Board of Equalization and Review - January 31, 2012 Date run: 4/25/2012 11:00:55 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-BER006087 1/31/2012 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 15155 BARR, MICHAEL & BARR, LINDA 04111209 N REI ABS NUMBER 0001608469-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH. 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUEHOLHYHVWKDWKLV YDOXHLVLQHTXLWDEOH FRPSDUHGWRKLV QHLJKERUV 6DOHV5DWLR%DQN )RUFHG6DOHV &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW6ODWHU5GZDV SXUFKDVHGIRU .DVD)&%HFDXVH WKHDSSHOODQWIDFHV6ODWHU 5GKHZDVQRWLQFOXGHG LQWKH1+6ODWHU5LGJH IRUZKLFKKHLVDSDUWRI +HKDVEHHQDGGHGEDFN WRWKH1+DQGVXEMHFWWR *UDGLQJ/DQG9DOXHDQG )DFWRULQJDGMXVWPHQWV 7KH1+KDVEHHQ IDFWRUHGE\WR UHFRJQL]H)&CVWKDWDUH UHVXOWLQJLQIDOOLQJVDOHV SULFHV7KHFRXQW\CV VDOHVUHSRUWZRXOG LQGLFDWHWKDWWKHYDOXH HVWLPDWHIRUWKHVXEMHFW LVOLQHZLWKRWKHU FRPSDUDEOHKRPHVLQWKH 1+7KHFRXQW\ UHFRPPHQGVDUHGXFWLRQ WREDVHGRQWKH DIRUHPHQWLRQHG FRUUHFWLRQV PAGE 1 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 90,800 APPELLANT OPINION VALUE ($) STAFF REC 48,000 01 REDUCTION STAFF REC VALUE ($) DECISION 44,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 44,700 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER002569 APPEAL ID 31577 OWNER/ APPELLANT BIRMINGHAM, TAMMY PARCEL ID/ VIN CONSE NT ABS TYPE 03723210 N REI ABS NUMBER 0001599665-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 20,000 APPELLANT OPINION VALUE ($) STAFF REC 10,000 01 REDUCTION STAFF REC VALUE ($) DECISION 14,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 14,100 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER002580 APPEAL ID 31574 OWNER/ APPELLANT BIRMINGHAM, TAMMY PARCEL ID/ VIN CONSE NT ABS TYPE 03723211 N REI ABS NUMBER 0001599666-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2IIHUHGE\ RZQHURI0+DQGUHDOW\ FRPSDQ\ PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 20,100 10,000 01 REDUCTION 14,200 ACCEPT STAFF REC 14,200 DG/PB 0 20,200 10,000 02 NO CHANGE 20,200 ACCEPT STAFF REC 20,200 PB/DG 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVLQD 0RELOH+RPH1+ ORFDWHGDW6W )UDQFLV'UDQGZDV SXUFKDVHGLQD5HODWHG VDOHLQIRU 7KH1+KDV VHHQOLWWOHWRQRVDOHV DFWLYLW\RYHUODVWIHZ \HDUV7KH1+' DQRWKHU0RELOH+RPH FRPPXQLW\ZDVXVHGDV DEDVLVIRUHVWDEOLVKLQJ ODQGYDOXHLQ1+' WKHVXEMHFW1+7KH1+ KDVEHHQIDFWRUHGE\ WRUHFRJQL]HWKH GRZQWXUQLQWKLVPDUNHW $)ORRGSODLQ6:,0 %8))(5DGMXVWPHQWRI ZDVDSSOLHG7KH FRXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHWR 9:00 AM 4 BER 11-BER002589 31580 BIRMINGHAM, TAMMY 03723633 N REI 0001599743-20112011-0000-0 01 Above Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER002576 APPEAL ID 31988 OWNER/ APPELLANT HUGES, GREGORY PARCEL ID/ VIN CONSE NT ABS TYPE 03723212 N REI ABS NUMBER 0001599667-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 20,200 APPELLANT OPINION VALUE ($) STAFF REC 10,000 01 REDUCTION STAFF REC VALUE ($) DECISION 14,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 14,300 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER002594 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 31586 HUGHES, GREG 03723646 N REI ABS NUMBER 0001599758-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 19,800 APPELLANT OPINION VALUE ($) STAFF REC 7,000 01 REDUCTION STAFF REC VALUE ($) DECISION 6,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 6,900 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER003659 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 26498 JONES, EVELYN G 03919308 N REI ABS NUMBER 0001605095-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 106,100 APPELLANT OPINION VALUE ($) STAFF REC 95,000 01 REDUCTION STAFF REC VALUE ($) DECISION 101,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 101,800 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 8 BER 11-BER000895 25744 LAUTURE, FARAH 03722938 N REI 0001599572-20112011-0000-0 01 Above Market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bove Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER004880 APPEAL ID 11128 OWNER/ APPELLANT STEELE, LEVI & STEELE, ANITA PARCEL ID/ VIN CONSE NT ABS TYPE 03727146 N REI ABS NUMBER 0001600414-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7KHDSSHOODQWLVVXHLV HTXLW\ZLWKKLVQHLJKERUV PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 164,400 0 60,500 APPELLANT OPINION VALUE ($) STAFF REC 130,900 02 NO CHANGE STAFF REC VALUE ($) DECISION 164,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 164,400 DG/PB 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW (GLQERURXJKLQWKH+\GH 3DUN1+7KH1+KDV VHHQOLWWOHVDOHVDFWLYLW\ RYHUODVWIHZ\HDUV7KH 1+KDVEHHQIDFWRUHGE\ WRUHFRJQL]HWKH GRZQWXUQLQWKLVPDUNHW 7KHVXEMHFWKDVEHHQ JUDGHG*22'TXDOLW\DW VTIWDQGLV FRPSDUDEOHWR ZKLFKVROGIRU LQDW MXVWVTIW7KH FRXQW\UHFRPPHQGVDD 1&LQYDOXH 9:00 AM 11 BER 11-BER004995 11093 STIKELEATHER, RICHARD W 03721205 N REI 0001598985-20112011-0000-0 01 Above Market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of 46 HUDSON, SCOTT 38,000 01 REDUCTION 46,600 01 REDUCTION 39,500 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER004998 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 15153 STIKELEATHER, RICHARD W 04112511 N REI ABS NUMBER 0001608931-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUEHOLHYHVWKDWKLV YDOXHLVLQHTXLWDEOH FRPSDUHGWRRWKHU SURSHUWLHV6HQWVDOHV DQGOLVWLQJVDVZHOODV RSHUDWLQJVWDWHPHQW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION HUDSON, SCOTT 0 75,200 45,000 01 REDUCTION 55,700 01 REDUCTION 47,700 DG/PB )RUHFORVXUH<(6 HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 0DUNHWYDOXHLVWKHSULFH SDLGIRUWKHSURSHUW\ 0 92,300 46,000 02 NO CHANGE 92,300 ACCEPT STAFF REC 92,300 PB/DG 6DOHV5DWLR &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW6ODWHU5GZDV EXLOWLQ7KH EXLOGLQJVXIIHUVIURP SK\VLFDOGHWHULRUDWLRQ VXFKDVURWWLQJIDVFLD ERDUGDQGDVDJJLQJURRI LQQHHGRIUHSDLUV7KH FRXQW\KDVUHFRJQL]HG WKHFRQGLWLRQZLWKD $GGLWLRQDO3K\VLFDO DGMXVWPHQWDQGORZHUHG (<%WR7KHFRXQW\ UHFRPPHQGVDUHGXFWLRQ WREDVHGRQWKH DIRUHPHQWLRQHG DGMXVWPHQWV 9:00 AM 13 BER 11-BER005965 10228 STOUT, JEANETTE 03925109 N REI 0001605982-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW&UDQGRQ'UZDV SXUFKDVHGDVDUHVXOWRI D)RUHFORVXUHLQ IRU7KH DSSHOODQWLVXVLQJ )RUHFORVXUHVDOHVIURP QHDUE\3HDFKWUHH+LOOV VXEGLYLVLRQDV FRPSDUDEOHVDOHV7KH FRXQW\UHFRPPHQGVD 1&LQYDOXHEDVHGRQ VDOHVDQGVWDWVLQWKH LPPHGLDWH1+ PAGE 9 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER001284 APPEAL ID 26408 OWNER/ APPELLANT STOUT, JEANNETTE T PARCEL ID/ VIN CONSE NT ABS TYPE 04109446 N REI ABS NUMBER 0001608316-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 0DUNHWYDOXHLVWKHSULFH SDLGIRUWKHSURSHUW\ PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 77,200 46,000 02 NO CHANGE 77,200 ACCEPT STAFF REC 77,200 PB/DG 0 133,100 175,000 02 NO CHANGE 133,100 ACCEPT STAFF REC 133,100 PB/DG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW&LQG\&UHHN/Q ZDVSXUFKDVHGDVD UHVXOWRID)RUHFORVXUHLQ IRU7KH DSSHOODQWLVXVLQJ )RUHFORVXUHVDOHVIURP RXWVLGHWKH1+DVZHOO DVVDOHVDVVXSSRUW GRFXPHQWDWLRQ)RXU )&CVWRSODFHLQ DQGWKDWUHVXOWHGLQ %DQNVDOHV$IWHUWKH VXEMHFWZDVSXUFKDVHG WKUHHVXEVHTXHQWVDOHV WRRNSODFHDUPV OHQJWKDQGRQHIRUFHG VDOHWKDWPLUURUHDFK RWKHU7KH1+KDVEHHQ IDFWRUHGE\WR UHFRJQL]HIDOOLQJVDOHV SULFHV7KHFRXQW\ UHFRPPHQGVD1&LQ YDOXHEDVHGRQVDOHV DQGVWDWVLQWKH LPPHGLDWH1+ 9:00 AM 15 BER 11-BER004916 2635 WILLIAMS, CHARLES & WILLIAMS, CYNTHIA 03740110 N REI 0001602495-20112011-0000-0 01 Above Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 16 BER 11-BER000865 26416 BELK, B V JR/ATTN:JIM FLOWERS 04123301 N REI 0001610865-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH "QRWFOHDUO\ VWDWHG 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 3RRUDFFHVV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH UHVLGHQWLDOURDGLVQRW H[WHQGHGWRWKHSURSHUW\ 7KHRQO\DFFHVVLVD URDGXVHGIRUDGMDFHQW FRPPHUFLDOSURSHUWLHV $GMXVWHGODQGIRU SRRUDFFHVVDQG JHQHUDOFRQGLWLRQIRU EHLQJ]RQHGUHVLGHQWLDO LQDSRRUORFDWLRQ VXUURXQGHGE\ FRPPHUFLDOSURSHUWLHV 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 18,000 5,000 01 REDUCTION 11,700 ACCEPT STAFF REC 11,700 PB/DG 9:00 AM 17 BER 11-BER002585 26414 CHAMBERS, STOVER H 04122243 N REI 0001610782-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR )63WR863DQG)&3WR 8&36XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 99,500 89,000 01 REDUCTION 87,000 ACCEPT STAFF REC 87,000 PB/DG 9:00 AM 18 BER 11-BER000251 34199 COCHRANE, VIRGINIA 04116111 N REI 0001609812-20112011-0000-0 Condition/Dam )RUHFORVXUH1R STOVALL, age 6DOH'DWH6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV /LJKWQLQJVWUXFNKRXVH 6DOHV5DWLR &2' &RXQW\CV&DVH7RRN KRXVHRII&DUGZKLFK ZDVVWUXFNE\OLJKWQLQJ +RPHLVGHPROLVKHGQR ORQJHUWKHUH6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 170,000 60,000 01 REDUCTION 86,400 ACCEPT STAFF REC 