Board of Equalization and Review - May 15, 2012
Date run: 5/30/2012 1:00:56 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-BER008845
APPEAL
ID
22587
OWNER/
APPELLANT
BERRYHILL,
BARBARA D /
BERRYHILL
REALTOR
COMPANY ATTN: DAVID
BERRYHILL
5/15/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09305209
N
REI
ABS NUMBER
0001726667-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
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GRIFFIN,
6DOH'DWH6DOH MIKE
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
105,100
75,000 01
REDUCTION
105,100 01
REDUCTION
94,500 JA/PB
0
2,239,000
0 01
REDUCTION
2,008,900 01
REDUCTION
2,008,900 PB/JA
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65
9:00 AM 2
BER
11-BER001138
40859
BKT
ENTERPRISES
LP / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
08706103
N
REI
0001718778-20112011-0000-0
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PAGE 1 of 43
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008157
APPEAL
ID
10198
OWNER/
APPELLANT
HOPKINS,
NAWAL M
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
08921226
N
REI
ABS NUMBER
0001722609-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
208,400
158,500 01
REDUCTION
192,700 01
REDUCTION
192,700 JA/PB
0
29,700
17,000 01
REDUCTION
19,800 01
REDUCTION
16,500 PB/JA
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9:00 AM 4
BER
11-BER008778
1684
HOVEY, REX
DONALD
13927509
N
REI
0001846420-20112011-0000-0
01 Above
Market
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PAGE 2 of 43
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006756
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10878
JAFFA, MICHAEL
I
08504516
N
REI
ABS NUMBER
0001717373-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
73,300
54,100 01
REDUCTION
66,800 01
REDUCTION
66,800 PB/JA
GRIFFIN,
MIKE
0
87,000
47,500 01
REDUCTION
77,000 01
REDUCTION
77,000 PB/JA
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9:00 AM 6
BER
11-BER006766
10894
JAFFA, SOL A /
MICHAEL I
JAFFA
08505311
N
REI
0001717502-20112011-0000-0
01 Above
Market
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65 PAGE 3 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008541
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35413
PRIMITIVE BARK
LLC - ATTN:
DAVID S
JACOBSON
08708117
N
REI
ABS NUMBER
0001718881-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
64,700
0
106,200
APPELLANT
OPINION VALUE
($)
STAFF REC
40,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
64,700 01
REDUCTION
28,800 JA/PB
106,500 03 INCREASE
IN VALUE
106,500 PB/JA
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&+$1*(
9:00 AM 8
BER
11-BER007852
22596
SCHIPMAN, BEN
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MARY
09304119
N
REI
0001726503-20112011-0000-0
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PAGE 4 of 43
GRIFFIN,
MIKE
0 03 INCREASE
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER006761
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10884
SMITH, LARRY &
SMITH, BEVERLY
08505107
N
REI
ABS NUMBER
0001717434-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
103,400
50,000 01
REDUCTION
98,900 01
REDUCTION
98,900 JA/PB
GRIFFIN,
MIKE
0
80,800
23,000 01
REDUCTION
73,300 01
REDUCTION
73,300 JA/PB
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65 9:00 AM 10
BER
11-BER006743
7188
SMITH, LARRY &
SMITH, BEVERLY
08505110
N
REI
0001717440-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
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DUHD65 PAGE 5 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER006753
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
7057
SMITH, LARRY &
SMITH, BEVERLY
08505205
N
REI
ABS NUMBER
0001717461-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
61,500
26,000 01
REDUCTION
56,300 01
REDUCTION
56,300 PB/JA
GRIFFIN,
MIKE
0
69,600
24,000 01
REDUCTION
63,500 01
REDUCTION
63,500 JA/PB
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WKDWDUHSHQGLQJ65
9:00 AM 12
BER
11-BER006773
7061
SMITH, LARRY &
SMITH, BRIAN
08505204
N
REI
0001717458-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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SHQGLQJ65 PAGE 6 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER006599
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10888
STIKELEATHER,
RICHARD W
08504515
N
REI
ABS NUMBER
0001717372-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
70,000
41,000 01
REDUCTION
64,300 01
REDUCTION
64,300 PB/JA
0
91,600
41,000 01
REDUCTION
83,000 01
REDUCTION
83,000 PB/JA
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VDOHV65 9:00 AM 14
