQJWR
IXOOQRKDOI7KLV1+
KDVDPL[WXUHRIKRPHV
JUDGHG$YHUDJHWR
*RRG73LV
FRPSDULQJVXEMHFWWR
VLPLODUIORRUSODQVIRU
HTXLW\KRZHYHUWKHVH
KRPHVDUHQRW
FRPSDUDEOHGXHWREHLQJ
ORFDWHGLQGLIIHUHQWVXE
VHFWLRQRI1+7KHRWKHU
KRPHVDUHQRQJROIORWV
DQGJUDGHG$YHUDJH
6XEMHFWKRPHLVD
JROIORWDQGJUDGHG*RRG
6XEMHFWKDV
FRQVLVWHQWO\EHHQ
DSSUDLVHGDWPRUHWKDQ
ERWKFRPSVVLQFHODVW
UHYDOLQGXHWR
WKHVHYDULDWLRQV73DOVR
VXEPLWWHGDQDSSUDLVDO
GDWHGDVZHOO
DVRWKHUFRPSVVROGLQ
6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDFKDQJHLQ
YDOXHRI
PAGE 43 of 45
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
411,000
APPELLANT
OPINION VALUE
($)
STAFF REC
327,800 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
408,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
408,200 JA/HJ
DECISION
COMMENTS
Board of Equalization and Review - November 8, 2011
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER001213
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40673
NC OWNER LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
02703208
Y
REI
ABS NUMBER
0001507901-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQ
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
4,622,900
0 WITHDRAWAL
4,622,900 Withdrawn
0
0
4,245,000
0 WITHDRAWAL
4,245,000 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVWKH
0DOODUG&UHHN&HQWHU
ZKLFKLVPDGHXSRI
WKUHH&/$66%RIILFH
FRPSOH[HVZLWKD
FRPELQHGVSDFHRI
VTIWDQGORFDWHG
ZLWKLQWKH8QLYHUVLW\
5HVHDUFK3DUNLQ
&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
7ULSOH1HWDQGDFDSUDWH
RIZDVXVHGIRU
&ODVV%VSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODU&ODVV%
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
$SSHOODQWKDVFKRVHQWR
:,7+'5$:
9:00 AM 69
BER
11-BER001214
40674
NC OWNER LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
02703210
Y
REI
0001507908-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIW&/$66%
RIILFHFRPSOH[ZKLFKLV
ORFDWHGZLWKLQWKH
8QLYHUVLW\5HVHDUFK3DUN
LQ&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
)XOO6HUYLFHDQGDFDS
UDWHRIZDVXVHG
IRU&ODVV%VSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODU&ODVV%
SURSHUWLHV7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
$SSHOODQWKDVFKRVHQWR
:,7+'5$:
PAGE 44 of 45
DECISION
COMMENTS
Board of Equalization and Review - November 8, 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 70
BER
11-BER001229
40676
NC OWNER LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
02703504
Y
REI
0001507947-20112011-0000-0
01 Above
Market
Appellant has chosen to
WITHDRAW.
HUDSON,
SCOTT
0
1,172,700
0 WITHDRAWAL
1,172,700 Withdrawn
0
9:00 AM 71
BER
11-BER003261
40206
PROSPERITY
MEDICAL I LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
02707220
Y
REI
0001508265-20112011-0000-0
01 Above
Market
Appellant has chosen to
WITHDRAW
HUDSON,
SCOTT
0
9,052,000
7,900,000 WITHDRAWAL
9,052,000 Withdrawn
0
9:00 AM 72
BER
11-BER001973
37441
UNIVERSITY
BANK PROP C/O
BANK OF
AMERICA /
ERNST & YOUNG
04721108
Y
REI
0001633318-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1RVXSSRUW
GRFXPHQWDWLRQKDVEHHQ
UHFHLYHG
HUDSON,
SCOTT
0
3,449,000
0 WITHDRAWAL
3,449,000 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVD%DQNRI$PHULFD
ORFDWHGDWWKHFRUQHURI
+DUULV%OYGDQG1RUWK
7U\RQ7KHVXEMHFWZDV
YDOXHGE\WKH,1&20(
$3352$&+DW
DQGVXSSRUWHG
E\WKH&267
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHGIRXU
VDOHVRI%$1.6LQ
&KDUORWWHIURP
7KHDSSHOODQWKDVVHQW
QRVXSSRUW
GRFXPHQWDWLRQ7KH
FRXQW\UHFRPPHQGVD
1&7KH$SSHOODQWKDV
:LWKGUDZQWKHDSSHDO
Notes:
ZDVUHPRYHGIURPDQGUHVFKHGXOHGWRSHUD'U
VQRWHDQGWKH%RDUG%(5UHVFKHGXOHGWR
*HRUJH5LFK&DVH%(53,'FDOOHGWRUHTXHVWUHVFKGXOHGXHWRSULRU'UDSSWKHDOUHDG\KDGVRLVVFKHGXOHGWRFRPHLQDURXQGQRRQDIWHUKLVDSSW
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 45 of 45
BER CHAIRMAN
DECISION
COMMENTS