86,400 PB/DG PAGE 11 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9:00 AM 19 BER 11-BER000109 25608 EQUITY TRUST COMPANY CUSTODIAN FBO 04115110 N REI 0001609676-20112011-0000-0 01 Above Market )RUHFORVXUH<HV STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV +RPHLVZRUWKOHVVWKDQ WD[YDOXH 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWR 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 142,900 73,900 01 REDUCTION 9:00 AM 20 BER 11-BER005244 10230 ERWIN, ELLOREE M 03911606 N REI 0001604158-20112011-0000-0 01 Above Market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of 46 STAFF REC VALUE ($) DECISION 130,200 ACCEPT STAFF REC 76,600 01 REDUCTION DECISION VALUE ($) MOTION 130,200 PB/DG 71,400 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER002892 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41055 FIFTH THIRD BANK / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04124214 N REI ABS NUMBER 0001610921-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 5HSUHVHQWHGE\ 7KRPVRQ5HXWHUV7D[ 5HSUHVHQWDWLYHV1R LQIRUPDWLRQZDV VXEPLWWHGEHIRUH GHDGOLQH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) STOVALL, SEVERN 0 1,885,700 )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV +RPHLVLQGLVUHSDLU 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 99,900 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,885,700 01 REDUCTION DECISION VALUE ($) MOTION 1,624,500 DG/PB 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFW LVDEDQN9DOXHGE\WKH &RVW$SSURDFKDQG VXSSRUWHGE\,QFRPH $SSURDFKDW &KDQJHG(<%IURP WRDQGJUDGHIURP WRWRPDLQWDLQ HTXLW\ZLWKRWKHUEDQNV &KDQJHG/RFDWLRQWR WRUHFRJQL]HD VOLJKWO\LQIHULRUORFDWLRQ RI73FRPSVVROGLQ 73SURYLGHG VXSSRUWLQJLQIRUPDWLRQ GD\EHIRUHERDUGKHDULQJ RQ7KHFRXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 9:00 AM 22 BER 11-BER006152 22383 FOUR BOYS PROPERTIES LLC / THOMAS B HENSON 09303306 N REI 0001726264-20112011-0000-0 01 Above Market PAGE 13 of 46 61,600 01 REDUCTION 77,800 ACCEPT STAFF REC 77,800 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 23 BER 11-BER004943 5319 GOODFELLOW, JOSEPH 04116276 N REI 0001609996-20112011-0000-0 01 Above Market )RUHFORVXUH<HV STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLRQR TXDOLILHG &2'QR TXDOLILHG &RXQW\CV&DVH 1HLJKERUKRRGKDGOLWWOH WRQRVDOHVDFWLYLW\,WKDG RQHEDQNVDOHDQGRQH IRUHFORVXUHLQODWH ERWKWUDQVDFWLRQVEHLQJ WKHSURSHUW\XQGHU DSSHDO7KHUHZHUHQR RWKHUWUDQVDFWLRQV VXJJHVWLQJWKH1+LV VWDEOH$OORI73FRPSV DUHEDQNVDOHVIURP GLIIHUHQWWD[1+RWKHU WKDQVXEMHFW2WKHUVHWRI FRPSVDUHDOO VDOHV6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 84,400 9:00 AM 24 BER 11-BER002257 37870 HERRIN BROTHERS COAL AND ICE COMPANY / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 09110908 N REI 0001725456-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 5DLOURDGULJKWRIZD\DQG QRDFFHVV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGGXHWRUDLOURDG ULJKWRIZD\DQGIRU RGGWULDQJXODUVKDSH 3DUFHOGRHVKDYHDFFHVV IURP$FDGHP\6WUHHW 2QHRI73FRPSVLVD DFUHWUDFWWKDWLVQRW FRPSDUDEOHZLWKWKH VXEMHFW6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 20,000 PAGE 14 of 46 APPELLANT OPINION VALUE ($) STAFF REC 60,000 02 NO CHANGE 6,600 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 84,400 ACCEPT STAFF REC 84,400 PB/DG 8,000 ACCEPT STAFF REC 8,000 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 25 BER 11-BER002252 37866 HERRIN BROTHERS COAL AND ICE COMPANY / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 09111230 N REI 0001725587-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH1$PXOWLSDUFHO 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 5DLOURDGULJKWRIZD\ IORRGSODLQDQGQRDFFHVV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGIRUIORRGSODLQ DQGGXHWRUDLOURDG DQGSRZHUOLQHULJKWRI ZD\V3DUFHOLVQRWODQG ORFNHGGXHWRVXEMHFW KDYLQJVDPHRZQHURI DGMDFHQWSURSHUW\ZLWK DFFHVVWR(WK6WUHHW 2QHRI73FRPSVLVD DFUHWUDFWWKDWLVQRW FRPSDUDEOHZLWKWKH VXEMHFW6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 72,300 20,325 01 REDUCTION 36,200 ACCEPT STAFF REC 36,200 DG/PB 9:00 AM 26 BER 11-BER002250 37868 HERRIN BROTHERS COAL AND ICE COMPANY / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 09111231 N REI 0001725590-20112011-0000-0 01 Above Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 27 BER 11-BER002251 37862 HERRIN BROTHERS COAL AND ICE COMPANY / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 09111232 N REI 