Board of Equalization and Review - September 14, 2011
Date run: 4/25/2012 9:53:08 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
9:00 AM 1
ROW
NO.
5
LEVEL
BER
Docket Date:
CASE
NUMBER
11-BER000448
9/14/2011
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
29319
COOK, DORMAN
G JR
02304217
N
REI
ABS NUMBER
0002617233-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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PAGE 1 of 17
APPRAISER
WORTHEN,
RUSS
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
132,100
APPELLANT
OPINION VALUE
($)
STAFF REC
82,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
132,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
105,700 AT/DG
DECISION
COMMENTS
(+/-)Influ code = 20%.
Board of Equalization and Review - September 14, 2011
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001802
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
4505
EAGLE, DAVID A
00175317
N
REI
ABS NUMBER
0001421297-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH
RUSS
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
1,519,700
1,100,000 02 NO
CHANGE
1,519,700 ACCEPT
STAFF REC
1,519,700 AT/DG
0
264,000
0 02 NO
CHANGE
264,000 ACCEPT
STAFF REC
264,000 DG/AT
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9:00 AM 3
BER
11-BER003456
39817
FIRST UNION
NATIONAL BANK
(B\MERGER) /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00325316
N
REI
0001432273-20112011-0000-0
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PAGE 2 of 17
WORTHEN,
RUSS
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001633
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1696
GLASS, P EDWIN
JR
00173130
N
REI
ABS NUMBER
0001419878-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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DQDO\VLVRISURSHUWLHVRQ
WKHVWUHHW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
787,800
594,880 02 NO
CHANGE
787,800 ACCEPT
STAFF REC
787,800 DG/AT
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WORTHEN,
6DOH'DWH1$6DOH
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"""
0
837,600
600,000 01
REDUCTION
837,600 ACCEPT
STAFF REC
837,600 DG/AT
0
197,100
145,000 01
REDUCTION
186,700 ACCEPT
STAFF REC
186,700 AT/DG
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9:00 AM 5
BER
11-BER001697
31119
HELMS, LELAND
S
00171147
N
REI
0001419570-20112011-0000-0
01 Above
Market
6DOHV5DWLR
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9:00 AM 6
BER
11-BER000260
5496
HOKE, JOHNNY
LEE
00305109
N
REI
0001424984-20112011-0000-0
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PAGE 3 of 17
WORTHEN,
RUSS
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001781
APPEAL
ID
37643
OWNER/
APPELLANT
JACKSON,
DAVID KEITH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01304109
N
REI
ABS NUMBER
0001468436-20112011-0000-0
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
WORTHEN,
RUSS
0
124,400
92,000 02 NO
CHANGE
124,400 01
REDUCTION
122,800 AT/DG
WORTHEN,
RUSS
0
654,900
498,000 02 NO
CHANGE
654,900 ACCEPT
STAFF REC
654,900 AT/DG
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9:00 AM 8
BER
11-BER003095
21749
KANE, THOMAS
G
00174223
N
REI
0001420593-20112011-0000-0
01 Above
Market
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PAGE 4 of 17
DECISION
COMMENTS
SFYI removed during
the BER meeting.
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER002497
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36054
TODD, JOHN L &
TODD, JUDY M
01304107
N
REI
ABS NUMBER
0001468434-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
12
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HYLGHQFH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
82,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
82,400
45,000 02 NO
CHANGE
45,300 DG/AT
WORTHEN,
RUSS
0
124,900
73,000 02 NO
CHANGE
124,900 ACCEPT
STAFF REC
124,900 DG/AT
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.
