Board of Equalization and Review - September 18, 2012
Date run: 9/21/2012 1:14:20 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-BER009234
9/18/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12353
ADAMS, DENNIS
& ADAMS, JOAN
18514236
N
REI
ABS NUMBER
0001920519-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
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6DOH3ULFH
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PAGE 1 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
464,300
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
464,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
439,200 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
9:00 AM 1
BER
11-BER009234
12353
ADAMS, DENNIS
& ADAMS, JOAN
18514236
N
REI
0001920519-20112011-0000-0
01 Above
Market
$34,100/acre. The
GEIER, JOHN
appraisal report states
that the home has an
Effective Age of 27
years. This is strange to
me given the quote
which follows shortly
thereafter, " THE
SUBJECT HAS A NEW
ROOF, WINDOWS,
MASTER MATER [sic?]
TOTALLY
REMODELED. ONE
BATH HAS BEEN
ABOUT 50% UPDATED.
HARDWOODS
REFINISHED. NEW
DUCT WORK, NEW
STEPS ADDED TO
STOOP. ADDED
CONCRETE
SIDEWALKS AND PUT
CONCRETE DOWN ON
DRIVEWAY." The
County shows no
Permits. This does not
sound like a 27 year old
home - this sounds well
maintained! I believe the
County`s EYB of 1995 is
completely appropriate.
This property is equitably
appraised. No Change is
therefore recommended.
PAGE 2 of 71
0
464,300
350,000 01
REDUCTION
464,300 01
REDUCTION
439,200 DG/ZH
Board of Equalization and Review - September 18, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009118
APPEAL
ID
12390
OWNER/
APPELLANT
ARCHER,
WILLIAM M III
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18514243
N
REI
ABS NUMBER
0001920527-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
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GEIER, JOHN
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PAGE 3 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
372,400
APPELLANT
OPINION VALUE
($)
STAFF REC
230,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
358,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
351,000 ZH/DG
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
9:00 AM 3
BER
11-BER009790
13719
BAMPING,
JUDITH &
JOHNSON, DEAN
18726123
N
REI
0001923468-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
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PAGE 4 of 71
0
729,400
502,790 02 NO
CHANGE
729,400 02 NO
CHANGE
729,400 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 3
BER
11-BER009790
13719
BAMPING,
JUDITH &
JOHNSON, DEAN
18726123
N
REI
0001923468-20112011-0000-0
01 Above
Market
(2209 Vauxhall) on
GEIER, JOHN
08/30/2012. All the
homes on this street
have Quality Grades of
Excellent (either 54 or 55
- the Subject is 54.) All
have the same Lot value
except 2209 Vauxhall
which is impacted by
SWIM Buffer. All have
EYBs within two years of
their AYBs.This property
is equitably appraised.
No Change is therefore
recommended.
PAGE 5 of 71
0
729,400
502,790 02 NO
CHANGE
729,400 02 NO
CHANGE
729,400 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 4
BER
11-BER009599
11330
BARNES, EDGAR
& BARNES,
VERONICA
18729118
N
REI
0001923867-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
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PAGE 6 of 71
0
627,900
462,820 01
REDUCTION
616,200 01
REDUCTION
548,000 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 4
BER
11-BER009599
11330
BARNES, EDGAR
& BARNES,
VERONICA
18729118
N
REI
0001923867-20112011-0000-0
01 Above
Market
the total Square Footage GEIER, JOHN
either the Front Porch
(not shown on the
sketch) nor the Screened
Porch (which is on the
sketch). If he had done
so, he would have found
that the County record
and his sketch differ by
only 13 Sq.Ft. Since the
County`s Land Value
does consider the
Floodplain appropriately,
the only concession that I
left was equitable was a
slight Reduction for
Shape. Although I do not
feel that this makes a
significant difference to a
potential buyer. The
Listings were not
considered since they
occurred after the Reval
date. This property is
equitably appraised. No
further changes are
recommended.
PAGE 7 of 71
0
627,900
462,820 01
REDUCTION
616,200 01
REDUCTION
548,000 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 5
BER
11-BER009491
11480
BERRYHILL, L
DAVID JR &
BERRYHILL,
BARBARA
18730114
N
REI
0001923895-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
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PAGE 8 of 71
0
798,900
525,000 01
REDUCTION
725,200 01
REDUCTION
681,000 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 5
BER
11-BER009491
11480
BERRYHILL, L
DAVID JR &
BERRYHILL,
BARBARA
18730114
N
REI
0001923895-20112011-0000-0
01 Above
Market
though this sale is three GEIER, JOHN
years old, it is the best
and probably only
comparable to our
property." The Land
valuation for the Subject
has been done in exactly
the same fashion as it
has for this property. The
only change that I have
made is based on my
research for the other
appeal at 7314 Sardis
Road. Here, I found that
theuse of a Locational
Adjustment of +50% was
too strong. Therefore, I
reduced this by half to
only 25%. I am
recommending this
change for each of the
seven properties found in
this sub-market. This
property is otherwise
equitably appraised. No
further changes are
recommended.
PAGE 9 of 71
0
798,900
525,000 01
REDUCTION
725,200 01
REDUCTION
681,000 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 6
BER
11-BER009132
12391
BERTOLINA, IAN
& BERTOLINA,
SUSANNAH
18515501
N
REI
0001920691-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
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PAGE 10 of 71
0
496,400
375,000 01
REDUCTION
474,400 01
REDUCTION
474,400 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 6
BER
11-BER009132
12391
BERTOLINA, IAN
& BERTOLINA,
SUSANNAH
18515501
N
REI
0001920691-20112011-0000-0
01 Above
Market
the Market Adjustment
GEIER, JOHN
Factor from 3 to 1. The
Subject is graded as
Good, which is entirely
appropriate for this NBH.
Likewise, the EYB of
1995 is appropriate given
the Master Bathroom
remodel and other
Permits showing
adequate maintenance. I
did manually increase
the depreciation on the
Deck from 65% to 80%
given the photos. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 11 of 71
0
496,400
375,000 01
REDUCTION
474,400 01
REDUCTION
474,400 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 7
BER
11-BER009219
12346
BOWEN, ALAN &
BOWEN,
BERNETTE
18514251
N
REI
0001920538-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
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PAGE 12 of 71
0
455,600
293,819 02 NO
CHANGE
455,600 02 NO
CHANGE
455,600 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 7
BER
11-BER009219
12346
BOWEN, ALAN &
BOWEN,
BERNETTE
18514251
N
REI
0001920538-20112011-0000-0
01 Above
Market
sought - again, no written GEIER, JOHN
estimate provided). Even
the Owner admits that
this is one of the two
newest homes built in
this subdivision. The
County`s value is based
on an AYB and EYB of
1985. The County`s
Quality Grade is likewise
very modest at Good, 32.
Finally, the value
increase from the time of
purchase in 2003 is
again very modest
(16.8% over 8 years or
2.1% per year). This
home is equitably
appraised. No Change is
therefore recommended.
PAGE 13 of 71
0
455,600
293,819 02 NO
CHANGE
455,600 02 NO
CHANGE
455,600 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 8
BER
11-BER009781
13548
CARNES, HAL &
CARNES, ANN /
BERRYHILL
REALTOR
COMPANY ATTN: L DAVID
BERRYHILL
18730118
N
REI
0001923898-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
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$SSUDLVDO'DWH1$
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/DQGYDOXHRI
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/DQGYDOXHRI
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-XQH/LNHZLVHLWV
DVVHVVHG/DQGYDOXHLV
QRWUHOHYDQWEHFDXVHLWLV
ORFDWHGLQDGLIIHUHQW
1%+ZLWKDGLIIHUHQWDFUH
EDVHDQGZLWKGLIIHUHQW
LQIOXHQFHV7KHRQO\
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DUHYDOXHGXVLQJ6PDOO
$FUHDJH7KHFRQFHSW
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PAGE 14 of 71
0
802,700
507,184 01
REDUCTION
721,700 01
REDUCTION
721,700 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 8
BER
11-BER009781
13548
CARNES, HAL &
CARNES, ANN /
BERRYHILL
REALTOR
COMPANY ATTN: L DAVID
BERRYHILL
18730118
N
REI
0001923898-20112011-0000-0
01 Above
Market
reduced this by half to
GEIER, JOHN
only 25%. This reduction
is recommended for each
of the seven properties in
this sub-market. An
adjustment for Traffic
was considered but not
deemed necessary due
to the 327 feet of
distance plus
vegetation/landscaping
separating the home
from the road. The
"adjustments" made
between the Subject and
the neighbor at 7402
Sardis Road are
extreme. The Owner
makes a $50,000
adjustment for a Garage
and adjusts the
differences in Square
Footage at $125/Sq,Ft.
Overall, the County has
not valued either
property at $125/Sq.Ft.
The permit his neighbor
took out for the Garage
was approximately
$18,000. This property is
equitably appraised. No
further changes are
recommended.
PAGE 15 of 71
0
802,700
507,184 01
REDUCTION
721,700 01
REDUCTION
721,700 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 9
BER
11-BER010186
13623
CLARDY, C
STEVE /
BERRYHILL
REALTOR
COMPANY ATTN: L DAVID
BERRYHILL
18730117
N
REI
0001923897-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDVVHVVHG
/DQGYDOXHRI
$OH[DQGHU5RDG
ZLWK$FUHV
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WKH2ZQHUGHULYHVD
/DQGYDOXHRI
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-XQH/LNHZLVHLWV
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QRWUHOHYDQWEHFDXVHLWLV
ORFDWHGLQDGLIIHUHQW
1%+ZLWKDGLIIHUHQWDFUH
EDVHDQGZLWKGLIIHUHQW
LQIOXHQFHV7KHRQO\
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$FUHDJH7KHFRQFHSW
WKDWWKLVSURSHUW\DQGVL[
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DGMXVWPHQWIRU7UDIILF
PAGE 16 of 71
0
987,900
700,000 01
REDUCTION
904,800 01
REDUCTION
904,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 9
BER
11-BER010186
13623
CLARDY, C
STEVE /
BERRYHILL
REALTOR
COMPANY ATTN: L DAVID
BERRYHILL
18730117
N
REI
0001923897-20112011-0000-0
01 Above
Market
was considered but not
deemed necessary due
to the 290 feet of
distance plus
vegetation/landscaping
separating the home
from the road. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 17 of 71
GEIER, JOHN
0
987,900
700,000 01
REDUCTION
904,800 01
REDUCTION
904,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 10
BER
11-BER010090
11328
HAGEMEYER,
ERIC &
HAGEMEYER,
MELISSA
18726435
N
REI
0001923571-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
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PAGE 18 of 71
0
1,059,800
700,000 01
REDUCTION
902,300 01
REDUCTION
902,300 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 10
BER
11-BER010090
11328
HAGEMEYER,
ERIC &
HAGEMEYER,
MELISSA
18726435
N
REI
0001923571-20112011-0000-0
01 Above
Market
2011 sales and cannot
GEIER, JOHN
be considered. All the
remaining Comps are
Qualified Sales for a
variety of NBHs. Comps
6,7, 9, 10, 11 and 12 are
all sales that represent
homes with Quality
Grades inferior to that
found on the Subject.
