Board of Equalization and Review - February 21, 2012
Date run: 4/25/2012 11:08:09 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
ROW
NO.
5
LEVEL
Docket Date:
CASE
NUMBER
2/21/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 1
BER
11-BER001961
37448
BANK OF
AMERICA
NATIONAL
ASSOCIATION /
ERNST & YOUNG
22315605
N
REI
0002027589-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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0
2,257,500
0 03 INCREASE
2,604,800 ACCEPT
STAFF REC
2,604,800 HJ/BF
9:00 AM 2
BER
11-BER000796
40767
LICHTIN/TORING
DON I LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323111
N
REI
0002028973-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
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YDFDQF\LVZKLFK
ZDVDOVRDSSOLHG65
,QFUHDVHWR
0
14,358,700
13,020,000 03 INCREASE
14,507,100 ACCEPT
STAFF REC
14,507,100 BF/HJ
PAGE 1 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 3
BER
11-BER000793
40803
LICHTIN/TORING
DON V LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323153
N
REI
0002029005-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG65
,QFUHDVHWR
0
10,812,300
0 03 INCREASE
11,758,400 ACCEPT
STAFF REC
11,758,400 BF/HJ
9:00 AM 4
BER
11-BER000798
40785
LICHTIN/TORING
DON VI, LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323138
N
REI
0002028978-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG65
,QFUHDVHWR
0
13,562,800
0 03 INCREASE
14,749,500 ACCEPT
STAFF REC
14,749,500 BF/HJ
9:00 AM 5
BER
11-BER002658
40175
STREETS OF
TORINGDON
LLC / PARADIGM
TAX GROUP ATTN: ERIC
VINTON
22323146
N
REI
0002028994-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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$3352$&+UHYHDOVDQ
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65
,QFUHDVHWR
0
11,616,700
5,900,000 03 INCREASE
12,689,200 ACCEPT
STAFF REC
12,689,200 HJ/BF
PAGE 2 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 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 6
BER
11-BER003566
40499
TORINGDON
PARTNERS LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22323148
N
REI
0002028998-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH$SSUDLVDO
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73CV&DVHDQG,VVXHV
2IIHUV3UR)RUPD
6DOHV5DWLR1$
&2'1$
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&DVH68%-(&7LV
0(',&$/2)),&(
%8,/',1*&RQYHUWHGWR
,1&20(IURP&267
0DUNHWUHQWUDWHLV
SHUIRRWDQGWKH9DFDQF\
UDWHIRUWKLVVXEPDUNHWLV
65 ,QFUHDVHWR
0
2,415,600
1,667,441 03 INCREASE
3,000,600 ACCEPT
STAFF REC
3,000,600 BF/HJ
9:00 AM 7
BER
11-BER002907
40500
TORINGDON
PARTNERS LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22323151
N
REI
0002029003-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
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6DOHV5DWLR1$
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UDWHIRUWKLVVXEPDUNHWLV
65 ,QFUHDVHWR
0
2,481,200
1,615,736 03 INCREASE
3,001,700 ACCEPT
STAFF REC
3,000,700 HJ/BF
9:00 AM 8
BER
11-BER001989
29496
ABOOD, DENISE
& MALEKI,
DARLENE
15707324
N
REI
0001874605-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH-XO\
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
0
788,700
688,200 ACCEPT
STAFF REC
688,200 BF/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
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GHFUHDVHLQYDOXHWR
PAGE 3 of 39
BROWN, JEFF
650,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER000533
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
30992
BLAIS, BRIAN &
BLAIS, PATRICIA
15707330
N
REI
ABS NUMBER
0001874618-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH0D\
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
722,000
620,000 01
REDUCTION
638,200 ACCEPT
STAFF REC
638,200 BF/HJ
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
0
264,400
180,000 01
REDUCTION
179,400 ACCEPT
STAFF REC
179,400 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOGDWHG
IURP0U
5DQGHOO:3DXON7KH
DSSUDLVDOLVEDVHG
FRPSDUDEOHV$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHPDUNHW
GHVLJQZDVFKDQJHWR
JRRGIURPYHU\JRRG
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 10
BER
11-BER001536
30967
BUSH, CAROLYN
L
15708327
N
REI
0001874792-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
WKH737KHDSSUDLVDOLV
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$IWHULQVSHFWLQJWKH
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FRXQW\DGMXVWHGWKHODQG
IRUVL]H#7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
PAGE 4 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER005156
APPEAL
ID
9592
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CHURCHILL
COMMONS LLC
15708347
N
REI
ABS NUMBER
0001874816-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
688,200
407,000 01
REDUCTION
645,000 01
REDUCTION
543,900 HJ/BF
BROWN, JEFF
0
469,100
350,000 01
REDUCTION
384,100 ACCEPT
STAFF REC
