Board of Equalization and Review - December 6, 2011
Date run: 4/25/2012 10:22:58 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
ROW
NO.
5
LEVEL
Docket Date:
CASE
NUMBER
12/6/2011
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 1
BER
11-BER000098
7198
WARD, RONALD
W JR
02117106
N
REI
0001492894-20112011-0000-0
01 Above
Market
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435,300
280,000 01
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363,700 ACCEPT
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363,700 UM/DB
9:00 AM 2
BER
11-BER000886
2280
BROWN, RUFUS
BYRON IV
16308215
N
REI
0001881485-20112011-0000-0
01 Above
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366,100
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303,600 ACCEPT
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303,600 UM/DB
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PAGE 1 of 28
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004376
APPEAL
ID
12447
OWNER/
APPELLANT
HOOD, HAROLD
ARTHUR /
PATRICK,
HARPER &
DIXON, LLP ATTN: DAVID W
HOOD
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13109312
N
REI
ABS NUMBER
0001825466-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
GRIFFIN,
MIKE
0
126,300
GRIFFIN,
MIKE
0
145,800
APPELLANT
OPINION VALUE
($)
STAFF REC
95,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
126,300 01
REDUCTION
110,900 UM/DB
145,400 ACCEPT
STAFF REC
145,400 UM/DB
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9:00 AM 4
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11-BER001854
6314
IVIE, MELISSA
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13111311
N
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0001825848-20112011-0000-0
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140,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 5
BER
11-BER001963
34351
BANK OF
AMERICA /
ERNST & YOUNG
04744102
N
REI
0001636859-20112011-0000-0
01 Above
Market
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HUDSON,
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0
4,889,400
0 03 INCREASE
6,845,200 ACCEPT
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6,845,200 UM/DB
9:00 AM 6
BER
11-BER003124
37277
BRE/ESA TX
PROPERTIES
LP / THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
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N
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0001636896-20112011-0000-0
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5,091,300 UM/JB
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PAGE 3 of 28
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER002655
APPEAL
ID
40847
OWNER/
APPELLANT
CELLCO
PARTNERSHIP /
PARADIGM TAX
GROUP - ATTN:
GARY KOENKE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04740104
N
REI
ABS NUMBER
0001636806-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 4 of 28
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,234,300
APPELLANT
OPINION VALUE
($)
STAFF REC
4,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,088,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
5,088,900 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER002784
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37667
CHICK-FIL-A INC
- ATTN: DAVID
FADER
04725206
N
REI
ABS NUMBER
0001633856-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
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PAGE 5 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,716,000
APPELLANT
OPINION VALUE
($)
STAFF REC
1,197,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,716,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,544,400 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
9:00 AM 9
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001181
APPEAL
ID
40156
OWNER/
APPELLANT
DDC HOTELS
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04721129
N
REI
ABS NUMBER
0001633359-20112011-0000-0
REASON
01 Above
Market
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PAGE 6 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
9,766,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
9,322,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
9,322,700 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
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AMOUNT
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DECISION
APPR
VALUE ($)
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($)
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STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 10
BER
11-BER003290
41624
EIGHTH AND
MAIN PARKING FINANCIAL
ENTERPRISES III
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04727411
N
REI
0001634140-20112011-0000-0
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213,900
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52,300 ACCEPT
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52,300 UM/DB
9:00 AM 11
BER
11-BER002826
41058
FIFTH THIRD
BANK /
THOMSON
REUTERS ATTN: SUZANNE
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04725210
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REI