Conversely, Comps 1- 4
represent homes with the
same Quality Grade as
that found on the
Subject. The County
considers these to be
valid Comps and the
BER will find that the
Subject generally
matches the valuations
for these properties. As
recommended, the
Subject property is now
equitably appraised. No
further changes are
recommended.
PAGE 19 of 71
0
1,059,800
700,000 01
REDUCTION
902,300 01
REDUCTION
902,300 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 11
BER
11-BER009917
11624
HUFFMAN,
BARBARA &
ROSS, DIANE
18729101
N
REI
0001923842-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
6DOH'DWH
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732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 20 of 71
0
670,800
490,000 01
REDUCTION
656,800 01
REDUCTION
656,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 11
BER
11-BER009917
11624
HUFFMAN,
BARBARA &
ROSS, DIANE
18729101
N
REI
0001923842-20112011-0000-0
01 Above
Market
KITCHEN TOPS AND
GEIER, JOHN
UPGRADED CABINETS.
NEW ROOF, FENCE,
POOL AND CABANA.
IRRIG. NEW CROWN
MOLDING, HVAC,
TANKLESS WATER
HEATER. NEW WOOD
FLOOR IN DEN....NEW
COLUMNS ON THE
PORCH." Most of this
work does not appear in
the Permits for this
property. I am not
convinced that an EYB of
1990 really captures this
condition. Also, I don`t
understand why an
appraiser would have
this in the notes but
conclude that an
effective age of 23 years
was appropriate.
However, I gave the
Owner the benefit of the
doubt. I did reduce the
value assigned to the
Land based on a review
of POLARIS. I
considered the Topo a
consideration for this
property and gave it a
10% reduction. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 21 of 71
0
670,800
490,000 01
REDUCTION
656,800 01
REDUCTION
656,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 12
BER
11-BER009174
10203
MARSHALL, KEE
& MARSHALL,
JIM
18514248
N
REI
0001920533-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
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RQHPRUH%HGURRPDQG
RQHDQGDKDOIPRUH
%DWKURRPVWKDQWKH
6XEMHFWDQG\HW
DEVROXWHO\QRWRQH
GROODUCVZRUWKRI
DGMXVWPHQWVDUHPDGH
7KH6XPPDU\RIWKH
6DOHV&RPSDULVRQ
0HWKRGPDNHVVHYHUDO
FRPPHQWVFRQFHUQLQJ
&RPS7KHUHLV1R
&RPS7+HUHDUH
RWKHUH[DPSOHVEXW,
WKLQNWKLVLOOXVWUDWHVWKH
SRLQW7KHDSSUDLVDO
UHSRUWFODLPVWKH
HIIHFWLYHDJHRIWKHKRPH
LV\HDUVEXWWKH
UHSRUWLVVRSRRU,
FDQQRWWUXVWLW7KHUHIRUH
PAGE 22 of 71
0
456,400
285,000 01
REDUCTION
422,600 01
REDUCTION
371,500 ZH/JB
Board of Equalization and Review - September 18, 2012
9:00 AM 12
BER
11-BER009174
10203
MARSHALL, KEE
& MARSHALL,
JIM
18514248
N
REI
0001920533-20112011-0000-0
01 Above
Market
I relied more on the
GEIER, JOHN
photos supplied by the
Owner and reduced the
EYB by 26 years. I would
ask the BER to review
the Permit history, as
well as the photos, to see
if they concur. Also, I
depreciated the Subject
by 5% (or $12,500) for
Additional Physical. In
order for me to make a
more drastic deduction, I
would like to see
estimates which
demonstrate Cost to
Cure. My reductions
have brought the homes
value to approximately
what it was during the
2003 Reval.The Owner
has pointed to an
inequity in the Land
value for 523 Livingston
Drive (185-155-04) which is under appeal
and scheduled to be
heard today. A Deduction
to the Land was made on
this property, Gen`l
Condition -25%, which is
inappropriate. I am
asking the BER to order
this removed. That will
restore equity within this
NBH. The Subject
property is otherwise
equitably appraised. No
further changes are
recommended.
PAGE 23 of 71
0
456,400
285,000 01
REDUCTION
422,600 01
REDUCTION
371,500 ZH/JB
Board of Equalization and Review - September 18, 2012
9:00 AM 13
BER
11-BER010826
11630
MILLER, TONY &
MILLER, MEGAN
18731329
N
REI
0001924048-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QLWLDOO\WKH2ZQHU
VXSSOLHGWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWZKLFKWKH2ZQHU
DFFXVHVWKH&RXQW\RI
XVLQJLQRUGHUWRGHYHORS
KLVYDOXHIRUWKH
5HYDO7KHUHDVRQWKLVLV
XSVHWWLQJWRWKH2ZQHULV
WKDWWKHUHSRUWLVEDVHG
RQWKHKRPHUHFHLYLQJD
PDMRUUHQRYDWLRQZKLFK
ZRXOGDGG6T)WRI
OLYLQJDUHDDQGFRVW
7KH.LWFKHQ
ZRXOGEHHQODUJHGDQG
UHPRGHOHGDWWKH
H[SHQVHRIWKH+DOI%DWK
7KHFDUSRUWZRXOG
EHFRPHD*DUDJHDQG
WKH0DVWHU
%HGURRP%DWKURRP
ZRXOGH[SDQG
VLJQLILFDQWO\7KHVH
UHQRYDWLRQVZHUHQHYHU
SHUIRUPHG7KH2ZQHU
WKHQJRHVRQWRSURYLGH
DQDYDODQFKHRI
VSUHDGVKHHWVDQG
SURSHUW\UHFRUGFDUGVWR
GHPRQVWUDWHWKDWWKH
/DQGYDOXHVLQWKH
6XEMHFW1%+6
VKRXOGEHFXWURXJKO\LQ
KDOIWRPDWFK1%+6
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
&RXQW\KDGQRDFFHVVWR
WKHDSSUDLVDOUHSRUWXQWLO
WKH2ZQHUSURYLGHGLWDV
SDUWRIKLVDSSHDODQGWKH
LQLWLDOYDOXHJLYHQIRUWKH
5HYDOKDGQR
FRQQHFWLRQWRWKH
SURSRVHGUHQRYDWLRQV
7KHDSSUDLVDOUHSRUWLV
IRUWKHSXUSRVHVRI
0RUWJDJH5HILQDQFLQJ
IROORZLQJWKHUHQRYDWLRQV
DQGWKHUHIRUHLWXVHV
&RPSVZKLFKDUHOLNH
ZKDWWKHKRPHZRXOG
KDYHEHFRPH7KH
DGMXVWPHQWVZRXOGEH
YHU\GLIIHUHQWLIWKHUHSRUW
ZDVHVWDEOLVKHGIRUWK
KRPHDVLWFXUUHQWO\
H[LVWV7KHUHSRUWGRHV
VWDWHWKDWWKH(IIHFWLYH
$JHLV\HDUV&OHDUO\
WKLVLVQRWSDUWRIWKH
RSLQLRQRQFHWKH
UHQRYDWLRQVZRXOGKDYH
EHHQFRPSOHWHG,
WKHUHIRUHXVHGWKLVWR
UHGXFHWKH(<%WR
7KH%(5VKRXOGEH
DZDUHWKDWEULQJVWKH
WRWDOUHGXFWLRQLQWKH(<%
GRZQ\HDUVLQFOXGLQJ
PAGE 24 of 71
0
343,900
280,000 01
REDUCTION
333,500 01
REDUCTION
259,800 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 13
BER
11-BER010826
11630
MILLER, TONY &
MILLER, MEGAN
18731329
N
REI
0001924048-20112011-0000-0
01 Above
Market
the adjustments made
GEIER, JOHN
during the Informal
Review. This is also
generous given that the
home has shown
permitted work in the
past. Concerning all the
apreadsheets and
Property Cards - most of
the information provided
is not based on 20092010 sales and there
were some errors in
some of the sales which
the Owner claimed were
Qualified which were Not
Qualified when I looked
them up. This Property
and this NBH have been
treated in a very
homogeneous fashion Land valued by Lot at
$150k; Quality Grades of
31. The Subject has not
been shifted to a different
NBH. It is in the same
NBH it was in back in
2003. The Subject is
equitably and even
generously appraised.
No further change is
recommended.
PAGE 25 of 71
0
343,900
280,000 01
REDUCTION
333,500 01
REDUCTION
259,800 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 14
BER
11-BER009419
12378
MULLEN,
KATHLEEN &
MULLEN, JOHN J
JR
18514244
N
REI
0001920528-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVSURYLGHGWZR
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWV7KH
ILUVWUHSRUWUHSUHVHQWVD
0RUWJDJH5HILQDQFLQJ
UHSRUWDQGXVHVVHYHUDO
VDOHVIURPZKLFK
WKH&RXQW\CV5HYDOWHDP
ZRXOGQRWKDYH
FRQVLGHUHG7KHVHFRQG
UHSRUWLVSUHSDUHGIRUWKH
SXUSRVHVRIWKLVDSSHDO
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH(YHQ
WKRXJKWKHILUVWDSSUDLVDO
UHSRUWLVSUHSDUHGIRU
0RUWJDJH5HILQDQFLQJ
SXUSRVHVLWDSSHDUVWR
EHDEHWWHUUHSRUW7KLV
QRWEDVHGRQWKHUHODWLYH
FORVHQHVVWRWKH&RXQW\
YDOXHEXWUDWKHULWLV
EDVHGRQWKHUHSRUW
TXDOLW\)RUH[DPSOHWKH
ILUVWDSSUDLVDOXVHVIRXU
VDOHVRQH3HQGLQJ6DOHV
&ORVLQJDQGRQH$FWLYH
6DOH%RWKWKH&RPSV
ZKLFKZHUHQRWFORVHGDW
WKHWLPHRIWKHUHSRUW
ZHQWRQWREHFORVHG
2QO\&RPSLV
'LVDOORZHG$VWKH%(5
FRQVLGHUVLWGHFLVLRQ
SOHDVHFRQVLGHUWKLV
VWDWHPHQWIURPWKHILUVW
UHSRUW5HFHQW
LPSURYHPHQWVLQFOXGH
KDOIEDWKUHPRGHOHG
FHLOLQJIDQV+9$&JDV
SDFNDQGGXFWZRUN
JDUEDJHGLVSRVDOJDUDJH
GRRUVUHILQLVKHG
KDUGZRRGIORRUV
FRQQHFWLQJWRSXEOLF
ZDWHUDQGSXEOLFVHZHU
UHPRYZORISDQHODQG
UHSODFHPHQWZLWKGU\ZDOO
UHPRYHGZDOOWRRSHQXS
NLWFKHQDQG
FKDQJLQJEHGURRPWR
IDPLO\URRP7KH&RXQW\
VKRZVQRSHUPLWVIRUDQ\
RIWKLVZRUN$V
DSSHDOHGWKH&RXQW\
RQO\KDVD(<%RI
RQWKHKRPH,VWUXJJOHG
DQGXOWLPDWHO\GLGQRW
UDLVHLWKRZHYHUWKH
%(5PD\ZLVKWRGRVR
7KHVHFRQGDSSUDLVDO
UHSRUWFRQYHUVHO\XVHV
WKUHH&RPSV&RPSV
PAGE 26 of 71
0
342,400
250,000 01
REDUCTION
342,400 01
REDUCTION
326,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 14
BER
11-BER009419
12378
MULLEN,
KATHLEEN &
MULLEN, JOHN J
JR
18514244
N
REI
0001920528-20112011-0000-0
01 Above
Market
and 3 are Disallowed.