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3URYLGHVDQ$SSUDLVDOIRU
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0
636,500
470,000 02 NO
CHANGE
636,500 ACCEPT
STAFF REC
636,500 DG/AT
6DOHV5DWLR
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9:00 AM 10
BER
11-BER002506
33584
TODD, JOHN L &
TODD, JUDY M
01304205
N
REI
0001468451-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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12
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1%+65 1&
9:00 AM 11
BER
11-BER002015
24547
VETRONE,
JAMES V
00170135
N
REI
0001418814-20112011-0000-0
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Market
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PAGE 5 of 17
DECISION
COMMENTS
(+/-) Add INFLU
Code= -45%
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER000119
APPEAL
ID
26158
OWNER/
APPELLANT
ARROWOOD,
JACK W
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05315521
Y
REI
ABS NUMBER
0001657322-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
QR$&HOHFEDVHERDUG
KHDWDLUSRUWQRLVH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
128,600
110,000 01
REDUCTION
115,900 ACCEPT
STAFF REC
115,900 DG/AT
DEVAULT,
CHERYL
0
35,800
12,000 01
REDUCTION
25,000 ACCEPT
STAFF REC
25,000 AT/DG
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
VROGDVSDUWRIDFWUDFW
IRU3ULYDWHGULYH
ZLWKURDGQRWPDLQWDLQHG
0
25,100
4,000 01
REDUCTION
17,600 ACCEPT
STAFF REC
17,600 AT/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH
FRUUHFWHGOLVWLQJIRUKHDW
DLUDGMXVWHGH\EJUDGH
GHVLJQ1%+'IDFWRUHG
IRUDLUSRUWQRLVHGXULQJ
UHYDO7D[SD\HUDJUHHVWR
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FRQVHQWIRUPDWWHFKHG
9:00 AM 13
BER
11-BER000333
29707
BAREFOOT,
JERRY C
05307217
Y
REI
0001656088-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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SULYDWHGULYH7D[SD\HU
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6LJQHGFRQVHQW
IRUPDWWDFKHG
9:00 AM 14
BER
11-BER000324
29702
BAREFOOT,
JERRY C
05307220
Y
REI
0001656091-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVZLWKQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
PAGE 6 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER000350
APPEAL
ID
29691
OWNER/
APPELLANT
BAREFOOT,
JERRY C
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05307221
Y
REI
ABS NUMBER
0001656092-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
VROGDVSDUWRIDFWUDFW
IRU5RDGQRW
PDLQWDLQHG
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
23,200
4,000 01
REDUCTION
16,300 ACCEPT
STAFF REC
16,300 AT/DG
DEVAULT,
CHERYL
0
44,400
32,000 01
REDUCTION
31,100 ACCEPT
STAFF REC
31,100 DG/AT
DEVAULT,
CHERYL
0
134,600
90,000 01
REDUCTION
121,300 ACCEPT
STAFF REC
121,300 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
9:00 AM 16
BER
11-BER002598
29683
BAREFOOT,
JERRY C
05307222
Y
REI
0001656095-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
VROGIRU
+RXVLQJPDUNHWKDV
WDNHQDGLYH&KDUORWWH
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IDLUDQGHTXLWDEOH
7D[SD\HUDJUHHVZLWK
QHZYDOXHRI
6LJQHGFRQVHQWIRUP
DWWDFKHG
9:00 AM 17
BER
11-BER002600
28052
BAREFOOT,
JERRY C
05307224
Y
REI
0001656101-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
GLUHFWO\LQIOLJKWSDWKRI
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SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
PAGE 7 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER002604
APPEAL
ID
29686
OWNER/
APPELLANT
BAREFOOT,
JERRY C
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05307225
Y
REI
ABS NUMBER
0001656104-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
YDFDQWORWGLUHFWO\LQIOLJKW