384,100 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHG%DQN$SSUDLVDO
GDWHGIURP0U
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DSSUDLVDOLVEDVHGRQ
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QRWXVHGWRVXSSRUWWKH
73¶HUVRSLQLRQRIYDOXH
$IWHULQVSHFWLQJWKH
VXEMHFWSURSHUW\WKH
PDUNHWGHVLJQZHUH
FKDQJHWRJRRGIURP
JRRGDQGWKH(<%
FKDQJHWRIURP
7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 12
BER
11-BER005125
7100
FARIS,
CAROLYN S
15708344
N
REI
0001874813-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
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LQDPDUNHWDQDO\VLVWKDW
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E\WKH73ZDVQRW
FRQVLGHUHGVXSSRUWIRU
WKHDSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGWKH(<%
WRIURPDQG
WKHJUDGHWRDYHUDJH
IURPJRRG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 5 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER006114
APPEAL
ID
3916
OWNER/
APPELLANT
FRONAPFEL,
PAUL &
FRONAPFEL,
ELISA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15708386
N
REI
ABS NUMBER
0001874874-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
742,800
620,000 01
REDUCTION
670,600 ACCEPT
STAFF REC
670,600 HJ/BF
BROWN, JEFF
0
291,000
191,659 01
REDUCTION
242,800 ACCEPT
STAFF REC
242,800 BF/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW7KHDQDO\VLV
XVHGE\WKH73ZDV
VDOHVOLVWLQJWKURXJK
=LOORZDQGGLGQRWFRQWDLQ
VROGFRPSDUDEOHV7KH
DQDO\VLVZDVQRW
FRQVLGHUHGVXSSRUWIRU
WKHDSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGWKH
JUDGHWR*RRGIURP9HU\
JRRG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 14
BER
11-BER001991
29288
HAYES, LACY L
IV & HAYES,
SARA
15708208
N
REI
0001874741-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
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DSSHOODQWWKURXJK=LOORZ
7KHDQDO\VLVZDVQRW
FRQVLGHUHGVXSSRUWIRU
WKHDSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGWKH
JUDGHWRDYHUDJHIURP
DYHUDJH(<%WR
IURPDQGDQ
HFRQRPLF#7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
PAGE 6 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER002934
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
28461
KAPADIA, NEIL &
KAPADIA,
SHEENA
15708532
N
REI
ABS NUMBER
0001874946-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
575,800
409,702 01
REDUCTION
432,300 ACCEPT
STAFF REC
432,300 HJ/BF
BROWN, JEFF
0
180,000
50,000 01
REDUCTION
60,000 ACCEPT
STAFF REC
60,000 HJ/BF
BROWN, JEFF
0
658,500
600,000 01
REDUCTION
600,000 ACCEPT
STAFF REC
600,000 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGIRUVKDSH#
DQGJHQHUDO#
7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 16
BER
11-BER000332
28527
LINEBERGER,
JESSIE &
LINEBERGER,
LOUIS
15707311
N
REI
0001874582-20112011-0000-0
01 Above
Market
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\WKH
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGIRU$FFHVV#
&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 17
BER
11-BER003162
29296
MACNEIL, EMILY
C
15707328
N
REI
0001874613-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHG%DQN$SSUDLVDO
$IWHULQVSHFWLQJWKH
VXEMHFWSURSHUW\WKH
PDUNHWGHVLJQZDV
FKDQJHWRJRRGIURP
YHU\JRRG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 7 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER006053
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14794
MANGUM,
FLOYD
JEFFERY /
ESSEX
RICHARDS, P.A. ATTN: MARC E.
GUSTAFSON
21731103
N
REI
ABS NUMBER
0002006889-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG9
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
347,700
235,000 01
REDUCTION
276,500 ACCEPT
STAFF REC
276,500 HJ/BF
BROWN, JEFF
0
340,800
207,000 01
REDUCTION
261,900 ACCEPT
STAFF REC
261,900 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\0DUF(
*XVWDIVRQ7KHVDOHV
DQGDQDO\VLVWKDWZDV
XVHGE\WKH73ZDVQRW
FRQVLGHUHGVXSSRUWIRU
WKHDSSHOODQW¶VRSLQLRQRI
YDOXH([KLELW$LVDOO
OLVWLQJDQG([KLELW%LV
OLVWLQJRIORWV$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGWKH(<%WR
IURP$3ZDV
DGGHG#DQG
JHQHUDO&RQG#
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 19
BER
11-BER001720
31007
MCCALL,
THOMAS &
MCCALL, DONNA
15708515
N
REI
0001874922-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH
6DOH3ULFH%$1.6$/(
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHQRGRFXPHQWDWLRQ
RUFRPSDUDEOHVDOHVVHQW
E\WKH73$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHPDUNHW
GHVLJQZDVFKDQJHWR
DYHUDJHIURPJRRGDQG
WKH(<%FKDQJHWR
IURP7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 8 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER005792
APPEAL
ID
12010
OWNER/
APPELLANT
MCMANEUS,
MARCUS &
MCMANEUS,
JANE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15707314
N
REI
ABS NUMBER
0001874585-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
516,900
385,000 01
REDUCTION
397,900 ACCEPT
STAFF REC
397,900 HJ/BF
0
653,100
590,000 01
REDUCTION
586,200 ACCEPT
STAFF REC