0001633868-20112011-0000-0
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PAGE 7 of 28
HUDSON,
SCOTT
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER003272
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41614
FINANCIAL
ENTERPRISES III
LLC - 8TH &
MAIN PARKING
ASSOCIATES
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04727103
N
REI
ABS NUMBER
0001634083-20112011-0000-0
REASON
01 Above
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PAGE 8 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,350,400
APPELLANT
OPINION VALUE
($)
STAFF REC
600,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,555,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,555,900 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER003277
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39643
FINANCIAL
ENTERPRISES III
LLC - 8TH &
MAIN PARKING
ASSOCIATES
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04727401
N
REI
ABS NUMBER
0001634121-20112011-0000-0
REASON
01 Above
Market
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PAGE 9 of 28
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
7,921,500
APPELLANT
OPINION VALUE
($)
STAFF REC
3,800,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,686,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
4,936,300 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER002005
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37528
HELMS, LOUIS M
JR
04721126
N
REI
ABS NUMBER
0001633354-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
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PAGE 10 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,817,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,706,100 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,817,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,817,600 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER002082
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37290
HPTCY
PROPERTIES
TRUST C/O
MARRIOTT
BUSINESS
SERV / LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
04721117
N
REI
ABS NUMBER
0001633336-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
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733ULYDWH$SSUDLVDO
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7KHDYJGDLO\UDWHXVHG
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PAGE 11 of 28
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
9,327,600
APPELLANT
OPINION VALUE
($)
STAFF REC
8,060,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
10,319,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
10,319,300 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER003144
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37726
LNR GOVERNOR
HUNT ROAD
SOUTH INC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04741201
N
REI
ABS NUMBER
0001636825-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
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3ULFH1$
732SLQLRQRI9DOXH
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PAGE 12 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
103,400
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
93,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
93,100 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 17
BER
11-BER003150
37724
LNR RESEARCH
DRIVE INC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04740107
N
REI
0001636812-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWFRQWHQGVWKDW
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DVVHVVHGYDOXHRI
0
2,815,000
9:00 AM 18
BER
11-BER001955
34352
UNIVERSITY
BANK
PROPERTIES
LTD / ERNST &
YOUNG
04721115
N
REI
0001633332-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH1$
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191,000
PAGE 13 of 28
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,847,200 ACCEPT
STAFF REC
1,847,200 UM/JB
191,000 ACCEPT
STAFF REC
191,000 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER001550
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
33841
W2001 EASTERN
HOTEL REALTY
LP / THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04721116
N
REI
ABS NUMBER
0001633334-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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7KHDYJGDLO\UDWHXVHG
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PAGE 14 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
12,167,900
APPELLANT
OPINION VALUE
($)
STAFF REC
3,375,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
12,647,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
10,220,800 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER003369
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40816
WACHOVIA
BANK TRUST
CO / THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04727104
N
REI
ABS NUMBER
0001634091-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
1,702,200
0 01
REDUCTION
1,339,000 ACCEPT
STAFF REC
1,339,000 JB/DB
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LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
