Board of Equalization and Review - February 14, 2012 Date run: 4/25/2012 11:05:58 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-BER005948 APPEAL ID 41675 OWNER/ APPELLANT AMPONSAH, ERIC 2/14/2012 PARCEL ID/ VIN CONSE NT ABS TYPE 10801551 N REI ABS NUMBER 0001769891-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH6DOH3ULFH SCOTT 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO .$SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV 6XSSOLHG$SSUDLVDO 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW3DUNHUCV &URVVLQJ7KHKRPHZDV EXLOWLQDQGLV *UDGHGDV$YHUDJH TXDOLW\7KHDSSHOODQW VXSSOLHGSDUWRID DSSUDLVDODVVXSSRUW GRFXPHQWDWLRQ7KH FRXQW\KDVDGMXVWHG (FRQRPLFIRUWKHREYLRXV GRZQWXUQLQWKLV1+:H UHFRPPHQGDUHGXFWLRQ WR PAGE 1 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 129,900 APPELLANT OPINION VALUE ($) STAFF REC 75,000 01 REDUCTION STAFF REC VALUE ($) DECISION 109,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 109,200 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER002503 APPEAL ID 39783 OWNER/ APPELLANT BEHRINGER HARVARD 101 SOUTH / PARADIGM TAX GROUP - ATTN: GARY KOENKE PARCEL ID/ VIN CONSE NT ABS TYPE 12501226 N REI ABS NUMBER 0001816439-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 9,413,100 APPELLANT OPINION VALUE ($) STAFF REC 7,312,300 03 INCREASE STAFF REC VALUE ($) DECISION 17,971,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 17,971,700 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER002513 APPEAL ID 41066 OWNER/ APPELLANT BEHRINGER HARVARD 101 SOUTH / PARADIGM TAX GROUP - ATTN: GARY KOENKE PARCEL ID/ VIN CONSE NT ABS TYPE 12501227 N REI ABS NUMBER 0001816443-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 146,322,80 0 APPELLANT OPINION VALUE ($) STAFF REC 99,000,000 01 REDUCTION STAFF REC VALUE ($) DECISION 132,031,700 01 REDUCTION DECISION VALUE ($) MOTION 121,497,700 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER002517 APPEAL ID 39794 OWNER/ APPELLANT BEHRINGER HARVARD 101 SOUTH / PARADIGM TAX GROUP - ATTN: GARY KOENKE PARCEL ID/ VIN CONSE NT ABS TYPE 12501228 N REI ABS NUMBER 0001816447-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $SSHOODQWVHQW ,QFRPH$QDO\VLVDQG ,QFRPH([SHQVHWKDWLV FRPELQHGZLWK PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 18,959,800 0 01 REDUCTION 10,534,000 ACCEPT STAFF REC 10,534,000 BF/JA 0 81,200 0 01 REDUCTION 29,300 ACCEPT STAFF REC 29,300 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVD3DUNLQJ'HFN EHORZWKH2PQL+RWHOLQ 8SWRZQ&KDUORWWH7KH QXPEHURIVSDFHVLV XQNQRZQEXWZDV FRQVWUXFWHGLQ7KH SURSHUW\KDVEHHQYDOXHG E\WKH&RVW$SSURDFK DQGLVVXSSRUWHGE\RXU ,QFRPH3HUIRUPDZLWK WKHDFWXDOLQFRPH GHULYHGIURPWKHVSDFHV SHUWKHDSSHOODQW V UHSRUWHGLQFRPH7KLV ,QFRPHYDOXHZDV DUULYHGDWXVLQJ0DUNHW H[SHQVHV9DFDQF\DQG DQFDSUDWH7KH FRXQW\KDVUHGXFHGWKH YDOXHEDVHGDQ HUURQHRXVOLVWLQJRIWKH %OGJ7\SHIURP5HWDLOWR 3DUNLQJ*DUDJHDQG RWKHUVWUXFWXUDOHOHPHQW DGMXVWPHQWV7KHFRXQW\ KDVDGMXVWHGWKHODQG YDOXHDVZHOODVWKH PDUNHWGHVLJQZKLFKKDV UHVXOWHGLQDUHGXFWLRQLQ YDOXHWR 9:00 AM 5 BER 11-BER005575 5238 BOGAN, HAROLD & BOGAN, ELIZABETH / CAROLYN MCCALL 10708104 N REI 0001766084-20112011-0000-0 04 Bad Listing )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV +RXVHGHPROLVKHG EHFDXVHRIDILUH LQ-XO\ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW(:7 +DUULV%OYG$ILUH GHVWUR\HGWKHKRPHLQ -XO\DQGZDV XOWLPDWHO\GHPROLVKHGLQ 7KH%OGJKDV EHHQJLYHQDUHVLGXDO YDOXHRI7KH FRXQW\UHFRPPHQGVDQD QHZYDOXHRI EDVHGRQWKHVHIDFWV PAGE 4 of 49 HUDSON, SCOTT DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER005150 APPEAL ID 16310 OWNER/ APPELLANT BOOTH, CHARISSE PARCEL ID/ VIN CONSE NT ABS TYPE 10802156 N REI ABS NUMBER 0001769952-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 6XSSOLHG$SSUDLVDODQG =LOORZ(VWLPDWH 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW(OOHQFURIW /Q7KHKRPHZDVEXLOW LQDQGLV*UDGHGDV $YHUDJHTXDOLW\7KH DSSHOODQWVXSSOLHGDQ DSSUDLVDOWKDWGRHVXVH WR6KRUW6DOHFRPSVLQ WKHDQDO\VLV7KHPDUNHW GHVLJQZDVDGMXVWHGDQG WKHFRXQW\UHFRPPHQGV DUHGXFWLRQWR PAGE 5 of 49 APPRAISER HUDSON, SCOTT PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 285,600 APPELLANT OPINION VALUE ($) STAFF REC 230,000 01 REDUCTION STAFF REC VALUE ($) DECISION 254,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 254,200 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER000732 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 37398 CIM URBAN REIT PROPERTIES VIII LP / NELSON MULLINS RILEY & SCARBOROUGH, LLP ATTN: CHARLES H. MERCER, JR. 12501310 N REI ABS NUMBER 0001816468-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 99,111,900 APPELLANT OPINION VALUE ($) STAFF REC 80,900,000 03 INCREASE STAFF REC VALUE ($) DECISION 104,673,000 01 REDUCTION DECISION VALUE ($) MOTION 99,000,000 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER005416 APPEAL ID 25095 