0001725593-20112011-0000-0 01 Above Market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elow Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 29 BER 11-BER005959 16881 LOWEN, MICHAEL JOSEPH 09305402 N REI 0001726722-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR DUFKLWHFWXUDOVKLQJOHV DQGYLQ\O7ZRRI 73FRPSVDUHQRQ TXDOLILHGDEDQNVDOH DQGDIRUHFORVXUH7KH WKLUGFRPSKDVQRVDOHV LQIRUPDWLRQOLVWHG 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 94,600 64,900 01 REDUCTION 84,700 01 REDUCTION 70,300 PB/DG 9:00 AM 30 BER 11-BER001489 26959 PATEL, VALLABHBHAI N / UNIVERSAL PROPERTY TAX GROUP - ATTN: HANK MEYER 04119311 N REI 0001610372-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 6D\VKRPHLVUXQGRZQ DQGKDVQRDLU 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR DQGDGGHGILUHSODFH +RPHDSSHDUVWREH OLYHGLQ6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 34,900 5,000 01 REDUCTION 30,700 ACCEPT STAFF REC 30,700 DG/PB PAGE 17 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 31 BER 11-BER001498 26974 PATEL, VALLABHBHAI N / UNIVERSAL PROPERTY TAX GROUP - ATTN: HANK MEYER 04119312 N REI 0001610373-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 5DYLQHFXWVSURSHUW\LQ KDOI1HHGVJUDGLQJDQG LQIUDVWUXFWXUH 6DOHV5DWLR &2' &RXQW\CV&DVH/RWLV YDFDQW73PHQWLRQVWKDW SURSHUW\QHHGVJUDGLQJ EXW3RODULVFRQILUPV WKHUHDUHQRWRSRJUDSK\ LVVXHV1RSLFWXUHVZHUH SURYLGHGVKRZLQJD UDYLQHRQSURSHUW\ 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 51,600 30,000 02 NO CHANGE 51,600 ACCEPT STAFF REC 51,600 PB/DG 9:00 AM 32 BER 11-BER006103 16921 PEARL PROPERTIES LLC 09303404 N REI 0001726293-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR DQGFKDQJHGURRIWR DUFKLWHFWXUDOVKLQJOHV 7KUHHRI73FRPSVDUH QRQTXDOLILHGIURP GLIIHUHQWWD[ QHLJKERUKRRGVWZRRI ZKLFKIRUHFORVHGWZLFHLQ 7KHIRXUWKFRPS ODVWVROGLQ6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 84,800 55,000 01 REDUCTION 76,900 ACCEPT STAFF REC 76,900 DG/PB PAGE 18 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 33 BER 11-BER004918 24993 RAYMOND, ANDREW J 09303126 N REI 0001726213-20112011-0000-0 01 Above Market )RUHFORVXUH<HV STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR 73FRPSVDUH VDOHV7KHILUVWFRPSLVD :HOOV)DUJRIRUHFORVXUH 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 91,200 58,542 01 REDUCTION 72,800 ACCEPT STAFF REC 72,800 PB/DG 9:00 AM 34 BER 11-BER005001 24996 STIKELEATHER, RICHARD & STIKELEATHER, NANCY 09302209 N REI 0001726074-20112011-0000-0 01 Above Market 732SLQLRQRI9DOXH STOVALL, SEVERN 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GGHG ILUHSODFHWROLVWLQJ$OO73 FRPSVDUHQRQTXDOLILHG DQGIRXUDUHIURP GLIIHUHQWWD[ QHLJKERUKRRGV6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQLQFUHDVH LQYDOXHRI 0 74,700 45,000 03 INCREASE 76,300 01 REDUCTION 72,500 DG/PB 9:00 AM 35 BER 11-BER004993 24984 STIKELEATHER, RICHARD W 09303712 N REI 0001726463-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR ZKLFKZDVFKDQJHGIURP DWWKHLQIRUPDOOHYHO DQGDGGHGILUHSODFHWR OLVWLQJ$OO73FRPSVDUH QRQTXDOLILHGDQGILYHDUH LQGLIIHUHQWWD[ QHLJKERUKRRGV6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 85,500 45,000 01 REDUCTION 82,900 01 REDUCTION 78,600 DG/ZH PAGE 19 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 36 BER 11-BER005905 13769 STOCK LOAN SERVICES LLC ATTN: WENDY ISAAC 09305204 N REI 0001726654-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH PXOWLSDUFHO 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR DQGWRRNWHUUDFHVRII OLVWLQJ73FRPSVDUH VDOHV6XEMHFWVLWV RQGRXEOHORWZLWKKDOI WKHYDOXHLQWKHODQG 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 127,300 58,000 01 REDUCTION 122,100 01 REDUCTION 106,100 DG/PB 9:00 AM 37 BER 11-BER005904 13768 STOCK LOAN SERVICES LLC ATTN: WENDY ISAAC 09305217 N REI 0001726681-20112011-0000-0 01 Above Market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of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 38 BER 11-BER000556 33374 STRONG, ERICA 04113489 N REI 0001609568-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRVXEPLWWHG7D[ YDOXHWRRORZ 6DOHV5DWLR &2' &RXQW\CV&DVH7D[ QHLJKERUKRRGKDG TXDOLILHGVDOHV+RZHYHU LWKDGIRUHFORVXUH EDQNRUIRUFHGVDOHV ZKLFKFDXVHGWD[YDOXHV WRGURS6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 105,200 132,000 02 NO CHANGE 105,200 ACCEPT STAFF REC 105,200 PB/DG 9:00 AM 39 BER 11-BER002190 30273 WILWORTH PROPERTIES LLC - ATTN: JOE BORGESE 04121233 N REI 0001610630-20112011-0000-0 01 