SDWKRIQHZUXQZD\
)URQWVVLQJOHODQHGLUW
URDG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
44,400
30,000 01
REDUCTION
31,100 ACCEPT
STAFF REC
31,100 DG/AT
0
44,400
30,000 01
REDUCTION
31,100 ACCEPT
STAFF REC
31,100 DG/AT
0
44,400
30,000 01
REDUCTION
31,100 ACCEPT
STAFF REC
31,100 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVZLWKQHZYDOXHRI
&RQVHQWIRUPLV
DWWDFKHG
9:00 AM 19
BER
11-BER002606
29704
BAREFOOT,
JERRY C
05307228
Y
REI
0001656112-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
YDFDQWORWGLUHFWO\LQIOLJKW
SDWKRIQHZUXQZD\
QRLV\IURQWVVLQJOHODQH
GLUWURDG
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
9:00 AM 20
BER
11-BER002611
29687
BAREFOOT,
JERRY C
05307231
Y
REI
0001656118-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
GLUHFWO\LQIOLJKWSDWKRI
QHZUXQZD\IURQWVVLQJOH
ODQHGLUWURDG
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
PAGE 8 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER002610
APPEAL
ID
29628
OWNER/
APPELLANT
BAREFOOT,
JERRY C
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05307233
Y
REI
ABS NUMBER
0001656124-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
KRXVHLVURWWLQJGRZQ
GLUHFWO\LQIOLJKWSDWKRI
QHZUXQZD\IURQWVVLQJOH
ODQHGLUWURDG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
74,300
60,000 01
REDUCTION
52,800 ACCEPT
STAFF REC
52,800 DG/AT
DEVAULT,
CHERYL
0
28,000
12,000 01
REDUCTION
19,600 ACCEPT
STAFF REC
19,600 DG/AT
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
SDUWRIDFWUDFWWKDWVROG
IRU
0
22,800
4,000 01
REDUCTION
16,000 ACCEPT
STAFF REC
16,000 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUSULYDWHGULYHDQG
DFFHVVDQGIRU
DGGCOSK\VLFDO
GHSUHFLDWLRQ7D[SD\HU
DJUHHVWRQHZYDOXHRI
FRQVHQWIRUP
DWWDFKHG
9:00 AM 22
BER
11-BER002603
29711
BAREFOOT,
JERRY C
05307238
Y
REI
0001656131-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
OHVVWKDQDFUHGLUHFWO\
LQIOLJKWSDWKRIQHZ
UXQZD\IURQWVVLQJOH
ODQHGLUWURDGKDV
HDVPHQWVDFURVVLW
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
9:00 AM 23
BER
11-BER000366
29712
BAREFOOT,
JERRY C
05307239
Y
REI
0001656132-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
ODQGIRUDFFHVVDQG
SULYDWHGULYH7D[SD\HU
DJUHHVWRQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
PAGE 9 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER000376
APPEAL
ID
29627
OWNER/
APPELLANT
BAREFOOT,
JERRY C
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05307240
Y
REI
ABS NUMBER
0001656135-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
+RXVHKDVVWRSZRUN
RUGHUE\&RXQW\+DV
EHHQYDFDQWIRU\UV
,QVLGHKDVEHHQ
GHVWUR\HG/RWKDVQR
VHSWLFZDWHUURDGWR
SURSHUW\LVDURXJKGLUW
URDG1RFDEOHDYDLODEOH
LQSDWKRIQHZUXQZD\
H[WUHPHO\ORXG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
80,300
16,000 01
REDUCTION
31,100 ACCEPT
STAFF REC
31,100 DG/AT
DEVAULT,
CHERYL
0
15,600
5,000 01
REDUCTION
4,700 ACCEPT
STAFF REC
4,700 DG/AT
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
H[WUHPHO\VORSHGORWQRQ
EXLOGDEOH
0
14,000
5,000 01
REDUCTION
5,000 ACCEPT
STAFF REC
5,000 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KHUHLV
QRYDOXHRQVWUXFWXUH
$GMXVWHGODQGIRUDFFHVV
DQGSULYDWHGULYH
7D[SD\HUDJUHHVWRQHZ
YDOXHRI
&RQVHQWIRUPDWWDFKHG
9:00 AM 25
BER
11-BER002609
29708
BAREFOOT,
JERRY C
05310115
Y
REI
0001656988-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
QRQEXLOGDEOHORWRQO\
CZLGHQRWKLQJEXWD
5:IRUSURSHUW\QH[W
GRRU
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
IRUSULYDWHGULYH1HZ
YDOXHRILV
DJUHHDEOH&RQVHQWLV
DWWDFKHG
9:00 AM 26
BER
11-BER002599
29695
BAREFOOT,
JERRY C
05317211
Y
REI
0001657367-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
IRU7232
$JUHHDEOHE\WD[SD\HU
IRUQHZYDOXHRI