OWNER/ APPELLANT GONCHAROV, VLADIMIR & GONCHAROV, ALEKSANDR PARCEL ID/ VIN CONSE NT ABS TYPE 10714158 N REI ABS NUMBER 0001766786-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH6DOH3ULFH SCOTT 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 6XSSOLHGDVDOHDQG DXQTXDOLILHGVDOH PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 121,000 93,000 01 REDUCTION 103,900 ACCEPT STAFF REC 103,900 JA/BF 0 209,100 83,644 01 REDUCTION 83,600 ACCEPT STAFF REC 83,600 BF/JA 6DOHV5DWLR1RVDOHV &2'QRVDOHV &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW0DUNZD\ 'U7KHKRPHZDVEXLOW LQDQGLV*UDGHGDV $YHUDJHTXDOLW\,Q )&VDQGEDQN VDOHV7KH\FRXQW\KDV UHGXFHGWKHPDUNHW GHVLJQDQGDGMXVWHGWKH (<%WRIURP DQGDGGHG(FRQRPLF IRUWKHREYLRXVGRZQWXUQ LQWKLV1+:H UHFRPPHQGDUHGXFWLRQ WR 9:00 AM 9 BER 11-BER001270 34067 HANCOCK, ANNA & HANCOCK, BARRY 10534107 N REI 0001764738-20112011-0000-0 01 Above Market 9DFDQW/DQG HUDSON, )RUHFORVXUH12 SCOTT 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDVVXSSOLHG DGMDFHQWSDUFHOVIRU HTXLW\SXUSRVHV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWFRPPHUFLDOO\ ]RQHGDFUHWUDFW ORFDWHGDW1HZHOO +LFNRU\*URYH5G7KH SDUFHOZDVDVVLJQHG VTIWZKHQWKHQRUPIRU WKLVDUHDLV7KH VXEMHFWWUDFWKDVEHHQ DGMXVWHGWRUHIOHFWVT IW&RXQW\UHFRPPHQGVD QHZDVVHVVHGYDOXHRI PAGE 7 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER005338 APPEAL ID 5634 OWNER/ APPELLANT HOUSER, RONALD & DEARMON, REBECCA PARCEL ID/ VIN CONSE NT ABS TYPE 10525322 N REI ABS NUMBER 0001763949-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 245,800 APPELLANT OPINION VALUE ($) STAFF REC 198,000 01 REDUCTION STAFF REC VALUE ($) DECISION 208,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 208,000 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER002884 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40938 HPT CW II PROPERTIES TRUST / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10537107 N REI ABS NUMBER 0001764766-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $ERYH0DUNHW$SSHOODQW VHQW3UR)RUPD )LQDQFLDOVDQG1DWLRQDO VWDWLVWLFV 6DOHV5DWLRQRVDOHV &2'QRVDOHV &RXQW\CV&DVH7KH VXEMHFWLVD&DQGOHZRRG 6XLWHVORFDWHGDW 8QLYHUVLW\(DVW'U,WLVD URRPLQWHULRUFRUULGRU SURSHUW\WKDWZDVEXLOWLQ DQGLVFRQVLGHUHG DQDERYHDYHUDJH /LPLWHG6HUYLFH+RWHO 7KHYDOXHLQLWLDOO\ZHQW RXWXVLQJWKH&RVW $SSURDFK7KH,QFRPH DSSURDFKWRYDOXHKDV EHHQDSSOLHGWRWKH VXEMHFWZLWKDQLQGLFDWHG YDOXHRI7KLV YDOXHZDVDUULYHGDW XVLQJ0DUNHWH[SHQVHV YDFDQF\DQGFDSUDWH 7KHDYJGDLO\UDWHXVHG LV7KHZHHNGD\ UDWHVIRUWKLV+RWHOUDQJH IURPZLWK ZHHNHQGVDWWR 7KHDSSHOODQWLVXVLQJDQ $'5RIDQG ([SHQVHVRILQWKH 3URIRUPD7KH UHFRPPHQGDWLRQLVIRUD UHGXFWLRQLQYDOXHEDVHG RQXWLOL]LQJWKH,QFRPH $SSURDFKZLWKWKH GHGXFWLRQRI))(IURP WKH,QFRPH PAGE 9 of 49 APPRAISER HUDSON, SCOTT PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 5,023,600 APPELLANT OPINION VALUE ($) STAFF REC 2,882,500 01 REDUCTION STAFF REC VALUE ($) DECISION 4,499,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 4,499,600 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER006141 APPEAL ID 22427 OWNER/ APPELLANT JONES, STEPHEN & JONES, MAGALINE PARCEL ID/ VIN CONSE NT ABS TYPE 10816536 N REI ABS NUMBER 0001773420-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH6DOH3ULFH SCOTT 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 6XSSOLHGDVDOHDQG DVDOHV PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 0 116,000 85,000 01 REDUCTION 0 916,036 0 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 109,300 01 REDUCTION 102,700 JA/BF 850,336 ACCEPT STAFF REC 850,336 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW9HUPLOLRQ 'U7KHKRPHZDVEXLOW LQDQGLV*UDGHGDV $YHUDJHTXDOLW\,Q )&VEDQNVDOHV DQG4XDOLILHGVDOHVLQD 1+RISDUFHOV7KH FRXQW\KDV(FRQRPLF IRUWKH)&V:H UHFRPPHQGDUHGXFWLRQ WR 9:00 AM 13 BER 11-BER005410 9616 MCCOMB LIVING TRUST 10809105 N REI 0001771964-20112011-0000-0 01 Above Market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of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER005034 APPEAL ID 25020 OWNER/ APPELLANT MCNEIL, PATRICIA PARCEL ID/ VIN CONSE NT ABS TYPE 10538432 N REI ABS NUMBER 0001765093-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH. 