586,200 BF/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
'RQDOG9%HPDUGR-U
7KHFRPSVZLWKLQWKLV
DSSUDLVDOZHUHRXWVLGHRI
WKHVXEMHFW
QHLJKERUKRRG$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHPDUNHW
GHVLJQZDVFKDQJHWR
DYHUDJHIURPJRRG(<%
FKDQJHWRIURP
DQGDVL]H
DGMXVWPHQW#7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
9:00 AM 21
BER
11-BER000132
31794
NUNN, AUDRA N
15708388
N
REI
0001874878-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHGDSSUDLVDOIURP
WKH73$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
PDUNHWGHVLJQZDV
FKDQJHWRJRRGIURP
YHU\JRRGDQGWKHOLVWLQJ
RIWKH6T)WZDV
FRUUHFWHG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 9 of 39
BROWN, JEFF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER004703
APPEAL
ID
12212
OWNER/
APPELLANT
OVERCASH,
HELEN H /
TERESA
OVERCASH
MCMAHAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15709102
N
REI
ABS NUMBER
0001874948-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
249,100
199,100 01
REDUCTION
200,300 ACCEPT
STAFF REC
200,300 BF/HJ
BROWN, JEFF
0
289,700
194,000 01
REDUCTION
245,000 ACCEPT
STAFF REC
245,000 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHPDUNHW
GHVLJQZDVFKDQJHWR
$YHUDJH(<%#
DQG(FRQRPLF#
7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 23
BER
11-BER000565
31029
PARRISH,
MABEL R
15709212
N
REI
0001874997-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW7KHVDOHVDQG
DQDO\VLVWKDWZDVXVHG
E\WKH73ZDVQRW
FRQVLGHUHGVXSSRUWIRU
WKHDSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGWKH(<%
WRIURPDQG
WKHJUDGHWRDYHUDJH
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
PAGE 10 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER000111
APPEAL
ID
28465
OWNER/
APPELLANT
PRITCHARD,
WILLIAM &
HUCKABEE,
MARGARET
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15708205
N
REI
ABS NUMBER
0001874734-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
655,800
515,000 01
REDUCTION
534,600 ACCEPT
STAFF REC
534,600 BF/HJ
BROWN, JEFF
0
197,100
170,000 01
REDUCTION
173,100 ACCEPT
STAFF REC
173,100 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGWKHJUDGHWR
*RRGIURP9HU\*RRG
DQGDGGHG)XQF
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 25
BER
11-BER004942
12006
REED, SCOTT &
REED, REBECCA
15709115
N
REI
0001874971-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGDVL]H
IDFWRU7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 11 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER001611
APPEAL
ID
30977
OWNER/
APPELLANT
RISING,
CATHERINE R
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15708526
N
REI
ABS NUMBER
0001874939-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
511,200
419,413 01
REDUCTION
466,200 ACCEPT
STAFF REC
466,200 BF/HJ
0
774,600
419,413 01
REDUCTION
480,600 ACCEPT
STAFF REC
480,600 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW7KHDQDO\VLV
ZDVQRWFRQVLGHUHG
VXSSRUWIRUWKH
DSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGD
IRUEXIIHU7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 27
BER
11-BER005129
12014
ROBERTS, DAN
S
15707310
N
REI
0001874581-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW7KHDQDO\VLV
ZDVQRWFRQVLGHUHG
VXSSRUWIRUWKH
DSSHOODQW¶VRSLQLRQRI
YDOXH$IWHULQVSHFWLQJ
WKHVXEMHFWSURSHUW\WKH
FRXQW\DGMXVWHGD
IRUEXIIHU7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 12 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER001910
APPEAL
ID
29299
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SCHEER,
ANTHONY &
SCHEER, JULIE
15708381
N
REI
ABS NUMBER
0001874866-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
722,700
590,000 01
REDUCTION
608,700 ACCEPT
STAFF REC
608,700 HJ/BF
BROWN, JEFF
0
315,800
272,000 01
REDUCTION
270,800 ACCEPT
STAFF REC
270,800 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGIRUVKDSH#
DQGJUDGHWRJRRG
IURPYHU\JRRG7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
9:00 AM 29
BER
11-BER001679
31795
SENGEWALT,
LAWRENCE E JR
15709312
N
REI
0001875027-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGWKH(<%WR
IURPDQG
$YHUDJHJUDGHIURP
$ERYH$YHUDJH7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
PAGE 13 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER001281
APPEAL
ID
31004
OWNER/
APPELLANT
SWEET, LARRIE
& SWEET,
AUTUMN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15708523
N
REI
ABS NUMBER
0001874935-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
823,500
476,200 01
REDUCTION
616,800 01
REDUCTION
608,300 HJ/BF
BROWN, JEFF
0
635,400
550,000 01
REDUCTION
573,500 ACCEPT
STAFF REC
573,500 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\UHFHLYHGDQ
FHUWLILHG%DQN$SSUDLVDO
IURP0U0LFKDHO
,JOHKHDUW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHPDUNHW
GHVLJQZDVFKDQJHWR
$YHUDJHIURP*RRG(<%
WRIURPPDQG
DGGHGDEXIIHU#
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
9:00 AM 31
BER
11-BER001943
30964
WAGNER,
ZACHARY &
WAGNER, KATE
15708374
N
REI