BER
11-BER006597
10881
STIKELEATHER,
RICHARD W
08504616
N
REI
0001717421-20112011-0000-0
01 Above
Market
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PAGE 7 of 43
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER006600
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10886
STIKELEATHER,
RICHARD W
08505213
N
REI
ABS NUMBER
0001717475-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
GRIFFIN,
IRUFHG
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6DOH'DWH6DOH
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GRIFFIN,
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Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER006576
APPEAL
ID
OWNER/
APPELLANT
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NT
ABS
TYPE
10889
STIKELEATHER,
RICHARD W
08511302
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DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER008123
APPEAL
ID
OWNER/
APPELLANT
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NT
ABS
TYPE
22590
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09305317
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Board of Equalization and Review - May 15, 2012
TIME
ROW
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9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER008125
APPEAL
ID
OWNER/
APPELLANT
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NT
ABS
TYPE
22594
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RICHARD W &
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09305206
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COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER006579
APPEAL
ID
10883
OWNER/
APPELLANT
WELCH, JOE
ARNOLD
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NT
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TYPE
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ARNOLD &
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DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER006769
APPEAL
ID
OWNER/
APPELLANT
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ID/ VIN
CONSE
NT
ABS
TYPE
12343
WILLIAMS,
JERRY
WILLIAMS, RUBY
08505114
N
REI
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38331
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DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
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CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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DECISION
VALUE ($)
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9:00 AM 27
BER
11-BER008616
36114
MOUNTAIN
ISLAND (EA)
LLC / STALLINGS
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03301225
N
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S&S
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PAGE 14 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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9:00 AM 29
BER
11-BER007401
17670
SHERMAN,
JOSEPH &
SHERMAN,
DAISY /
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BERRYHILL
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N
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0
111,700
90,000 01
REDUCTION
92,300 01
REDUCTION
65,500 PB/JA
9:00 AM 30
BER
11-BER007397
17678
SHERMAN,
JOSEPH &
SHERMAN,
DAISY /
BERRYHILL
REALTOR
COMPANY ATTN: DAVID
BERRYHILL
08313512
N
REI
0001716055-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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QRWLQEHVWFRQGLWLRQ
&KDQJHG(<%IURP
WR6XEMHFWSURSHUW\
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ZLWKRWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHRI
0
84,400
67,000 01
REDUCTION
71,500 01
REDUCTION
71,500 JA/PB
9:00 AM 31
BER
11-BER007904
18382
VILLA HEIGHTS
PROPERTIES
LLC
08314602
N
REI
0001716352-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH$GMXVWHG
ODQGIRULUUHJXODU
VKDSH7KHUHZHUH
TXDOLILHGVDOHVLQ1+73
FRPSVDUHDOOIURP
/DQGYDOXHVRI
DUHXQLIRUPWKURXJKRXW
1+6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHRI
0
50,000
12,000 01
REDUCTION
42,500 01
REDUCTION
27,000 JA/PB
PAGE 15 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 32
BER
11-BER007907
18380
VILLA HEIGHTS
PROPERTIES,
LLC
08310406
N
REI
0001715404-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 33
BER
11-BER007910
18364
VILLA HEIGHTS
PROPERTIES,
LLC
08310407
N
REI
0001715409-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 34
BER
11-BER007903
18388
VILLA HEIGHTS
PROPERTIES,
LLC
08310408
N
REI
0001715413-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
PAGE 16 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 35