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV +DVFRPSVRIRWKHU KRPHVWKDWKDYHVROG PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 0 240,700 195,000 01 REDUCTION 0 18,359,400 9,971,456 01 REDUCTION STAFF REC VALUE ($) DECISION 220,500 01 REDUCTION DECISION VALUE ($) MOTION 197,700 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW%RQURL$YHZDV SXUFKDVHGLQIRU .7KHDSSHOODQWLV XVLQJ%DQNVDOHVIURP DVVXSSRUW GRFXPHQWDWLRQ7KH1+ KDVEHHQIDFWRUHGE\ WRUHFRJQL]HIDOOLQJ VDOHVSULFHV7KHFRXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHYLDWKH0DUNHW 'HVLJQEDVHGRQVDOHV DQGVWDWVLQWKH LPPHGLDWH1+ 9:00 AM 15 BER 11-BER002853 33703 MGRA 237 S TRYON LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 12501304 N REI 0001816462-20112011-0000-0 01 Above Market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of 49 HUDSON, SCOTT 14,790,800 ACCEPT STAFF REC 14,790,800 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER001743 APPEAL ID 1289 OWNER/ APPELLANT MITCHELL, MICHEAL & MITCHELL, CYNTHIA PARCEL ID/ VIN CONSE NT ABS TYPE 10525311 N REI ABS NUMBER 0001763936-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $SSHOODQWRIIHUVD 5HDOWRUCV6HOOHU5HSRUWRI &RPSDUDEOH3URSHUWLHV DVVXSSRUW GRFXPHQWDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW 6WHHSOHWRQ:D\DQGLV JUDGHGDV$YHUDJH 4XDOLW\&RQVWUXFWLRQ7KH SURSHUW\LVHTXLWDEO\ OLVWHGZLWKOLNHKRPHV 7KHDSSHOODQWLVXVLQJD 5HDOWRUCV6HOOHU5HSRUW WKDWXWLOL]HV%DQN DQG)RUFHGVDOHVDVD EDVLVIRUDUULYLQJDWD YDOXHIRUWKHVXEMHFW7KH &RPSVDUHQRWLQWKH VXEMHFW7D[1+,Q DGGLWLRQWRWKHILYH TXDOLILHGVDOHVLQWKH VXEMHFW1+RQO\WZR )&CV)RUFHGVDOHDQG DFRUSRUDWH5HOR RFFXUUHGLQ 7KH1+KDVEHHQ IDFWRUHGE\WR UHFRJQL]HIDOOLQJVDOHV SULFHV7KHFRXQW\ UHFRPPHQGVD1&LQ YDOXHEDVHGRQVDOHV VWDWVDQGHTXLW\LQWKH LPPHGLDWH1+ PAGE 12 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 208,400 APPELLANT OPINION VALUE ($) STAFF REC 192,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 208,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 208,400 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER005708 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 22421 PLOTT ROAD TRUST / WILLIAM RAMIREZ 10807120 N REI ABS NUMBER 0001771860-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 75867 SCOTT 6DOH'DWH6DOH 3ULFH. 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6T)WLV,QFRUUHFW $SSHOODQWVXEPLWWHG FRPSVIURPDQDGMRLQLQJ 1+ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW3ORWW5GZDV SXUFKDVHGLQ IRU.7KHDSSHOODQW LVXVLQJ)RUHFORVXUH VDOHVIURPRXWVLGHWKH 1+DVZHOODV VDOHVDVVXSSRUW GRFXPHQWDWLRQ7KH $SSHOODQWKDVKDGWKH SURSHUW\OLVWHGIRU. VLQFH7KHVTIW HUURUKDVEHHQFRUUHFWHG WKH0DUNHWGHVLJQ DGMXVWHGDQG+DUGZRRG DGGHGWRWKHOLVWLQJ7KH FRXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHWR PAGE 13 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 149,700 APPELLANT OPINION VALUE ($) STAFF REC 105,000 01 REDUCTION STAFF REC VALUE ($) DECISION 126,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 126,600 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 18 LEVEL BER CASE NUMBER 11-BER002802 APPEAL ID 34078 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ROCKY RIVER ROAD ASSOCIATES LLC / MERRIFIELD PATRICK VERMILLION COMMERICAL REAL ESTATE EXPERTS ATTN: JAMES MERRIFIELD 10536101 N REI ABS NUMBER 0001764755-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 3,144,100 APPELLANT OPINION VALUE ($) STAFF REC 1,460,000 01 REDUCTION STAFF REC VALUE ($) DECISION 2,268,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 2,268,900 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER000347 APPEAL ID 1269 OWNER/ APPELLANT SEAWRIGHT, MARK M PARCEL ID/ VIN CONSE NT ABS TYPE 10526122 N REI ABS NUMBER 0001763978-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $SSHOODQWRIIHUVRQO\D 6DOHDVVXSSRUW GRFXPHQWDWLRQ APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) HUDSON, SCOTT 0 278,500 )RUHFORVXUH<(6 HUDSON, 6DOH'DWH SCOTT 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $SSHOOHQWRIIHUHG&RPSV DQGUHQWVDVVXSSRUW GRFXPHQWDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\ORFDWHG DW'HOLYDX'UZDV SXUFKDVHGDVDUHVXOWRI D)RUHFORVXUHLQ IRU7KH DSSHOODQWLVXVLQJ )RUHFORVXUHVDOHVDV VXSSRUWGRFXPHQWDWLRQ 7KH1+KDVEHHQ IDFWRUHGE\WR UHFRJQL]H)RUHFORVXUHV IDOOLQJVDOHVSULFHV 7KH(<%KDVEHHQWDNHQ EDFNWRDFWXDODQG )XQFWLRQDOZDV DGGHGIRUEDWKGHVLJQ 7KHFRXQW\UHFRPPHQGV DUHGXFWLRQLQYDOXHWR 0 57,600 APPELLANT OPINION VALUE ($) STAFF REC 252,000 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 278,500 ACCEPT STAFF REC 278,500 JA/BF 49,700 ACCEPT STAFF REC 49,700 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV ORFDWHGDW1HZ *DUGHQ&WDQGLVJUDGHG DV*RRG4XDOLW\ &RQVWUXFWLRQ7KH SURSHUW\LVHTXLWDEO\ OLVWHGZLWKOLNHKRPHV 7KHDSSHOODQWLVXVLQJD VDOHDVVXSSRUW GRFXPHQWDWLRQ,Q DGGLWLRQWRWKHILYH TXDOLILHGVDOHVLQWKH1+ RQO\WZR)&CV)RUFHG VDOHDQGDFRUSRUDWH 5HORRFFXUUHGLQ 7KH1+KDVEHHQ IDFWRUHGE\WR UHFRJQL]HIDOOLQJVDOHV SULFHV7KHFRXQW\ UHFRPPHQGVD1&LQ YDOXHEDVHGRQVDOHV VWDWVDQGHTXLW\LQWKH LPPHGLDWH1+ 9:00 AM 20 BER 11-BER004996 25092 STIKELEATHER, RICHARD W 10703131 N REI 0001765444-20112011-0000-0 01 Above Market PAGE 15 of 49 41,000 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER004999 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 25101 STIKELEATHER, RICHARD W 10706332 N REI ABS NUMBER 0001765872-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 60,600 APPELLANT OPINION VALUE ($) STAFF REC 38,000 01 REDUCTION STAFF REC VALUE ($) DECISION 57,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 57,700 