GEIER, JOHN
Please note Comp 2 has
Net and Gross
adjustments of 37.23%!
Also, Comp 1 is different
from the Subject by 19
Square Feet and it
receives an adjustment;
Comp 2 is different by
200 Square Feet and
receives no adjustment!!
Please also note, Comp
3 is more than 1000
Sqaure Feet bigger than
the Subject!!! Overall,
this property is modestly
graded and has an
extremely modest EYB.
The Subject is equitably
appraised. Therefore, no
change is recommended.
PAGE 27 of 71
0
342,400
250,000 01
REDUCTION
342,400 01
REDUCTION
326,800 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 15
BER
11-BER009128
24636
NEASE, BRIAN &
NEASE, TERRI
18514249
N
REI
0001920535-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGXSRQWKH&RVW
$SSURDFKILJXUHSURYLGHG
LQWKHDERYHUHIHUHQFHG
DSSUDLVDOUHSRUW2ZQHU
VWDWHGWKDWKHLQWHQGHGWR
VHQGIXUWKHULQIRUPDWLRQ
EXWHLWKHUQRQHZDV
SURYLGHGRUQRQHZDV
SURYLGHGLQDWLPHO\
IDVKLRQ
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUW
SURYLGHGDSSHDUVWRKDYH
EHHQSUHSDUHGIRU
UHILQDQFLQJSXUSRVHV,W
LVEDVHGRQWKUHHVDOHV
LQDQGRQH/LVWLQJ
7KHUHDUHDOVRWKUHH
UHQWDO&RPSVZKLFK
VXJJHVWWKDWWKLVKRPHLV
FXUUHQWO\LQXVHDVD
UHQWDOSURSHUW\,KDYH
IRFXVHGRQWKH6DOHV
&RPSDULVRQDQG&RVW
$SSURDFKDVWKLV1%+
DSSHDUVWRKDYHYHU\
IHZLIDQ\RWKHUUHQWDO
SURSHUWLHV$OOWKH&RPSV
DQGWKH/LVWLQJFRPH
IURPGLIIHUHQW1%+VWKDQ
WKH6XEMHFWDQGHDFKRI
WKHPKDV/DQG
9DOXDWLRQVDVVHVVHGDV
/RWVZKHUHDVWKH
6XEMHFW1%+KDV/DQG
YDOXHVGRQHD6PDOO
$FUHDJH$OOWKH
&RPSV/LVWLQJVDUH
5DQFKKRPHV7KH
6XEMHFWLVD6SOLW/HYHO
&RPSKDVD4XDOLW\RI
&RQVWUXFWLRQJUDGHRI
$YHUDJHWKH6XEMHFWDQG
WKHRWKHUSURSHUWLHVDUH
JUDGHG*RRG,I
DSSURSULDWHO\DGMXVWHGIRU
/DQG&RPSDQG
ZRXOGUHSUHVHQW
H[FHOOHQWVXSSRUWIRUWKH
&RXQW\CVYDOXDWLRQ,Q
UHYLHZLQJWKHWKUHH
DGMDFHQW1%+V,KDYH
LGHQWLILHGVHYHUDORWKHU
SURSHUWLHVZKLFKVXSSRUW
WKH&RXQW\CVYDOXH
DJDLQLIWKHVHZHUH
DSSURSULDWHO\DGMXVWHGIRU
/DQGYDOXDWLRQ7KHVH
SURSHUWLHVLQFOXGH
#$GGLVRQ
'ULYH7KLVLVD6SOLW
/HYHO#
'RQFDVWHU'ULYH
7KLVLVD5DQFKZLWKD
%DVHPHQW
PAGE 28 of 71
0
371,600
249,010 01
REDUCTION
364,300 01
REDUCTION
347,000 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 15
BER
11-BER009128
24636
NEASE, BRIAN &
NEASE, TERRI
18514249
N
REI
0001920535-20112011-0000-0
01 Above
Market
@ 5217 Addison Drive;
GEIER, JOHN
193-082-03 @4619
Addison Drive; 185-06115 @ 235 Wonderwood
Drive and 185-021-31 @
1116 Rutledge Ave, (All
Ranch Homes). The only
allowance that was
considered appropriate
was a reduction in EYB
from 1995 to 1990 based
on the Permit History and
also since that was the
lowest EYB found in the
appraisal report. The
SWIM buffer was
considered but no
deduction given since it
is so close to the East
boundary that no one
could build there. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 29 of 71
0
371,600
249,010 01
REDUCTION
364,300 01
REDUCTION
347,000 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 16
BER
11-BER009920
13543
NICHOLSON,
LAWRENCE &
NICHOLSON,
CAROLE
18726124
N
REI
0001923469-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QLWLDOO\WKH2ZQHU
VXSSOLHGWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWZKLFKSURYLGHVXV
ZLWK&RPSV$FWLYH
/LVWLQJVDQG
:LWKGUDZDOV2QHRIWKH
$FWLYH/LVWLQJV
FRQVWLWXWHVRQHRIWKH
:LWKGUDZDOV/DWHUWKH
2ZQHUVXSSOLHV
DGGLWLRQDO&RPSVRQKLV
RZQ&RPSVDQGRI
WKHDGGLWLRQDOVDOHVDUH
DFWXDOO\DOUHDG\IRXQGLQ
WKHDSSUDLVDOUHSRUW7KH
WKLUG&RPSLVDQ
DGGLWLRQDOVDOH
6DOHV5DWLR$OO
4XDOLILHG6DOHVDUHIURP
&2' &RXQW\CV&DVH1RQHRI
WKHIRXULQLWLDO&RPSV
IRXQGLQWKHDSSUDLVDO
UHSRUWLVGUDZQIURPWKH
6XEMHFW1%+&RPSLQ
WKHDSSUDLVDOUHSRUWDQG
&RPSRIWKHWKH
2ZQHUCVVXEVHTXHQW
VXEPLVVLRQLVD)RUFHG
VDOHDQGWKH%(5
DFWXDOO\UXOHGRQLW
FXUUHQWYDOXDWLRQRQ$SULO
7KH$FWLYH
/LVWLQJVDQGWKH
RWKHUZLVHXQUHSRUWHG
:LWKGUDZDODUHDOOIRXQG
DORQJWKH6XEMHFW&XO'H
6DF$OOWKUHHRIWKHVH
SURSHUWLHVXOWLPDWHO\VROG
EXWQRWXQWLOIRU
ERWKWKH/LVWLQJVDQG
IRUWKH:LWKGUDZDO
$OOWKHRWKHU&RPSVLQ
WKHDSSUDLVDOUHSRUWDQG
WKHDGGLWLRQDOVXEPLVVLRQ
IURPWKH2ZQHUDUH
IRXQGLQGLIIHUHQW1%+V
WKDQWKH6XEMHFWDQG
VRPHKDYHVPDOOHU/DQG
YDOXHV7KH%(5KDV
UXOHGRQ
9DX[KDOODNDWKH
:LWKGUDZQ/LVWLQJRQ
,WKDVDOVR
UXOHGRQ
9DX[KDOODNDWKH
$FWLYH/LVWLQJZKLFKVROG
LQRQ
DQGPRVWUHFHQWO\RQ
9DX[KDOO
RQ$OOWKH
KRPHVRQWKLVVWUHHW
KDYH4XDOLW\*UDGHVRI
([FHOOHQWHLWKHURU
WKH6XEMHFWLV$OO
KDYHWKHVDPH/RWYDOXH
H[FHSW9DX[KDOO
ZKLFKLVLPSDFWHGE\
6:,0%XIIHU$OOKDYH
PAGE 30 of 71
0
751,800
647,000 01
REDUCTION
740,900 01
REDUCTION
740,900 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 16
BER
11-BER009920
13543
NICHOLSON,
LAWRENCE &
NICHOLSON,
CAROLE
18726124
N
REI
0001923469-20112011-0000-0
01 Above
Market
EYBs within two years of GEIER, JOHN
their AYBs. In this case
the Subject`s EYB and
AYB are the same. I
would also call the
BER`s attention to the
low sales ratio in this
NBH. and the fact that
one of the Qualified
Sales is found on the
Subject Cul-De-Sac
(2229 Vauxhall Court).
The Recommended
Reduction is based on
the Field Review which
revealed that this home
does not have Cedar
Redwood exterior but
rather Wood Shingles.
This property is equitably
appraised. No further
change is therefore
recommended.