Above Market )RUHFORVXUH<HV STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRVXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH1+KDG TXDOLILHGVDOHVDQG IRUHFORVXUHV6DOHVUDWLR LVXQGHUVXJJHVWLQJ WKLV1+LVQRWRYHU YDOXHG6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 90,900 64,000 02 NO CHANGE 90,900 ACCEPT STAFF REC 90,900 PB/DG PAGE 21 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 40 LEVEL BER CASE NUMBER 11-BER006080 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17528 2127 THE PLAZA TRUST - ATTN: MICHAEL MOULTON 08119121 N REI ABS NUMBER 0001713535-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'($1'(<%)25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('72$1' (<%727+( &203,1)250$7,21 3529,'('%<73 $1'6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 22 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 272,100 APPELLANT OPINION VALUE ($) STAFF REC 185,600 01 REDUCTION STAFF REC VALUE ($) DECISION 246,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 246,600 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 41 LEVEL BER CASE NUMBER 11-BER003808 APPEAL ID 1145 OWNER/ APPELLANT B D HOLDINGS OF MARVIN LLC PARCEL ID/ VIN CONSE NT ABS TYPE 08115111 N REI ABS NUMBER 0001712211-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( +286(:$6'(02 3(50,7,668(' 0$5&+7+( /279$/8(,67+( 6$0()257+,61+%' 7+(&203 ,1)250$7,21 3529,'('%<73$5( /(667+$1 )25(&/2685($1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 23 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 88,500 APPELLANT OPINION VALUE ($) STAFF REC 15,000 01 REDUCTION STAFF REC VALUE ($) DECISION 36,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 36,000 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 42 LEVEL BER CASE NUMBER 11-BER005291 APPEAL ID 24332 OWNER/ APPELLANT BARRINGER, GLENN PARCEL ID/ VIN CONSE NT ABS TYPE 08117517 N REI ABS NUMBER 0001713011-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'($1'(<%)25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('72$1' 7+((<%727+( &203,1)250$7,21 3529,'('%<73$5( 352%$7(*297%$1. $1'*22' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 24 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 248,600 APPELLANT OPINION VALUE ($) STAFF REC 163,342 01 REDUCTION STAFF REC VALUE ($) DECISION 227,600 01 REDUCTION DECISION VALUE ($) MOTION 225,100 DG/ZH DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 43 LEVEL BER CASE NUMBER 11-BER002013 APPEAL ID 30791 OWNER/ APPELLANT BROWN, THOMAS LEWIS (TRUSTEE) PARCEL ID/ VIN CONSE NT ABS TYPE 08021308 N REI ABS NUMBER 0001709912-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 284,700 0 347,300 APPELLANT OPINION VALUE ($) STAFF REC 202,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 236,300 01 REDUCTION 199,100 DG/ZH 347,300 ACCEPT STAFF REC 347,300 DG/ZH 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$&216,'(56/,*+7 $'-8670(172)7+( (<%$1'*5$'()25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('72$1' (<%727+( &203,1)250$7,21 3529,'('%<73$5( 6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 44 BER 11-BER002835 39827 FIRST UNION NATIONAL BANK OF NC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 08117634 N REI 0001713072-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 121*,9(1 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(612 &203,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,612&+$1*( 65RU5HFRPPHQGHG 9$/8( PAGE 25 of 46 0 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 45 LEVEL BER CASE NUMBER 11-BER005691 APPEAL ID 24346 OWNER/ APPELLANT HENDERSON, PHILIP M PARCEL ID/ VIN CONSE NT ABS TYPE 08118520 N REI ABS NUMBER 0001713424-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( *5$'(:$6 &+$1*('72$1' (<%72)25 &21',7,21,668(6$ /,67,1*&255(&7,21 0$'()2564)77+( &203,1)250$7,21 3529,'('%<73$5( 352%$7($1'*22' 6$/(6)520 $127+(51%+'7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 26 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 246,800 APPELLANT OPINION VALUE ($) STAFF REC 220,000 01 REDUCTION STAFF REC VALUE ($) DECISION 227,600 01 REDUCTION DECISION VALUE ($) MOTION 222,700 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 46 LEVEL BER CASE NUMBER 11-BER006128 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24345 HOLT, DANIEL & DAVIS, PAMELA 08119147 N REI ABS NUMBER 0001713585-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+(*5$'( :$6&+$1*('72 $1'(<%72 7+(&203 ,1)250$7,21 3529,'('%<73,6$ *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 27 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 275,000 APPELLANT OPINION VALUE ($) STAFF REC 250,000 01 REDUCTION STAFF REC VALUE ($) DECISION 254,200 01 REDUCTION DECISION VALUE ($) MOTION 244,500 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 47 LEVEL BER CASE NUMBER 11-BER004585 APPEAL ID 8811 OWNER/ APPELLANT JANUARY, ROBERT B PARCEL ID/ VIN CONSE NT ABS TYPE 08021711 N REI ABS NUMBER 0001710076-20112011-0000-0 REASON 01 Above Market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of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 235,200 APPELLANT OPINION VALUE ($) STAFF REC 132,000 01 REDUCTION STAFF REC VALUE ($) DECISION 204,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 204,400 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER005196 APPEAL ID 12563 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JB STEGALL PROPERTIES, INC - ATTN: LYNN STEGALL SUTTLE 08107305 N REI ABS NUMBER 0001710501-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 72*5$'( 727+(&203 ,1)250$7,21 3529,'('%<73$5( /(667+$1$1' *297%$1.6$/(6 7+(5(17,63(5 0217+7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 29 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 97,800 APPELLANT OPINION VALUE ($) STAFF REC 45,000 01 REDUCTION STAFF REC VALUE ($) DECISION 75,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 75,800 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER005202 APPEAL ID 13528 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JB STEGALL PROPERTIES, INC - ATTN: LYNN STEGALL SUTTLE 08114501 N REI ABS NUMBER 0001712044-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 30 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 91,100 APPELLANT OPINION VALUE ($) STAFF REC 45,000 01 REDUCTION STAFF REC VALUE ($) DECISION 75,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 75,100 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER004905 APPEAL ID 7682 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JEFF MATSON HOMES INC ATTN: JEFF MATSON 08116520 N REI ABS NUMBER 0001712639-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( +286(:$6'(02 $1'3(50,7,668(' -81(7+( &203,1)250$7,21 3529,'('%<73$5( 6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 31 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 92,200 APPELLANT OPINION VALUE ($) STAFF REC 10,000 01 REDUCTION STAFF REC VALUE ($) DECISION 36,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 36,000 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER002483 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 33657 KERR WILLIAMS PROPERTIES LLC / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: SIMPSON Z. FANT 08116629 N REI ABS NUMBER 0001712790-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 $1'*5$'(72 7+()23:$6 5(029('$1'7+( 7(55$&(:$6 $''('7+(5(17,6 3(581,77+( 12&203 ,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 32 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 97,200 APPELLANT OPINION VALUE ($) STAFF REC 34,320 01 REDUCTION STAFF REC VALUE ($) DECISION 82,200 01 REDUCTION DECISION VALUE ($) MOTION 55,900 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER006046 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9006 KLOSEK, JOHN V 08117420 N REI ABS NUMBER 0001712975-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 331,000 APPELLANT OPINION VALUE ($) STAFF REC 244,000 01 REDUCTION STAFF REC VALUE ($) DECISION 292,600 01 REDUCTION DECISION VALUE ($) MOTION 249,600 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER005046 APPEAL ID 1729 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LEVINE, JERRY & LEVINE, PHOEBE 08117404 N REI ABS NUMBER 0001712940-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+(*5$'( :$6&+$1*('72 $1'64)7 &255(&7,217+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *22'6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 34 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 407,800 APPELLANT OPINION VALUE ($) STAFF REC 305,000 01 REDUCTION STAFF REC VALUE ($) DECISION 369,000 01 REDUCTION DECISION VALUE ($) MOTION 331,500 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER006082 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 5403 LUICK, MICHAEL D 08118717 N REI ABS NUMBER 