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 22 LEVEL BER CASE NUMBER 11-BER003076 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40417 TRADE TRYON HOTEL COMPANY LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 12501225 N REI ABS NUMBER 0001816435-20112011-0000-0 REASON 01 Above Market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of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 50,829,700 APPELLANT OPINION VALUE ($) STAFF REC 29,477,292 03 INCREASE STAFF REC VALUE ($) DECISION 54,936,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 54,936,000 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 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 23 BER 11-BER002818 34057 UNVERSITY EAST LLC / MERRIFIELD PATRICK VERMILLION COMMERICAL REAL ESTATE EXPERTS ATTN: JAMES MERRIFIELD 10537220 N REI 0001764848-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 7D[YDOXHDUHWRRKLJK 6DOHV5DWLRRQH VDOH &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWRGXH WRORZVDOHVDFWLYLW\LQ 1+7KHUHZHUHQR IRUHFORVXUHVLQ1+LQPLG WR73XVHV FRPSVPRVWO\IURP 7KHFRPSVWKDWDUHIURP DUHLQGLIIHUHQWWD[ 1+¶VDQGIRUWKHPRVW SDUWVROGIRUPRUHWKDQ ZKDWFRXQW\WD[YDOXHV DUH6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 251,000 210,000 01 REDUCTION 230,900 ACCEPT STAFF REC 230,900 JA/BF PAGE 18 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 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 ($) MOTION 9:00 AM 25 BER 11-BER001348 37609 AVTEX PARTNERS / COMPLEX PTS LLC - ATTN: WILL BROWN 10501227 N REI 0001760664-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH PXOWLSDUFHO 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQSURYLGHG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ LVYDFDQWWRRNRIIEOGJ $GMXVWHGODQGIRU VKDSHDQGIRUVZLP EXIIHU6ZLPEXIIHU HIIHFWVSRUWLRQRI SURSHUW\WKDWKDVORZ XWLOLW\GXHWRVKDSHDQG RQO\ZDVZDUUDQWHG 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI73 $*5((6:,7+9$/8( 0 867,800 530,000 01 REDUCTION 650,000 ACCEPT STAFF REC 650,000 JA/BF 9:00 AM 26 BER 11-BER001328 37864 AVTEX PARTNERS / COMPLEX PTS LLC - ATTN: WILL BROWN 10501229 N REI 0001760666-20112011-0000-0 01 Above Market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of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 27 BER 11-BER000361 1263 BRACKETT, DICKIE & BRACKETT, GLADYS 10513117 N REI 0001762366-20112011-0000-0 01 Above Market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bove Market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of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 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LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9:00 AM 32 BER 11-BER005261 17115 GOHEEN PROPERTIES INC - ATTN: MICHAEL A GOHEEN 10504109 N REI 0001761109-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 3URSHUW\LVQRWZRUWKWD[ YDOXH 6DOHV5DWLR &2' &RXQW\CV&DVH 5HPHDVXUHGDGGHGWZR URRPV&KDQJHGJUDGH IURPWRDQG(<% IURPWR &RUUHFWHG\DUGLWHPVDQG SXWJDUDJHRQ&DUG 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI73 $*5((6:,7+9$/8( 0 454,900 395,000 01 REDUCTION 9:00 AM 33 BER 11-BER000043 32089 HODGES, EUGENE W III 10505126 N REI 0001761249-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 9DFDQWIDUPODQG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ LVYDFDQWWRRNRIIEOGJ $GMXVWHGODQGIRU DFFHVVDQGIRU VZLPEXIIHU3URSHUW\LV XVHGDVJUD]LQJSDVWXUH IRUOLYHVWRFNDQGDOOEXW LVH[HPSW 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 378,080 138,400 01 REDUCTION PAGE 22 of 49 STAFF REC VALUE ($) DECISION 398,200 ACCEPT STAFF REC 3,374 01 REDUCTION DECISION VALUE ($) MOTION 398,200 JA/BF 140,160 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 34 BER 11-BER001557 1253 IRWIN, JAMES & IRWIN, DARLENE 10514405 N REI 0001762527-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 2OGHURXWGDWHGIORRUSODQ +RPHLVLQGLVUHSDLU 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWR DUFKLWHFWXUDOVKLQJOHV (<%IURPWR &RUUHFWHG\DUGLWHPV DGGHGJDUDJHLQUHDUDQG VWRU\ILUHSODFH6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 194,300 135,000 01 REDUCTION 148,100 ACCEPT STAFF REC 148,100 JA/BF PAGE 23 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 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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 ($) MOTION 9:00 AM 38 BER 11-BER001846 34064 PISTONE, THOMAS & PISTONE, CRYSTAL 10501204 N REI 0001760636-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV /DQGLVQRWVXLWDEOHIRU DQ\WKLQJ 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGIRUUDLOURDG ULJKWRIZD\DQG JHQHUDOFRQGLWLRQ 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 80,200 16,000 01 REDUCTION 40,100 ACCEPT STAFF REC 40,100 JA/BF 9:00 AM 39 BER 11-BER004937 41142 PISTONE, TOM & PISTONE, CRYSTAL 10516202 N REI 0001762689-20112011-0000-0 01 Above