PAGE 31 of 71
0
751,800
647,000 01
REDUCTION
740,900 01
REDUCTION
740,900 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 17
BER
11-BER009504
13604
PRESSLY,
JAMES &
PRESSLY,
GEORGIA /
BERRYHILL
REALTOR
COMPANY ATTN: L. DAVID
BERRYHILL
18730113
N
REI
0001923894-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVSURYLGHGWKH
WZRDERYHUHIHUHQFHG
DSSUDLVDOUHSRUWV+HKDV
DOVRVXEPLWWHGDFRXSOH
RISURSHUWLHVHDUOLHULQ
WKHDSSHDOVSURFHVV
ZKLFKKHIHOWZHUHJRRG
&RPSV7KH2ZQHUGRHV
QRWDSSHDUWRGLVSXWHWKH
&RXQW\CVYDOXDWLRQRIWKH
,PSURYHPHQWVEXWIHHOV
DVWKRXJKWKH/DQGLVQRW
SURSHUO\YDOXHG
6DOHV5DWLR
&2' &RXQW\CV&DVH%RWKWKH
DSSUDLVDOUHSRUWVZHUH
SUHSDUHGE\WKHVDPH
DSSUDLVHU7KHILUVWUHSRUW
GWGLVODUJHO\
XQXVDEOH&RPSV
DUHVDOHVZKLFKRFFXUUHG
LQ&RPSVROGLQ
&RPSRFFXUUHG
LQEXWLWLV
'LVDOORZHGDVEHLQJD
0XOWL3DUFHOVDOH&RPSV
DQGZHUH$FWLYH
/LVWLQJV7KHVHFRQG
DSSUDLVDOUHSRUWGWG
LVPRUH
XVHIXO+RZHYHU&RPS
LVDVDOH&RPSLV
WKHVDPH'LVDOORZHG
6DOHDV&RPSLQWKH
UHSRUW&RPSDQG
DUHERWK4XDOLILHG
6DOHV&RPSKDV/DQG
YDOXDWLRQGRQHE\
$FUHDJHEXWWKH/QDGLV
PRUHWKDQLPSDFWHG
E\)ORRGSODLQ%\
FRPSDULVRQWKH6XEMHFW
LVYDOXHGE\6PDOO
$FUHDJHDQGKDVQR
)ORRGSODLQ,QIOXHQFH
&RPSKDVD/QDG
YDOXDWLRQGRQHE\/RW
7KHPRVWFXULRXV
GLIIHUHQFHEHWZHHQWKH
WZRDSSUDLVDOVLVIRXQGLQ
WKH&RVW$SSURDFK+HUH
WKHUHLVD
GLIIHUHQFHLQ6LWHYDOXHV
IURPRQH\HDUWRWKHQH[W
ZLWKWKH/DQGYDOXHIRU
WKHUHSRUWEHLQJ
NOHVVWKDQWKDWIRU
+RZVWUDQJH"7KLV
GRHVQRWDSSHDUWREH
VXSSRUWHGE\WKHVDOHVRI
WKHKRPHRQWKH$FUH
/RWDWLQ
RUWKHVDOHRI
6DUGLV
PAGE 32 of 71
0
987,800
628,000 01
REDUCTION
881,800 01
REDUCTION
818,200 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 17
BER
11-BER009504
13604
PRESSLY,
JAMES &
PRESSLY,
GEORGIA /
BERRYHILL
REALTOR
COMPANY ATTN: L. DAVID
BERRYHILL
18730113
N
REI
0001923894-20112011-0000-0
01 Above
Market
Road which the Owner
GEIER, JOHN
submitted as one of his
own Comps. In reviewing
the Land, I did not find
sufficient evidence to
support a Locational
adjustment of +50% on
the Land. Therefore, I
have reduced it to 25%
and will recommend that
adjustment for each of
the six adjacent
properties on which it
has been used. This
property is otherwise
equitably appraised. No
further change is
recommended.
PAGE 33 of 71
0
987,800
628,000 01
REDUCTION
881,800 01
REDUCTION
818,200 DG/ZH
Board of Equalization and Review - September 18, 2012
9:00 AM 18
BER
11-BER009172
12347
RICAURTE,
PHILIP &
BERGWALL,
ANNE
18515504
N
REI
0001920695-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVSULPDU\
FRQWHQWLRQLVWKDWWKLV
UHFHQWSXUFKDVHRIWKH
6XEMHFWSURSHUW\SULRUWR
WKH5HYDOLVDQDUPCV
OHQJWKWUDQVDFWLRQDQG
WKHUHIRUHLVWKHEHVW
LQGLFDWRURIWKHYDOXHWKDW
VKRXOGEHDVVHVVHGIRU
WKHSURSHUW\7KH\GRQRW
IHHOWKDWWKHRQHVDOHRQ
WKH&RXQW\CV465LV
DSSURSULDWHLQ
FRPSDULVRQ7KH\FLWH
WKHDERYHUHIHUHQFHG
DSSUDLVDOUHSRUWZKLFK
ZDVSUHSDUHGLQVXSSRUW
RIWKHWUDQVDFWLRQWKH
FUHGHQWLDOVRIWKH
5HDOWRUVZKRZRUNHGRQ
WKHWUDQVDFWLRQWKH
FUHGHQWLDOVRIWKH
DSSUDLVHUZKRSUHSDUHG
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RQRQO\RQHVDOH
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%(5QHHGVWREHDZDUH
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,QFUHDVHLVEHFDXVH
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/DQG9DOXDWLRQ7KH
/DQGUHFHLYHGD
'HGXFWLRQRIIRU
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WDONLQJWR$SSUDLVHU,9
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VKRXOGEHRQWKH
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UHSUHVHQWVDQLQHTXLW\
7KH%(5PD\UHFDOOWKDW
,EULHIHGWKH%RDUGRQ
WKLVPDWWHUGXULQJWKH
SURFHHGLQJVRI$XJXVW
,KDYHUHPRYHG
PAGE 34 of 71
0
446,500
369,225 03 INCREASE
501,300 03 INCREASE
IN VALUE
501,300 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 18
BER
11-BER009172
12347
RICAURTE,
PHILIP &
BERGWALL,
ANNE
18515504
N
REI
0001920695-20112011-0000-0
01 Above
Market
the inequity. In
GEIER, JOHN
considering the appraisal
report, each of the three
sales represent Qualified
Sales in NBHs other than
the Subject. Each
represents a home with a
Quality Grade of Good like the Subject. And
each has Land value
assessed by the County
as a Lot. Whereas the
Subject NBH has Land
Valuation done by Small
Acreage. This is the
single biggest difference.
The appraisal does not
provide an opinion of
value through the Cost
Approach; however, it
does provide an opinion
of Land Value of
$110,000. I find no notes
explaining from where
this was derived. (The
adjustments for Land
Size differences suggest
an acre base of
approximately
$24,800/Acre.) In
reviewing the Qualified
Sales Report for the
adjacent three NBHs, I
find four sales in S520,
which if adjusted for
Land Valuation, would
support the County`s
value. These sales are
found at 185-13133@243 King Owen
Court; 185-03609@4901 Hardwick
Road; 185-051-29@3324
Fielding Avenue and 185
-131-77 Shasta Hill
Court. Note that the
appraisal report draws its
second Comp from this
same NBH. Regarding
the differences in Square
Footage, I believe the
difference revolves
arounfd the Finished
Area in the Basement.
The appraisal report
states the Basement is
750 Sq.Ft. and that 15%
is Finished. That would
amount to 112.5 Sq. Ft. I
believe the photo of the
Basement suggests a
larger area. At 10:38am
on Wednesday,
September 5, 2012, I
called and spoke to Mr.
Philip Ricaurte and
explained that I wanted
to schedule a time when
I could come out and
perfroma full re-measure
of the property. He
refused to provide me
access and stated that
he did not wish to spend
any more time on this
matter. He told me that
the County had "screwed
this up" and that he was
putting his faith in his
appraisal report. I have
used as much of the
PAGE 35 of 71
0
446,500
369,225 03 INCREASE
501,300 03 INCREASE
IN VALUE
501,300 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 18
BER
11-BER009172
12347
RICAURTE,
PHILIP &
BERGWALL,
ANNE
18515504
N
REI
0001920695-20112011-0000-0
01 Above
Market
appraisal sketch as I
GEIER, JOHN
could, but I have been
forced to use my best
visual judgement for the
Finished area in the
Basement since it is not
drawn/measured and it is
excluded form the
dimensions referenced in
the MLS sheet provided
by the Owner. This
property is now equitably
appraised. No further
changes are
recommended.
PAGE 36 of 71
0
446,500
369,225 03 INCREASE
501,300 03 INCREASE
IN VALUE
501,300 ZH/DG
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER009523
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10240
ROSS, JOHN &
ROSS, MARY JO
18514245
N
REI
ABS NUMBER
0001920529-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUFLWHVWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWDVWKHEDVLVRIKLV
RSLQLRQRIYDOXHIRUWKH
6XEMHFWSURSHUW\
GEIER, JOHN
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH,Q
UHYLHZLQJWKHDSSUDLVDO
UHSRUWDOOWKHVDOHVXVHG
DV&RPSVUHSUHVHQW
4XDOLILHG6DOHVEXWWKH\
GRFRPHIRUPRWKHU
1%+V,QHDFKRIWKRVH
VLWXDWLRQVWKH/DQGLV
YDOXHGDV/RWV,QWKH
6XEMHFW1%+KRZHYHU
WKH/DQGLVYDOXHGDV
6PDOO$FUHDJH'XULQJ
WKH,QIRUPDO5HYLHZ
SURFHVVWKH0DUNHW
$GMXVWPHQW)DFWRUDQG
WKH(<%ZHUHERWK
UHGXFHG7KHDSSUDLVDO
UHSRUWVWDWHVWKDWWKH
KRPHWRKDYHDQ
HIIHFWLYHDJHRI\HDUV
%DVHGRQWKHSKRWRV,
KDYHIXUWKHUUHGXFHGWKH
(<%GRZQWR$OVR
EDVHGRQWKHVWDWHPHQW
WKDWWKHUHDUHQFORVHG
SRUFKKDVSRUWDEOH
KHDWLQJDQGFRROLQJ
XQLWV,FKDQJHGWKLVDUHD
IURP)(3WR8(37KH
/DQGKDGDOUHDG\
UHFHLYHGDQDGMXVWPHQW
IRU6KDSH,EHOLHYHWKDW
WKLV/RWLVVLJQLILFDQWO\
ODUJHUWKDQPRVWRWKHUV
LQWKLV1%+,ZRXOG
HVWLPDWHWKHDYHUDJH/RW
LQWKLV1%+WREH
EHWZHHQWR
$FUHVWKH6XEMHFWLV
VOLJKWO\JUHDWHUWKDQ
$FUHVDQGWKHUHIRUH
VRPHRIWKHDFUHDJH
FRQVWLWXWHVH[FHVV/DQG
,IXUWKHUUHGXFHGWKH
/DQGYDOXHIRUD6L]H
FRQVLGHUDWLRQ7KLV
SURSHUW\LVFRQVLGHUHGWR
EHHTXLWDEO\DSSUDLVHG
1RIXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 37 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
527,200
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
471,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
471,900 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
9:00 AM 20
BER
11-BER010761
12098
RUSS, SAUNDRA
& RUSS,
THOMAS
18515502
N
REI
0001920693-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUFODLPHGDWWKH
WLPHRIWKH,QIRUPDO
5HYLHZWKDWWKHUHZDVDQ
HUURULQWKHVTXDUH
IRRWDJHDVVLJQHGWRWKH
KRPH7KH\ZHQWRQWR
SURYLGHWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQO\RQHVDOH
&2' &RXQW\CV&DVH+HUHDUH
WKHQRWHV,SUHSDUHGIURP
WKH,QIRUPDO5HYLHZ
SURFHVVLQFOXGLQJDIXOOUH
PHDVXUHRIWKHSURSHUW\
2:1(53529,'('$
/,0,7('$335$,6$/
5(3257GWG
:,7+$123,1,212)
9$/8(2)
$//&2036$5(
'5$:1)520%22.