BER
11-BER007900
18355
VILLA HEIGHTS
PROPERTIES,
LLC
08310409
N
REI
0001715417-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 36
BER
11-BER007898
18396
VILLA HEIGHTS
PROPERTIES,
LLC
08310410
N
REI
0001715421-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 37
BER
11-BER007894
18347
VILLA HEIGHTS
PROPERTIES,
LLC
08314502
N
REI
0001716312-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH$GMXVWHG
ODQGIRULUUHJXODU
VKDSH7KHUHZHUH
TXDOLILHGVDOHVLQ1+73
FRPSVDUHDOOIURP
/DQGYDOXHVRI
DUHXQLIRUPWKURXJKRXW
1+6XEMHFWSURSHUW\LV
DVVHVVHGHTXLWDEO\ZLWK
RWKHUSURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHRI
0
50,000
12,000 01
REDUCTION
42,500 01
REDUCTION
27,000 JA/PB
PAGE 17 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 38
BER
11-BER007891
18351
VILLA HEIGHTS
PROPERTIES,
LLC
08314503
N
REI
0001716316-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 39
BER
11-BER007895
18349
VILLA HEIGHTS
PROPERTIES,
LLC
08314504
N
REI
0001716320-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
DVVHPEODJH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
PAGE 18 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 40
BER
11-BER007906
18372
VILLA HEIGHTS
PROPERTIES,
LLC
08314505
N
REI
0001716323-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
DVVHPEODJH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 41
BER
11-BER007909
18345
VILLA HEIGHTS
PROPERTIES,
LLC
08314506
N
REI
0001716327-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 42
BER
11-BER007901
18374
VILLA HEIGHTS
PROPERTIES,
LLC
08314603
N
REI
0001716356-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
PAGE 19 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 43
BER
11-BER007899
18350
VILLA HEIGHTS
PROPERTIES,
LLC
08314604
N
REI
0001716360-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 44
BER
11-BER007893
18346
VILLA HEIGHTS
PROPERTIES,
LLC
08314605
N
REI
0001716364-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 45
BER
11-BER007892
18394
VILLA HEIGHTS
PROPERTIES,
LLC
08314606
N
REI
0001716368-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
PAGE 20 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 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 ($)
MOTION
9:00 AM 46
BER
11-BER007897
18360
VILLA HEIGHTS
PROPERTIES,
LLC
08314607
N
REI
0001716372-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 47
BER
11-BER007908
18392
VILLA HEIGHTS
PROPERTIES,
LLC
08314608
N
REI
0001716376-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
IURP/DQGYDOXHV
RIDUHXQLIRUP
WKURXJKRXW1+6XEMHFW
SURSHUW\LVDVVHVVHG
HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 48
BER
11-BER007911
18368
VILLA HEIGHTS
PROPERTIES,
LLC
08314609
N
REI
0001716380-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH
0XOWLSDUFHO
732SLQLRQRI9DOXH
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1+73FRPSVDUHDOO
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HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
PAGE 21 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 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 ($)
MOTION
9:00 AM 49
BER
11-BER007905
18384
VILLA HEIGHTS
PROPERTIES,
LLC
08314610
N
REI
0001716383-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH
SEVERN
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\KDVEHHQOLVWHG
IRUVHYHUDO\HDUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KHUH
ZHUHTXDOLILHGVDOHVLQ
1+73FRPSVDUHDOO
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RIDUHXQLIRUP
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HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 50
BER
11-BER007902
18376
VILLA HEIGHTS
PROPERTIES,
LLC
08314611
N
REI
0001716387-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
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SEVERN
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1$$SSUDLVDO'DWH1$
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1+73FRPSVDUHDOO
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HTXLWDEO\ZLWKRWKHU
SURSHUWLHVLQ
QHLJKERUKRRG&RXQW\
UHFRPPHQGVDQR
FKDQJHLQYDOXHRI
0
50,000
12,000 01
REDUCTION
50,000 01
REDUCTION
30,000 JA/PB
9:00 AM 51
BER
11-BER007068
1844
WHITE, ANDREW
& WHITE,
BEATRICE
08311118
N
REI
0001715458-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
STOVALL,
6DOH'DWH6DOH SEVERN
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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(<%IURPWR
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LQYDOXHRI
0
97,800
85,000 01
REDUCTION
88,700 01
REDUCTION
88,700 JA/JPB
PAGE 22 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER008445