Market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of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 40 BER 11-BER004936 22576 PISTONE, TOM & PISTONE, CRYSTAL 10516236 N REI 0001762733-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH1$6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 0RGXODUKRPH 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG OLVWLQJIURPUHVLGHQWLDOWR 0DQXIDFWXUHGKRPH GRXEOHZLGHDQG FKDQJHGJUDGHIURP WR7RRNRII DGMXVWPHQWIRU WRSRJUDSK\DQG DGMXVWPHQWIRU2WKHU $GGHGIRUDFFHVV $FFHVVLVRIIRIDJUDYHO HDVHPHQW6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 199,500 75,000 01 REDUCTION 123,500 ACCEPT STAFF REC 123,500 JA/BF 9:00 AM 41 BER 11-BER001109 40987 ROCKY RIVER INVESTORS LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 10520109 N REI 0001763693-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRVXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ LVYDFDQW&RUUHFWHG OLVWLQJE\WDNLQJRIIWZR ROGVWRUDJHEXLOGLQJVEXLOW LQ6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 507,600 0 01 REDUCTION 481,300 ACCEPT STAFF REC 481,300 JA/BF PAGE 26 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 42 BER 11-BER002988 28693 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10506114 N REI 0001761276-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH/DQG KDGVRPHLQFRUUHFW DGMXVWPHQWV$FFHVVRI DQG2WKHURI WRRNERWKDGMXVWPHQWV RII6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQLQFUHDVH LQYDOXHRI 0 220,200 0 03 INCREASE 227,000 Withdrawn 0 9:00 AM 43 BER 11-BER002964 28690 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10506128 N REI 0001761289-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH$FFHVV LVQRWDQLVVXH6DPH RZQHUDVDGMDFHQW SURSHUW<ZLWKURDG IURQWDJH6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI STOVALL, SEVERN 0 117,100 0 02 NO CHANGE 117,100 Withdrawn 0 9:00 AM 44 BER 11-BER002963 28686 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10506129 N REI 0001761290-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG WKHODQGIRUVKDSH 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDGHFUHDVH LQYDOXHRI 0 72,700 61,800 Withdrawn 0 PAGE 27 of 49 0 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 45 BER 11-BER002977 28674 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10515402 N REI 0001762642-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH1R LQIRUPDWLRQRURSLQLRQRI YDOXHVXEPLWWHG6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHYDOXHRI 0 60,800 0 02 NO CHANGE 60,800 Withdrawn 0 9:00 AM 46 BER 11-BER002970 28677 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10515406 N REI 0001762646-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH1R LQIRUPDWLRQRURSLQLRQRI YDOXHVXEPLWWHG6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI STOVALL, SEVERN 0 335,300 0 02 NO CHANGE 335,300 Withdrawn 0 9:00 AM 47 BER 11-BER002985 28692 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10515411 N REI 0001762651-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH PXOWLSDUFHO 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGIRUVZLP EXIIHU3URSHUW\LVQRW ODQGORFNHGVDPHRZQHU RZQVDGMDFHQWSURSHUW\ ZLWKDFFHVVWRWKHURDG 1RLQIRUPDWLRQRURSLQLRQ RIYDOXHVXEPLWWHG 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 55,900 42,000 Withdrawn 0 PAGE 28 of 49 0 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 48 BER 11-BER002981 28675 ROCKY RIVER RETAIL INVESTORS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 10515412 N REI 0001762652-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH DVVHPEODJH 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRUPDWLRQ VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGIRUVZLP EXIIHUDQGIRU WRSRJUDSK\1R LQIRUPDWLRQRURSLQLRQRI YDOXHVXEPLWWHG6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 223,600 0 01 REDUCTION 9:00 AM 49 BER 11-BER005222 4684 SETSER, EDWARD & SETSER, REBECCA 02931708 N REI 0001543244-20112011-0000-0 01 Above Market )RUHFORVXUH12 STOVALL, 6DOH'DWH1$ SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUQRWHVWKDWWKH KHDWHGVTXDUHIRRWDJHLV ZURQJLQWKHFRXQW\ UHFRUGV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH FRXQW\DGMXVWHGWKH UHFRUGFDUGZLWKDQHZ OLVWLQJZLWKWKH DSSURSULDWHVTXDUH IRRWDJH7KH&RXQW\ UHFRPPHQGVDYDOXH FKDQJHWR EDVHGRQWKHQHZOLVWLQJ RIWKHKHDWHG$UHD 0 130,100 130,000 01 REDUCTION 130,100 03 INCREASE IN VALUE 132,100 JA/BF 9:00 AM 50 BER 11-BER005345 2471 SMITH, JOSIE & SMITH, EMILY 10524113 N REI 0001763820-20112011-0000-0 )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 2OGHUKRPHYHU\OLWWOH PDLQWHQDQFH 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWRDQG DGGHGDUFKLWHFWXUDO VKLQJOHV(<%ZDV DGMXVWHGIURPWR DWWKHLQIRUPDO OHYHO6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHVLQ QHLJKERUKRRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 134,500 