Board of Equalization and Review - December 20, 2011
Date run: 4/25/2012 10:45:44 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
9:00 AM 1
ROW
NO.
5
LEVEL
BER
Docket Date:
CASE
NUMBER
11-BER002076
APPEAL
ID
40317
12/20/2011
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
APPLE NINE
NORTH
CAROLINA LP /
LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
04933102
N
REI
ABS NUMBER
0001641112-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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PAGE 1 of 16
APPRAISER
JACKSON,
CECIL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
8,355,800
APPELLANT
OPINION VALUE
($)
STAFF REC
3,400,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
9,525,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
7,450,100 JN/RA
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001180
APPEAL
ID
40752
OWNER/
APPELLANT
ATAPCO UEP
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04745301
N
REI
ABS NUMBER
0001636921-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH CECIL
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
3,598,800
0 01
REDUCTION
2,240,300 ACCEPT
STAFF REC
2,240,300 JN/RA
0
6,854,300
0 01
REDUCTION
4,266,800 ACCEPT
STAFF REC
4,266,800 JN/RA
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9:00 AM 3
BER
11-BER001185
40744
ATAPCO UEP
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
04745302
N
REI
0001636923-20112011-0000-0
01 Above
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JACKSON,
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PAGE 2 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003209
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40822
BRANCH
BANKING
TRUST CO /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04928206
N
REI
ABS NUMBER
0001640029-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
JACKSON,
6DOH'DWH6DOH
CECIL
3ULFH
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1$
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PAGE 3 of 16
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,708,400
APPELLANT
OPINION VALUE
($)
STAFF REC
662,139 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,708,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,708,400 JN/RA
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003082
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37274
BRE/ESA P
PORTFOLO
TXNC
PROPERTIES /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
04933133
N
REI
ABS NUMBER
0001641157-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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PAGE 4 of 16
APPRAISER
JACKSON,
CECIL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,510,400
APPELLANT
OPINION VALUE
($)
STAFF REC
866,416 03 INCREASE
STAFF REC
VALUE ($)
DECISION
3,126,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
3,126,100 JN/RA
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER002648
APPEAL
ID
40135
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
IKEA
PROPERTIES
INC / DUFF &
PHELPS, LLC ATTN: ROBERT
HERMAN
04746102
N
REI
ABS NUMBER
0002618510-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
JACKSON,
CECIL
0
32,534,800
18,000,000 01
REDUCTION
28,630,400 ACCEPT
STAFF REC
28,630,400 JN/RA
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JACKSON,
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0
556,100
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389,300 ACCEPT
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389,300 RA/JN
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9:00 AM 7
BER
11-BER000322
34400
LJW LAND LLC
04933138
N
REI
0001641167-20112011-0000-0
