Board of Equalization and Review - February 14, 2012 NCPTS V4

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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
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HUDSON,
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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 ($)
MOTION
109,200 JA/BF
DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER002503
APPEAL
ID
39783
OWNER/
APPELLANT
BEHRINGER
HARVARD 101
SOUTH /
PARADIGM TAX
GROUP - ATTN:
GARY KOENKE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12501226
N
REI
ABS NUMBER
0001816439-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH
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PAGE 2 of 49
PENALTY
AMOUNT
($)
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
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH
SCOTT
6DOH3ULFH
0XOWLSDUFHO
732SLQLRQRI9DOXH
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PAGE 3 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$
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$SSHOODQWVHQW
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PENALTY
AMOUNT
($)
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
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9:00 AM 5
BER
11-BER005575
5238
BOGAN,
HAROLD &
BOGAN,
ELIZABETH /
CAROLYN
MCCALL
10708104
N
REI
0001766084-20112011-0000-0
04 Bad Listing
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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$SSUDLVDO
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PAGE 5 of 49
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
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
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH
SCOTT
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PAGE 6 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
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1$$SSUDLVDO
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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
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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
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6DOH'DWH1$6DOH
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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
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH6DOH3ULFH SCOTT
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
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PAGE 8 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
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PAGE 9 of 49
APPRAISER
HUDSON,
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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
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1$$SSUDLVDO
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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'
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UHFRPPHQGDUHGXFWLRQ
WR
9:00 AM 13
BER
11-BER005410
9616
MCCOMB LIVING
TRUST
10809105
N
REI
0001771964-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
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PAGE 10 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
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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
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
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,QFRPH([SHQVH
6DOHV5DWLR
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67U\RQ6WLQ8SWRZQ
&KDUORWWH,WLVD
VSDFHGHFNWKDWZDVEXLOW
LQZLWKPRQWKO\IHHV
WKDWUXQIURP
PRQWK7KH
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E\WKH&RVW$SSURDFK
DQGLVVXSSRUWHGE\RXU
,QFRPHSURIRUPD7KLV
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DVZHOODVWKHDSSHOODQWCV
DFWXDOJURVV
UHYHQXHVYDFDQF\DQG
DQFDSUDWH7KH
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([SHQVHVWKDWLQFOXGH
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([SHQVHVRI
7KHFRXQW\KDVDGMXVWHG
WKHODQGYDOXHDVZHOODV
WKHPDUNHWGHVLJQZKLFK
KDVUHVXOWHGLQD
UHGXFWLRQLQYDOXHWR
PAGE 11 of 49
HUDSON,
SCOTT
14,790,800 ACCEPT
STAFF REC
14,790,800 BF/JA
DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER001743
APPEAL
ID
1289
OWNER/
APPELLANT
MITCHELL,
MICHEAL &
MITCHELL,
CYNTHIA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10525311
N
REI
ABS NUMBER
0001763936-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
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$SSUDLVDO'DWH1$
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6DOHV5DWLR
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DQG)RUFHGVDOHVDVD
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7KH1+KDVEHHQ
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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 ($)
MOTION
208,400 BF/JA
DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER005708
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22421
PLOTT ROAD
TRUST / WILLIAM
RAMIREZ
10807120
N
REI
ABS NUMBER
0001771860-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
75867
SCOTT
6DOH'DWH6DOH
3ULFH.