120,000 01 REDUCTION 126,800 ACCEPT STAFF REC 126,800 JA/BF PAGE 29 of 49 178,800 Withdrawn 0 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER005145 APPEAL ID 16898 OWNER/ APPELLANT ANDREWS, KEVAN & MCARTHUR, HEATHER/MIKE PARCEL ID/ VIN CONSE NT ABS TYPE 09310709 N REI ABS NUMBER 0001728291-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 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+( (<%:$6&+$1*(' )52072 $1'*5$'()520 72)25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(/,67,1* 1(('$648$5()227 &255(&7,217+( 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 30 of 49 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 363,300 APPELLANT OPINION VALUE ($) STAFF REC 300,000 01 REDUCTION STAFF REC VALUE ($) DECISION 328,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 328,500 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER005951 APPEAL ID 22385 OWNER/ APPELLANT ATWELL, TIM PARCEL ID/ VIN CONSE NT ABS TYPE 09307115 N REI ABS NUMBER 0001727306-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 132,800 0 94,500 APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 85,000 01 REDUCTION 90,800 ACCEPT STAFF REC 90,800 JA/BF 55,000 02 NO CHANGE 94,500 01 REDUCTION 92,900 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( $)7(56$/($1' 6$/(7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 53 BER 11-BER005121 22475 C WATSON PROPERTIES LLC 09306225 N REI 0001727001-20112011-0000-0 02 Below Market )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+( &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(,612&+$1*( 65RU5HFRPPHQGHG 9$/8( PAGE 31 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER005133 APPEAL ID 6943 OWNER/ APPELLANT C WATSON PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 09306304 N REI ABS NUMBER 0001727114-20112011-0000-0 REASON STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 32 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 97,500 APPELLANT OPINION VALUE ($) STAFF REC 56,000 01 REDUCTION STAFF REC VALUE ($) DECISION 77,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 77,900 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 55 LEVEL BER CASE NUMBER 11-BER005135 APPEAL ID 22473 OWNER/ APPELLANT C WATSON PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 09306305 N REI ABS NUMBER 0001727117-20112011-0000-0 REASON 02 Below Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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 )25&21',7,21 ,668(67+(&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 33 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 91,500 APPELLANT OPINION VALUE ($) STAFF REC 55,500 01 REDUCTION STAFF REC VALUE ($) DECISION 85,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 85,700 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER005130 APPEAL ID 6780 OWNER/ APPELLANT C WATSON PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 09306307 N REI ABS NUMBER 0001727121-20112011-0000-0 REASON STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(66(9(5$/ /,67,1* &255(&7,2167+( $''('0$621,7( 5(029(' 6725$*($''(' )237+()63:$6 5(029('$1' (1&/26('7+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 34 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 69,800 APPELLANT OPINION VALUE ($) STAFF REC 59,700 01 REDUCTION STAFF REC VALUE ($) DECISION 64,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 64,800 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 57 LEVEL BER CASE NUMBER 11-BER005126 APPEAL ID 6770 OWNER/ APPELLANT C WATSON PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 09307117 N REI ABS NUMBER 0001727309-20112011-0000-0 REASON STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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 35 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 85,400 APPELLANT OPINION VALUE ($) STAFF REC 53,000 01 REDUCTION STAFF REC VALUE ($) DECISION 75,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 75,700 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER005118 APPEAL ID 22477 OWNER/ APPELLANT C WATSON PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 09307121 N REI ABS NUMBER 0001727316-20112011-0000-0 REASON 02 Below Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 86,700 57,000 01 REDUCTION 77,400 ACCEPT STAFF REC 77,400 JA/BF 0 83,400 50,000 01 REDUCTION 66,700 01 REDUCTION 58,300 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 59 BER 11-BER004878 866 CAWTHRA, KAREN & CAWTHRA, ROGER 09707303 N REI 0001736082-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(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$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 36 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 60 LEVEL BER CASE NUMBER 11-BER005651 APPEAL ID 3695 OWNER/ APPELLANT CONNORS, KEVIN PARCEL