0001874854-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGIRUWKHDWWLFIURP
)$7WR8$7DQGJUDGHWR
JRRGIURPYHU\JRRG
7KH&RXQW\UHFRPPHQGV
DGHFUHDVHLQYDOXHWR
PAGE 14 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER001737
APPEAL
ID
29291
OWNER/
APPELLANT
WEIGMAN,
SCOTT &
WEIGMAN,
MICHELE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15708389
N
REI
ABS NUMBER
0001874879-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
670,600
517,994 01
REDUCTION
610,100 ACCEPT
STAFF REC
610,100 HJ/BF
0
717,000
646,000 01
REDUCTION
649,000 ACCEPT
STAFF REC
649,000 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGWKH0DUNHW
JUDGHWR*RRGIURP9HU\
*RRG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
9:00 AM 33
BER
11-BER002586
29600
WILSON, JOHN &
WILSON,
ROSANNE
15708384
N
REI
0001874870-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
3DUFHO
1HLJKERUKRRG3
6DOH'DWH1$
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH73VHQW
LQDPDUNHWDQDO\VLVWKDW
ZDVSUHSDUHGE\
DSSHOODQW$IWHU
LQVSHFWLQJWKHVXEMHFW
SURSHUW\WKHFRXQW\
DGMXVWHGWKH0DUNHW
JUDGHWR*RRGIURP9HU\
*RRG7KH&RXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 15 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER000536
APPEAL
ID
27659
OWNER/
APPELLANT
BRUNTON,
STEPHEN A
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22318411
N
REI
ABS NUMBER
0002027730-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
$SSUDLVDO
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVSULRUVDOHRI
WKHVXEMHFWDQG
DSSUDLVDODVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDWWKHHQGRIDFXOGH
VDFZLWKSRQGJROIFRXUVH
YLHZVRI%DOODQW\QH
&RXQWU\&OXE/RFDWLRQ
LVYHU\IDYRUDEOH73
DSSUDLVDOGLVFORVHV
FRQGLWLRQLVVXHVZLWKWKH
VXEMHFWUHODWLQJWRZDWHU
VHHSDJHLQEDVHPHQW
HIIORXVHQFHDSSDUHQW
FUDFNVLQIRXQGDWLRQDQG
GDPDJHWRVWXFFRVLGLQJ
&KDQJH(<%IURP
WRDQGPDNH$GGO
3K\VLFDO)LHOG
5HYLHZVXEMHFWKDV
5RRI1276/$7(
$GMXVWPHQWVPDGH
DFFRUGLQJO\
65 5('8&7,21
PAGE 16 of 39
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,490,700
APPELLANT
OPINION VALUE
($)
STAFF REC
1,250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,293,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,293,800 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER005246
APPEAL
ID
13255
OWNER/
APPELLANT
BRYANT,
RAYMOND
JAMES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22304130
N
REI
ABS NUMBER
0002023914-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+7+(9$/8(
ROGER
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVDQDSSUDLVDO
DW73
LQGLFDWHVVXEMHFWLVOLVWHG
IRUVDOHZLWK$OOHQ7DWH
DVNLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH
&RUUHFWLRQVWRWKH
VXEMHFWOLVWLQJKDYHEHHQ
PDGHEDVHGRQ
$SSUDLVDOSURYLGHGE\
733ULPDULO\WKHOLYLQJ
DUHDRQQGIORRUZDV
LQFRUUHFWGXHWRRSHQ
DUHDWRIDPLO\URRP
2WKHUPLQRUFRUUHFWLRQV
WROLVWLQJ73DSSUDLVDO
&RPS0/6LQGLFDWH
KDVDPRWLYDWHGVHOOHU
UHORFDWLRQDQG&RPS
LVD5(/2&$7,21
6DOH3OHDVHQRWHWKDW
WKH73LQGLFDWHVVXEMHFW
LVOLVWHGDVNLQJ
DQG73RSLQLRQ
65 5('8&7,21
PAGE 17 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
499,600
APPELLANT
OPINION VALUE
($)
STAFF REC
456,400 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
469,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
469,000 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER005320
APPEAL
ID
21423
OWNER/
APPELLANT
CHRISTMAS,
ASHLEY &
CHRISTMAS,
BROOKE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22318210
N
REI
ABS NUMBER
0002027692-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHV7D[9DOXH
36)RQVXEMHFWVWUHHW
DVDEDVLVIRUDSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVD6)5LQ%DOODQW\QH
12721*2/)
&2856(6XEMHFWLVD
-RKQ:HLODQGKRPH
*UDGHPRGLILFDWLRQIURP
WR9HJLWDWLYH
EXIIHUEHWZHHQVXEMHFW
DQG&RPPXQLW\+RXVH
5RDGQRDGMXVWPHQW
LQGLFDWHGIRUWUDIILF
*UDGHDGMXVWPHQWUHVOXWV
LQUHGXFWLRQ$GG)63
DGGWHUUDFHVUHPRYH
GHFNVWXFFR
WRSR6XEMHFWPHWKRG
SULFH6)GRHVQRW
FRQVLGHUDOOIDFWRUV
65 5('8&7,21
PAGE 18 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
607,900
APPELLANT
OPINION VALUE
($)
STAFF REC
565,240 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
559,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
559,700 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER006173
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21404
CHRISTY, BRIAN
& CHRISTY, KIM
22304122
N
REI
ABS NUMBER
0002023886-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH
WEBB,
35(6(17/</,67('
ROGER
$6$5(/2&$7,21
3523(57<
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
73LQGLFDWHVVXEMHFWLV
OLVWHGDVNLQJ
KDGDQRIIHUDW
ZKLFKZLWKGUHZGXHWR
VPDOOWK%573KDV
$SSUDLVDODW
+RZHYHU73
EDVHVRSLQLRQRQ$JHQW
VWDWHPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH
$GMXVWPHQWZDVPDGHRQ
,QIRUPDOIURP
WR73KDVDQ
DSSUDLVDODWNDQG
UHSRUWVDQRIIHUWR
SXUFKDVHDWN7KH
VXEMHFWLVQRZ$
5(/2&$7,21SURSHUW\
ZKLFKWHQGVWRLPSDFW
PDUNHWDELOLW\6XEMHFW
ZDVSXUFKDVHGLQ
IRUN7KH79
UHIOHFWVWKHGRZQWXUQLQ
WKHPDUNHW0LQRU
DGMXVWPHQWFDXVHV
