Board of Equalization and Review - March 27, 2012 Date run: 4/19/2012 8:16:42 PM 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-BER003189 APPEAL ID 30980 OWNER/ APPELLANT ACHESON, SCOTT & ACHESON, DIMITRA 3/27/2012 PARCEL ID/ VIN CONSE NT ABS TYPE 15718249 N REI ABS NUMBER 0001877046-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWHV 73CV&DVHDQG,VVXHV 73SURYLGHGDUHILQDQFH DSSUDLVDOWRFRQVLGHU 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ:LWK73CV DSSUDLVDODGMXVWHG(<% WRIURP $SSUDVLDO6DOHV DQGDUHDOOEDQN VDOHV$SSUDLVDO6DOH ZDVDQDFWLYHOLVWLQJ VROGLQ &RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH PAGE 1 of 53 APPRAISER BEATTY, ALLEN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 266,400 APPELLANT OPINION VALUE ($) STAFF REC 175,000 01 REDUCTION STAFF REC VALUE ($) DECISION 257,900 01 REDUCTION DECISION VALUE ($) MOTION 249,300 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER001252 APPEAL ID 30991 OWNER/ APPELLANT AHLIN, JENNY & ARNDT, EDWARD PARCEL ID/ VIN CONSE NT ABS TYPE 15718260 N REI ABS NUMBER 0001877065-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 387,900 344,000 01 REDUCTION 335,300 ACCEPT STAFF REC 335,300 BF/JA BEATTY, ALLEN 0 272,400 225,000 03 INCREASE 275,600 ACCEPT STAFF REC 275,600 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGVWDWHGQR VDOHVDQGGHYHORSPHQW LQIRUHFORVXUH 6DOHV5DWLR &2'QRQH &RXQW\CV&DVH1R 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ%DVHGRQ 0/6LQIRUPDWLRQDQG YLHZSLFNHGXSWKLUGIORRU VTXDUHIRRWDJH&KDQJHG *UDGHIURP9HU\*RRG WR*RRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 3 BER 11-BER001601 29297 ALLISON, ADAM & ALLISON, NATALIE 15719502 N REI 0001877259-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGDOLVWRI SURSHUWLHVWRUHYLHZ 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ73CVOLVW LQFOXGHGDOOVDOHV DQGOLVWLQJ$IWHUVLWH YLVLWSLFNHGXS VKLQJOHURRIFKDQJHG VLGLQJWREULFNDQG ZRRGDQGSLFNHG XSGHWDFKHGFDUSRUW &RXQW\UHFRPPHQGVDQ LQFUHDVHWR 65 RU5HFRPPHQGHG 9DOXH PAGE 2 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER000389 APPEAL ID 30981 OWNER/ APPELLANT BILLINGSLEY, JOANNA O PARCEL ID/ VIN CONSE NT ABS TYPE 15720509 N REI ABS NUMBER 0001877472-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 145,500 110,000 01 REDUCTION 125,700 ACCEPT STAFF REC 125,700 BF/JA BEATTY, ALLEN 0 476,800 445,000 01 REDUCTION 402,700 ACCEPT STAFF REC 402,700 JA/BF 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73VWDWHGKRPHKDGQR XSGDWHVDQGSURYLGHG VRPHSURSHUW\ WRUHYLHZ 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ73CVGDWD LQFOXGHVVDOHV EDQNVDOHVDQGVDOHV IURP DQGDVDOHIURP &RQFRUGIURP $GMXVWHGPDUNHWGHVLJQ WRRQHDQG(<%WR IURP&RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 5 BER 11-BER006085 2473 BOONE, RYAN & FILLMAN, DEBORAH 15718264 N REI 0001877071-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH RUOHVV 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGOLVWRIVDOHV DQGOLVWLQJVWR UHYLHZ 6DOHV5DWLR &2'QRQH &RXQW\CV&DVH1R 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ%DVHGRQ 0/6LQIRUPDWLRQDQG YLHZSLFNHGXSUHDU WHUUDFH&KDQJHG*UDGH IURP9HU\*RRGWR *RRG&RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH PAGE 3 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER003046 APPEAL ID 29721 OWNER/ APPELLANT BROWDER, MARK & BROWDER, BETSY PARCEL ID/ VIN CONSE NT ABS TYPE 15720109 N REI ABS NUMBER 0001877306-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 100,000 47,500 02 NO CHANGE 100,000 ACCEPT STAFF REC 100,000 BF/JA BEATTY, ALLEN 0 116,200 70,000 02 NO CHANGE 116,200 ACCEPT STAFF REC 116,200 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGVWDWHG SDUFHOQRWGHYHORSDEOH DQGLVDQDUURZVWULS 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ/RWVLQDUHD KDYHODQGYDOXHRI 73KDV SURYLGHGQRLQIRUPDWLRQ WKDWVLWHLVQRWEXLOGDEOH &RXQW\UHFRPPHQGVQR FKDQJH 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 7 BER 11-BER003028 29723 BROWDER, MARK & BROWDER, BETSY 15720112 N REI 0001877309-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGVWDWHG SDUFHOQRWGHYHORSDEOH DQGRWKHUORWYDOXHV 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ/RWVLQDUHD KDYHODQGYDOXHRI 73KDV SURYLGHGQRLQIRUPDWLRQ WKDWVLWHLVQRWEXLOGDEOH $IWHUUHYLHZFKDQJHG (FRQRPLFRIWR $FFHVVRI3KRWRV DWWDFKHG&RXQW\ UHFRPPHQGVQRFKDQJH LQYDOXH 65 RU5HFRPPHQGHG 9DOXH PAGE 4 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER003048 APPEAL ID 29501 OWNER/ APPELLANT BROWDER, MARK E PARCEL ID/ VIN CONSE NT ABS TYPE 15720108 N REI ABS NUMBER 0001877305-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 198,200 75,000 01 REDUCTION 192,500 01 REDUCTION 178,200 JA/BF BEATTY, ALLEN 0 442,600 350,000 01 REDUCTION 378,500 ACCEPT STAFF REC 378,500 JA/BF 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGDOLVWRI LWHPVDERXWSURSHUW\DQG VWDWHGYDOXH LQWKHODQGRQO\ 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ1RSKRWRV RILQWHULRUSURYLGHGEXW DGMXVWHG(<%WR &RXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXH 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 9 BER 11-BER002873 