01 Above
Market
PAGE 5 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 8
BER
11-BER002099
34403
LJW LAND LLC
04933139
N
REI
0001641168-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
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0
705,300
500,000 01
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493,700 ACCEPT
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493,700 JN/RA
9:00 AM 9
BER
11-BER002651
34399
PANOS
PROPERTIES
04908201
N
REI
0001637443-20112011-0000-0
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JACKSON,
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0
1,420,100
398,000 01
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426,000 ACCEPT
STAFF REC
426,000 JN/RA
PAGE 6 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 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 10
BER
11-BER002652
34397
PANOS
PROPERTIES
04908202
N
REI
0001637444-20112011-0000-0
01 Above
Market
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QHZDVVHVVHGYDOXH
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DGMXVWPHQWVRI
JACKSON,
CECIL
0
100,000
9:00 AM 11
BER
11-BER002284
41321
SHREEJI
HOSPITALITY OF
UNIVERSITY /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
04933136
N
REI
0001641164-20112011-0000-0
01 Above
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PAGE 7 of 16
APPELLANT
OPINION VALUE
($)
STAFF REC
28,000 01
REDUCTION
2,200,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
30,000 ACCEPT
STAFF REC
4,066,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
30,000 RA/JN
3,530,000 RA/JN
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 12
BER
11-BER001184
40865
ST JAMES
PLACE OF
CHARLOTTE
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
04933140
N
REI
0001641169-20112011-0000-0
01 Above
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JACKSON,
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0
702,300
0 01
REDUCTION
393,300 ACCEPT
STAFF REC
393,300 JN/RA
9:00 AM 13
BER
11-BER001174
40854
THE CONST
BRICK TILE CO /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
04928202
N
REI
0001640017-20112011-0000-0
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&2'1$
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VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI+DUULV%OYG7KH
FRXQW\KDVUHFRJQL]HGD
8WLOLW\5LJKWRI:D\
WKURXJKWKHUHDURI
SURSHUW\DVZHOOZDWHU
TXDOLW\EXIIHUV
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
2,247,700
0 01
REDUCTION
337,200 ACCEPT
STAFF REC
337,200 JN/RA
PAGE 8 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 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 14
BER
11-BER001179
40221
TOWN CENTER
ASSOCIATES /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
04928297
N
REI
0001640045-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI+DUULV5RDGDQG
:7+DUULV%OYG7KH
FRXQW\KDVUHFRJQL]HGD
8WLOLW\5LJKWRI:D\
WKURXJKWKHIURQWRI
SURSHUW\DVZHOOVKDSH
LVVXHV&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
413,800
9:00 AM 15
BER
11-BER002298
40159
TOWN CENTER
BUSINESS LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
04928210
N
REI
0001640042-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7KHDSSHOODQWKDVQRW
VXEPLWWHGD3UR)RUPD
5HQW5ROODQG6DOHVDV
6XSSRUWGRFXPHQWDWLRQ
0
4,663,500
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VTIW5HWDLO
&HQWHU&RXQW\YDOXHG
SDUFHOEDVHGRQWKH
,QFRPH$SSURDFKWR
YDOXHDWVTIW
0DUNHW5HQWIRUWKH
SURSHUW\W\SH7KH
DSSHOODQWKDVQRW
VXEPLWWHGD3UR)RUPD
5HQW5ROORU6DOHVDV
6XSSRUWGRFXPHQWDWLRQ
7KHFRXQW\UHFRPPHQGV
D1R&KDQJHLQYDOXH
PAGE 9 of 16
JACKSON,
CECIL
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