APPEAL
ID
3110
OWNER/
APPELLANT
BOLING,
GLENDA &
BOLING, JAMES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11132310
N
REI
ABS NUMBER
0001788927-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH3ULFH
732SLQLRQRI9DOXH
/HVVWKDQ
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73GLGQRWSURYLGH
HVWLPDWHRIYDOXH73
LQGLFDWHGSXUFKDVHSULFH
ZDVNLQ73
LQGLFDWHVSUREOHPVZLWK
VXEMHFWVKDSHDQGWUDIILF
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
17,900
0 01
REDUCTION
12,500 01
REDUCTION
12,500 JA/PB
0
38,500
4,000 01
REDUCTION
400 01
REDUCTION
400 PB/JA
6DOHV5DWLR
&2'
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)RU%(5
$GMXVW6KDSHDQG
7UDIILF$GMXVWHG
$VVHVVHG9DOXH
65 5('8&7,21
9:00 AM 53
BER
11-BER007697
18774
D R HORTON INC
11322187
N
REI
0001797694-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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6XEMHFWLVDFWXDOO\D
ZDVWHVOLYHURIODQG
+HQFHUHFRGHGDV
:DVWH6OLYHUDQGYDOXH
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65 5('8&7,21
PAGE 23 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER007110
APPEAL
ID
18164
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
D R HORTON
INC /
HENDERSON
PROPERTIES ATTN: STACEY
GILLESPIE
11335383
N
REI
ABS NUMBER
0001798443-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
$SSHOODQWLQGLFDWHV7$;
(;(037
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXH
$SSHOODQWLQGLFDWHV
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+2$
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WKHVXEMHFWZDV
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WKHHQWLUH\HDU/DWHULQ
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7<WKHSURSHUW\ZLOO
EHFRPH7D[([HPSW
KRZHYHULWLVVWLOO
7$;$%/(IRU7<
65 12&+$1*(
PAGE 24 of 43
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
15,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
15,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
15,000 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER008003
APPEAL
ID
18760
OWNER/
APPELLANT
D R HORTON
INC / THOMSON
REUTERS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11322196
N
REI
ABS NUMBER
0001797712-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
8QFOHDU
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXH
7D[5HSGRHVQRW
SURYLGHDFOHDURSLQLRQRI
YDOXH,QRQHDUHDWKH
5HSLQGLFDWHV
DFUHSHU
DSSUDLVDODQG
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6DOHV5DWLR
&2'
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LVDDFUHWUDFWLQWKH
9LQH\DUGV7KH7D[5HS
GRHVQRWSURYLGHDFOHDU
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7D[5HSLQGLFDWHVOLVW
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UHYLVHGEDVHSULFHRQWKH
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SHUDFUHIRU
/DQG9DOXH+2ZHYHU
WKHVXEMHFWORWLQFOXGHV
WKHFRPPXQLW\
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,03529(0(176DUH
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7D[5HS'DWDSURYLGHG
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65 ,1&5($6(
PAGE 25 of 43
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
921,700
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
936,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
874,400 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 56
LEVEL
BER
CASE
NUMBER
11-BER008198
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36147
GASTONIA
UNITED OIL CO
INC / THE LAW
OFFICE OF PAUL
H BASS, PLLC ATTN: PAUL H
BASS, ESQ
11304105
N
REI
ABS NUMBER
0001794120-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVDQDSSUDLVDO
DVDEDVLVIRUDSSHDO
$OVR73LQGLFDWHV
VXEMHFWKDVH[FHVVODQG
DQGDOWHUQDWLQJVHSWLF
GUDLQILHOG73LQGLFDWHV
KLJKHUSURSHUW\WD[HVZLOO
FDXVHWKHVLWHWRQR
ORQJHUEHHFRQRPLFDOO\
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1%&5(
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6DOHV5DWLR
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/LQH DFUHV
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5('8&(*5$'(IURP
WR&DUGFKDQJH
IURP%$6WR&$1
5('8&7,21
65 5('8&7,21
PAGE 26 of 43
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,630,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,830,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,317,600 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER007408
APPEAL
ID
20460
OWNER/
APPELLANT
GUTNICK,
FREDRIC &
GUTNICK,
FRANCES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11321134
N
REI
ABS NUMBER
0001797669-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVFRPSV
73LQGLFDWHV7232
,VVXHV73UHSRUWV
VXEMHFWDVNLQJSULFH
ZLWKQRRIIHUV
6DOHV5DWLR
&2'