31788 DALE, JONATHAN & SIME, ANNA 15718259 N REI 0001877063-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGOLVWRIXQVROG KRPHVDQGGLVFXVVHG WKHPDUNHWLQWKH VXEGLYLVLRQWRUHYLHZ 6DOHV5DWLR &2'QRQH &RXQW\CV&DVH1R 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ%DVHGRQ 0/6LQIRUPDWLRQDQG YLHZSLFNHGXSQG)23 DQGDGMXVWHGVTXDUH IRRWDJHIRUUGIORRU &KDQJHG*UDGHIURP 9HU\*RRGWR*RRG &RXQW\UHFRPPHQGVD UHGXFWLRQWR 65 RU5HFRPPHQGHG 9DOXH PAGE 5 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER000901 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 1053 EISENSCHMIDT, MELANIE JORDAN 15720217 N REI ABS NUMBER 0001877351-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 224,800 195,000 02 NO CHANGE 224,800 ACCEPT STAFF REC 224,800 JA/BF BEATTY, ALLEN 0 277,800 200,000 01 REDUCTION 256,700 01 REDUCTION 229,500 JA/BF 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGDOLVWRI SURSHUWLHVWRUHYLHZDQG VWDWHGKRPHKDVEHHQ OLVWHGIRUVDOH 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ73CVOLVWRI SURSHUWLHVZHUHIURP DUHDEXWWD[YDOXHV VWDWHGQRW 6XEMHFWSURSHUW\OLVWHG EHWZHHQWR IRU &RXQW\UHFRPPHQGVQR FKDQJHLQYDOXH 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 11 BER 11-BER000116 2601 FIELD, RAYMOND & FIELD, BETTY 15718313 N REI 0001877107-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73PDGHFRPPHQWV DERXWKLVVLWHDQG IORRGLQJDQGSURYLGHG RQHVDOHIURPDUHDWR FRQVLGHU 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ7KHVDOH73 SURYLGHGZDVDQLQYHVWRU QRQTXDOLILHGVDOHZKLFK LVFXUUHQWO\OLVWHGIRU $GMXVWHG(<% WRDQGWRRNIRU VZLPEXIIHURQODQG YDOXH&RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH PAGE 6 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER001701 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 30990 GIBBS, CATHERINE & GIBBS, RICHARD 15719503 N REI ABS NUMBER 0001877261-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 289,200 237,984 01 REDUCTION 270,200 01 REDUCTION 254,400 JA/BF BEATTY, ALLEN 0 542,300 395,000 01 REDUCTION 493,900 ACCEPT STAFF REC 493,900 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGDOLVWRI SURSHUWLHVWRUHYLHZDQG FRPPHQWVDERXW FRQGLWLRQRIWKHVXEMHFW 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ73CVOLVW LQFOXGHEDQNVDOHHVWDWH VDOHDQGDVDOH $IWHUUHYLHZFRUUHFWHG VTXDUHIRRWDJHIRU)23 SLFNHGXSVKLQJOH URRIDQGFKDQJHG(<% WRIURP &RXQW\UHFRPPHQGVD UHGXFWLRQWR 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 13 BER 11-BER001366 29298 HOLOMAN, MARK & HOLOMAN, JENIFER 15718242 N REI 0001877036-20112011-0000-0 01 Above Market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of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER005280 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 12013 JOHNSON, EDWIN & JOHNSON, LUCY 15720312 N REI ABS NUMBER 0001877405-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER BEATTY, ALLEN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 128,800 APPELLANT OPINION VALUE ($) STAFF REC 90,000 03 INCREASE STAFF REC VALUE ($) DECISION 132,700 01 REDUCTION DECISION VALUE ($) MOTION 111,700 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER001501 APPEAL ID 29608 OWNER/ APPELLANT JONES, STEPHEN & JONES, MAGALINE PARCEL ID/ VIN CONSE NT ABS TYPE 15720326 N REI ABS NUMBER 0001877424-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 290,300 152,758 01 REDUCTION 277,000 01 REDUCTION 230,300 JA/BF BEATTY, ALLEN 0 196,600 105,000 01 REDUCTION 194,900 01 REDUCTION 144,900 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73SURYLGHGDOLVWRI SURSHUWLHVWRUHYLHZ 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ73CVOLVW LQFOXGHGWZREDQNVDOHV DQGRQHHVWDWHVDOH1R TXDOLILHGVDOHVSURYLGHG $IWHUVLWHYLVLWDQGUHYLHZ RI0/6GDWDFKDQJHG EDWKFRXQWWREDWKV SLFNHGXSIURQW)23DQG DGMXVWHGODQGIRUVZLP EXIIHU&RXQW\ UHFRPPHQGVDGHFUHDVH WR 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 16 BER 11-BER005067 4033 KELLER, BARBARA J 15720315 N REI 0001877407-20112011-0000-0 01 Above Market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of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER002269 APPEAL ID 28907 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LAKE CITY TRACTOR SUPPLY LLC ATTN: DAVID R KRUG 16104344 N REI ABS NUMBER 0001879571-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 241,000 165,750 02 NO CHANGE 241,000 ACCEPT STAFF REC 241,000 BF/JA BEATTY, ALLEN 0 1,742,400 1,100,000 02 NO CHANGE 1,742,400 ACCEPT STAFF REC 1,742,400 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73VWDWHVYDOXHRI EDVHGRQ FRQYHUVDWLRQVZLWK DSSUDLVHUV 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ&RXQW\ UHFRPPHQGVQRFKDQJH LQYDOXH 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 18 BER 11-BER002259 34579 LAKE CITY TRACTOR SUPPLY LLC ATTN: DAVID R KRUG 16105221 N REI 0001879659-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73VWDWHVYDOXHRI EDVHGRQ FRQYHUVDWLRQVZLWK DSSUDLVHUV 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ&RXQW\ UHFRPPHQGVQRFKDQJH LQYDOXH 65 RU5HFRPPHQGHG 9DOXH PAGE 10 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER002272 