5HGXFWLRQWR
65 5('8&7,21
PAGE 19 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
433,200
APPELLANT
OPINION VALUE
($)
STAFF REC
379,980 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
424,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
424,700 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER006123
APPEAL
ID
3188
OWNER/
APPELLANT
DHALIWAL,
SAJJAN &
DHALIWAL,
KULDEEP /
HORACKTALLEY - ATTN:
D.
CHRISTOPHER
OSBORN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22308133
N
REI
ABS NUMBER
0002024334-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
732SLQLRQRI9DOXHQG
%(5)LOLQJ0LOOLRQ
VW%(5)LOLQJ
0LOOLRQ,1)250$/
0LOOLRQ
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVWKDW
WKHVXEMHFWLVOLVWHG
DVNLQJPLOOLRQ7D[
5HSSURYLGHVVDOHVDQG
OLVWLQJGDWDDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVORFDWHGLQ(9(50$<
ZKLFKLVDYHU\H[FOXVLYH
JDWHGVXEGLYLVLRQLQWKH
6RXWK&KDUORWWH$UHD
QHDU%DOODQW\QH7+(
1%&IRUWKHVXEMHFWLV
OLPLWHGWR(YHUPD\12
48$/,),('6$/(6LQ
68%1%&DQG465LV
127$9$,/$%/(7KH
ORFDWLRQKDVKDGD
FRXSOH%$1.6$/(
SURSHUWLHV7KHVXEMHFW
KDVEHHQPDUNHWHGLQWKH
EHJLQQLQJDWPLOOLRQ
DQGUHGXFHGWRWKH
SUHVHQWDVNLQJSULFHRI
PLOOLRQ6XEMHFWLV
DSSRLQWHGZLWKYKT
PDWHULDOVDQG
ZRUNPDQVKLS7KLV
IDFWRUPD\FDXVHWKH
VXEMHFWWREHVRPHZKDW
RIDVXSHUDGHTXDF\
6XEMHFWPD\KDYHEHHQ
VRPHZKDWRYHUSULFHG
DQGEHFRPHVKRSZRUQ
+RZHYHUOLVWLQJGDWD
WHQGWRMXVWLI\FKDQJHLQ
YDOXH)XQFWLRQDO
2EVROHVFHQFHLV
DGMXVWHGGXHWR
VXEMHFWEHLQJD
VXSHUDGHTXDF\
65 5('8&7,21
PAGE 20 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,570,500
APPELLANT
OPINION VALUE
($)
STAFF REC
3,200,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
3,999,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
3,999,700 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER002532
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26381
ELIAS, RICARDO
& ELIAS,
BRENDA
22318412
N
REI
ABS NUMBER
0002027731-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVOLVWLQJDQG
VDOHGDWDIURPVXEMHFW
VWUHHWDVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
0
1,844,400
1,260,000 01
REDUCTION
0
1,332,800
850,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,716,800 ACCEPT
STAFF REC
1,716,800 HJ/BF
1,343,900 01
REDUCTION
1,259,100 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDWWKHHQGRIDFXOGH
VDFZLWKSRQGJROIFRXUVH
YLHZVRI%DOODQW\QH
&RXQWU\&OXE/RFDWLRQ
LVYHU\IDYRUDEOH7KH
VDOHQH[WGRRUWRWKH
VXEMHFWLVRQWKH465
EXWSOHDVHQRWHWKDWLWLV
DWWKHERWWRPHQGRIWKH
VDOHVUDWLR%RWKKRXVHV
XQGHUDSSHDO$GMXVW
6XEMHFW/DQGWRZDV
DQGFKDQJH*UDGH
IURPWR7KLV
PDNHVVXEMHFWHTXLWDEO\
DVVHVVHG
65 5('8&7,21
9:00 AM 40
BER
11-BER005663
13260
FAVORY, STEVE
& FAVORY,
PATRICIA
22312171
N
REI
0002026131-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6%$1. WEBB,
6$/(
ROGER
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVYDULRXV
VDOHVGDWDDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
ZDVDIRUPHU6LPRQLQL
+RPHDUDPDKRPHZ&XO
GHVDFORFWLRQRQWK
7HHRI%DOODQW\QH73
SXUFKDVHGWKHVXEMHFWDV
D%$1.VDOHIRU
DQGSURYLGHV
WKLVDVHYLGHQFHRIYDOXH
73GDWDLQFOXGHVVRPH
4XDOLILHG6DOHVDPRQJ
5HORFDWLRQ6DOHV%DQN
6DOHVDQG6DOHV
&RUUHFWLRQVWROLVWLQJ
%DWK&RXQWFDXVHYDOXH
WRVOLJKWO\LQFUHDVH
65 ,1&5($6(
PAGE 21 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER000349
APPEAL
ID
28365
OWNER/
APPELLANT
FIORETTI,
SHANNON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22318409
N
REI
ABS NUMBER
0002027727-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
73$*5((':,7+
WEBB,
9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVDSSUDLVDODV
DEDVLVIRUDSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
1,299,100
0
179,600
APPELLANT
OPINION VALUE
($)
STAFF REC
930,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,026,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
1,026,300 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVD6)5LQ%DOODQW\QH
&RXQWU\&OXERQWKH*ROI
&RXUVH6XEMHFWZDV
SXUKFDVHGLQIRU
73
DSSUDLVDO&RPSLVD
5(/2&$7,21&203
LVD%$1.6$/(DQG
QHLWKHULVDGMXVWHGIRU
WKHVHIDFWRUV$SSUDLVDO
XVHV&RPSVDQGRI
WKHVH$5(*5$'('
9(5<*22'ZKLFKLV
,1)(5,25WRWKHVXEMHFW
&KDQJH*UDGHRIVXEMHFW
IURPWREDVHGRQ
3KRWRJUDSKVSURYLGHGLQ
73DSSUDLVDO$GMXVW
ODQGYDOXHIURPWR
5HVXOWLQJLQ
5('8&7,21
65 5('8&7,21
9:00 AM 42
BER
11-BER004894
2559
GAGNON,
PATRICIA C
22309785
N
REI
0002025224-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WEBB,
6DOH'DWH6DOH
ROGER
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVVRPHOLVWLQJ
GDWDDQGVRPH
VDOHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
SURYLGHV=LOORZGDWD
ZKLFKDUH1RW$SSOLFDEOH
73SURYLGHVVDOHV
ZKLFKDUH1$/LVWLQJ
'DWDSURYLGHGE\73
LQFOXGH0RWLYDWHGVHOOHU
DQG5HORFDWLRQSURSHUW\
/LVWLQJZDVFRUUHFWHGRQ
,QIRUPDO/HYHOUHVXOWLQJ
LQ1R&KDQJH'DWD
SURYLGHGE\73DUH
LQVXIILFLHQWWRMXVWLI\D
FKDQJH)LHOG5HYLHZ
REVHUYHG
5RRIUHVXOWLQJLQVOLJKW
LQFUHDVH
65 ,QFUHDVH
PAGE 22 of 39
161,900 02 NO
CHANGE
180,800 02 NO
CHANGE
179,600 BF/HJ
REMOVED
SHINGLES FOR
2011. THEY WILL
BE PICKED UP
NEXT YEAR.