2,700,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
248,300 ACCEPT
STAFF REC
248,300 JN/RA
4,663,500 ACCEPT
STAFF REC
4,463,500 RA/JN
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER002668
APPEAL
ID
33842
OWNER/
APPELLANT
UNCC
HOSPITALITY
LLC - ATTN:
BARRY W
WHISANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04924110
N
REI
ABS NUMBER
0001639831-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRIIRI
1WU\RQDQG8QLYHUVLW\
&LW\%OYGLQWKH
8QLYHUVLW\DUHD,WLVD
&RPIRUWVXLWHV,WLVDQ
URRPLQWHULRUFRUULGRU
SURSHUW\WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHG
DQDERYHYHU\JRRG
OLPLWHGVHUYLFHXQLW7KH
FRVWDSSURDFKZDVXVHG
WRYDOXHWKHSURSHUW\IRU
WKHFXUUHQWDVVHVVPHQW
7KHLQFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKD
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
H[SHQVHVYDFDQF\UDWHV
DQGFDSUDWHVIURPWKH
&RPPHUFLDO'DWD
6XUYH\7KHDYJGDLO\
UDWHXVHGLV7KH
ZHHNGD\UDWHVIRUWKLV
+RWHODUHZLWK
ZHHNHQGVWKHDW
7KHUHFRPPHQGDWLRQLV
IRUDQLQFUHDVHLQYDOXH
EDVHGRQWKHLQFRPH
DSSURDFKWRYDOXH
PAGE 10 of 16
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
6,092,600
APPELLANT
OPINION VALUE
($)
STAFF REC
2,700,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
6,621,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
5,378,000 JN/RA
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 17
BER
11-BER002659
34410
UNCC
HOSPITALITY
LLC - ATTN:
BARRY W
WHISANT
04924111
N
REI
0001639832-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI8QLYHUVLW\&LW\
%OYG7KHFRXQW\KDV
UHFRJQL]HGWKHSDUFHODV
SDUWRIWKHKRWHORQ
SDUFHODQGKDV
EHHQDQDGMXVWPHQW
DFFRUGLQJO\VTIW
7KHSDUFHOLVD
FRQWLJXRXVWUDFWRIODQG
XVHGDVSDUWSDUNLQJIRU
WKHIDFLOLW\&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
IRUHTXLW\
0
359,900
300,000 01
REDUCTION
269,900 ACCEPT
STAFF REC
269,900 JN/RA
9:00 AM 18
BER
11-BER001189
39401
UNIVERSITY
PARTNERS LP /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
04940103
N
REI
0001642305-20112011-0000-0
01 Above
Market
0DUYLQ3RHUZLWKGUHZDV JACKSON,
UHSUHVHQWDWLYH($ CECIL
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWVHQWFRVW
DQDO\VLV
0
865,300
780,002 02 NO
CHANGE
865,300 ACCEPT
STAFF REC
865,300 JN/RA
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
6(59,&(*$5$*(RQ
DQDFWUDFWRQ1
7U\RQ6WUHHW7KH
LPSURYHPHQWKDVEHHQ
JUDGHGDV*22'DQGLV
HTXLWDEOHZLWKRWKHUOLNH
SURSHUWLHV7KH&RVW
DSSURDFKZDVXVHGWR
DUULYHDWDYDOXH7KH
$SSHOODQWRIIHUVDFRVW
DQD\OVLVDVSDUWRIWKHLU
GRFXPHQWDWLRQ7KH
FRXQW\UHFRPPHQGVD
12&+$1*(LQYDOXH
6HH6DOHVUHSVRUWIRU
FRPSV
PAGE 11 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STRICKLAND,
PAUL G JR
18726417
N
REI
0001923540-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$6DOH
LANDER,
'DWH1$6DOH3ULFH
LAURIE
1$
732SLQLRQRI9DOXH
733ULYDWH
$SSUDLVDO1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
/7FODVVLILHGDV
5HVLGHQWLDODQG=RQHG
5ZLWKSXEOLFXWLOLWLHV
DQGDODQGXVHRI5
7KHSDUFHOKDV
DSSUR[LPDWHO\)W
RI6WUHHW)URQWDJHWKHUH
DUHQRLQIOXHQFHIDFWRUV
DSSOLHGWRWKHSDUFHO
JLYLQJWKHSDUFHOD/DQG
9DOXHRI7KH
VXEMHFWDOVRLQFOXGHVD
VWRU\UHVLGHQWLDO
VWUXFWXUHZLWK6T
)WRIKHDWHGDUHDDQGD
WRWDOJURVVDUHDRI
6T)W7KH6WUXFWXUH
KDV)XOO%DWKV
EHGURRPVDQGKDVDQ
$<%RIDQGDQ
(<%RIPDNLQJ
WKH3K\VLFDO'HSUHFLDWLRQ
RIDQGDJUDGHRI
JLYLQJWKH%XLOGLQJD
9DOXHRI7KLV
SDUFHODOVRFRQVLVWRID
6)<,LWHPVZLWKDYDOXH
RIPDNLQJWKH
7RWDO$VVHVVHG9DOXHRI
5HYLHZHG
VXEPLWWHGFRPSVQRWHG
WKDWFRPSLVDWZRVWRU\
LQIORRGDUHD&RPS
ZDVDGLVWUHVVVDOHDQG
&RPSKDVKDGQR
XSNHHSDQGVXEMHFWKDV
VRPHUHPRGHOLQJLQ
6WDIIUHFRPPHQGV
QRFKDQJHLQYDOXH
0
278,300
240,000 02 NO
CHANGE
SCHUTT,
HOLLY
0
106,400
0 02 NO
CHANGE
SCHUTT,
HOLLY
0
198,700
9:00 AM 19
BER
11-BER004765
65
9:00 AM 20
BER
11-BER006161
42751
AG FOX GROUP
LLC
22304222
N
REI
0002023996-20112011-0000-0