APPEAL ID 34580 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LAKE CITY TRACTOR SUPPLY LLC ATTN: DAVID R KRUG 16105225 N REI ABS NUMBER 0001879667-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) BEATTY, ALLEN 0 142,000 BEATTY, ALLEN 0 241,800 APPELLANT OPINION VALUE ($) STAFF REC 92,300 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 142,000 01 REDUCTION 106,500 JA/BF 224,300 ACCEPT STAFF REC 224,300 BF/JA 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73VWDWHVYDOXHRI EDVHGRQ FRQYHUVDWLRQVZLWK DSSUDLVHUV 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ6LWHDSSHDUV WREHXVHGDVSDUNLQJORW IRUDGMRLQLQJEXLOGLQJ &RXQW\UHFRPPHQGVQR FKDQJHLQYDOXH 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 20 BER 11-BER004853 33672 LINTON, PATRICIA 16105108 N REI 0001879581-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWHV-XQH 73CV&DVHDQG,VVXHV 73VWDWHVSURYLGHGD DSSUDLVDOIRU UHILQDQFLQJWRUHYLHZ 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ:LWK DSSUDVLDOSLFNHGXSJDV KHDWFHQWUDODLU)23 FKDQJHGWR)63IL[WXUHV FKDQJHGWRDQG(<% FKDQJHGIURPWR /DQGYDOXHLV HTXLWDEOHWRRWKHUVLWHVLQ DUHD3URSHUW\LVOHDVHG WRVRQRIRZQHU&RXQW\ UHFRPPHQGVDUHGXFWLRQ WR 65 RU5HFRPPHQGHG 9DOXH PAGE 11 of 53 160,000 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER003923 APPEAL ID 8090 OWNER/ APPELLANT MOOK, PHILIP LEROY PARCEL ID/ VIN CONSE NT ABS TYPE 15720333 N REI ABS NUMBER 0001877432-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER BEATTY, ALLEN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 317,900 APPELLANT OPINION VALUE ($) STAFF REC 208,000 01 REDUCTION STAFF REC VALUE ($) DECISION 305,300 01 REDUCTION DECISION VALUE ($) MOTION 271,000 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 22 LEVEL BER CASE NUMBER 11-BER001746 APPEAL ID 30986 OWNER/ APPELLANT NASH, WALTER G JR & NASH, DEBRA PARCEL ID/ VIN CONSE NT ABS TYPE 15720322 N REI ABS NUMBER 0001877421-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWHQD6DOH 3ULFHQD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION BEATTY, ALLEN 0 228,200 128,000 01 REDUCTION 210,100 01 REDUCTION 154,100 JA/BF BEATTY, ALLEN 0 263,800 151,000 01 REDUCTION 242,800 01 REDUCTION 226,400 JA/BF 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO'DWHV QD 73CV&DVHDQG,VVXHV 73VWDWHGKRPHKDGQR XSGDWHV 6DOHV5DWLR &2' &RXQW\CV&DVH 4XDOLILHG6DOHV5HSRUW DWWDFKHG0DGHVLWHYLVLW DQGUHYLHZHG LQIRUPDWLRQ$GMXVWHG PDUNHWGHVLJQIURPWR (<%WRIURP DQGSLFNHGXS DGGLWLRQDOVTXDUHIHHW &RXQW\UHFRPPHQGVD UHGXFWLRQWR 65 RU5HFRPPHQGHG 9DOXH 9:00 AM 23 BER 11-BER005947 41877 PEITZMAN, CHARLES E & PEITZMAN, DONNA 15719213 N REI 0001877177-20112011-0000-0 01 Above Market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of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 24 LEVEL BER CASE NUMBER 11-BER000473 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 32468 STIKELEATHER, RICHARD W 16105109 N REI ABS NUMBER 0001879583-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER BEATTY, ALLEN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 360,800 APPELLANT OPINION VALUE ($) STAFF REC 294,000 03 INCREASE STAFF REC VALUE ($) DECISION 518,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 518,400 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER000325 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 31796 WOODY, HOWARD & WOODY, REGINE 15719409 N REI ABS NUMBER 0001877250-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER BEATTY, ALLEN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 279,300 APPELLANT OPINION VALUE ($) STAFF REC 205,000 01 REDUCTION STAFF REC VALUE ($) DECISION 270,800 01 REDUCTION DECISION VALUE ($) MOTION 232,700 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER003572 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40494 ALBEMARLE CENTER ASSOC G P / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13301145 N REI ABS NUMBER 0001826438-20112011-0000-0 REASON 01 Above Market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of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 2,795,700 APPELLANT OPINION VALUE ($) STAFF REC 1,969,112 01 REDUCTION STAFF REC VALUE ($) DECISION 2,326,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 2,326,300 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 27 LEVEL BER CASE NUMBER 11-BER003119 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 36358 ALDI INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13317131 N REI ABS NUMBER 0001829523-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDVVXSSOLHG 3URIRUPD.DUQHV &R6WDU,QIR 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVDQ $/',CV6XSHUPDUNHW ORFDWHGDW $OEHPDUOH5G,QLWLDOO\ VHQWXVLQJWKH&RVW $SSURDFKWKH&RXQW\ KDVYDOXHGSDUFHOEDVHG RQWKH,QFRPH$SSURDFK WRYDOXHDWVTIW 111OHDVHZLWKDQ FDSUDWHZKLFKLV FRQVLVWHQWIRU 6XSHUPDUNHWSURSHUW\ W\SHV3URSHUW\LV HTXLWDEO\OLVWHGZLWK VLPLODUSURSHUWLHV $SSHOOHQWSURYLGHGD SURIRUPDWKDWUHIOHFWV IRU9DFDQF\DQGD FDSUDWH&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHWR EDVHGWKH,QFRPH $SSURDFK PAGE 17 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 2,006,500 APPELLANT OPINION VALUE ($) STAFF REC 1,571,400 01 REDUCTION STAFF REC VALUE ($) DECISION 1,723,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,723,700 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 28 LEVEL BER CASE NUMBER 11-BER002670 APPEAL ID 40424 OWNER/ APPELLANT BAKLAYAN, VICKEN / PARADIGM TAX GROUP - ATTN: ERIC VINTON PARCEL ID/ VIN CONSE NT ABS TYPE 13105103 N REI ABS NUMBER 0001825101-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH%DQNUXSWF\ HUDSON, 6DOH'DWH6DOH SCOTT 3ULFH. 