&RXQW\CV&DVH6WDII
DJUHHVWKDW7232
DGMXVWPHQWLVLQGLFDWHG
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5('8&7,21&RPSV
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127:$7(5)5217
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)RUFHG6DOHVUG&RPS
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6XEMHFWLVDFUH
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WKHPDLQFKDQQHORI/DNH
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465ZIVDOHVDUH
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65 5('8&7,21
PAGE 27 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
323,600
APPELLANT
OPINION VALUE
($)
STAFF REC
150,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
307,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
275,100 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER007412
APPEAL
ID
20458
OWNER/
APPELLANT
GUTNICK,
FREDRIC &
GUTNICK,
FRANCES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11331113
N
REI
ABS NUMBER
0001798307-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVYDULRXV
FRPSV73LQGLFDWHV
VHULRXV7232,VVXHV
73UHSRUWVVXEMHFWLVQRW
GRFNDEOH
6DOHV5DWLR
&2'
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VLJQLILFDQW7232
DGMXVWPHQWKDVDOUHDG\
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LQGLFDWHG&RPSV
SURYLGHGE\73DUH
GLVTXDOLILHGVDOHVVRPH
DUH127
:$7(5)5217VRPH
DUH)RUFHG6DOHVDQGD
FRXSOHDUH%$1.6$/(V
6XEMHFWLVDFUHSDUFHO
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%URZQ
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LQGLFDWHVVXEMHFWLVQRW
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65 12&+$1*(
PAGE 28 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
265,100
APPELLANT
OPINION VALUE
($)
STAFF REC
150,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
265,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
165,100 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER007311
APPEAL
ID
23264
OWNER/
APPELLANT
HUSTON, KENN
D
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11902129
N
REI
ABS NUMBER
0001806572-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+7+(9$/8(
ROGER
5('8&7,21
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73LQGLFDWHVSULRUVDOHRI
WKHVXEMHFWZDVIRU
LQDWWKH
KHLJKWRIWKHPDUNHW73
SURYLGHVVDOHVDVD
EDVLVIRUDSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
73,400
60,900 01
REDUCTION
64,000 01
REDUCTION
63,100 PB/JA
0
633,100
420,000 01
REDUCTION
457,300 01
REDUCTION
457,300 PB/JA
6DOHV5DWLR
&2'
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73FRPSVDUH
GLVTXDOLILHGVDOHV6DOHV
RQWKH465WHQGWR
SURYLGHVXSSRUWIRUWKH
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LQGLFDWHVJURVVUHQWV
#PR&RUUHFW(<%
IURPWR
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65 5('8&7,21
9:00 AM 60
BER
11-BER007399
34571
LANE
CONSTRUCTION
CORP / R.M
PORTER &
ASSOC, LLC ATTN: RICK
PORTER
11303107
N
REI
0001794100-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXH
7D[5HSSURYLGHVLVVXHV
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65 5('8&7,21
PAGE 29 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 61
LEVEL
BER
CASE
NUMBER
11-BER007473
APPEAL
ID
21447
OWNER/
APPELLANT
MULLIGAN,
MICHAEL &
MULLIGAN,
MARY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22318504
N
REI
ABS NUMBER
0002027884-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733URYLGHVVDOHVDQG
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FRQVLVWHQWKRZHYHU
FRQVLGHUDWLRQWR
H[WHUDQOLWLHVPD\EH
DGMXVWHG5HYLHZRI
SURSHUW\PXVWDGGWKH
WHUUDFHLQEDFN\DUG
FDXVLQJVOLJKWLQFUHDVH
73'DWDVDOHVDUH
EDQNVDOHVRWKHUV
GLVTXDOLILHGJUDGH 6)QRW
FRPSDUDEOH 6)
QRWFRPSDUDEOHDQGLV
DJRRGVDOHDW
ZKLFKVXSSRUWV79
'DWDWKDWVXSSRUWV79
73FRPS
DQG6HH465$FURVV
6WUHHW*UG
6)VROG
6)GRRUVGRZQ
*UG
6)VROG6)DQG
*UG
6)VROG6)
65 ,1&5($6(
PAGE 30 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
965,200
APPELLANT
OPINION VALUE
($)
STAFF REC
725,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
968,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
850,700 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 62
LEVEL
BER
CASE
NUMBER
11-BER007458
APPEAL
ID
23332
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
PEARSON,
CHARLES W JR
& PEARSON,
HELEN
11322348
N
REI
ABS NUMBER
0001797926-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
,1)250$/
%(5
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVDQDQDO\VLV
LQGLFDWLQJDODQGYDOXHRI
WR
6DOHV5DWLR
&2'
&RXQW\CV&DVH6HH
HQFORVHG(TXLW\0DS
:)ORWVLQWKHLPPHGLDWH
YLFLQLW\DUHNDQGXS
73GDWDLVLQVXIILFLHQWWR
MXVWLI\DFKDQJHLQ79
73FRPSVROGIRU
NZLWKDGZHOOLQJ
73KDVLQFRUUHFW6)
YHULILHGE\0/673
H[WUDFWVNORWYDOXH
KRZHYHUFRXQW\H[WUDFWV