01 Above
Market
9:00 AM 21
BER
11-BER005866
38150
ANDRICHUK,
DANIEL
12522719
N
REI
0002619812-20112011-0000-0
01 Above
Market
STAFF NOTES
0HW/RIWV&RQGRPLQLXPV
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
DSSUDLVDOFRPSV
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&KDQJHGWKHOLVWLQJIRU
WKHVTIWXQLWVLQ
0HW/RIWV1HZYDOXH
PAGE 12 of 16
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
129,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
278,300 01
REDUCTION
267,500 RA/JN
106,400 ACCEPT
STAFF REC
106,400 RA/JN
136,300 ACCEPT
STAFF REC
136,300 JN/RA
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER005736
APPEAL
ID
33632
OWNER/
APPELLANT
BOYLSTON,
DOROTHY H
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23109186
N
REI
ABS NUMBER
0002074632-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
6XEGLYLVLRQ1DPH3ROR
&OXEDW:HGGLQJWRQ
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
SCHUTT,
HOLLY
0
244,400
199,328 01
REDUCTION
232,500 01
REDUCTION
223,500 JN/RA
SCHUTT,
HOLLY
0
154,200
124,000 01
REDUCTION
123,700 ACCEPT
STAFF REC
123,700 JN/RA
SCHUTT,
HOLLY
0
243,800
220,000 01
REDUCTION
231,900 01
REDUCTION
222,900 RA/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\
OLVWHG,QDFFRUGDQFH
ZLWKDSUHYLRXV%(5
GHFLVLRQJUDGHFKDQJHG
WR5HYLVHGYDOXH
9:00 AM 23
BER
11-BER005661
32259
BROWN, WAYNE
22701518
N
REI
0002046583-20112011-0000-0
01 Above
Market
6XEGLYLVLRQ1DPH3DUN
6TXDUHFRQGRV
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV
6DOHV5DWLR
&RXQW\CV&DVH
&KDQJHGOLVWLQJJUDGH
DQGODQGYDOXH5HYLVHG
YDOXH
9:00 AM 24
BER
11-BER005723
32266
CRUTCHER,
MARY ANN
23109115
N
REI
0002622410-20112011-0000-0
01 Above
Market
6XEGLYLVLRQ1DPH3ROR
&OXEDW:HGGLQJWRQ
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\
OLVWHG,QDFFRUGDQFH
ZLWKDSUHYLRXV%(5
GHFLVLRQJUDGHFKDQJHG
WR5HYLVHGYDOXH
PAGE 13 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER005882
APPEAL
ID
33400
OWNER/
APPELLANT
D D HOLDING
CO LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12709264
N
REI
ABS NUMBER
0001820581-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
(OL]DEHWK&RXUW
&RQGRPLQLXPV
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
SCHUTT,
HOLLY
0
150,000
91,000 02 NO
CHANGE
150,000 01
REDUCTION
120,400 RA/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH:KLOH
WKHUHDUHQRVDOHVLQ(OL]
&W&RQGRVWKHUHDUH
VDOHVLQWKHLPPHGLDWH
YLFLQLW\RIRWKHUFRQGRV
9:00 AM 26
BER
11-BER005891
33416
D D HOLDING
CO LLC
12709265
N
REI
0001820582-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
151,400
91,000 02 NO
CHANGE
151,400 01
REDUCTION
121,300 RA/JN
9:00 AM 27
BER
11-BER005889
33442
D D HOLDING
CO LLC
12709266
N
REI
0001820583-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
149,200
91,000 02 NO
CHANGE
149,200 01
REDUCTION
119,800 RA/JN
9:00 AM 28
BER
11-BER005900
33460
D D HOLDING
CO LLC
12709268
N
REI
0001820585-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
151,400
91,000 02 NO
CHANGE
151,400 01
REDUCTION
121,300 RA/JN
9:00 AM 29
BER
11-BER005897
33384
D D HOLDING
CO LLC
12709271
N
REI
0001820588-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
153,800
91,000 02 NO
CHANGE
153,800 01
REDUCTION
122,900 RA/JN
9:00 AM 30
BER
11-BER005894
33450
D D HOLDING
CO LLC
12709273
N
REI
0001820590-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
149,200
91,000 02 NO
CHANGE
149,200 01
REDUCTION
119,800 RA/JN
9:00 AM 31
BER
11-BER005893
33467
D D HOLDING
CO LLC
12709276
N
REI
0001820593-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
150,000
91,000 02 NO
CHANGE
150,000 01
REDUCTION
120,400 RA/JN
9:00 AM 32
BER
11-BER005886
33434
D D HOLDING
CO LLC
12709281