ID/ VIN CONSE NT ABS TYPE 10108319 N REI ABS NUMBER 0001754372-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 109,700 100,000 01 REDUCTION 99,500 ACCEPT STAFF REC 99,500 JA/BF 0 82,400 0 01 REDUCTION 73,600 ACCEPT STAFF REC 73,600 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+((<%:$6 &+$1*(')520 72)25 &21',7,21,668(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 61 BER 11-BER005715 28872 COSBY, JANET L 10103112 N REI 0001753135-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 121(*,9(1 733ULYDWH$SSUDLVDO 1$$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+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(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 37 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 62 LEVEL BER CASE NUMBER 11-BER005048 APPEAL ID 17167 OWNER/ APPELLANT CURCIO, ANGELO & CURCIO, AMY PARCEL ID/ VIN CONSE NT ABS TYPE 10103623 N REI ABS NUMBER 0001753368-20112011-0000-0 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+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+((<%:$6 &+$1*(')520 72)25 &21',7,21,668(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 38 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 101,000 APPELLANT OPINION VALUE ($) STAFF REC 55,000 01 REDUCTION STAFF REC VALUE ($) DECISION 91,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 91,300 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 63 LEVEL BER CASE NUMBER 11-BER005664 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16912 DOYLE, LESLIE & DOYLE, MARC 09310713 N REI ABS NUMBER 0001728301-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 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+( (<%:$6&+$1*(' )52072 $1'*5$'()520 72)25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(/,67,1* 1(('$648$5()227 &255(&7,217+( 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 39 of 49 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 183,900 APPELLANT OPINION VALUE ($) STAFF REC 105,000 01 REDUCTION STAFF REC VALUE ($) DECISION 146,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 146,200 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 64 LEVEL BER CASE NUMBER 11-BER004954 APPEAL ID 39392 OWNER/ APPELLANT HOWARD, LUCILLE A PARCEL ID/ VIN CONSE NT ABS TYPE 09708513 N REI ABS NUMBER 0001736700-20112011-0000-0 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 %(/2:0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 6(9(5$//,67,1* &255(&7,21 &+$1*(522)72 :22'$5&+$1' %$7+*5$'(7+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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 40 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 103,200 APPELLANT OPINION VALUE ($) STAFF REC 105,300 03 INCREASE STAFF REC VALUE ($) DECISION 105,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 105,600 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER006144 APPEAL ID 22628 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JONES, STEVE 09716404 N REI ABS NUMBER 0001738999-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 41 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 96,100 APPELLANT OPINION VALUE ($) STAFF REC 67,710 01 REDUCTION STAFF REC VALUE ($) DECISION 86,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 86,100 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 66 LEVEL BER CASE NUMBER 11-BER005412 APPEAL ID 32700 OWNER/ APPELLANT KOTROTSIOS, DIMITRIOS & KOTROTSIOS, SOULA PARCEL ID/ VIN CONSE NT ABS TYPE 09314123 N REI ABS NUMBER 0001728853-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$/6$/(67+( (<%:$6&+$1*(' )52072 $1'*5$'()520 72)25&21',7,21 ,668(67+(5(17,6 3(50217+7+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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 42 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 100,300 APPELLANT OPINION VALUE ($) STAFF REC 55,000 01 REDUCTION STAFF REC VALUE ($) DECISION 88,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 88,500 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 67 LEVEL BER CASE NUMBER 11-BER005149 APPEAL ID 16907 OWNER/ APPELLANT MCARTHUR, HEATHER & ANDREWS, KEVAN PARCEL ID/ VIN CONSE NT ABS TYPE 09311712 N REI ABS NUMBER 0001728414-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 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 0 147,300 0 01 REDUCTION 128,200 ACCEPT STAFF REC 128,200 JA/BF 0 93,300 64,000 01 REDUCTION 86,400 ACCEPT STAFF REC 86,400 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(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$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 68 BER 11-BER005996 10217 MCCREE, VANETTE 09717131 N REI 0001739146-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 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+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 