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 7KHDSSHOODQW6XEPLWWHG DGHHGRIVDOH PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 1,750,000 700,000 01 REDUCTION 1,534,200 ACCEPT STAFF REC 1,534,200 BF/JA 0 175,400 150,000 01 REDUCTION 161,200 ACCEPT STAFF REC 161,200 JA/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVWKH VTIWIRUPHU 5HFUHDWLRQDO:DUHKRXVH RQ&HQWUDO$YH,QLWLDOO\ DVVHVVHGXVLQJWKH ,QFRPH$SSURDFKWKH &RXQW\KDVYDOXHGSDUFHO EDVHGRQWKH,QFRPH $SSURDFKWRYDOXHDW VTIW9DFDQF\ ([SHQVHVDQGD FDSUDWH7KH SURSHUW\VROGRQ IRU DVDUHVXOWRIEDQNUXSWF\ )XQFWLRQDO2EVROHVFHQFH KDGEHHQDSSOLHGDQGWKH (<%ZDVWDNHQWR 7KHDSSHOODQWVXEPLWWHG DGHHGRIVDOHDVVXSSRUW GRFXPHQWDWLRQ7KH FRXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHWR 9:00 AM 29 BER 11-BER000161 36787 BLACK BLACK PROPERTIES LLC - ATTN: JIM BLACK 13301433 N REI 0001826553-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDVOLWWOH VXSSRUWGRFXPHQWDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVDQ DGXOW'D\FDUH)DFLOW\ ORFDWHGRQ$OEHPDUOH5G 7KHFRXQW\KDV UHFRJQL]HG(FRQRPLF 2EVROHVFHQFHRIIRU D5HVLGHQWLDO ,PSURYHPHQW FRPPHULFDOO\]RQHGIRU LWVFXUUHQWXVH%OGJLV JUDGHGDV$9*ZLWKD (<%&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHWR PAGE 18 of 53 HUDSON, SCOTT DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 30 BER 11-BER000145 37738 BLACK BLACK PROPERTIES LLC - ATTN: JIM BLACK 13301434 N REI 0001826555-20112011-0000-0 01 Above Market )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH . ,QFRPH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDV,QFRPH ,QIR 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD IRUPHU$GYDQFH$XWR 3DUWVEXLOWLQDQG ORFDWHG2Q$OEHPDUOH 5G%HFDXVHRIWKH UHURXWLQJRI ,QGHSHQGHQFH$OEHPDUOH 5GDQGWKHLQFOXVLRQRID FRQFUHWHPHGLDQWKDW RIIHUVQRWXUQDURXQGIRU LQFRPLQJWUDIILFD (FRQRPLF$GMXVWPHQW KDVEHHQDSSOLHGWRWKH SURSHUW\)XQFWLRQDORI ZDVDOVRDSSOLHGIRU GHVLJQ&RXQW\ UHFRPPHQGVDQHZ DVVHVVHGYDOXHEDVHGRQ WKHVHDGMXVWPHQWVRI 0 1,376,900 150,000 01 REDUCTION 923,100 ACCEPT STAFF REC 923,100 JA/BF 9:00 AM 31 BER 11-BER004468 37562 CAROLINA FOODS INC ATTN: PAUL SCARBOROUGH 13323104 N REI 0001830536-20112011-0000-0 01 Above Market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of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 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 ($) MOTION 9:00 AM 32 BER 11-BER001821 37702 CHARLOTTE EAST LLC 13314120 N REI 0001829201-20112011-0000-0 01 Above Market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bove Market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of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 34 LEVEL BER CASE NUMBER 11-BER001835 APPEAL ID 37703 OWNER/ APPELLANT CHARLOTTE EAST LLC PARCEL ID/ VIN CONSE NT ABS TYPE 13314303 N REI ABS NUMBER 0001829221-20112011-0000-0 REASON 01 Above Market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of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,478,400 APPELLANT OPINION VALUE ($) STAFF REC 315,000 01 REDUCTION STAFF REC VALUE ($) DECISION 373,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 373,100 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 35 LEVEL BER CASE NUMBER 11-BER003139 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41561 CIRCLE K PROPERTIES INC / DOUG MORGAN & CO, INC - ATTN: DOUG MORGAN 13321119 N REI ABS NUMBER 0001830244-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER HUDSON, SCOTT PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 644,200 APPELLANT OPINION VALUE ($) STAFF REC 470,470 01 REDUCTION STAFF REC VALUE ($) DECISION 616,700 01 REDUCTION DECISION VALUE ($) MOTION 559,800 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 36 LEVEL BER CASE NUMBER 11-BER003097 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41563 COLE CK PORTFOLIO II LLC / DOUG MORGAN & CO, INC - ATTN: DOUG MORGAN 13302540 N REI ABS NUMBER 0001826741-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER HUDSON, SCOTT PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,247,900 APPELLANT OPINION VALUE ($) STAFF REC 1,123,440 01 REDUCTION STAFF REC VALUE ($) DECISION 1,121,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,121,100 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 37 LEVEL BER CASE NUMBER 11-BER001012 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40693 EXECUTIVE BUILDING COMPANY LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 13111110 N REI ABS NUMBER 0001825808-20112011-0000-0 REASON 01 Above