0001713487-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'($1'(<%)25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('72$1' 7+((<%727+( &203,1)250$7,21 3529,'('%<73$5( )25&('*297%$1. $1'*22'6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 35 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 425,500 APPELLANT OPINION VALUE ($) STAFF REC 328,000 01 REDUCTION STAFF REC VALUE ($) DECISION 367,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 367,100 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 55 LEVEL BER CASE NUMBER 11-BER005197 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24351 MAGNOLIA PROPERTIES OF CHARLOTTE LLC 08118410 N REI ABS NUMBER 0001713350-20112011-0000-0 REASON 01 Above Market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of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 305,000 APPELLANT OPINION VALUE ($) STAFF REC 145,000 01 REDUCTION STAFF REC VALUE ($) DECISION 269,000 01 REDUCTION DECISION VALUE ($) MOTION 264,600 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER005206 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24342 NOLAN, PERREN J / W TRENT TONSMIERE 08118156 N REI ABS NUMBER 0001713230-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 $1'7+(*5$'()25 72)25 &21',7,21,668(6 7+(&203 ,1)250$7,21 3529,'('%<73$5( /(66 *297%$1.$1' *22'6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 37 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 261,000 APPELLANT OPINION VALUE ($) STAFF REC 155,000 01 REDUCTION STAFF REC VALUE ($) DECISION 237,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 237,000 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 57 LEVEL BER CASE NUMBER 11-BER006091 APPEAL ID 12579 OWNER/ APPELLANT PEARL PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 08110108 N REI ABS NUMBER 0001711083-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1$1' *297%$1.6$/(6 7+(5(17,63(5 0217+7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 38 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 82,400 APPELLANT OPINION VALUE ($) STAFF REC 50,000 01 REDUCTION STAFF REC VALUE ($) DECISION 70,500 01 REDUCTION DECISION VALUE ($) MOTION 67,600 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER006101 APPEAL ID 12584 OWNER/ APPELLANT PEARL PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 08110509 N REI ABS NUMBER 0001711213-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 72 5(029('7+( *$5$*()520&$5' 7+(&203 ,1)250$7,21 3529,'('%<73$5( /(667+$1$1' *297%$1.6$/(6 7+(5(17,63(5 0217+7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 39 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 78,200 APPELLANT OPINION VALUE ($) STAFF REC 60,000 01 REDUCTION STAFF REC VALUE ($) DECISION 67,400 01 REDUCTION DECISION VALUE ($) MOTION 61,600 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 59 LEVEL BER CASE NUMBER 11-BER005306 APPEAL ID 13529 OWNER/ APPELLANT ROSEN, FRANKLIN R / MICHAEL I JAFFA PARCEL ID/ VIN CONSE NT ABS TYPE 08114804 N REI ABS NUMBER 0001712147-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+('(7*$5 :$65(029('7+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1$1' *22'6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 40 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 97,400 APPELLANT OPINION VALUE ($) STAFF REC 80,300 01 REDUCTION STAFF REC VALUE ($) DECISION 85,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 85,500 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 60 LEVEL BER CASE NUMBER 11-BER006058 APPEAL ID 24341 OWNER/ APPELLANT SCHMID, KATHERINE M PARCEL ID/ VIN CONSE NT ABS TYPE 08119126 N REI ABS NUMBER 0001713542-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 268,200 180,000 01 REDUCTION 241,000 01 REDUCTION 213,300 DG/PB 0 270,000 0 01 REDUCTION 54,000 01 REDUCTION 32,400 DG/PB 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'($1'(<%)25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('72$1' (<%727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 )520$127+(5 1%+'7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 61 BER 11-BER008349 42885 SEIBOLD, STEVEN J 15101109 N REI 0001862030-20112011-0000-0 )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( /$1'+$6&21'*(1 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 41 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 62 LEVEL BER CASE NUMBER 11-BER005050 APPEAL ID 10601 OWNER/ APPELLANT SOEATMADJI, BERTRAND M PARCEL ID/ VIN CONSE NT ABS TYPE 08021814 N REI ABS NUMBER 0001710102-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' :,7+7+(68%-(&7 %(,1*21(2)7+( 6$/(67+(5()25( 6$/(65$7,2$1' &2'$5(1$7+( &203,1)250$7,21 3529,'('%<73$5( $1'*297%$1. 