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER004643
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26522
GRAHAM, DAVID
& GRAHAM,
DEBORAH
22310257
N
REI
ABS NUMBER
0002025657-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH ROGER
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO1$
73
V&DVHDQG,VVXHV
$SSHOODQWSURYLGHVVRPH
VDOHVGDWDDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
LVORFDWHGLQ%DOODQW\QH
73HVWLPDWHRI
DQGWKH79DW
UHIOHFWVDQYDULDQFH
+HQFHWKH73
V2SLQLRQ
WHQGVWRVXSSRUWWKH
PRGHO73IDLOVWRVKRZ
DVLJQILFLDQWGLIIHUHQFHLQ
WKH79465SURYLGHV
VXSSRUW7KHVXEMHFWLV
(TXLWDEO\/LVWHG
65RU5HFRPPHQGHG
9DOXH1&
PAGE 23 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
652,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
673,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
652,000 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER005107
APPEAL
ID
13270
OWNER/
APPELLANT
HAUN, JAMES &
HAUN, KALEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22310253
N
REI
ABS NUMBER
0002025654-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHV79VRQ
&RPSVDQG
VDOHVDVDEDVLVIRU
DSSHDO73SURYLGHV
VXEMHFWZDVOLVWHGGXULQJ
DVNLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVD6)5RQ%DOODQW\QH
*ROI&RXUVHJUDGHG
&XVWRP6XEMHFW/$1'
9$/8(ZDVDGMXVWHGRQ
WKH,1)250$/UHGXFLQJ
YDOXHIURPWR
73SURYLGHV
SURSHUWLHV7D[
9DOXHVKRZHYHURI
WKHVHDUH,1)(5,25
*UDGHWRWKHVXEMHFWDW
9HU\*RRGKRZHYHU
RIWKHVH&RPSVLV
&XVWRPDQGLV36)
ZKLFKVXSSRUWV7973
SURYLGHV6DOHVIURP
RIWKHVHDUH9*
*UDGHDQG,QIHULRUWRWKH
VXEMHFWRIWKHVHLV
IURPWKHROGVHFWLRQRI
%DOODQW\QHZKLFKLV
LQIHULRULQORFWLRQRI
WKHVHLV127RQWKHJROI
FRXUVHDQGEDFNVXSWR
0XOWLIDPLO\RIWKHVHLV
D&XVWRP+RXVHRQWKH
JROIFRXUVHDQGLVRQWKH
465,WLQGLFDWHV
SVIDSS[PLOOLRQIRU
VXEMHFW
65 1R&KDQJH
PAGE 24 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,501,900
APPELLANT
OPINION VALUE
($)
STAFF REC
2,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,501,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,358,300 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER005051
APPEAL
ID
5442
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
HURST,
BRADLEY &
HURST, LINDA
22318426
N
REI
ABS NUMBER
0002027753-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
73$*5((':,7+7+( WEBB,
5(9,6('9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVVDOHVDQG
SRZHUOLQHORFDWHGGLUHFWO\
EHKLQGWKHVXEMHFWDVD
EDVLVIRUDSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
569,300
540,300 01
REDUCTION
547,500 ACCEPT
STAFF REC
547,500 HJ/BF
0
1,524,200
900,000 01
REDUCTION
1,359,500 ACCEPT
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1,359,500 HJ/BF
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9:00 AM 46
BER
11-BER005701
13256
LAGATORE,
RICHARD &
LAGATORE,
ROSE
22308138
N
REI
0002024344-20112011-0000-0
01 Above
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65 5('8&7,21
PAGE 25 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER004955
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
6648
MANSELL,
ROBERT &
MANSELL, LEIGH
22310318
N
REI
ABS NUMBER
0002025771-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
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73SURYLGHVYDULRXV
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DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
896,700
830,000 02 NO
CHANGE
896,700 ACCEPT
STAFF REC
896,700 BF/HJ
0
649,400
559,000 01
REDUCTION
564,400 ACCEPT
STAFF REC
564,400 HJ/BF
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65 1R&KDQJH
9:00 AM 48
BER
11-BER003021
31274
OVER, CLARK &
OVER,
CAROLINE
22318211
N
REI
0002027693-20112011-0000-0
01 Above
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PAGE 26 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER005700
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20262
PAREKH,
NARENDRA &
PAREKH, AMISHI
22303754
N
REI
ABS NUMBER
0002023560-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHV7D[9DOXHV
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
327,500
307,500 01
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327,100 ACCEPT
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327,100 HJ/BF
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73SURYLGHVFRPSDULVRQ
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0
1,129,600
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1,063,200 BF/HJ
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65 5HGXFWLRQ
9:00 AM 50
BER
11-BER004962
4178
PERKS,
GORDON &
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N
REI
0002025951-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
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65 5('8&7,21
PAGE 27 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 51
LEVEL
BER
CASE
NUMBER
11-BER006175
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13240
QURESHI,
AAMER A /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT
22308134
N
REI
ABS NUMBER
0002024337-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WEBB,
6DOH'DWH6DOH ROGER
3ULFH
732SLQLRQRI9DOXH
0LOOLRQ
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73SURYLGHVWKHVDOH
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65 5('8&7,21
PAGE 28 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,601,400
APPELLANT
OPINION VALUE
($)
STAFF REC
2,430,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,749,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
2,749,400 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER005032
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
783
RAND, EDWARD
& RAND, INGRID
22308137
N
REI
ABS NUMBER
0002024343-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WEBB,
6DOH'DWH1$6DOH
ROGER
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732SLQLRQRI9DOXH
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65 5('8&7,21
PAGE 29 of 39
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,301,000
APPELLANT
OPINION VALUE
($)
STAFF REC
825,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,077,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
962,400 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 53
LEVEL
BER
CASE
NUMBER
11-BER000794
APPEAL
ID
40490
OWNER/
APPELLANT
SCP LPA
ARDREY KELL
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22308103
N
REI
ABS NUMBER
0002024305-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVD
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6)IRURWKHU
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DW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WEBB,
ROGER
0
13,308,000
7D[5HS5(48(67('
WEBB,
:,7+'5$:$/ ROGER
KRZHYHUWKLVFDVHZDV
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5('8&7,210$'(
$//2:5('8&7,21
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IRU&21'26
0
129,000
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($)
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12,376,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
13,308,000 ACCEPT
STAFF REC
13,308,000 HJ/BF
87,100 ACCEPT
STAFF REC
87,100 BF/HJ
6DOHV5DWLR
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65 1R&KDQJH
9:00 AM 54
BER
11-BER003656
30880
SHEA HOMES III
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
22303117
N
REI
0002022591-20112011-0000-0
01 Above
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65 5('8&7,21
PAGE 30 of 39
77,400 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER006052
APPEAL
ID
21763
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STACK, RICK E
22309109
N
REI
ABS NUMBER
0002024473-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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73SURYLGHVVRPH
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DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
344,600
303,000 01
REDUCTION
324,500 ACCEPT
STAFF REC
324,500 BF/HJ
0
652,100
531,700 01
REDUCTION
591,400 ACCEPT
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591,400 BF/HJ
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65 5('8&7,21
9:00 AM 56
BER
11-BER005217
3720
STRAUGHN,
DEBORAH &
STRAUGHN,
FREDERICK
22310214
N
REI
0002025599-20112011-0000-0
01 Above