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6WDIIUHFRPPHQGVD
FKDQJHLQYDOXHWR
0
947,000
685,000 01
REDUCTION
702,000 ACCEPT
STAFF REC
702,000 UM/JB
6DOHV5DWLR
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9:00 AM 21
BER
11-BER002737
39565
DUDLEY, ERIC &
DUDLEY,
MICHELE
12307520
N
REI
0001814825-20112011-0000-0
02 Below
Market
PAGE 15 of 28
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER002323
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24241
LEVINE, DANIEL
& LEVINE, LEIGH
18116218
N
REI
ABS NUMBER
0007149998-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH
LAURIE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
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73
V&DVHDQG,VVXHV
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6XEMHFWSDUFHOFRQWDLQV
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PAGE 16 of 28
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,300,000
APPELLANT
OPINION VALUE
($)
STAFF REC
750,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,300,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,300,000 UM/JB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
9:00 AM 23
BER
11-BER000497
24277
MYERS,
CHARLES N
18105353
N
REI
0001913711-20112011-0000-0
01 Above
Market
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LANDER,
6DOH'DWH1$6DOH LAURIE
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PAGE 17 of 28
0
1,416,400
900,000 03 INCREASE
1,416,400 03 INCREASE
IN VALUE
1,328,700 UM/DB
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER003866
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
32336
LILIEN, ROBERT
S
00118617
N
REI
ABS NUMBER
0001409459-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
VXEPLWWHGVDOHV
APPRAISER
SCHUTT,
HOLLY
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
306,900
0
112,800
APPELLANT
OPINION VALUE
($)
STAFF REC
260,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
306,900 01
REDUCTION
287,400 UM/DB
90,300 ACCEPT
STAFF REC
90,300 UM/JB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\
OLVWHG6HHVDOHVUHSRUW
IRUVLPLODUVL]HXQLWVVROG
IRU.LQ
9:00 AM 25
BER
11-BER004770
23243
CARPENTER,
KEITH &
CARPENTER,
DENISE
05116202
N
REI
0001645172-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
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1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
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V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%$1'*5$'()25
&21',7,21,668(6
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72$1'*5$'(
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3523(57<5(176
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3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
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5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 18 of 28
80,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER003017
APPEAL
ID
41384
OWNER/
APPELLANT
AQUESTA
BANK / SILVER
OAK ADVISORS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00512330
N
REI
ABS NUMBER
0001438817-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
5,563,700
4,000,000 03 INCREASE
5,655,900 ACCEPT
STAFF REC
5,655,900 UM/DB
WORTHEN,
RUSS
0
1,774,100
1,151,240 02 NO
CHANGE
1,774,100 01
REDUCTION
1,587,200 DB/UM
WORTHEN,
RUSS
0
1,902,300
1,742,800 ACCEPT
STAFF REC
1,742,800 DB/UM
6DOHV5DWLR
&2'
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D%$1.'%$$TXHVWD
%DQN$SSHOODQWSURYLGHV
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6)<,LWHPVZHUHDEVHQW
9LVLWHGDQGDGGHGWR
35&OLVWLQJ65
,QFUHDVHWR
9:00 AM 27
BER
11-BER003221
40827
BB T /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00527201
N
REI
0001441566-20112011-0000-0
01 Above
Market
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6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
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6DOHV5DWLR
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3ULPHORFDWLRQ65
1&
9:00 AM 28
BER
11-BER003206
40818
BRANCH
BANKING TRUST
CO / THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00536101
N
REI
0001443998-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
$SSUDLVDO'DWH1$
73CV&DVHDQG
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$SSHOODQWCV&RPSVDUHRI
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$3352$&+$7
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PAGE 19 of 28
459,867 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER002948
APPEAL
ID
37417
OWNER/
APPELLANT
CASHION
PROPERTIES
LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00518301
N
REI
ABS NUMBER
0001439605-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
127$)8//
&203/(7(5(3257
68%0,77('
73CV&DVHDQG
,VVXHV3URYLGHVWZR
SDJHVRQO\IURPDQ
DSSUDLVDOGDWHG
6HSWHPEHU
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
2,100,700
1,290,000 01
REDUCTION
1,635,100 ACCEPT
STAFF REC
1,635,100 UM/DB
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URYLGHVGDWDRQ&ODVV%
RIFVSDFH
0
4,118,000
1,788,500 03 INCREASE
5,303,000 01
REDUCTION
3,795,800 DB/UM
6DOHV5DWLR