Market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of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,756,600 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 1,196,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,196,600 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 38 LEVEL BER CASE NUMBER 11-BER001009 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40463 EXECUTIVE BUILDING COMPANY LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 13111112 N REI ABS NUMBER 0001825809-20112011-0000-0 REASON 01 Above Market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of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 719,100 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 664,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 664,200 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 39 LEVEL BER CASE NUMBER 11-BER003482 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 33737 LOIS INDY LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13301102 N REI ABS NUMBER 0001826377-20112011-0000-0 REASON 01 Above Market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of 53 APPRAISER HUDSON, SCOTT PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 4,024,700 APPELLANT OPINION VALUE ($) STAFF REC 3,486,800 03 INCREASE STAFF REC VALUE ($) DECISION 4,671,800 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 4,467,500 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 40 BER 11-BER003495 37705 LOIS INDY LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13301149 N REI 0001826442-20112011-0000-0 01 Above Market )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDVVXSSOLHG QRVXSSRUW GRFXPHQWDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD FRPPHUFLDOO\]RQHG DFUHWUDFWORFDWHGRQ( ,QGHSHQGHQFH%OYG7KLV SDUFHODFWXDOO\KRXVHVD VHFWLRQRI5RRPV7R*R WKDWKDVEHHQDSSOLHGWR SDUFHO$ (FRQRPLF DGMXVWPHQWZDVVHWIRU WKLVSRUWLRQRI( ,QGHSHQGHQFH7KH DSSHOODQWKDVVHQWQR VXSSRUWGRFXPHQWDWLRQ QRUDQRSLQLRQRIYDOXH &RXQW\UHFRPPHQGV 1& 0 204,300 9:00 AM 41 BER 11-BER002401 41467 MMC CHARLOTTE LLC / SPECTRUM PROPERTY TAX ADVISORS INC ATTN: ROBERT M LELAND JR. 13310106 N REI 0001828094-20112011-0000-0 01 Above Market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of 53 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE 2,463,900 03 INCREASE STAFF REC VALUE ($) DECISION 204,300 ACCEPT STAFF REC 3,113,600 01 REDUCTION DECISION VALUE ($) MOTION 204,300 JA/BF 2,594,700 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 42 LEVEL BER CASE NUMBER 11-BER002381 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 42325 RIM MJM AAM INVESTMENT CORPS / DUFF & PHELPS, LLC ATTN: STEVEN B. GRAHAM 13306254 N REI ABS NUMBER 0001827671-20112011-0000-0 REASON 01 Above Market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of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 7,115,400 APPELLANT OPINION VALUE ($) STAFF REC 5,153,341 01 REDUCTION STAFF REC VALUE ($) DECISION 5,904,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 5,904,200 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 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 43 BER 11-BER003305 37392 SAM'S MART INC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 13105136 N REI 0001825151-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH12 HUDSON, 6DOH'DWH1$6DOH SCOTT 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $SSHOODQWKDVVXSSOLHG PDSVDQGFRPSV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD IRUPHU7LUH.LQJGRP 3URSHUW\ORFDWHG2Q ,QGHSHQGHQFH%OYG$Q (FRQRPLF$GMXVWPHQW ZDVDSSOLHGSHUWKDW VHFWLRQRI,QGHSHQGHQFH %OYG&RXQW\ UHFRPPHQGVDQHZ DVVHVVHGYDOXHEDVHGRQ WKHVHDGMXVWPHQWVRI 0 988,700 671,000 01 REDUCTION 668,300 ACCEPT STAFF REC 668,300 JA/BF PAGE 29 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 45 BER 11-BER000074 33768 YUN, NAEKYUNG 13104246 N REI 0001824988-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 0 245,800 165,000 01 REDUCTION 150,000 ACCEPT STAFF REC 150,000 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( 73+$'$+286(),5( 7+(1'(0212&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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 30 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 47 LEVEL BER CASE NUMBER 11-BER003615 APPEAL ID 25545 OWNER/ APPELLANT BOCZKO, KATALIN E PARCEL ID/ VIN CONSE NT ABS TYPE 16109103 N REI ABS NUMBER 0001880087-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 ,1&/8',1*7+( 68%-(&77+( *$5$*(:$6 5(029(')5207+( 7$;&$5'7+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 31 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 125,900 APPELLANT OPINION VALUE ($) STAFF REC 100,600 01 REDUCTION STAFF REC VALUE ($) DECISION 122,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 122,400 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER000299 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 711 BOLAND, MARK & BOLAND, JANE 16313126 N REI ABS NUMBER 0001882146-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+( *5$'(:$6&+$1*( )52072$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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 