NODQGYDOXHIURP
WKLVFRPS2WKHU73
FRPSVQRWUHOHYDQW6HH
63RI3,'6
DWNLQ
IRUNDQG
DWN
65 12&+$1*(
PAGE 31 of 43
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
250,000
APPELLANT
OPINION VALUE
($)
STAFF REC
100,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
250,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
250,000 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER008122
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23330
STIKELEATHER,
RICHARD W
11130306
N
REI
ABS NUMBER
0001788522-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVYDULRXV
VDOHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH127(
WKH5(9$/YDOXHLV
PRUHWKDQOHVV
WKDQWKHUHYDOYDOXH
IRUWKHVXEMHFW$FRXSOH
VDOHVVNHZWKH&2'
7KHVXEMHFWLVD
PDQXIDFWXUHGGRXEOH
ZLGHLQ/DPSOLJKWHU
9LOODJH6XEMHFW(<%
UHGXFHGIURPWR
5HVXOWVLQ
5('8&7,21$UHYLHZ
RIWKH0/6VKRZVRWKHU
VDOHVGDWDRI
PDQXIDFWXUHGGZHOOLQJV
WKDWDUHKLJKHUWKDQ
WKRVH0/6GDWDSURYLGHG
E\WKH73$OVR465
SURYLGHVVDOHVLQVXEMHFW
GHYHORSPHQWZKLFKDUH
VXSSRUWLYHRI
DVVHVVPHQW
65 5('8&7,21
PAGE 32 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
57,900
APPELLANT
OPINION VALUE
($)
STAFF REC
35,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
53,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
53,900 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 64
LEVEL
BER
CASE
NUMBER
11-BER007125
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23406
STIKELEATHER,
RICHARD W
11304128
N
REI
ABS NUMBER
0001794209-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVYDULRXV
VDOHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVD
PDQXIDFWXUHGGRXEOH
ZLGHLQDPDQXIDFWXUHG
KRXVLQJGHYHORSPHQWRII
2OG'RZG5RDGQHDU
:LONLQVRQ%OYG$UHYLHZ
RIWKHVXEMHFWOLVWLQJ
GLVFORVHVD325&+DQG
'HFNQRWSUHYLRXVO\
OLVWHG6XEMHFW(<%
UHGXFHGIURPWR
EDVHGRQLQWHULRU
SKRWRVLQ0/65HVXOWV
LQ5('8&7,21$
UHYLHZRIWKH0/6VKRZV
RWKHUVDOHVGDWDRI
PDQXIDFWXUHGGZHOOLQJV
WKDWDUHKLJKHUWKDQ
WKRVH0/6GDWDSURYLGHG
E\WKH73$OVR465
SURYLGHVVSHFLILFVDOHVLQ
VXEMHFWGHYHORSPHQW
ZKLFKDUHVXSSRUWLYHRI
DVVHVVPHQW
65 5('8&7,21
PAGE 33 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
38,700
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
34,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
34,400 PB/JA
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER007999
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42427
TDW HOLDINGS
LLC / THOMSON
REUTERS
11308247
N
REI
ABS NUMBER
0001795843-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVDQ
DSSUDLVDORIDFUHV
ZKLFKLVQRWDSSOLFDEOHWR
WKHVXEMHFW
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
258,800
52,200 01
REDUCTION
233,800 01
REDUCTION
233,800 PB/JA
0
795,200
108,100 01
REDUCTION
795,200 01
REDUCTION
675,900 PB/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVDYDFDQW
DFUHZDWHUIURQWSDUFHORQ
3DZ&UHHN$UPRI/DNH
:\OLHLQWKHYLFLQLW\RIWKH
9LQH\DUGV7KH
DSSUDLVDOSURYLGHGE\WKH
7D[5HSLVQRWUHOHYDQW
WRWKLVSURSHUW\$UHYLHZ
RIWKLVSDUFHOLQGLFDWHVD
DGMXVWPHQWIRU
ORFDWLRQRQDFRYHZKLFK
FDXVHVD5('8&7,21
6XSSRUWLYHGDWDDUH
LQFOXGHGLQWKLVILOH
65 5('8&7,21
9:00 AM 66
BER
11-BER008005
42426
TDW HOLDINGS
LLC / THOMSON
REUTERS
11308249
N
REI
0001795848-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVDQ
DSSUDLVDORIDFUHV
ZKLFKLVQRWDSSOLFDEOHWR
WKHVXEMHFW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVDYDFDQW
DFUHZDWHUIURQWSDUFHORQ
3DZ&UHHN$UPRI/DNH
:\OLHLQWKHYLFLQLW\RIWKH
9LQH\DUGV7KH
DSSUDLVDOSURYLGHGE\WKH
7D[5HSLVQRWUHOHYDQW
WRWKLVSURSHUW\'DWD
SURYLGHGE\7D[5HSDUH
LQVXIILFLHQWWRMXVWLI\D
FKDQJHLQWKH797KH
DVVHVVPHQW
PHWKRGRORJ\DSSHDUV
UHDVRQDEOH$UHYLHZRI
WKHGDWDLQGLFDWHWKH
OLVWLQJLVDFFXUDWHDQG
HTXLWDEOH127($
VOLJKWVL]HDGMXVWPHQW
PD\EHFRQVLGHUHGE\
WKH%(5
65 1R&KDQJH
PAGE 34 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER007996
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42418
TDW HOLDINGS
LLC / THOMSON
REUTERS
11308251
N
REI
ABS NUMBER
0001795855-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVDQ
DSSUDLVDORIDFUHV
ZKLFKLVQRWDSSOLFDEOHWR
WKHVXEMHFW
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
267,200
62,500 01
REDUCTION
217,200 01
REDUCTION
217,200 PB/JA
0
1,691,800
359,300 01
REDUCTION
549,700 01
REDUCTION
549,700 JA/PB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVDYDFDQW
DFUHZDWHUIURQWSDUFHORQ
3DZ&UHHN$UPRI/DNH
:\OLHLQWKHYLFLQLW\RIWKH
9LQH\DUGV7KH
DSSUDLVDOSURYLGHGE\WKH
7D[5HSLVQRWUHOHYDQW
WRWKLVSURSHUW\$UHYLHZ
RIWKLVSDUFHOLQGLFDWHVD
DGMXVWPHQWIRU
ORFDWLRQRQDFRYHZKLFK
FDXVHVD5('8&7,21
127(7KLVSDUFHOLV
IXUWKHUEDFNLQWKHFRYH
IURPZKLFK
LQGLFDWHVDKLJKHU
DGMXVWPHQWWKDQWKH
PDGHLQWKDWFDVH
6XSSRUWLYHGDWDDUH
LQFOXGHGLQWKLVILOH
65 5('8&7,21
9:00 AM 68
BER