&2'
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D&219(1,(1&(
6725('%$
&$6+,21C60,1,0$57
/RFDWLRQLVSUHPLHU
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UDPSDQG6WDWHVYLOOH
5RDGZLWKKLJKYLVLELOLW\
QRWHG&RUUHFWHGJUDGH
WRIURPDQG
UHPRYHGWKHDFFHVV
LQIOXHQFHIDFWRUIURPODQG
GXHWRWUDIILFLVVXH
REVHUYHG9LVLWHG
VXEMHFWRQ
$33(//$17,6,1
$*5((0(17:,7+
9$/8(65 5HGXFWLRQ
WR
9:00 AM 30
BER
11-BER003567
40497
CORNELIUS
MEDICAL
PROPERTY LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00512308
N
REI
0001438768-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
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D0(',&$/2)),&(
%8,/',1*&ODVV$
9DOXHGZLWKWKH&267
$3352$&+DW
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GDWD,1&20(
$3352$&+XVLQJWKHLU
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RI65
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PAGE 20 of 28
DECISION
COMMENTS
Board of Equalization and Review - December 6, 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 31
BER
11-BER003557
39809
CORNELIUS
MEDICAL
PROPERTY LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00512328
N
REI
0001438815-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9DOXH3URYLGHV
OLVWLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
&RPPHUFLDO9DFDQW/DQG
IURQWLQJ-HWWRQ5RDG
6DOHDFURVV-HWWRQ
ODQGVROGIRU
SHUVTXDUHIRRW
65 1&
0
840,100
9:00 AM 32
BER
11-BER002388
34371
DDRTC
BIRKDALE
VILLAGE LLC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00537105
N
REI
0001444016-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV3URYLGHGOLVWRI
ODQGVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D&RPPHUFLDO9$&$17
/$1'$VSKDOWSDYLQJ
ZDVQRWOLVWHG$''('
65 ,1&5($6(WR
0
1,925,400
9:00 AM 33
BER
11-BER002653
33926
EGGLETON,
RICHARD &
EGGLETON,
MARGARET
00521220
N
REI
0001439926-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9$/8(
6DOHV5DWLR
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D5(7$,/%8,/',1*LQ
GRZQWRZQ&RUQHOLXV
$GMXVWHG(<%WR
IURP2ZQHULVLQ
DJUHHPHQWZLWKYDOXHRI
65
5HGXFWLRQ
0
323,200
PAGE 21 of 28
APPELLANT
OPINION VALUE
($)
STAFF REC
375,000 02 NO
CHANGE
1,000,000 03 INCREASE
210,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
840,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
420,000 DB/UM
2,099,600 ACCEPT
STAFF REC
2,099,600 UM/DB
203,600 ACCEPT
STAFF REC
203,600 UM/JB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER002849
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41043
FIFTH THIRD
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00537492
N
REI
ABS NUMBER
0001444384-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
741,100
WORTHEN,
RUSS
0
1,770,000
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
0
8,310,900
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,225,200 Withdrawn
DECISION
VALUE ($)
MOTION
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
%$1.'%$%DQN
9DOXHGE\WKH&267
$3352$&+DW
8VLQJWKH
,1&20($3352$&+
UHYHDOVDYDOXHRI
$SSHOODQW
SURYLGHVQRVXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFH65 ,QFUHDVH
WR
9:00 AM 35
BER
11-BER002394
41397
FIRST CITIZENS
BANK /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00527104
N
REI
0001441515-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9DOXH
1,550,000 01
REDUCTION
1,475,000 ACCEPT
STAFF REC
1,475,000 UM/DB
8,310,900 01
REDUCTION
7,546,700 UM/DB
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
%$1.'%$VW
&LWL]HQV/RFDWHGDWD
SULPHORFDWLRQRI:HVW
&DWDZEDDQG/LYHUSRRO
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&RUQHOLXVZLWKKLJK
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DQGRXWRIVXEMHFWLVYHU\
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,1&20($3352$&+
$7%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
65 5HGXFWLRQWR
9:00 AM 36
BER
11-BER001222
40770
LBP KENTON
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
00506131
N
REI
0001436403-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
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D&RPPHUFLDO2)),&(
%8,/',1*9DOXHGE\
WKH,1&20(
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$3352$&+UHYHDOVD
YDOXHRI
65 1&
PAGE 22 of 28
0 02 NO
CHANGE
DECISION
COMMENTS
The withdraw form
was accepted by the
board.
Board of Equalization and Review - December 6, 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
9:00 AM 37
BER
11-BER002868
37688
LNH REAL
ESTATE LLC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT ATTN: TERRY
LANDERS
00513127
N
REI
0001438868-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$ RUSS
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9$/8(
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D&$5'($/(56+,3
'%$/$.(1250$1
+<81'$,([FHOOHQW
YLVLELOLW\IURP,QRWHG
65 1&
0
2,104,900
1,910,300 02 NO
CHANGE
2,104,900 Withdrawn
9:00 AM 38
BER
11-BER003677
41473
PLEUR-RICKSTEPH LLC C/O
THE STEPHENS
COMPANY /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
00512312
N
REI
0001438776-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
RSLQLRQRIIHUHG0
RU
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URYLGHVVDOHVFRPSVOLVW
0