N
REI
0001820598-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
153,800
91,000 02 NO
CHANGE
153,800 01
REDUCTION
122,900 RA/JN
9:00 AM 33
BER
11-BER005883
33418
D D HOLDING
CO LLC
12709282
N
REI
0001820599-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
149,200
91,000 02 NO
CHANGE
149,200 01
REDUCTION
119,800 RA/JN
9:00 AM 34
BER
11-BER005888
33443
D D HOLDING
CO LLC
12709288
N
REI
0001820605-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
149,200
91,000 02 NO
CHANGE
149,200 01
REDUCTION
119,800 RA/JN
9:00 AM 35
BER
11-BER005885
33459
D D HOLDING
CO LLC
12709259
N
REI
0001820576-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
151,400
91,000 02 NO
CHANGE
151,400 01
REDUCTION
121,300 RA/JN
9:00 AM 36
BER
11-BER005887
33433
D D HOLDING
CO LLC
12709263
N
REI
0001820580-20112011-0000-0
01 Above
Market
See parcel 127-092-64
SCHUTT,
HOLLY
0
149,200
91,000 02 NO
CHANGE
149,200 01
REDUCTION
119,800 RA/JN
9:00 AM 37
BER
11-BER006083
32202
LYON, JAMES T
22701520
N
REI
0002046586-20112011-0000-0
01 Above
Market
6XEGLYLVLRQ1DPH3DUN
6TXDUHFRQGRV
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV
SCHUTT,
HOLLY
0
145,800
122,000 01
REDUCTION
117,100 ACCEPT
STAFF REC
117,100 JN/RA
SCHUTT,
HOLLY
0
245,400
220,000 01
REDUCTION
233,400 ACCEPT
STAFF REC
233,400 RA/JN
6DOHV5DWLR
&RXQW\CV&DVH
&KDQJHGOLVWLQJJUDGH
DQGODQGYDOXH5HYLVHG
YDOXH
9:00 AM 38
BER
11-BER005920
32264
MEIER, HAROLD
& MEIER, EDITH
23109114
N
REI
0002622409-20112011-0000-0
01 Above
Market
PAGE 14 of 16
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER005258
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
32897
PFLUM,
DOROTHY &
PFLUM, CHARLIE
22541408
N
REI
ABS NUMBER
0002044700-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
198,500
190,000 02 NO
CHANGE
198,500 ACCEPT
STAFF REC
198,500 JN/RA
SCHUTT,
HOLLY
0
189,000
150,000 02 NO
CHANGE
189,000 ACCEPT
STAFF REC
189,000 JN/RA
SCHUTT,
HOLLY
0
488,900
465,000 02 NO
CHANGE
488,900 ACCEPT
STAFF REC
488,900 JN/RA
JACKSON,
CECIL
0
578,500
490,000 WITHDRAWAL
578,500 Withdrawn
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9:00 AM 40
BER
11-BER005344
36938
VINTON,
SANDRA
22910372
N
REI
0002062646-20112011-0000-0
01 Above
Market
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9:00 AM 41
BER
11-BER005093
32651
VOSBURGH,
JACQUELINE &
VOSBURGH,
ROBERT
12524606
N
REI
0001818444-20112011-0000-0
01 Above
Market
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9:00 AM 42
BER
11-BER003262
40162
WATERS, K
MARTIN III &
GRIFFITH,
ROBIN / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
04921118
Y
REI
0001638994-20112011-0000-0
01 Above
Market
Notes:
PAGE 15 of 16
0
DECISION
COMMENTS
Board of Equalization and Review - December 20, 2011
187-264-17 was removed from the 12/15 docket and added to this one due to being out of town on business.
099-211-29 & 099-211-30: 2 of 15 parcels rescheduled to 1/25/12 per bd on 12/19/11 due to appellants misunderstanding of timing guidlines. The board ordered that all 45 units of
Elizabeth Court Condo be changed to 59% ECON. JN/RA (Veronica corrected all listed on the docket; Holly will adjust the remaining units and notice them informally.
049-181-08, 049-282-01, 049-282-07, 049-282-08 & 049-241-17: 1/3/12 meeting Byron Pearce requested a reschedule for 5 pcls that were previously heard
on 12/20/11 due to the values being increased and the tax reps argument was that the hearing notices were mailed directly to him instead of his firm, although they were mailed to the correct address the board still agreed to reschedule them.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 16 of 16
BER CHAIRMAN