$1'+$9(
',))(5(17/$1'
9$/8(6)5207+(
68%-(&7($&+2)
7+(&2036+2/'6
$48$/,7<*5$'(2)
(;&(//(17
:+(5($67+(
68%-(&7,6*5$'('
$6&86720'85,1*
),(/'5(9,(:
&21'8&7(')8//
5(0($685()281'
0,125',))(5(1&(6
:+,&+5(68/7(',1$
5('8&7,2172
9$/8(+2:(9(5
7+(6(5('8&7,216
:(5(2))6(7%<7+(
)$&77+$77+(+20(
+$6$1(;75$+$/)
%$7+:+,&+','127
$33($5217+(
&2817<5(&25'
%$6('217+(
,1)250$7,21
3529,'(',*$9(
7+(2:1(57+(
%(1(),72)7+(
'28%7$1'
5('8&('7+(
0$5.(7$'-8670(17
)$&725)52072
,'212768)),&,(17
5($621725('8&(
7+(29(5$//*5$'(
%(/2:7+(&855(17
&86720*5$'(,
EHOLHYHDQ\GLIIHUHQFHVLQ
VTXDUHIRRWDJHFDQEH
H[SODLQHGE\KRZWKH
)LQLVKHG&DEDQDLV
PAGE 38 of 71
0
1,639,400
1,250,000 01
REDUCTION
1,567,300 01
REDUCTION
1,567,300 ZH/DG
Board of Equalization and Review - September 18, 2012
9:00 AM 20
BER
11-BER010761
12098
RUSS, SAUNDRA
& RUSS,
THOMAS
18515502
N
REI
0001920693-20112011-0000-0
01 Above
Market
treated. (In the County
GEIER, JOHN
record, since it is a
"finished area", it shows
up in the overall heated
square footage. This is
not the case in the
appraisal report.) The
one area in which I felt a
change was appropriate
was the Land valuation.
A 25% positive
adjustment was made on
this property for PavedWater-Sewer. However,
this is the only property
along Livingston Drive to
receive such an
adjustment. Therefore, I
removed it. Two things of
which the BER should be
aware. First, if you add
the price paid for the
Land with another house
on it, plus the price of
demolition, plus the price
of building this new home
with all the othe
amenities, such as the
pool, the spa/tub and the
Cabana, the amount
from the permits is
$1,220,800. Do we really
beieve that the sum total
of these parts is less
than $30,000 more than
the cost to build them?
Second, this property
appears to have been
refinanced in May, 2010.
The BER may want to
ask what the amount of
that appraisal came to for
the refinancing. This
property is equitably
appraised. No further
changes are
recommended.
PAGE 39 of 71
0
1,639,400
1,250,000 01
REDUCTION
1,567,300 01
REDUCTION
1,567,300 ZH/DG
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER009739
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11669
STICKLEY, JOHN
L JR &
STICKLEY,
MICHAELE
18729125
N
REI
ABS NUMBER
0001923873-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVPDLQFRQWHQWLRQ
UHYROYHVDURXQGWKH
LVVXHVRI7RSRJUDSK\
DQG)ORRGSODLQ+HDOVR
H[SUHVVHVFRQFHUQDERXW
WZRSURSHUWLHVZKLFK
KDYHEHHQOLVWHGIRUVDOH
EXWKDYHQRWVROG7KHVH
SURSHUWLHVDUHIRXQGDW
9DOOH\EURRNDQG
6DUGLV/DQH
6DOHV5DWLR
&2' &RXQW\CV&DVH:KDWWKH
2ZQHULVFDOOLQJ
)ORRGSODLQLVQRWWKH
)(0$)ORRGSODLQZKLFK
GRHVH[LVWLQWKLV1%+
EXWGRHVQRWHQFURDFKRQ
WKLVSURSHUW\7KHUHLVD
SRUWLRQRIWKHSURSHUW\
DORQJWKHVWUHHWVLGHRI
WKHSURSHUW\ZKLFKGRHV
KDYHDVOLYHURI
&RPPXQLW\)ORRGSODLQ
&RPPXQLW\)ORRGSODLQ
GRHVQRWUHTXLUH)ORRG
LQVXUDQFH0RVWRIWKH
DUHDWKDWWKH2ZQHU
GHVFULEHVDV)ORRGSODLQ
LVDFWXDOO\6:,0%XIIHU
8VLQJWKHPHDVXUH
IHDWXUHRI32/$5,6,
KDYHPHDVXUHGWKH
6:,0%XIIHU,W
UHSUHVHQWVDSSUR[LPDWHO\
RIWKHWRWDO/DQGRQ
WKLVSDUFHO7KH&RXQW\
KDVUHFRJQL]HGWKH
7RSRJUDSK\LQLWV/DQG
YDOXDWLRQ,EHOLHYHWKDW
WKH7RSRJUDSK\LVD
JUHDWHULPSRVLWLRQWR
YDOXHWKDQWKH6:,0
%XIIHU7KHUHIRUH,
FKDQJHGWKHDOORFDWHG
DGMXVWPHQWVWRWKH/DQG
$VUHFRPPHQGHGWKH
/DQGLV5HGXFHGIRU
6:,0%XIIHUDQGDQ
DGGLWLRQDOIRU
7RSRJUDSK\3OHDVHQRWH
WKDWWKH,PSURYHPHQWV
DUHLQQRZD\LPSDFWHG
E\WKH6:,0%XIIHUDV
WKHKRPHLVXSRQWKH
KLOO7KH/LVWLQJVLQWKH
QHLJKERUKRRGUHSUHVHQW
SRWHQWLDOVDOHVDIWHUWKH
5HYDOWKHUHIRUHWKH\
ZHUHJLYHQOLWWOH
FRQVLGHUDWLRQ7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 40 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
617,600
APPELLANT
OPINION VALUE
($)
STAFF REC
400,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
556,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
556,900 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER009688
APPEAL
ID
41708
OWNER/
APPELLANT
TROJER,
SERGIO &
TROJER,
JOANNA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18729108
N
REI
ABS NUMBER
0001923850-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWKUHH
&RPSVIRU
FRQVLGHUDWLRQ7KHILUVW
WZR&RPSVDUH
VDOHV7KHWKLUG&RPSLV
ORFDWHGDW
9DOOH\EURRNDQGWKH
2ZQHUZURWH
9DOXH7KH2ZQHUDOVR
DQXQGLVFORVHGZHEVLWH
DVDVVLJQLQJKLVYDOXHDV
LQ6HSWHPEHU
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
6DOHVFDQQRWEH
FRQVLGHUHG7KH
XQGLVFORVHGZHEVLWHZDV
DOVRLJQRUHGHVSHFLDOO\
ZLWKLWVYDOXHRSLQLRQ
IURP6HSWHPEHU
7KH9DOXH
IRU9DOOH\EURRN
DGGUHVVGRHVQRWPDWFK
ZKDWWKH&RXQW\KDV
YDOXHGWKLVSURSHUW\VR,
FDQQRWWHOOIURPZKHUH
WKLVILJXUHRULJLQDWHV
6LQFHWKH2ZQHU
VXSSOLHGYLUWXDOO\QR
XVHIXOLQIRUPDWLRQ,GLG
UHYLHZWKHSURSHUW\YLD
32/$5,67KHUHLVD
VOLJKWLQWUXVLRQRQWKH
IURQWHGJHRIWKH/DQGE\
)ORRGSODLQLWGRHVQRW
UHPRWHO\DSSURDFKWKH
KRPH7KHUHLVDPLOG
DPRXQWRI7RSR,JDYH
WKH2ZQHUDVOLJKW
UHGXFWLRQRIIRUHDFK
RIWKHVWZR
FRQVLGHUDWLRQV7KLV
UHDOO\JHQHURXV7KH
&RXQW\KDVEHHQ
VXSSOLHGQRUHDO
LQIRUPDWLRQDQGWKH(<%
VHHPVWREHIXOO\
VXSSRUWHGE\WKH3HUPLW
+LVWRU\7KLVSURSHUW\LV
HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 41 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
663,700
APPELLANT
OPINION VALUE
($)
STAFF REC
500,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
633,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
633,800 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER010613
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8824
WOOLF, MARK &
WOOLF,
KATHLEEN
18514201
N
REI
ABS NUMBER
0001920466-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVVDOHV
ZLWKLQKLV1%+6
)URPWKHVHVHOHFWHG
VDOHVKHGRHVDQ
DQDO\VLVEDVHGRQ3ULFH
3HU6TXDUH)RRWDQG
UDWLRVEHWZHHQWKH
SUHYLRXVDVVHVVHGYDOXH
DQGWKH5HYDO
DVVHVVHGYDOXH,QHDFK
FDVHKHDYHUDJHVWKH
UHVXOWV)LQDOO\KHWDNHV
KLVILUVWWKUHH&RPSV
ZKLFKKHFRQVLGHUVWKH
EHVWDQGGHGXFWVIURP
WKHPDQ\UHPRGHOVRU
XSJUDGHVZKLFKZHUH
GRQHRQWKHPWRDUULYH
\HWDQRWKHUDYHUDJHG
YDOXH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
SUREOHPZLWKDOOWKH
YDULRXVFDOFXODWLRQVLV
WKDWRIWKHVDOHVDUH
8QTXDOLILHGLQFOXGLQJWKH
ILUVWWKUHHZKLFKDUH
VXSSRVHGWREHWKHEHVW
H[DPSOHV7KH\DOVR
KDSSHQWRUHSUHVHQW
WKUHHRIWKHIRXUORZHVW
VDOHVSULFHV2QFH\RX
ORRNRQO\DWWKHVL[JRRG
VDOHVWKLVZRXOGEH
&RPSVLQFOXVLYH
\RXJHWDYHU\GLIIHUHQW
SLFWXUH)RUH[DPSOH
FRPSDUHGWRWKHVHVL[
VDOHVWKH6XEMHFWKDVD
ORZHUDVVHVVHGYDOXH
WKDQDOOEXWRQHRIWKHVL[
6DOHV3ULFHV,WKDVWKH
ORZHVWDVVHVVHGYDOXH
FRPSDUHGWRDOOWKHRWKHU
VL[DVVHVVHGYDOXHV,WLV
WLHGZLWKWKUHHRIWKHVL[
IRUWKHORZHVW0DUNHW
$GMXVWPHQW)DFWRUDQGLW
DEVROXWHO\KDVWKHORZHVW
(<%DVDUHVXOWRI
DGMXVWPHQWVPDGHGXULQJ
WKH,QIRUPDO5HYLHZ
SURFHVV$VDPDWWHURI
IDFWLWKDVWKHORZHVW
(<%WKDWFDQEHIRXQG
DPRQJWKHVDOHV
IRXQGRQWKH4XDOLILHG
6DOHVIRUWKLV1%+7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1R&KDQJHLV
WKHUHIRUHUHFRPPHQGHG
PAGE 42 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
264,500
APPELLANT
OPINION VALUE
($)
STAFF REC
195,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
264,500 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
264,500 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER011462
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26739
ADAMS, JOHN
WAYNE /
INTEGRA
REALTY
RESOURCES ATTN: FITZHUGH
SCOTT
09110634
N
REI
ABS NUMBER
0001725191-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHDVRI
73CV&DVHDQG,VVXHV
YDOXHWRKLJKEDVHGRQ
DSSUDLVDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
192,900
0 01
REDUCTION
162,000 01
REDUCTION
151,600 ZH/DG
GRIFFIN,
MIKE
0
100,000
55,000 01
REDUCTION
90,000 01
REDUCTION
90,000 ZH/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQIDLU
FRQGLWLRQ(<%ZDV
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LQDUHDEXWLQIOXHQFH
FRGHIRU6:,0%8))(5
SXWRQUHFRUGFDUG
RWKHUOLVWLQJLQIRLV
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LQDSSUDLVDOLQFOXGHV
TXDOLILHGVDOHVWKDWDUH
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VXEMHFWSURSHUW\DQGD
XQTXDOLILHGIRUFHGVDOH
DORQJZLWKDDFWLYHOLVWLQJ
IRUKRPH65
9:00 AM 25
BER
11-BER011463
31188
ADAMS, JOHN
WAYNE /INTEGR
A REALTY
RESOURCES ATTN: FITZHUGH
SCOTT
09110633
N
REI
0001725190-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHDVRI
73CV&DVHDQG,VVXHV
9DOXHWRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQHVWDEOLVKHG
QHLJKERUKRRGZLWKDOO
ODQGEDVHYDOXHVDW
DGMXVWPHQWWR
ODQGOLQHIRU6:,0
%8))(5&RPSV
SURYLGHGLQDSSUDLVDO
LQFOXGHVXQTXDOLILHG
IRUFHGGHPRD
EXLOGHUVDOHDQG
OLVWLQJRISDUFHOVWKDWDUH
IRUVDOH7KHUHLV
YDFDQWODQGVDOHLQ
QHLJKERUKRRRGRI
DFUHVWKDWVROGIRU
65
PAGE 43 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER010283
APPEAL
ID
11471
OWNER/
APPELLANT
BOMAN, TERRY
& BOMAN,
WENDY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18732247
N
REI
ABS NUMBER
0001924245-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9YDOXHWRKLJKEDVHGRQ
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQIDLU
FRQGLWLRQ(<%ZDV
DGMXVWHGWRGXULQJ
WKHLQIRUPDOVWDJHIRUWKLV
DQG*5$'(LVHTXLWDEOH
WRDOORWKHUSURSHUWLHVLQ
WKHQHLJKERUKRRG/$1'
9$/8(ZDVDGMXVWHGWR
IRU6:,0%8))(5
WKDWFRYHUVWKHEDFNSDUW
RISDUFHO/LVWLQJLQIRZDV
FRUUHFWHGDVORSHULQIR
VXSSOLHGLQWKHDSSUDLVDO
WRVKRZURRIFRYHUDUFK
VKLQJOHVVHFRQGDU\
IORRULQJFHUDPLFWLOH
DQGQREDWK&RPSV
SURYLGHGE\73LQFOXGHV
JRRGTXDOLILHGVDOHVLQ
QHLJKERUKRRGEXWZLWK