3,416,200
1,700,000 02 NO
CHANGE
3,416,200 ACCEPT
STAFF REC
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
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(&.(5'6
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65 1&
PAGE 23 of 28
DECISION
VALUE ($)
MOTION
0
3,416,200 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 39
BER
11-BER001555
40868
PM PARTNERS
LP / ANDERSON
& ASSOCIATES ATTN: TOM
ANDERSON, CAE
00508307
N
REI
0001437098-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV3URYLGHV3/
VWDWHPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D0,1,:$5(+286(
'%$8+$8/029,1*
$1'6725$*(2)
6$)(+$5%258QLW
UHQWDOUDWHVUDQJHIURP
WRSHU
PRQWK9DOXHGE\WKH
&267$3352$&+DW
%\
FRPSDULVRQWKH,1&20(
$3352$&+UHYHDOVD
YDOXHRI
XWLOL]LQJWKHDSSHOODQWCV
SURYLGHG
ILQDQFLDOV65 1&
0
4,471,700
2,200,000 02 NO
CHANGE
4,471,700 ACCEPT
STAFF REC
4,471,700 UM/DB
9:00 AM 40
BER
11-BER001560
40886
PM PREFERRED
PROPERTIES
LP / ANDERSON
& ASSOCIATES ATTN: TOM
ANDERSON, CAE
00517180
N
REI
0001439473-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV3URYLGHV3/
VWDWHPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D0,1,:$5(+286(
'%$8+$8/029,1*
$1'6725$*(2)
/$.(1250$18QLW
UHQWDOUDWHVUDQJHIURP
WRSHU
PRQWK(QFORVHGFOLPDWH
FRQWUROOHGXQLWV
QRWHG9DOXHGE\WKH
&267$3352$&+DW
%\
FRPSDULVRQWKH,1&20(
$3352$&+UHYHDOVD
YDOXHRI
XWLOL]LQJDSSHOODQWCV
SURYLGHGILQDQFLDOV
65 1&
0
4,971,800
3,100,000 02 NO
CHANGE
4,971,800 ACCEPT
STAFF REC
4,971,800 UM/DB
PAGE 24 of 28
DECISION
COMMENTS
Board of Equalization and Review - December 6, 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 ($)
MOTION
9:00 AM 41
BER
11-BER001898
36372
RNA
INVESTMENT
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WORTHEN,
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DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER002019
APPEAL
ID
37522
OWNER/
APPELLANT
WHITE REAL
PROPERTY LP /
JOHN JORDAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00527102
N
REI
ABS NUMBER
0001441510-20112011-0000-0
REASON
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STAFF NOTES
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
2,077,300
APPELLANT
OPINION VALUE
($)
STAFF REC
1,043,340 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,058,100 01
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DECISION
VALUE ($)
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1,558,000 DB/UM
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The Appellant has
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PAGE 26 of 28
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER001585
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
4194
CHRISTENBURY,
LOUISE G /
LAURA C.
BROWN
11127103
Y
REI
ABS NUMBER
0001788415-20112011-0000-0
REASON
01 Above
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STAFF NOTES
APPRAISER
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PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
225,300
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OPINION VALUE
($)
STAFF REC
435,000 01
REDUCTION
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VALUE ($)
DECISION
488,100 01
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VALUE ($)
MOTION
225,300 UM/JB
DECISION
COMMENTS
Board of Equalization and Review - December 6, 2011
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER002654
APPEAL
ID
OWNER/
APPELLANT
PARCEL
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CONSE
NT
ABS
TYPE
40113
BIRKDALE GC
LLC C/O IRI
GOLF GROUP
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VINTON
00929103
Y
REI
ABS NUMBER
0001460676-20112011-0000-0
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DECISION
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0
538,900
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262,600
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Notes:
11 BER 4376 was originally on the 11/17/11 docket but was rescheduled to 12/6/11. 163-082-15 was added to this docket per Hicks and Griffin; no hearing letter was sent. 131-113-11, id # 6314, removed from 11/17 docket and added to 12/6 per Eric; the tp showed up on Fri the 18th for his hearing; the Board accepted Mike’s Staff Rec of a $400
reduction to correct the listing. ($145,400); however, Julia did NOT key it since it is going back to board on 12/6 so he will not get a decision letter until after 12/6. 181-053-53, 11-BER-497, appeal ID 24277 was removed from 10/5 to today per Charlene & Garrett. 111-271-03 (CONTAMINATION PARCEL), is being removed from the 10/6 docket to
be reheard on todays docket per Garrett. 181-053-53 was originally heard on 10/5, he asked us to call him when his case came up to be heard so he could leave until that time, we were extremely busy and failed to call him, the bd ruled to increase his value, we allowed him a reschedule to today so he could speak to the bd;
005-272-02 & 005-243-13: 2 of 15 parcels rescheduled to 1/25/12 per bd on 12/19/11 due to appellants misunderstanding of timing guidlines.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 28 of 28
BER CHAIRMAN