Market
7$;3$<(5$*5(('
WEBB,
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9$/8(
)RUHFORVXUH1$
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5(/2&$7,21
732SLQLRQRI9DOXH
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1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHV7$;9$/8(
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65 5('8&7,21
PAGE 31 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER006124
APPEAL
ID
13271
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
TAYLOR,
GREGORY &
TAYLOR, MARY
ANN
22310418
N
REI
ABS NUMBER
0002025935-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$6DOH
ROGER
3ULFH1$
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73CV&DVHDQG,VVXHV
73SURYLGHVYDULRXV
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
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($)
STAFF REC
0
1,934,300
1,565,416 01
REDUCTION
0
11,114,500
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VALUE ($)
DECISION
1,934,300 01
REDUCTION
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VALUE ($)
MOTION
1,876,700 BF/HJ
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65 1R&KDQJH
9:00 AM 58
BER
11-BER000797
40768
LICHTIN/TORING
DON II LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323136
N
REI
0002028974-20112011-0000-0
01 Above
Market
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6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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PAGE 32 of 39
WIGGINS,
LATOSHIA
11,576,700 ACCEPT
STAFF REC
11,576,700 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 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 59
BER
11-BER003208
40934
BRANCH
BANKING AND
TRUST CO /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22315610
N
REI
0002027607-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXH&RPSVRIIHUHG
6DOHV5DWLR1$
&2'1$
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%$1.'%$%%7
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%\
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$3352$&+UHQGHUVD
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1&
0
2,875,000
788,909 02 NO
CHANGE
2,875,000 ACCEPT
STAFF REC
2,875,000 HJ/BF
9:00 AM 60
BER
11-BER001774
37674
CMH-DWH
BALLANTYNE
LLC / LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
22353120
N
REI
0002036894-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
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1$
73CV&DVHDQG,VVXHV
8WLOL]LQJ*50WRDUULYHDW
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$3352$&+UHYHDOVDQ
LQGLFDWHGYDOXHRI
65 1&
0
1,722,100
1,374,250 02 NO
CHANGE
1,722,100 ACCEPT
STAFF REC
1,722,100 BF/HJ
9:00 AM 61
BER
11-BER002408
41439
CVS 7157 NC
LLC / SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
22315609
N
REI
0002027603-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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0
3,517,500
2,898,200 01
REDUCTION
3,303,400 ACCEPT
STAFF REC
3,303,400 HJ/BF
PAGE 33 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 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 62
BER
11-BER002213
37063
DDR
SOUTHEAST
CAMFIELD LLC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
22360298
N
REI
0002038580-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121($SSUDLVDO
'DWH121(
73CV&DVHDQG,VVXHV
2IIHUV)LQDQFLDOVDQG
5HQW5ROO
6DOHV5DWLR1$
&2'1$
&RXQW\CV
&DVH68%-(&7LVD
FRPPHUFLDO5(7$,/
%8,/',1*0DUNHWUHQW
UDWHLV65 1&
WORTHEN,
RUSS
0
2,796,200
1,300,000 01
REDUCTION
2,796,200 01
REDUCTION
2,174,200 HJ/BF
9:00 AM 63
BER
11-BER002059
41386
FIRST-CITIZENS
BANK TRUST
COMPANY /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
22317210
N
REI
0002027668-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXH&RPSVRIIHUHG
6DOHV5DWLR1$
&2'1$
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%$1.'%$),567
&,7,=(16&RQYHUWHGWR
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$3352$&+#
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$3352$&+UHQGHUVD
YDOXHRI65
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WORTHEN,
RUSS
0
2,805,300
2,150,000 01
REDUCTION
2,595,800 ACCEPT
STAFF REC
2,595,800 BF/HJ
9:00 AM 64
BER
11-BER003589
36708
HOPPER
INVESTMENTS
LLC - ATTN:
STEVE HOPPER
22353101
N
REI
0002036860-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121($SSUDLVDO
'DWH121(
73CV&DVHDQG,VVXHV
9$/8(B2))(56
),1$1&,$/6
6DOHV5DWLR1$
&2'1$
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0,1,B6725$*('%$
%$//$17<1(0,1,
6725$*(9DOXHGE\
WKH,1&20(
$3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
LQGLFDWHGYDOXHRI
65 1&
WORTHEN,
RUSS
0
4,671,700
2,900,000 01
REDUCTION
4,671,700 01
REDUCTION
3,680,900 BF/HJ
PAGE 34 of 39
DECISION
COMMENTS
Chairman-Jim B. had
to recuse himself
from this case.
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
9:00 AM 65
BER
11-BER000799
40776
LICHTIN/TORING
DON DECK LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323137
N
REI
0002028976-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
1RQH$SSUDLVDO
'DWH1RQH
73CV&DVHDQG,VVXHV
121(2))(5('
6DOHV5DWLR1$
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3$5.,1*
'(&.2)),&(12
GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG65
1&
WORTHEN,
RUSS
0
6,891,300
0 01
REDUCTION
9:00 AM 66
BER
11-BER000795
40792
LICHTIN/TORING
DON VIII LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22323108
N
REI
0002028966-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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6DOHV5DWLR1$
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UHSRUWHGDV
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YDFDQF\LVZKLFK
ZDVXWLOL]HG65
5HGXFWLRQWR
WORTHEN,
RUSS
0
17,665,500
14,867,000 01
REDUCTION
9:00 AM 67
BER
11-BER000767
39294
NORTH
COMMUNITY
HOUSE ROAD
PARTNERS /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22346288
N
REI
0002034346-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
121(2))(5('
&RXQW\CV
&DVH68%-(&7LV$872
6(59,&(&(17(5
'%$$$$RIWKH
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1&
0
1,008,200
PAGE 35 of 39
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
6,891,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
6,865,500 BF/HJ
16,564,700 ACCEPT
STAFF REC
16,564,700 BF/HJ
1,008,200 ACCEPT
STAFF REC
1,008,200 BF/HJ
DECISION
COMMENTS
Board of Equalization and Review - February 21, 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 68
BER
11-BER002065
37744
PIKE TEC
PROPERTY LLC /
STALLINGS
GROUP - ATTN:
JEFF ROBINSON
22323145
N
REI
0002028992-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
121(2))(5('
6DOHV5DWLR1$
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5HWDLO%XLOGLQJ'%$
3,.(*$5'(1
&(17(51R
GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG
65 1&
WORTHEN,
RUSS
0
2,456,200
2,000,000 02 NO
CHANGE
2,456,200 ACCEPT
STAFF REC
2,456,200 HJ/BF
9:00 AM 69
BER
11-BER003434
40924
SOUTH TRUST
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22360502
N
REI
0002038643-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
121(2))(5('
6DOHV5DWLR1$
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&DVH68%-(&7LVD
%$1.'%$6287+
75867%$1.1R
GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG
9DOXHGE\WKH,1&20(
$3352$&+#
%\
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$3352$&+UHQGHUVD
YDOXHRI65
1&
0
2,211,500
0 02 NO
CHANGE
2,211,500 ACCEPT
STAFF REC
2,211,500 HJ/BF
9:00 AM 70
BER
11-BER001053
40332
SREEBALLANTYNE,
LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
22323110
N
REI
0002028972-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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121(2))(5('
6DOHV5DWLR
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635,1*+,//
68,7(61R
GRFXPHQWDWLRQQRU
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VXEPLWHG&RQYHUWHGWR
,1&20(#
65
,QFUHDVHWR
0
11,808,600
12,368,200 01
REDUCTION
11,714,600 HJ/BF
PAGE 36 of 39
8,800,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - February 21, 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 71
BER
11-BER002475
36360
TORINGDON
MARKET LLC /
FLANAGAN
BILTON, LLC ATTN: SPERO N.