732SLQLRQRI9DOXH
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$SSUDLVDO'DWH1$
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6T)WLV,QFRUUHFW
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1+
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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
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVD\VSURSHUW\
ODFNVDFFHVVDQGXWLOLWLHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWPXOWL]RQHG
0XOWL)DPLO\
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5LYHU5RDG%DVHGRQ
WKHGHHGWKHSDUFHOLV
SDUWRIDODUJHUSDUFHO
ORFDWHGDFURVVWKHOLQHLQ
&DEDUUXV&RXQW\7KH
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E\DFRI6ZLP%XIIHU
DQGKDVEHHQDGMXVWHG
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7RSRJUDSK\
$GMXVWPHQWVIRU$FFHVV
DQG8WLOLWLHV
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FRQVLGHUHG7KH&RXQW\
KDVSURYLGHGDVDOH
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IRU&RXQW\
UHFRPPHQGVDD
UHGXFWLRQLQYDOXHEDVHG
RQWKHDERYH
DGMXVWPHQWVRI
PAGE 14 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
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$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
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6DOHV5DWLR
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IRU7KH
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7KH1+KDVEHHQ
IDFWRUHGE\WR
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)XQFWLRQDOZDV
DGGHGIRUEDWKGHVLJQ
7KHFRXQW\UHFRPPHQGV
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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
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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
STAFF NOTES
APPRAISER
)RUHFORVXUH)RUFHG
HUDSON,
6DOH'DWH
SCOTT
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOOHQWRIIHUHG&RPSV
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PAGE 16 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
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
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,QFRPH$QDO\VLV
6DOHV5DWLRQRVDOHV
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&RXQW\CV&DVH7KH
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WKHDSSHOODQWCV$'5DQG
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PAGE 17 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
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
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6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
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BER
11-BER001348
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PAGE 19 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
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NT
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DECISION
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Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
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NT
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VALUE ($)
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COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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VALUE ($)
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9:00 AM 32
BER
11-BER005261
17115
GOHEEN
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VALUE ($)
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398,200 JA/BF
140,160 BF/JA
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COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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($)
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VALUE ($)
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($)
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VALUE ($)
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9:00 AM 34
BER
11-BER001557
1253
IRWIN, JAMES &
IRWIN, DARLENE
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888
JONES, LARRY
VANCE
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PAGE 23 of 49
DECISION
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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
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VALUE ($)
9:00 AM 36
BER
11-BER001538
3875
LONG, DONALD
& LONG,
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11-BER003550
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10501328
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VALUE ($)
MOTION
144,700 ACCEPT
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144,700 BF/JA
174,800 ACCEPT
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174,800 JA/BF
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COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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NT
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9:00 AM 38
BER
11-BER001846
34064
PISTONE,
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CRYSTAL
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41142
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CRYSTAL
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DECISION
COMMENTS
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TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
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NT
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TYPE
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AMOUNT
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APPR
VALUE ($)
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($)
STAFF REC
STAFF REC
VALUE ($)
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DECISION
VALUE ($)
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9:00 AM 40
BER
11-BER004936
22576
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PISTONE,
CRYSTAL
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INVESTORS
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DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
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NT
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TYPE
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AMOUNT
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VALUE ($)
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VALUE ($)
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VALUE ($)
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9:00 AM 42
BER
11-BER002988
28693
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PAGE 27 of 49
0 01
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DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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NT
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AMOUNT
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PENALTY
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VALUE ($)
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VALUE ($)
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DECISION
VALUE ($)
MOTION
9:00 AM 45
BER
11-BER002977
28674
ROCKY RIVER
RETAIL
INVESTORS
LLC / THOMSON
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28677
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10515406
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BER
11-BER002985
28692
ROCKY RIVER
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10515411
N
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Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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ID/ VIN
CONSE
NT
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TYPE
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PENALTY
AMOUNT
($)
PENALTY
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APPR
VALUE ($)
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($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 48
BER
11-BER002981
28675
ROCKY RIVER
RETAIL
INVESTORS
LLC / THOMSON
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10515412
N
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0001762652-20112011-0000-0
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4684
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2471
SMITH, JOSIE &
SMITH, EMILY
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PAGE 29 of 49
178,800 Withdrawn
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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
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3ULFH1$
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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
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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
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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
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1$$SSUDLVDO'DWH1$
73
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PAGE 31 of 49
DECISION
COMMENTS
Board of Equalization and Review - February 14, 2012
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER005133
APPEAL
ID
6943
OWNER/
APPELLANT
C WATSON
PROPERTIES
LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09306304
N
REI
ABS NUMBER
0001727114-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
08/7,3$5&(/
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(,6
$%29(0$5.(7
6DOHV5DWLR
&2'
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48$/,),('6$/(6
5(3257,63529,'('
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3529,'('%<73$5(
12748$/,),('
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
/$1'*5$'((<%
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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
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