VPDOOHUVTXDUHIRRWDJH
DQGDVDOHIURP
DGLIIHUHQWQHLJKERUKRRG
65 PAGE 44 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
289,000
APPELLANT
OPINION VALUE
($)
STAFF REC
207,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
243,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
243,500 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER008927
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
3038
CARDINI, LOIS A
18909204
N
REI
ABS NUMBER
0001926131-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
YDOXHWRKLJKEDVHGRQ
UHILQDQFHDSSUDLVDO73
IHHOVWKDWKRPHVYDOXHV
DUH#OHYHO
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQDQGLV
HTXLWDEOHWRRWKHUKRPHV
LQDUHDE\*5$'(/DQG
YDOXHXVHV60$&ZLWKD
EDVHDQGD
PRGLILHU0WKDWLV
VDPHDVDOORWKHU
SURSHUWLHVLQWKH
QHLJKERUKRRG/LVWLQJ
LQIRZDVFRUUHFWHGWR
VKRZ$UFKVKLQJOH
LQVWHDGRIDVSKDOWDWWLPH
RIUHYLHZ&RPSVWKDW
ZHUHUHIHUHQFHGE\73
LQFOXGHXQTXDOLILHG
IRUHFORVXUHJRYCWEDQN
DQGSUREDWHVDOHV
$SSUDLVDOXVHVSURSHUW\
WKDWLVLQGLIIHUHQW
QHLJKERUKRRGZLWKOHVV
ODQGYDOXHDQGRYHU
VTXDUHIHHWVPDOOHUWKDQ
VXEMHFW$QRWKHUKRPH
WKDWZDVVROGDVLVLQD
GLVUHSDLUVWDWHDQGDOVR
XVHVSUHVHQWOLVWLQJV
6XEMHFWLVQHZHU
FRQFWUXFWLRQWKDQFRPSV
DOVR65 PAGE 45 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
220,200
APPELLANT
OPINION VALUE
($)
STAFF REC
197,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
221,600 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
221,600 DG/JB
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER010201
APPEAL
ID
20500
OWNER/
APPELLANT
COLLINS,
KATHRYN &
JOHNSON,
CHARLES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18915111
N
REI
ABS NUMBER
0001926887-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
2,193,800
0
455,900
APPELLANT
OPINION VALUE
($)
STAFF REC
1,475,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,856,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,360,900 DG/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDVWREHLQYHU\
JRRGFRQGLWLRQ*5$'(
ZDVFKDQJHGWRH[FHOOHQW
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LQIOXHQFHFRGHIRUSDYG
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GLPHQVLRQVSHUDSSUDLVDO
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IRUWKHSRROKRXVHVNHWFK
ZDVFRUUHFWHGDOVRDQG
*5$'(ZDVWDNHQWR
$SSUDLVDOVLWHYDOXHRQO\
DW&RPSV
SURYLGHGE\73LQFOXGHV
KRPHVLQGLIIHUHQW
QHLJKERUKRRGZLWKOHVV
ODQGYDOXHDQGWKDQ
VXEMHFWXQTXDOLILHGUHOR
DQGPXOWLSDUFHOVDOHV
65 9:00 AM 29
BER
11-BER009343
35808
DAVIS, JEFFREY
& DAVIS,
KRISTINE
19729134
N
REI
0001944500-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSHHDUVWREHLQOLNH
QHZFRQGLWLRQ*5$'(
DQG/$1'9$/8(LV
HTXLWDEOHWRRWKHU
SURSHUWLHVLQWKH
QHLJKERUKRRG$OOOLVWLQJ
LQIRLVFRUUHFWRQUHFRUG
FDUG&RPSVSURYLGHGE\
73DSSUDLVDOLQFOXGHV
KRPHIURP8QLRQ&RD
VDOHDQGDKRPH
ZLWKOHVVVTXDUHIRRWDJH
DQGQREDVHPHQW$OVR
QRVLWHYDOHZDVJLYHQLQ
GRFXPHQWWKHWRWDO
VTXDUHIRRWDJH
EUHDNGRZQRQVNHWFKLV
WRR65 12
&+$1*(
PAGE 46 of 71
GRIFFIN,
MIKE
414,000 02 NO
CHANGE
455,900 02 NO
CHANGE
455,900 ZH/DG
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER009298
APPEAL
ID
19167
OWNER/
APPELLANT
EDWARDS,
PATRICK &
EDWARDS,
ANNE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18912332
N
REI
ABS NUMBER
0001926542-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
+RXVHKDVEHHQRIIHUHG
IRUWKHVDOHIRUWKHSDVW
PRQWKV
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3URSHUW\ZDVUHYLHZHGLQ
WKHILHOGDQGDSSHDUVWR
EHLQJRRGFRQGLWLRQ
*5$'((<%DQG/$1'
9$/8(LVHTXLWDEOHWR
WRKHUKRPHVLQWKH
QHLJKERUKRRG$OOOLVWLQJ
LQIRLVFRUUHFWRQWKH
SURSHUW\UHFRUGFDUG$W
WLPHRIUHYLHZDIRUVDOH
IO\HUZDVSLFNHGXSDQG
LVDH[KLELWLQWKLVSDFNHW
&RPSVSURYLGHGE\73
DUHVDOHVD
XQTXDOLILHGRWKHURXWRI
VWDWHVDOHDQGD
SURSHUW\WKDWLVZLWKLQWKH
UDQJHRISUHVHQW
DVVHVVPHQW65 12
&+$1*(
PAGE 47 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
248,700
APPELLANT
OPINION VALUE
($)
STAFF REC
215,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
248,700 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
248,700 ZH/DG
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER009235
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1742
FOSTER, FRANZ
H
18906401
N
REI
ABS NUMBER
0001925645-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHDVRI
73CV&DVHDQG,VVXHV
9DOXHLVWRKLJKEDVHGRQ
DSSUDLVDOVXSSOLHGDQG
WKHUHKDYHEHHQQR
FKDQJHVWRQHLJKERUKRRG
RUWKHSURSHUW\VLQFH
/RWLVXQXVXDOO\
VKDSHGDQGVLWVRQEXV\
URDG
6DOHV5DWLR
&2'
&RXQW\CV&DVHSURSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQDQGLV
HTXLWDEOHWRRWKHUKRPHV
LQDUHDE\*5$'((<%
KDVEHHQDGMXVWHGGRZQ
WRLQHDUOLHUVWDJHRI
UHYLHZ/DQGYDOXHLV
FRPSDUDEOHWRSDUFHO
VXUURXQGLQJVXEMHFW
H[FHSWIRULQIOXHQFHFRGH
IRUWUDIILF/LVWLQJLQIR
ZDVFRUUHFWHGSHULQIR
VXSSOLHGLQWKHDSSUDLVDO
URRIFRYHUDUFKLQVWHDGRI
DVSKDOWVHFRQGDU\
IORRULQJWLOHEDWKV
IURPWRDQG\DUG
LWHPVZHUHDGGHGWR
UHFRUGFDUG&RPSV
SURYLGHGDUHTXDOLILHGEXW
DUHIURPGLIIHUHQW
QHLJKERUKRRGVDQGWKH
JUDGHVDUHOHVVHUWKDQ
VXEMHFW65 PAGE 48 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
586,300
APPELLANT
OPINION VALUE
($)
STAFF REC
385,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
416,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
340,200 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER009332
APPEAL
ID
2809
OWNER/
APPELLANT
GRAHAM,
MARGARET
FRANCEL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18731532
N
REI
ABS NUMBER
0001924120-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
SULFHSHUVTXDUHIRRW
FRPSDULVRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
301,200
211,800 01
REDUCTION
286,200 01
REDUCTION
221,100 ZH/DG
)RUHFORVXUH8QTXDOLILHG GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLDVDODQG
=LOORZFRPYDOXHV
0
245,000
220,000 01
REDUCTION
228,400 01
REDUCTION
228,400 DG/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHLYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQDQGLV
HTXLWDEOHWRRWKHUKRPHV
LQDUHE\*5$'(/$1'
9$/8(DQG(<%7KHUH
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FRPPXQLW\VZLPEXIIHU
SXWLQLQIOXHQFHDUHD
RIODQGOLQH&RPSV
SURYLGHGE\73LQFOXGHV
XQTXDOLILHGRWKHURXWRI
VWDWHVDOHDQGTXDLOLILHG
VDOHVWKDWKDYH
DVVHVVPHQWVZLWKLQWKH
UDQJHRIWKHVXEMHFW
SURSHUW\65 9:00 AM 33
BER
11-BER008970
20421
HINTZ, STEVEN
& HINTZ,
HEATHER
18908328
N
REI
0001926022-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
DYHUDJHFRQGLWLRQ
*5$'(DQG(<%LV
HTXLWDEOHWRRWKHU
SURSHUWLHVLQWKH
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ULJKWRIZD\/LVWLQJ
LQIRZDVFRUUHFWHGWR
VKRZVHFRQGDU\ZDOORI
ZRRG&RPSV
SURYLGHGLQWKHDSSUDLVDO
VXSSOLHGLQFOXGHV
XQTXDOLILHGIRUHFORVXUH
RWKHURXWRIVWDWH
VDOHDQGRWKHU
SURSHUWLHVWKDWDUHZLWKLQ
WKHUDQJHRIVXEMHFW
DVVHVVHGYDOXH65
PAGE 49 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER010224
APPEAL
ID
13189
OWNER/
APPELLANT
HUSTON, KENN
& HUSTON,
SUSAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18737222
N
REI
ABS NUMBER
0001924494-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHLVWRRKLJKEDVHG
RQ&DVH6FKLOOHULQGH[
VKRZLQJGHFUHDVHG
YDOXHVLQ&KDUORWWHDOVR
7KH2EVHUYHUDUWLFOH
VWDWHVKRPHSULFHVDUH
GRZQWRR5HDOHVWDWH
YDOXHVDUHQRW
DSSUHFLDWLQJ
6DOHV5DWLR
&2'
&RXQW\CV&DVHSURSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQDQGLV
HTXLWDEOHWRRWKHUKRPHV
LQ/$1'9$/8(WKH
*5$'(ZDVFKDQJHGWR
WRPDNHLWPRUH
FRPSDUDEOHWRTXDOLILHG
VDOHVLQVSHFLILF
QHLJKERUKRRG7KHEDWK
FRXQWZDVFKDQJHG
GXULQJWKHLQIRUPDOVWDJH
IURPWRWR
PDNHFRUUHFWSHURZQHU
LQIR&RPSVWKDWDUH
SURYLGHGLQFOXGHV
TXDOLILHGVDOHVWKDWDUH
VPDOOHUDUHROGHUKDYH
QRFXVWRPIHDWXUHDV
VXEMHFWDOHVVHUJUDGH
DUHIURPGLIIHUHQW
QHLJKERUKRRGVDQG
OHVVHUODQGYDOXHVWRR
65 PAGE 50 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
423,700
APPELLANT
OPINION VALUE
($)
STAFF REC
272,135 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
392,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
392,600 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER009817
APPEAL
ID
7138
OWNER/
APPELLANT
LAMPLEY,
ALBERT &
LAMPLEY,
TRUDY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18906407
N
REI
ABS NUMBER
0001925651-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQ/LVWLQJ
LQIRZDVFRUUHFWHGSHU
LQIRVXSSOLHGE\73
DSSUDLVDOWRVKRZ
EHGURRPVLQVWHDGRI
DQGURRIFRYHUFKDQJHG
WRDUFKIURPDVSKDOWDQG
)(3EHLQJSDUWRIWKH
%$6RIKRXVH7KHUH
ZHUHFKDQJHVPDGH
GXULQJWKHLQIRUPDOVWDJH
WRVKRZ8(3FKDQJHGWR
)(3)%0WR8%0
&RPSVSURYLGHGE\73
LQFOXGHVTXDOLILHGVDOHV
WKDWDUHLQGLIIHUHQW
QHLJKERUKRRGVDQGKDYH
GLIIHUHQWODQGYDOXHVWKDQ
WKHVXEMHFW$OOWKH
JUDGHVDUHOHVVHUWKDQ
VXEMHFWWRR65
PAGE 51 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
437,500
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
312,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
312,600 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER010130
APPEAL
ID
20508
OWNER/
APPELLANT
LAYDEN, DAVID
& LAYDEN,
ELIZABETH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18909207
N
REI
ABS NUMBER
0001926136-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEHFDXVH
KRPHVLQDUHDDUHOHVVLQ
SULFHSHUVTXDUHIRRW
EDVLVWKDQVXEMHFW7UXOLD
YDOXHVDUHORZHU*DUDJH
DUHDLVXQILQLVKHGDQG
SRROLVLQGLVUHSDLUDQG
XQXVDEOH
6DOHV5DWLR
&2'
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ZDVUHYLHZHGLQWKHILHOG