FRQVHQWIRUPDWWDFKHG
PAGE 10 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER002601
APPEAL
ID
29700
OWNER/
APPELLANT
BAREFOOT,
JERRY C
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05317212
Y
REI
ABS NUMBER
0001657370-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
H[WUHPHO\VORSHGORWQRQ
EXLOGDEOH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
20,000
5,000 01
REDUCTION
5,000 ACCEPT
STAFF REC
5,000 DG/AT
DEVAULT,
CHERYL
0
90,000
20,000 01
REDUCTION
45,000 ACCEPT
STAFF REC
45,000 DG/AT
DEVAULT,
CHERYL
0
826,300
400,000 01
REDUCTION
544,100 ACCEPT
STAFF REC
544,100 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
IRU72327D[SD\HU
DJUHHVRQQHZYDOXHRI
&RQVHQWIRUP
DWWDFKHG
9:00 AM 28
BER
11-BER002605
29693
BAREFOOT,
JERRY C
05317224
Y
REI
0001657389-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KLVLVDVPDOOQDUURZ
VWULSRIODQGWKDWLVQRW
EXLOGDEOH,WLVZDWHUIURQW
WRDVPDOOFRYHQRW
ERDWDEOHWRRVKDOORZ
&DQQRWEHXVHGIRU
DQ\WKLQJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH$GMXVWHG
ODQGIRUIORRGSODLQ
DQGIRUVL]H$JUHHG
RQQHZYDOXHRI
FRQVHQWDWWDFKHG
9:00 AM 29
BER
11-BER003054
25431
BLTKZ II
INVESTMENTS
LLC / HARRIS II,
TIMOTHY L
05316116
Y
REI
0001657359-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.SHUDFUH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
QRWDSSUDLVHGHTXDOO\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
IRUWRSRDQGVL]H
7D[SD\HUDJUHHGWRQHZ
YDOXHRIDQG
FRQVHQWIRUPLVLQFOXGHG
PAGE 11 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER002817
APPEAL
ID
1612
OWNER/
APPELLANT
BOZARDT,
RONALD W
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05308209
Y
REI
ABS NUMBER
0001656835-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
JDVOLQHVVSOLWWLQJ
SURSHUW\DQGC5:
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
261,300
190,000 01
REDUCTION
199,900 ACCEPT
STAFF REC
199,900 DG/AT
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
ODQGQRWHTXDOO\DVVHVHG
DVDGMDFHQWODQG
0
16,300
12,100 01
REDUCTION
12,200 ACCEPT
STAFF REC
12,200 AT/DG
0
80,000
45,000 WITHDRAWAL
80,000 Withdrawn
80,000
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUXWXOLW\HDVHPHQW
DQGJHQFRQG7D[SD\HU
DJUHHGZLWKQHZYDOXHRI
DQGVLJQHG
FRQVHQWIRUPDWWDFKHG
9:00 AM 31
BER
11-BER000248
34273
CPC CORP
05304124
Y
REI
0001655944-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGZLWKJHQHUDO
FRQGWRVWD\
HTXLWDEOH7D[SD\HU
DJUHHVZLWKQHZYDOXHRI
DQGKDVVLJQHG
FRQVHQWIRUPZKLFKLVLQ
WKHSDFNHW
9:00 AM 32
BER
11-BER000358
26163
HENDERSON,
DORIS
JEANETTE
05317239
Y
REI
0001657411-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
ORWVZLOOQRWSHUNZLOO
2QHFDQCWEHEXLOWRQ
XQWLOZDWHUDQGVHZHU
FRPHVLQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHORWV
LQYROYHG7KHUHDUH
DOUHDG\DGMXVWPHQWV
PDGHIRUQRSHUNDQG
VL]H/RWVDUH
1RFKDQJHLQWKHSUHVHQW
YDOXHRI
PAGE 12 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER000346
APPEAL
ID
26162
OWNER/
APPELLANT
HENDERSON,
DORIS
JEANNETTE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05317274
Y
REI
ABS NUMBER
0001657463-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
&DQCWEXLOGRQORWXQWLO
ZDWHUDQGVHZHUFRPHV
LQ7D[SD\HUVD\VODQG
ZLOOQRWSHUN
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
20,000
5,000 01
REDUCTION
10,000 ACCEPT
STAFF REC
10,000 DG/AT
DEVAULT,
CHERYL
0
22,000
0 01
REDUCTION
5,500 ACCEPT
STAFF REC
5,500 AT/DG
DEVAULT,
CHERYL
0
20,300
5,000 01
REDUCTION
8,100 ACCEPT
STAFF REC
8,100 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
IRUIORRGSODLQDQGWRSR
1ROHWWHURIQRSHUN
3URSRVHGYDOXHLV
9:00 AM 34
BER
11-BER003500
29387
PROLOGISNORTH
CAROLINA LP /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
05314335
Y
REI