32 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 324,000 APPELLANT OPINION VALUE ($) STAFF REC 255,575 01 REDUCTION STAFF REC VALUE ($) DECISION 264,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 264,300 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER000399 APPEAL ID 793 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE CLONTZ, JAY F 16312206 N REI ABS NUMBER 0001881969-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 33 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 268,400 APPELLANT OPINION VALUE ($) STAFF REC 225,000 01 REDUCTION STAFF REC VALUE ($) DECISION 241,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 241,700 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER000282 APPEAL ID 32102 OWNER/ APPELLANT COLLINS, FRANKLIN & COLLINS, THOMAS PARCEL ID/ VIN CONSE NT ABS TYPE 16504118 N REI ABS NUMBER 0001882751-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+(73 3529,'('12&203 ,1)250$7,217+,6 +286(,65(17$/ 3523(57<7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 34 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 71,100 APPELLANT OPINION VALUE ($) STAFF REC 60,000 01 REDUCTION STAFF REC VALUE ($) DECISION 64,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 64,600 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER000246 APPEAL ID 2297 OWNER/ APPELLANT COOK, SUE & COOK, GREIG PARCEL ID/ VIN CONSE NT ABS TYPE 16514228 N REI ABS NUMBER 0001884189-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(67+(/,67,1* &255(&7,216,6 &+$1*()8772887 7+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 35 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 106,500 APPELLANT OPINION VALUE ($) STAFF REC 85,000 01 REDUCTION STAFF REC VALUE ($) DECISION 94,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 94,300 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER001599 APPEAL ID 30284 OWNER/ APPELLANT DOUKAS, MICHAEL PARCEL ID/ VIN CONSE NT ABS TYPE 16503214 N REI ABS NUMBER 0001882663-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+(/,67,1* &255(&7,216$5( $''('%$7+&2817 $/80$1'75$) 5(029(''(&. 3$7,2$1'6725$*( 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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 36 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 99,400 APPELLANT OPINION VALUE ($) STAFF REC 80,000 01 REDUCTION STAFF REC VALUE ($) DECISION 93,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 93,200 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER004720 APPEAL ID 8103 OWNER/ APPELLANT FRYE, TERY LEIGH PARCEL ID/ VIN CONSE NT ABS TYPE 16308119 N REI ABS NUMBER 0001881460-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 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&+$1*( )52072 )25&21',7,21 ,668(6$''('3$7,2 $1'8(37+(&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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 37 of 53 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 271,900 APPELLANT OPINION VALUE ($) STAFF REC 245,000 01 REDUCTION STAFF REC VALUE ($) DECISION 248,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 248,800 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER002567 APPEAL ID 30237 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE GABRIEL, JEAN H 16308322 N REI ABS NUMBER 0001881530-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 264,400 209,000 01 REDUCTION 232,000 ACCEPT STAFF REC 232,000 JA/BF 0 118,900 57,875 01 REDUCTION 107,800 ACCEPT STAFF REC 107,800 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(67+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( 9:00 AM 55 BER 11-BER002998 25543 GETTYS REALTY LLC 16110210 N REI 0001880568-20112011-0000-0 01 Above Market )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+( (<%:$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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 38 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER000055 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 3707 HENDERSON, VIRGINIA OATES 16506316 N REI ABS NUMBER 0001882969-20112011-0000-0 REASON 02 Below Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 %(/2:0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( *5$'(:$6&+$1*( )52072$1' (<%)52072 )25&21',7,21 ,668(67+(/,67,1* &255(&7,216$5( $''(')23$1' &+$1*(522)72 :22'$5&+7+(73 3529,'('12&203 ,1)250$7,217+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 39 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 79,500 APPELLANT OPINION VALUE ($) STAFF REC 107,000 03 INCREASE STAFF REC VALUE ($) DECISION 94,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 94,000 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 57 LEVEL BER CASE NUMBER 11-BER000125 APPEAL ID 7415 OWNER/ APPELLANT HOOVER, E ALAN PARCEL ID/ VIN CONSE NT ABS TYPE 16309410 N REI ABS NUMBER 0001881745-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+( /$1'/,1(:$6 $'-8670(176 ,1&/8'(' )/22'3/$,1 $1'5,*+72):$< 7+(&855(17 