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,612&+$1*( 65RU5HFRPPHQGHG 9$/8( PAGE 42 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 420,100 APPELLANT OPINION VALUE ($) STAFF REC 359,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 420,100 01 REDUCTION DECISION VALUE ($) MOTION 398,400 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 63 LEVEL BER CASE NUMBER 11-BER005198 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 10598 TONSMIERE, W TRENT & TONSMIERE, PERREN NOLAN 08021501 N REI ABS NUMBER 0001709976-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$&216,'(56/,*+7 $'-8670(172)7+( *5$'()25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('727+( &203,1)250$7,21 3529,'('%<73$5( $1'*22' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 43 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 382,100 APPELLANT OPINION VALUE ($) STAFF REC 315,000 01 REDUCTION STAFF REC VALUE ($) DECISION 369,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 369,300 PB/DG DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 64 LEVEL BER CASE NUMBER 11-BER004970 APPEAL ID 5313 OWNER/ APPELLANT VALDER, STEPHEN J PARCEL ID/ VIN CONSE NT ABS TYPE 08114507 N REI ABS NUMBER 0001712059-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 6/,*+7$'-8670(17 2)7+((<%)25 &21',7,21,668(672 7+(&203 ,1)250$7,21 3529,'('%<73$5( )25&('$1'*22* 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 44 of 46 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 330,400 APPELLANT OPINION VALUE ($) STAFF REC 270,000 01 REDUCTION STAFF REC VALUE ($) DECISION 282,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 282,500 DG/PB DECISION COMMENTS Board of Equalization and Review - January 31, 2012 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER004890 APPEAL ID 24353 OWNER/ APPELLANT WHEELER, JEFFREY PARCEL ID/ VIN CONSE NT ABS TYPE 08119132 N REI ABS NUMBER 0001713553-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 392,300 APPELLANT OPINION VALUE ($) STAFF REC 322,500 01 REDUCTION STAFF REC VALUE ($) DECISION 372,800 01 REDUCTION DECISION VALUE ($) MOTION 334,500 PB/DG 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'()25 &21',7,21,668(6 7+(*5$'(:$6 &+$1*('727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *22'6$/(6)520 $127+(51%+'7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 66 BER 11-BER003382 40606 REALTY ASSOCIATES FUND IX LP THE /THOMSON REUTERS ATTN: SUZANNE MARKLEY 04110113 Y REI 0001608387-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 2,862,100 0 WITHDRAWAL 2,862,100 Withdrawn 0 9:00 AM 67 BER 11-BER003387 40689 SUZANNE MARKLEY 04106102 Y REI 0001608069-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 3,154,700 0 WITHDRAWAL 3,154,700 Withdrawn 0 9:00 AM 68 BER 11-BER003392 40623 SUZANNE MARKLEY 04106103 Y REI 0001608071-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 5,089,400 0 WITHDRAWAL 5,089,400 Withdrawn 0 9:00 AM 69 BER 11-BER003376 40619 SUZANNE MARKLEY 04110102 Y REI 0001608377-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 4,642,500 0 WITHDRAWAL 4,642,500 Withdrawn 0 9:00 AM 70 BER 11-BER003374 40621 SUZANNE MARKLEY 04110114 Y REI 0001608389-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 4,818,300 0 WITHDRAWAL 4,818,300 Withdrawn 0 9:00 AM 71 BER 11-BER003398 40615 SUZANNE MARKLEY 04110115 Y REI 0001608391-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 7,083,500 0 WITHDRAWAL 7,083,500 Withdrawn 0 9:00 AM 72 BER 11-BER003389 40617 SUZANNE MARKLEY 04110116 Y REI 0001608393-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 4,227,900 0 WITHDRAWAL 4,227,900 Withdrawn 0 9:00 AM 73 BER 11-BER003541 36548 MURRAY BAKERY PRODUCTS INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 08115201 Y REI 0001712274-20112011-0000-0 01 Above Market WESTON, AL 0 1,541,900 0 WITHDRAWAL 1,541,900 Withdrawn 0 Notes: PAGE 45 of 46 DECISION COMMENTS Board of Equalization and Review - January 31, 2012 )520$/(;$1'(5*$55(77 6(17)5,'$<-$18$5<30 72-$&.621&(&,/ &&%5<'62135(7(1$6%5$'6+$:.$5(1:$//$&(&$50(//$ 68%-(&75(3$5&(/ :(&$175($7,7$6$5()(55$/727+(%(5620(%2'<+$672*(7,721$1$*(1'$ Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 46 of 46 BER CHAIRMAN