11-BER007993
39736
TDW HOLDINGS
LLC / THOMSON
REUTERS
11322117
N
REI
0001797687-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXH,Q
RQHDUHDWKH5HS
LQGLFDWHVDFUHSHU
DSSUDLVDODQG
DFUHDVNLQJSULFH
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDDFUHWUDFWLQWKH
9LQH\DUGV6XEMHFW
]RQLQJLV0L[HG8VHVR
&KDQJH1%&IURP,1
WR/DQGWKLVFDXVHV
VLJQLILFDQWUHGXFWLRQLQ
YDOXH7KH7D[5HS
LQGLFDWHVWKHDVNLQJSULFH
LVSHUDFUH7KH
UHYLVHGSULFHRQWKH
VXEMHFWORWLVSHU
DFUH
65 5('8&7,21
PAGE 35 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER007991
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42413
TDW HOLDINGS
LLC / THOMSON
REUTERS
11322119
N
REI
ABS NUMBER
0001797691-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXH,Q
RQHDUHDWKH5HS
LQGLFDWHVDFUHSHU
DSSUDLVDODQG
DFUHDVNLQJSULFH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
7,507,300
1,574,400 01
REDUCTION
2,183,100 01
REDUCTION
2,183,100 JA/PB
0
1,557,700
330,800 01
REDUCTION
508,500 01
REDUCTION
508,500 JA/PB
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDDFUHWUDFWLQ
WKH9LQH\DUGV6XEMHFW
]RQLQJLV0L[HG8VHVR
&KDQJH1%&IURP,1
WR/DQGWKLVFDXVHV
VLJQLILFDQWUHGXFWLRQLQ
YDOXH7KH7D[5HS
LQGLFDWHVWKHDVNLQJSULFH
LVSHUDFUH
&KDQJH1%&DQGFRUUHFW
LQIOXHQFHFRGHV7KH
UHYLVHGSULFHRQWKH
VXEMHFWORWLVSHU
DFUH
65 5('8&7,21
9:00 AM 70
BER
11-BER007986
42406
TDW HOLDINGS
LLC / THOMSON
REUTERS
11322180
N
REI
0002619540-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXH,Q
RQHDUHDWKH5HS
LQGLFDWHVDFUHSHU
DSSUDLVDODQG
DFUHDVNLQJSULFH
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDDFUHWUDFWLQ
WKH9LQH\DUGV6XEMHFW
]RQLQJLV0L[HG8VHVR
&KDQJH1%&IURP,1
WR/DQGWKLVFDXVHV
VLJQLILFDQWUHGXFWLRQLQ
YDOXH7KH7D[5HS
LQGLFDWHVWKHDVNLQJSULFH
LVSHUDFUH
&KDQJH1%&DQGFRUUHFW
LQIOXHQFHFRGHV7KH
UHYLVHGSULFHRQWKH
VXEMHFWORWLVSHU
DFUH
65 5('8&7,21
PAGE 36 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER007989
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42402
TDW HOLDINGS
LLC / THOMSON
REUTERS
11322181
N
REI
ABS NUMBER
0002619541-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXH,Q
RQHDUHDWKH5HS
LQGLFDWHVDFUHSHU
DSSUDLVDODQG
DFUHDVNLQJSULFH
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDDFUHWUDFWLQ
WKH9LQH\DUGV6XEMHFW
]RQLQJLV0L[HG8VHVR
&KDQJH1%&IURP,1
WR/DQGWKLVFDXVHV
VLJQLILFDQWUHGXFWLRQLQ
YDOXH7KH7D[5HS
LQGLFDWHVWKHDVNLQJSULFH
LVSHUDFUH
&KDQJH1%&DQGFRUUHFW
LQIOXHQFHFRGHV7KH
UHYLVHGSULFHRQWKH
VXEMHFWORWLVSHU
DFUH
65 5('8&7,21
PAGE 37 of 43
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,156,200
APPELLANT
OPINION VALUE
($)
STAFF REC
457,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
546,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
546,800 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 72
LEVEL
BER
CASE
NUMBER
11-BER005011
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11575
TOAL, DESMOND
J JR & TOAL,
ALICIA
11330250
N
REI
ABS NUMBER
0001798278-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVD
UHILQDQFHDSSUDLVDODVD
EDVLVIRUWKHDSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH73
SURYLGHVDQDSSUDLVDO
ZKLFKWHQGVWRVXSSRUW
WKH797KH73
DSSUDLVDOLQGLFDWHVD
YDOXHDSSUR[LPDWHO\
YDULDQFHIURPWKH7D[
9DOXH2QHRIWKH
&RPSVLQWKHDSSUDLVDO
KDVDYDOXHLQGLFDWLRQRI
RYHUPLOOLRQZKLFKLV
VXSSRUWLYHRIWKH7D[
9$OXH7KLVDSSUDLVDOLV
DDSSUDLVDODQGDOO
FRPSVDUHDIWHU
2QWKH
,1)250$/$SSHDOWKH
73LQGLFDWHG
HQYLURQPHQWDOLVVXHV
ZLWKVHGLPHQWLQ%URZQ
V
&RYHLPSDFWVWKH
VXEMHFW+RZHYHUWKH
VXEMHFWLVRQWKH0$,1
&+$11(/VLGHRI
%XFNODQGDQGXSVWUHDP
IURPWKHFRQIOXHQFHRI
%URZQV&RYHDQGWKH
&DWDZED5LYHU+HQFH
WKHVXEMHFWLVQRW
LPSDFWHGE\WKLVIDFWRU
7KHVXEMHFW79ZDV
UHGXFHGRQWKH,QIRUPDO
/HYHOIURPWR
65 1R&KDQJH
PAGE 38 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
964,300
APPELLANT
OPINION VALUE
($)
STAFF REC
895,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
964,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
921,300 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 73
LEVEL
BER
CASE
NUMBER
11-BER007833
APPEAL
ID
20474
OWNER/
APPELLANT
TOAL, SCOTT &
TOAL, TAMSEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11321133
N
REI
ABS NUMBER
0001797668-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
73SURYLGHVGDWDWR
FKDOOHQJHWKHYDOXH
EDVHGRQHTXLW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVDYDFDQW
DFUHSDUFHORQWKHPDLQ
FKDQQHORI/DNH:\OLH
KRZHYHULQDVOLJKW
FRYHUHFHVVVHH7D[
0DS7KHVXEMHFWLVLQ
WKHYLFLQLW\RI%URZQV
&RYH7KH73PDNHVDQ
DUJXPHQWEDVHGRQ
HTXLW\KRZHYHUWKHGDWD
SURYLGHGE\WKH73DUH
VPDOOHUZDWHUIURQWORWVRU
RIIZDWHUFRPSV$OVR
VRPHRIWKH7D[9$OXHV
SURYLGHGE\WKH73DUH
LQDFFXUDWH$UHYLHZRI
WKHVXEMHFWSURYLGHV
DUHDVRIDGMXVWPHQW
ZKLFKDOORZDUHGXFWLRQ
LQYDOXH$GMXVWPHQWV
DUHPDGHIRU7232DQG