9$/8(,6/2:(5 7+$17+(9$/8( :+,&+5()/(&76$ '2:17851,17+( (&2120<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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 40 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 142,500 APPELLANT OPINION VALUE ($) STAFF REC 50,000 01 REDUCTION STAFF REC VALUE ($) DECISION 71,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 71,300 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER001696 APPEAL ID 37699 OWNER/ APPELLANT IDLEWILD CROSSING LTD PARTNERSHIP PARCEL ID/ VIN CONSE NT ABS TYPE 16503603 N REI ABS NUMBER 0001882727-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH7+( 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+,6 3$5&(/$1'7+( $'-2,1,1*21($5( %27+2:1('%<7+( 6$0(&203$1<$1' :,7+7+(6$0(35,&( 3(564)7 7+(73 3529,'('12&203 ,1)250$7,217+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,612&+$1*( 65 RU5HFRPPHQGHG 9$/8( PAGE 41 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 20,900 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 20,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 20,900 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 59 LEVEL BER CASE NUMBER 11-BER006047 APPEAL ID 24440 OWNER/ APPELLANT JACKSON, VERNON B PARCEL ID/ VIN CONSE NT ABS TYPE 16515133 N REI ABS NUMBER 0001884434-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+(*5$'()520 72)25 &21',7,21,668(6 $1'7232 7+( &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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 42 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 263,500 APPELLANT OPINION VALUE ($) STAFF REC 175,000 01 REDUCTION STAFF REC VALUE ($) DECISION 227,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 227,600 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 60 LEVEL BER CASE NUMBER 11-BER001785 APPEAL ID 31751 OWNER/ APPELLANT JONES, MABE CLIFFORD & JONES, ELIZABETH PARCEL ID/ VIN CONSE NT ABS TYPE 16301204 N REI ABS NUMBER 0001880839-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+((<%:$6 &+$1*()520 72$1'*5$'( )52072)25 &21',7,21,668(6 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 65 RU5HFRPPHQGHG 9$/8( PAGE 43 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 129,500 APPELLANT OPINION VALUE ($) STAFF REC 100,000 01 REDUCTION STAFF REC VALUE ($) DECISION 98,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 98,900 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 61 LEVEL BER CASE NUMBER 11-BER006031 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 12188 PARKER, CHARLES & PARKER, JANICE 16507166 N REI ABS NUMBER 0001883186-20112011-0000-0 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 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+((<%:$6 &+$1*()520 72*5$'()520 72)25 &21',7,21,668(6 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 65 RU5HFRPPHQGHG 9$/8( PAGE 44 of 53 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 211,500 APPELLANT OPINION VALUE ($) STAFF REC 175,000 01 REDUCTION STAFF REC VALUE ($) DECISION 182,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 182,000 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 62 LEVEL BER CASE NUMBER 11-BER001723 APPEAL ID 30234 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE PATRONIS, JIM G 16307172 N REI ABS NUMBER 0001881350-20112011-0000-0 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 0 179,600 145,000 01 REDUCTION 158,700 ACCEPT STAFF REC 158,700 JA/BF 0 125,300 95,000 01 REDUCTION 103,600 ACCEPT STAFF REC 103,600 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( $&7,9(6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( 9:00 AM 63 BER 11-BER000256 30294 PLYLER, DONNIE J 16502336 N REI 0001882532-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(6$1'$''('$ &$5325712&203 ,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 45 of 53 DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 64 LEVEL BER CASE NUMBER 11-BER001755 APPEAL ID 24509 OWNER/ APPELLANT PLYLER, URIAH & PLYLER, REBECCA PARCEL ID/ VIN CONSE NT ABS TYPE 16516107 N REI ABS NUMBER 0001884473-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+(*5$'()520 72(<%)520 72)25 &21',7,21,668(6 $1'$''(' )/22'3/$,1 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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 46 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 125,300 APPELLANT OPINION VALUE ($) STAFF REC 80,000 01 REDUCTION STAFF REC VALUE ($) DECISION 93,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 93,900 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER000089 APPEAL ID 1788 OWNER/ APPELLANT SCHULMAN, MARTIN & SCHULMAN, FLORENCE PARCEL ID/ VIN CONSE NT ABS TYPE 16309346 N REI ABS NUMBER 0001881724-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(612&203 ,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 47 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 284,100 APPELLANT OPINION VALUE ($) STAFF REC 245,607 01 REDUCTION STAFF REC VALUE ($) DECISION 263,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 263,800 