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)*5DQGXQLWSULFHRQ
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VTXDUHIRRW&RPSV
SURYLGHGE\73LQFOXGHV
XQTXDOLILHGIRUHFORVXUH
JRYCWEDQNRWKHUHVWDWH
VDOHDVPDDOHUKRPH
IURPDGLIIHUHQW
QHLJKERUKRRGZLWKOHVV
ODQGYDOXH65
PAGE 52 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
227,800
APPELLANT
OPINION VALUE
($)
STAFF REC
188,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
204,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
204,300 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER010835
APPEAL
ID
21564
OWNER/
APPELLANT
LOVELL, JAMES
& LOVELL,
BALLARD
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18731521
N
REI
ABS NUMBER
0001924107-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
LQFRQVLVWHQF\RIODQG
YDOXHVLQ:RRGEULGJH
QHLJKERUKRRG6
FRPSDUHGWR2OG
6DOHP0HUHGLWK2OG
)DUPQHLJKERUKRRG
6
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
342,200
256,130 03 INCREASE
343,900 01
REDUCTION
268,500 DG/ZH
GRIFFIN,
MIKE
0
245,700
210,000 01
REDUCTION
224,200 01
REDUCTION
224,200 ZH/DG
6DOHV5DWLR
&2'
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ORRNVDVLIWKHERXQGU\
OLQHRIWRWDOQHLJKERUKRRG
VSOLWVWZRVHSDUDWH
GHOLQHDWHGQHLJKERUKRRG
FRGHV6DQG6
65 9:00 AM 38
BER
11-BER010127
20494
MELTON,
GLORIA L
18908226
N
REI
0001925995-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
LQIRSURYLGHGE\
=LOORZFRPDQG7UXOLD
7KHUHKDYHEHHQQR
XSGDWHVWRWKHSURSHUW\
6DOHV5DWLR
&2'
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9$/8(LVHTXLWDEOHWR
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LQIRLVFRUUHFWRQWKH
UHFRUGFDUG&RPSV
SURYLGHGE\73LQFOXGHV
TXDOLILHGVDOHV
IRUHFORVXUHJRYCWEDQN
TXLWFODLPGHHGDQGD
OLVWLQJLQWKH
QHLJKERUKRRG65
PAGE 53 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER009689
APPEAL
ID
21249
OWNER/
APPELLANT
MENZIE,
WILLIAM
DOUGLAS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18731544
N
REI
ABS NUMBER
0001924135-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
DVRI
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDOVXSSOLHG
6DOHV5DWLR
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VWDWHVWKDWDYHUDJHVDOH
SULFHVRIKRPHVLQ
QHLJKERUKRRGLVDURXQG
&RPSV
LQFOXGHKRPHVWKDWDUH
IURPGLIIHUHQW
QHLJKERUKRRGZLWKOHVV
ODQGYDOXHVWKDQVXEMHFW
DQGTXDOLILHGVDOHVWKDW
KDYHDVVHVVPHQWVWKDW
DUHFRPSDUDEOHWRDOO
SURSHULHVWKDWDUHLQWKH
DUHD65 PAGE 54 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
287,000
APPELLANT
OPINION VALUE
($)
STAFF REC
244,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
284,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
213,600 ZH/DG
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER010443
APPEAL
ID
11664
OWNER/
APPELLANT
MULLIGAN,
JAMES &
MULLIGAN,
KELLER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18732243
N
REI
ABS NUMBER
0001924238-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
YDOXHWRKLJKEDVHGRQ
UHQRYDWLRQUHYDOXDWLRQRI
SHUPLWWKDWZDVWDNHQRXW
LQZKLFKZDVIRUURRI
UHSODFHPHQW$OVR
LQFRQVLVWHQF\RIODQG
YDOXHVEHWZHHQ6
DQ6
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
320,700
247,600 01
REDUCTION
320,700 01
REDUCTION
248,100 DG/ZH
0
326,400
234,800 01
REDUCTION
326,400 01
REDUCTION
253,200 DG/ZH
6DOHV5DWLR
&2'
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LQFOXGHVXQTXDOLILHG
RWKHUUHORVDOHDQG
KRPHVLQWKH6
QHLJKERUKRRGWKDWKDYH
VROGZLWKWKHOHVVHUODQG
YDOXHWKDQWKHVXEMHFW
65 12&+$1*(
9:00 AM 41
BER
11-BER010717
11616
PETTIT, PHYLLIS
B
18731526
N
REI
0001924113-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
LQFRQVLVWHQF\RIODQG
YDOXHVLQ:RRGEULGJH
QHLJKERUKRRG6
FRPSDUHGWR2OG
6DOHP0HUHGLWK2OG
)DUPQHLJKERUKRRG
66LPLODUKRPH
VDOHVGXUULQJ
6DOHV5DWLR
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/$1'9$/8(WRRWKHU
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,WORRNVDVLIWKHERXQGU\
OLQHRIWRWDOQHLJKERUKRRG
VSOLWVWZRVHSDUDWH
GHOLQHDWHGQHLJKERUKRRG
FRGHV6DQG6
65 12&+$1*(
PAGE 55 of 71
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER009600
APPEAL
ID
7476
OWNER/
APPELLANT
PORTER,
WENDY J
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18906431
N
REI
ABS NUMBER
0001925686-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHLVWRKLJKEHFDXVH
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WR
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VXEGLYLVLRQKDVD
JURZLQJSRSXODWLRQRI
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
154,900
124,000 01
REDUCTION
154,900 01
REDUCTION
146,200 ZH/DG
GRIFFIN,
MIKE
0
325,200
260,700 01
REDUCTION
307,000 01
REDUCTION
234,600 ZH/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
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9$/8(DUHFRPSDUDEOH
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DUHVXSSOLHGE\73
LQFOXGHVXQTXDOLILHG
IRUHFORVXUH
JRYQCWEDQNDQGVDOHV
WKDWDUHIURP65
12&+$1*(
9:00 AM 43
BER
11-BER008946
13318
PRIVATEER,
CORTLAND
18731608
N
REI
0001924151-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
LQFRQVLVWHQF\RIODQG
YDOXHVLQ:RRGEULGJH
QHLJKERUKRRG6
FRPSDUHGWR2OG
6DOHP0HUHGLWK2OG
)DUPQHLJKERUKRRG
6
6DOHV5DWLR
&2'
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LQIRFRUUHFWHGIRUURRI
FRYHUDUFKVKLQJOHV
LQVWHDGRIDVSKDOW,W
ORRNVDVLIWKHERXQGU\
OLQHRIWRWDOQHLJKERUKRRG
VSOLWVWZRVHSDUDWH
GHOLQHDWHGQHLJKERUKRRG
FRGHV6DQG6
65 PAGE 56 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER008930
APPEAL
ID
20432
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
QUINN, LEON &
QUINN, MARY
18912360
N
REI
ABS NUMBER
0001926576-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
&KDUORWWH2EVHUYHU
DUWLFOHWKDWVWDWHVKRPH
VDOHVDQGYDOXHV
FRQWLQXHWRIDOO
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3URSHUW\ZDVUHYLHZHGLQ
WKHILHOGDQGDSSHDUVWR
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ZDVDGMXVWHGWRIRU
WKLV*5$'(DQG/$1'
9$/8(LVHTXLWDEOHWR
RWKHUSURSHUWLHVLQWKH
QHLJKERUKRRG
3HUFHQWDJHRIVHFRQGDU\
ZDOOIDFHEULFNFKDQJHG
WR&RPSVSURYLGHG
E\73LQFOXGHVTXDOLILHG
VDOHVDQGDTXLWFODLP
GHHGVDOH65
PAGE 57 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
230,200
APPELLANT
OPINION VALUE
($)
STAFF REC
200,300 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
210,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
210,800 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER010430
APPEAL
ID
20430
OWNER/
APPELLANT
RAINSFORD,
MARK &
RAINSFORD,
SUZANNA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18906406
N
REI
ABS NUMBER
0001925649-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWHDVRI
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHG
DSSUDLVDOUHSRUWV
VXSSOLHGDQG=LOORZFRP
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQIDLU
FRQGLWLRQ(<%ZDV
DGMXVWHGWRIRUWKLV
WRPDNHFRPSDUDEOHWR
SDUFHOLQDUHD*5$'(
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FRQGLWLRQ7KH/$1'
9$/8(ZDVFKDQJHGWR
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LQIOXHQFHFRGHVIRU3:
DQG/&DUH
HTXLWDEOH/LVWLQJLQIR
ZDVFRUUHFWHGRQUHFRUG
FDUGWRVKRZURRIFRYHU
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GXFWHGEHGURRPFRXQWLV
DQGIXOOEDWKVDUHDQG
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VXSSOLHGDGGLWLRQDOOLVWLQJ
LQIRRI;JDUDJHDQG
;GHFNRQ
LPSURYHPHQW&RPSV
VXSSOLHGDUHTXDOLILHG
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VTXDUHIRRWDJHWKDQ
VXEMHFWDQGLVLQGLIIHUHQW
WD[QHLJKERUKRRGV65
PAGE 58 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
493,200
APPELLANT
OPINION VALUE
($)
STAFF REC
310,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
287,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
287,400 ZH/DG
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER010202
APPEAL
ID
20529
OWNER/
APPELLANT
RIEMANN,
OLIVER &
PONTES,
MARIETTE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18914210
N
REI
ABS NUMBER
0001926780-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
UHFHQWDSSUDLVDOVKRZVD
YDOXHRI
+RXVHVLQDUHDDUHOHGVV
SHUVTXDUHIRRWWKDQ
PLQH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
216,400
140,000 01
REDUCTION
209,400 01
REDUCTION
197,300 DG/ZH
0
305,000
270,000 01
REDUCTION
305,500 01
REDUCTION
233,300 DG/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVHSURSHUW\
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IRU6:,0%8))(5
/LVWLQJLQIRZDV
FRUUHFWHGSHUDSSUDLVDO
VXSSOLHGVHFRQGDU\ZDOO
LVEULFNDQG
VHFRQGDU\IORRULQJLV
FHUDPLFWLOH7KH
DSSUDLVDOVXEPLWWHGLV
IURPZLWKDOOFRPSV
IURP65
9:00 AM 47
BER
11-BER010851
13625
STROUD,
MICHAEL &
STROUD,
SHEILA
18731533
N
REI
0001924121-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHLVWRRKLJKEDVHG
RQSULFHSHUVTXDUHIRRW
RIVXEMHFWDQG
FRPSDUDEOHSURSHUWLHVLQ
DUHD$OVR=LOORZFRP
ZHEVLWHHVWLPDWHDUH
ORZHUWKDQDVVHVVPHQW
6DOHV5DWLR
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JRRGFRQGLWLRQDQG(<%
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HTXLWDEOHWRRWKHUKRPHV
LQWKHQHLJKERUKRRG
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WRDORWKHUKRPHVLQ
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FRUUHFWHGWRVKRZ
VHFRQGDU\ZDOOFRYHU
VWRQH&RPSV
SURYLGHGE\73LQFOXGHV