6+$3(RQWKH$&OLQH
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65 5('8&7,21
PAGE 39 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
327,800
APPELLANT
OPINION VALUE
($)
STAFF REC
145,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
287,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
222,800 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER008587
APPEAL
ID
14594
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
TPM
PROPERTIES ATTN: THOMAS
P MOORE III
11702218
N
REI
ABS NUMBER
0001803490-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXH
7D[SD\HUSURYLGHV
VDOHVDVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
64,400
36,000 01
REDUCTION
57,500 01
REDUCTION
43,400 JA/PB
0
48,000
33,000 02 NO
CHANGE
48,000 02 NO
CHANGE
48,000 PB/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH$OO73
FRPSVDUH%$1.6$/(6
DQGQRWTXDOLILHG6DOHV
6XEMHFW(<%DW
6XEMHFWQHLJKERUKRRGLV
)$&725('DWGXH
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VXEVWDWLRQDQGRQ
5HPRXQW5RDGKHQFH
3RZHUOLQH
7UDIILF
65 5('8&7,21
9:00 AM 75
BER
11-BER008585
13510
TPM
PROPERTIES
LTD
PARTNERSHIP ATTN: THOMAS
P MOORE III
11502303
N
REI
0001800118-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXH
7D[SD\HUSURYLGHV
VDOHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH$OO73
FRPSVDUH%$1.6$/(6
DQGQRWTXDOLILHG6DOHV
6XEMHFW(<%DW
6XEMHFWQHLJKERUKRRGLV
)$&725('DWGXH
WRIRUHFORVXUHV
7D[9DOXHZDV
5HYDORULJLQDOO\
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'DWDSURYLGHG
E\73DUHLQVXIILFLHQWWR
MXVWLI\IXUWKHUUHGXFWLRQ
1&
65 12&+$1*(
PAGE 40 of 43
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER007952
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22684
WEBB, GEORGE
HOWARD JR
11906302
N
REI
ABS NUMBER
0001808152-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7+5((&$6(6
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
73CV&DVHDQG,VVXH
7D[SD\HUSURYLGHVDQ
DSSUDLVDOIURP,17(*5$
5HVRXUFHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
$SSUDLVDOKDV&RPS
ZKLFKLVUHSRUWHGDVD
6+2576$/(DQG&RPS
ZKLFKLVUHSRUWHGDVD
)25(&/2685(73
DSSUDLVDO&RPSVROG
IRU4XDOLILHG
6DOHV5HSRUWWHQGVWR
VXSSRUWYDOXHE\
DEVWUDFWLRQ5DZGDWD
IURP0/6WHQGVWR
VXSSRUW796XEMHFWLV
YDOXHGHTXLWDEO\1R
&KDQJH
65 12&+$1*(
PAGE 41 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
75,000
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
75,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
63,800 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 77
LEVEL
BER
CASE
NUMBER
11-BER007235
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22685
WEBB, GEORGE
HOWARD JR
11906303
N
REI
ABS NUMBER
0001808159-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7+5((&$6(6
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
73CV&DVHDQG,VVXH
7D[SD\HUSURYLGHVDQ
DSSUDLVDOIURP,17(*5$
5HVRXUFHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
$SSUDLVDOKDV&RPS
ZKLFKLVUHSRUWHGDVD
6+2576$/(DQG&RPS
ZKLFKLVUHSRUWHGDVD
)25(&/2685(73
DSSUDLVDO&RPSVROG
IRU4XDOLILHG
6DOHV5HSRUWWHQGVWR
VXSSRUWYDOXHE\
DEVWUDFWLRQ5DZGDWD
IURP0/6WHQGVWR
VXSSRUW796XEMHFWLV
YDOXHGHTXLWDEO\1R
&KDQJH
65 12&+$1*(
PAGE 42 of 43
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
75,000
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
75,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
63,800 JA/PB
DECISION
COMMENTS
Board of Equalization and Review - May 15, 2012
TIME
ROW
NO.
9:00 AM 78
LEVEL
BER
CASE
NUMBER
11-BER007234
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22683
WEBB, GEORGE
HOWARD JR
11906304
N
REI
ABS NUMBER
0001808166-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7+5((&$6(6
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
150,000
APPELLANT
OPINION VALUE
($)
STAFF REC
50,000 01
REDUCTION
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
73CV&DVHDQG,VVXH
7D[SD\HUSURYLGHVDQ
DSSUDLVDOIURP,17(*5$
5HVRXUFHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
$SSUDLVDOKDV&RPS
ZKLFKLVUHSRUWHGDVD
6+2576$/(DQG&RPS
ZKLFKLVUHSRUWHGDVD
)25(&/2685(73
DSSUDLVDO&RPSVROG
IRU4XDOLILHG
6DOHV5HSRUWWHQGVWR
VXSSRUWYDOXHE\
DEVWUDFWLRQ5DZGDWD
IURP0/6WHQGVWR
VXSSRUW796XEMHFWLV
YDOXHGHTXLWDEO\1R
&KDQJH
65 12&+$1*(
Notes:
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UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW
UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW
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6+($5,1*-$3%
Wednesday, May 30, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 43 of 43
BER CHAIRMAN
STAFF REC
VALUE ($)
DECISION
150,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
112,500 JA/PB
DECISION
COMMENTS