69 LEVEL BER CASE NUMBER 11-BER005901 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 22631 MILLER, JEREMY 09717221 N REI ABS NUMBER 0001739226-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( &203,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(&855(17 9$/8(,6/2:(5 7+$17+(9$/8( :+,&+5()/(&76$ '2:17851,17+( (&2120<7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,612&+$1*( 65RU5HFRPPHQGHG 9$/8( PAGE 44 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 82,100 APPELLANT OPINION VALUE ($) STAFF REC 65,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 82,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 82,100 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 70 LEVEL BER CASE NUMBER 11-BER004963 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 22402 NEWELL, DOROTHY JEAN 09309801 N REI ABS NUMBER 0001728042-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(66(9(5$/ /,67,1* &255(&7,216 5(029(')23 $''('3$7,2$1' 6725$*(7+(/$1' 9$/8(,6)25/276 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 45 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 189,800 APPELLANT OPINION VALUE ($) STAFF REC 55,000 01 REDUCTION STAFF REC VALUE ($) DECISION 174,700 01 REDUCTION DECISION VALUE ($) MOTION 133,900 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 71 LEVEL BER CASE NUMBER 11-BER005428 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16891 RICH, SOLOMON & RICH, BESSIE 09306532 N REI ABS NUMBER 0001727261-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(6$6725$*( $1''(&.:(5( $''('12&203 ,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 46 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 93,800 APPELLANT OPINION VALUE ($) STAFF REC 80,784 01 REDUCTION STAFF REC VALUE ($) DECISION 90,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 90,500 BF/JA DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 72 LEVEL BER CASE NUMBER 11-BER004981 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24989 S S PROPERTIES INC - ATTN: STIKELEATHER, RICHARD W 09309919 N REI ABS NUMBER 0001728095-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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 47 of 49 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 105,300 APPELLANT OPINION VALUE ($) STAFF REC 45,000 01 REDUCTION STAFF REC VALUE ($) DECISION 89,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 89,800 JA/BF DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 73 LEVEL BER CASE NUMBER 11-BER006067 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9950 SIMPSON, CAROL WARREN & WARREN, GARY VANCE 09314138 N REI ABS NUMBER 0001728881-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 91,700 75,000 01 REDUCTION 79,800 ACCEPT STAFF REC 79,800 JA/BF 0 71,400 46,000 01 REDUCTION 63,700 ACCEPT STAFF REC 63,700 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' )52072 $1'*5$'()520 72)25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 74 BER 11-BER004991 24985 STIKELEATHER, RICHARD W 09306414 N REI 0001727198-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$/6$/(67+( (<%:$6&+$1*(' )52072 )25&21',7,21 ,668(67+,6,6 5(17$/3523(57< 3(50217+ 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 48 of 49 DECISION COMMENTS Board of Equalization and Review - February 14, 2012 TIME ROW NO. 9:00 AM 75 LEVEL BER CASE NUMBER 11-BER004989 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24982 STIKELEATHER, RICHARD W 09309120 N REI ABS NUMBER 0001727829-20112011-0000-0 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$5.(7 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 107,500 APPELLANT OPINION VALUE ($) STAFF REC 55,000 01 REDUCTION STAFF REC VALUE ($) DECISION 92,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION DECISION COMMENTS 92,900 BF/JA 6DOHV5DWLR &2' &RXQW\ V&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+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 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( Notes: 109-011-13, 109-331-07, 109-412-02: Rescheduled from 2/14 to 2/28 due to Dr's note/appt. 029-317-08 - originally heard on 1/17 with wrong information-putting back on 2/14 docket so severn can explain to board and correct value. Value appealed was $136,000; on 1/17 board lowered to 130,100; tp received refund for $25.07 for tax years 2006-2010; in the meantime, severn learned the sq. ft. was wrong; bd voted on 2/14 to allow him to correct sq. footage which will increase the value to $132,100. when ops keys the value adjusment, it will be for 2012 payable in 2011 so interest will not be charged. 081-164-38, 199-186-23, 227-642-07 - Bd voted to rescind their origianl UT dismissal as requested by the PTC and let these go before the BER. Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 49 of 49 BER CHAIRMAN