VDOHV65
PAGE 59 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER010713
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
2079
SUGGS, PHILIP &
SUGGS, TRACI
18732303
N
REI
ABS NUMBER
0001924266-20112011-0000-0
REASON
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
1RXSGDWHVKDYHEHHQ
GRQHWRKRPH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
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PAGE 60 of 71
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
266,000
APPELLANT
OPINION VALUE
($)
STAFF REC
196,800 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
279,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
208,600 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER010838
APPEAL
ID
11633
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
THYER, LISA E
18731610
N
REI
ABS NUMBER
0001924154-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
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PAGE 61 of 71
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
322,200
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($)
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208,109 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
301,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
301,800 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER009420
APPEAL
ID
39164
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
VITI, DOROTHY
M
18732244
N
REI
ABS NUMBER
0001924239-20112011-0000-0
REASON
01 Above
Market
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6DOH'DWH1$6DOH
MIKE
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($)
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STAFF REC
VALUE ($)
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DECISION
VALUE ($)
MOTION
0
299,000
234,500 01
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277,800 01
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224,100 ZH/DG
0
293,200
222,500 01
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294,500 01
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222,800 ZH/DG
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65
9:00 AM 51
BER
11-BER009629
5421
WIGGINS, MARK
& WIGGINS,
SHIRLEY
18732207
N
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0001924193-20112011-0000-0
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65 PAGE 62 of 71
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - September 18, 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 ($)
MOTION
9:00 AM 52
BER
11-BER009727
22148
ARRENDALE,
DELBERT &
ARRENDALE,
JUDITH
00168210
N
REI
0001418131-20112011-0000-0
01 Above
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)RUHFORVXUH12
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9:00 AM 53
BER
11-BER010138
11984
BURR, JAMES &
BURR, KAREN /
HORACK TALLEY
- ATTN: CYNTHIA
JONES
00168218
N
REI
0001418144-20112011-0000-0
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Market
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PAGE 63 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
CARPER,
MICHAEL &
CARPER,
CHRISTINE
00171127
N
REI
0001419425-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6!!!%$ WORTHEN,
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0
665,400
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($)
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737,100 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
9:00 AM 54
BER
11-BER008905
631
9:00 AM 55
BER
11-BER008909
13663
CHAPMAN, BRET
00166245
N
REI
0001417726-20112011-0000-0
01 Above
Market
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0
1,899,400
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1,899,400 02 NO
CHANGE
1,899,400 ZH/DG
9:00 AM 56
BER
11-BER010808
10662
CHERRY, JOHN
& CHERRY,
JUNE
00168124
N
REI
0001418011-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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0
1,414,800
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1,414,800 01
REDUCTION
1,314,800 DG/JB
PAGE 64 of 71
665,400 03 INCREASE
STAFF REC
VALUE ($)
737,100 DG/ZH
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00166244
N
REI
0001417723-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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6DOH'DWH6DOH3ULFH
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0
1,803,100
1,400,000 01
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1,803,100 01
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1,756,700 JB/DG
00172117A
N
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0001419714-20112011-0000-0
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612,900 01
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0001418794-20112011-0000-0
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0
749,000
465,000 02 NO
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749,000 02 NO
CHANGE
749,000 DG/ZH
9:00 AM 57
BER
11-BER009062
11999
COLE, STEPHEN
& COLE, DONNA
9:00 AM 58
BER
11-BER009797
13906
CREIGHTON,
KEVIN &
CREIGHTON,
LISA
9:00 AM 59
BER
11-BER010211
7513
DEATLEY,
RONALD &
DANNEMILLER,
CHRISTINE
ABS NUMBER
REASON
STAFF NOTES
PAGE 65 of 71
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
Board of Equalization and Review - September 18, 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 ($)
MOTION
9:00 AM 60
BER
11-BER009008
12707
ENGEL, JAMES &
ENGEL, LAURA /
SILVER OAK
ADVISORS
00168234
N
REI
0001418174-20112011-0000-0
01 Above
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1,072,000 02 NO
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1,072,000 DG/ZH
9:00 AM 61
BER
11-BER009889
10875
GALIDA, LOUIS &
GALIDA,
CATHERINE
00168213
N
REI
0001418136-20112011-0000-0
01 Above
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963,300 02 NO
CHANGE
963,300 DG/ZH
9:00 AM 62
BER
11-BER009545
7315
GOMEZ,
MODESTO &
SYKES-GOMEZ,
HEIDI
00166258
N
REI
0001417746-20112011-0000-0
01 Above
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1,919,400 02 NO
CHANGE
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PAGE 66 of 71
DECISION
COMMENTS
Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 63
BER
11-BER009870
14948
GOODWIN,
WILLIAM &
GOODWIN,
HARRIET
00166260
N
REI
0001417751-20112011-0000-0
01 Above
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11-BER009056
13659
HARVEY,
THOMAS &
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00171128
N
REI
0001419427-20112011-0000-0
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0
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9:00 AM 65
BER
11-BER010216
14675
HELMS, JAMES E 00172110A
JR & HELMS,
GLENDA
N
REI
0001419655-20112011-0000-0
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PAGE 67 of 71
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COMMENTS
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TIME
ROW
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LEVEL
CASE
NUMBER
APPEAL
ID
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HENLEY, BOYCE
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10581
HOVELSON,
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DECISION
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Board of Equalization and Review - September 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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9:00 AM 69
BER
11-BER009668
13680
LACHOWSKI,
WOJCIECH &
LACHOWSKI,
MAURA
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9:00 AM 70
BER
11-BER010219
5804
MANCUSO,
MARTIN J
00173127
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0001419872-20112011-0000-0
9:00 AM 71
BER
11-BER009868
10655
MCCRARY,
LAWRENCE &
MCCRARY,
SUSAN
00168128
N
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0001418018-20112011-0000-0
REASON
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AMOUNT
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VALUE ($)
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DECISION
COMMENTS
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TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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ID/ VIN
CONSE
NT
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VALUE ($)
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($)
STAFF REC
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VALUE ($)
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DECISION
VALUE ($)
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9:00 AM 72
BER
11-BER009866
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OLIVERIO,
NANCY T
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11-BER010758
8268
POWELL,
WATSON III &
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11682
STOLZENBERG,
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PAGE 70 of 71
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DECISION
COMMENTS
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PAGE 71 of 71
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