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 66 LEVEL BER CASE NUMBER 11-BER003195 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 30236 SMITH, THOMAS & SMITH, JANET 16311110 N REI ABS NUMBER 0001881859-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH7+(73 $*5(('727+( 9$/8($48$/,),(' 6$/(65(3257,6 3529,'('7+$7 &217$,166(9(5$/ 6$/(67+((<%:$6 &+$1*()520 72)25 &21',7,21,668(6 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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 48 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 320,300 APPELLANT OPINION VALUE ($) STAFF REC 240,120 01 REDUCTION STAFF REC VALUE ($) DECISION 284,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 284,400 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 67 LEVEL BER CASE NUMBER 11-BER001883 APPEAL ID 32461 OWNER/ APPELLANT STIMPSON, JOSEPH & STIMPSON, SYDNEY PARCEL ID/ VIN CONSE NT ABS TYPE 16110402 N REI ABS NUMBER 0001880592-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(67+( &855(179$/8(,6 /2:(57+$17+( 9$/8(:+,&+ 5()/(&76$'2:1 7851,17+( (&2120<7+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'( (<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 49 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 59,900 APPELLANT OPINION VALUE ($) STAFF REC 50,000 01 REDUCTION STAFF REC VALUE ($) DECISION 52,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 52,500 JA/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 68 LEVEL BER CASE NUMBER 11-BER002716 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17942 TACONIC HOLDINGS LLC / RE/MAX EXECUTIVE REALTY - ATTN: JONI WEBSTER 16517528 N REI ABS NUMBER 0001884638-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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+(/,6,1* &255(&7,216$5( $''('%5,&. $1'5(029(' 6725$*(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$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 50 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 111,600 APPELLANT OPINION VALUE ($) STAFF REC 70,800 01 REDUCTION STAFF REC VALUE ($) DECISION 100,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 100,500 JB/BF DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 69 LEVEL BER CASE NUMBER 11-BER000763 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 36552 TIME WARNER ENTERTAINMEN TADVANCE/NEWH OUSE 16307101 N REI ABS NUMBER 0001881270-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH 48$/,),('6$/(6 5(3257+$621/<12 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+(73','127 3529,'($1< ,1)250$7,217+( /$1':$6$'-867(' )255,*+72):$< 55 6:,0 %8))(5 $1' 6,=( 7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%< /$1' *5$'( (<% :,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65 RU5HFRPPHQGHG 9$/8( PAGE 51 of 53 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 3,671,500 APPELLANT OPINION VALUE ($) STAFF REC 2,000,000 01 REDUCTION STAFF REC VALUE ($) DECISION 2,489,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 2,489,000 BF/JA DECISION COMMENTS Board of Equalization and Review - March 27, 2012 TIME ROW NO. 9:00 AM 70 LEVEL BER CASE NUMBER 11-BER005341 APPEAL ID 10828 OWNER/ APPELLANT WHITE, SPENCER J PARCEL ID/ VIN CONSE NT ABS TYPE 16517111 N REI ABS NUMBER 0001884514-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 106,300 0 1,209,800 APPELLANT OPINION VALUE ($) STAFF REC 70,800 01 REDUCTION STAFF REC VALUE ($) DECISION 95,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 95,300 JA/BF 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*( )52072 )25&21',7,21 ,668(67+( &855(179$/8(,6 /2:(57+$17+( 9$/8(:+,&+ 5()/(&76$'2:1 7851,17+( (&2120<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$/8(,6 65 RU5HFRPPHQGHG 9$/8( 9:00 AM 71 BER 11-BER003215 40919 BB T / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13113112 Y REI 0001826239-20112011-0000-0 01 Above Market HUDSON, SCOTT PAGE 52 of 53 778,847 WITHDRAWAL 1,209,800 Withdrawn 0 DECISION COMMENTS Board of Equalization and Review - March 27, 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 ($) MOTION 9:00 AM 72 BER 11-BER001026 40695 GUY PROPERTIES / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 13301154 Y REI 0001826449-20112011-0000-0 01 Above Market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ithdrawn 0 9:00 AM 73 BER 11-BER001023 40478 GUY PROPERTIES / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 13302544 Y REI 0001826745-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 810,600 0 WITHDRAWAL 810,600 Withdrawn 0 9:00 AM 74 BER 11-BER001575 40724 U HAUL REAL ESTATE CO / ANDERSON & ASSOCIATES ATTN: TOM ANDERSON, CAE 13314111 Y REI 0001829185-20112011-0000-0 01 Above Market HUDSON, SCOTT 0 3,342,000 2,600,000 WITHDRAWAL 3,342,000 Withdrawn 0 WITHDRAWN Notes: UHVFKHGXOHIURPWRGXHWREHLQJLQVXSHULRUFRXUW3HU*DUUHWWPDNHVXUHWKHYDOXHUHIOHFWVWKHDJUHHGXSRQDPRXQWE\WKH73RI 87$SSHDOWKDWZDVYRWHGWREHKHDUGDVWLPHO\-$%) Thursday, April 19, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 53 of 53 BER CHAIRMAN DECISION COMMENTS