KOPITAS
22323109
N
REI
0002028970-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0E\&RVW
733ULYDWH$SSUDLVDO
1RQH$SSUDLVDO
'DWH1RQH
73CV&DVHDQG,VVXHV
2IIHUV3UR)RUPD
6DOHV5DWLR1$
&2'1$
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683(50$5.(7675,3
6+23&RQYHUWHGWR
,1&20(IURP&267
65 5HGXFWLRQWR
WORTHEN,
RUSS
0
14,519,500
11,000,000 01
REDUCTION
11,411,800 ACCEPT
STAFF REC
11,411,800 HJ/BF
9:00 AM 72
BER
11-BER003423
40931
WACHOVIA
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22315602
N
REI
0002027581-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXH9$/8(2IIHUV
&RPSVDQG3UR)RUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV
&DVH68%-(&7LVD
%$1.'%$:(//6
)$5*2$SSHOODQWRIIHUV
LQIHULRUDQGRXWRIFRXQW\
FRPSV&RQYHUWHGWRWKH
,1&20($3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHQGHUVD
YDOXHRI65
5HGXFWLRQWR
0
2,507,300
992,800 01
REDUCTION
2,382,700 ACCEPT
STAFF REC
2,382,700 HJ/BF
9:00 AM 73
BER
11-BER000683
40447
SHEA HOMES III
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
22303104
Y
REI
0002022582-20112011-0000-0
01 Above
Market
7$;5(35(48(67(' WEBB,
:,7+'5$:$/ ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1RW3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHG12
'$7$
0
313,600
313,600 Withdrawn
0
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7D[5HS
SURYLGHGQRGDWD2QO\
VDOHVRQ465WKHUHIRUH
6DOHV5DWLRDQG&2'DUH
QD&RXQW\SURYLGHV
PXOWLIDPLO\VDOHLQ%RRN
IRUSVIDQG
ODQGYDOXHE\DEVWUDFWLRQ
LQ%RRNIRU
FRPPHUFLDOSURSHUW\
6XEMHFWLVYDOXHGDW
6)ZKLFKLVHTXLWDEOH
65 1R&KDQJH
PAGE 37 of 39
0 WITHDRAWAL
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER000685
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40452
SHEA HOMES III
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
22303194
Y
REI
ABS NUMBER
0002621767-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;5(35(48(67(' WEBB,
:,7+'5$:$/ ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1RW3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHG12
'$7$
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
504,000
0 WITHDRAWAL
504,000 Withdrawn
0
0
144,000
0 WITHDRAWAL
144,000 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH7D[5HS
SURYLGHGQRGDWD
6XEMHFWLVWUDFWLQ5LYHULD
&RQGRVVHWXSWRKROG
%8,/',1*69DOXHGDV
/RWVZLWKVL]H
DGMXVWPHQW
65 1R&KDQJH
9:00 AM 75
BER
11-BER000684
40457
SHEA HOMES III
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
22303196
Y
REI
0002621769-20112011-0000-0
01 Above
Market
7$;5(35(48(67(' WEBB,
:,7+'5$:$/ ROGER
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1RW3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHG12
'$7$
6DOHV5DWLR
&2'
&RXQW\CV&DVH7D[5HS
SURYLGHGQRGDWD
6XEMHFWLVWUDFWLQ5LYHULD
&RQGRVVHWXSWRKROG
%8,/',1*69DOXHGDV
/RWVZLWKVL]H
DGMXVWPHQW
65 1R&KDQJH
9:00 AM 76
BER
11-BER000800
40769
KB BALLANTYNE
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
22317209
Y
REI
0002027667-20112011-0000-0
01 Above
Market
WORTHEN,
RUSS
0
4,608,900
0 WITHDRAWAL
4,608,900 Withdrawn
0
9:00 AM 77
BER
11-BER000775
40565
RICHFAIRHUNTER'S
CROSSING LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22353103
Y
REI
0002036868-20112011-0000-0
01 Above
Market
WORTHEN,
RUSS
0
11,339,000
0 WITHDRAWAL
11,339,000 Withdrawn
0
9:00 AM 78
BER
11-BER000776
40602
RICHFAIRHUNTER'S
CROSSING LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22353132
Y
REI
0002036907-20112011-0000-0
01 Above
Market
WORTHEN,
RUSS
0
1,999,400
0 WITHDRAWAL
1,999,400 Withdrawn
0
Notes:
PAGE 38 of 39
DECISION
COMMENTS
Board of Equalization and Review - February 21, 2012
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Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
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BER CHAIRMAN