0001657170-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
VPDOOVWULSRIODQG
HQWHULQJSURSHUW\1RW
XVHIXOIRUDQ\WKLQJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUVL]H7D[SD\HU
DJUHHVZLWKQHZYDOXHRI
FRQVHQWDWWDFKHG
9:00 AM 35
BER
11-BER003200
34274
SILVERMAN,
MARC H /
FITZHUGH
STOUT
05314106
Y
REI
0001657103-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
QRGLUHFWDFFHVV
6DOHV5DWLR
&2'
&RXQW\CV&DVHDGMXVWHG
ODQGIRUQRDFFHVVDQG
VKDSH7D[SD\HUDJUHHV
ZLWKQHZYDOXHRI
&RQVHQWLVLQFOXGHG
PAGE 13 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER000601
APPEAL
ID
29690
OWNER/
APPELLANT
WHEAT,
THOMAS A
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05302103
Y
REI
ABS NUMBER
0001655817-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
JUDYHOGULYHQRW
PDLQWDLQHGE\DQ\RQH
APPRAISER
DEVAULT,
CHERYL
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
37,700
27,000 01
REDUCTION
33,900 ACCEPT
STAFF REC
33,900 AT/DG
0
617,900
525,000 01
REDUCTION
526,900 ACCEPT
STAFF REC
526,900 DG/AT
0
314,600
265,000 01
REDUCTION
265,900 ACCEPT
STAFF REC
265,900 DG/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVHDGMXVWHG
ODQGIRUUXUDOJUDYHO
7D[SD\HUDJUHHGZLWK
QHZYDOXHRI
DQGVLJQHGFRQVHQWIRUP
DWWDFKHG
9:00 AM 37
BER
11-BER000861
27999
BURKHARD,
MICHAEL W
00171135
Y
REI
0001419473-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW3URYLGHV
)HH$SSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDEDFNFRYHLPSURYHG
ZDWHUIURQWSDUFHO+DVD
VKRUHOLQHVKDSHLVVXH
$SSOLHGDGMXVWPHQW
IRU6KDSH65
1HJRWLDWHG9DOXH#
9:00 AM 38
BER
11-BER000071
2335
CUNNINGHAM,
MILTON
00176155
Y
REI
0001421814-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
N$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW+DV)HH
$SSUDLVDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDVPDOOHUKRPHRQWKLV
VWUHHW$GMXVWHGWKH
PDUNHWGHVLJQWRIURP
65 1(*27,$7('
9$/8(
PAGE 14 of 17
WORTHEN,
RUSS
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER002200
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34295
DAVIDSON (EA)
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00323185
Y
REI
ABS NUMBER
0002616163-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV5HSUHVHQWE\WKH
6WDOOLQJV*URXS7D[
5HSUHVHQWDWLYHV
6XSSOLHVQR
GRFXPHQWDWLRQRU
HYLGHQFHWRVXSSRUWWKHLU
RSLQLRQRIYDOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
304,100
270,000 WITHDRAWAL
304,100 Withdrawn
304,100
)RUHFORVXUH12
WORTHEN,
6DOH'DWH
RUSS
6DOH3ULFH.
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
.
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHVD5()LQDQFH
$SSUDLVDOZLWKDQ
HIIHFWLYHGDWHRI
0
234,500
143,300 01
REDUCTION
163,300 ACCEPT
STAFF REC
163,300 AT/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDQDVSKDOWSDYHG
SDUNLQJORW65 1&
9:00 AM 40
BER
11-BER000789
5501
EDWARDS,
SAMUEL T
00320201
Y
REI
0001429330-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH73
SXUFKDVHGWKLVVXEMHFW
SDUFHODQGWZRDGMRLQLQJ
SDUFHOVDQG
LQIRU
.6ROGSDUFHO
IRU.RQ
6XEMHFWZDV
OLVWHGZLWKWZRORWVZKLFK
ZDVFRUUHFWHGWRRQH
6XEMHFWKDVZDWHU
LQIOXHQFHQRWHG73CV
DSSUDLVDOLVIRUWKH
SXUSRVHRI5(),1$1&(
ZLWKDQHIIHFWLYHGDWHRI
3ULRUWRWKH
VDOHRIWKHRQHSDUFHO
WKHWRWDOYDOXHRIDOOWKUHH
SDUFHOZRXOGKDYHEHHQ
YHUVXVWKHWRWDO
VDOHSULFHRI.465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWLQ1%+65
1(*27,$7('9$/8(
PAGE 15 of 17
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER000160
APPEAL
ID
1123
OWNER/
APPELLANT
GABRIELE,
PERRY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01301412
Y
REI
ABS NUMBER
0001467905-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3DUFHOLVGRXEOHORWWKDW
GLYLGHVWKHKRXVH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
25,200
5,000 01
REDUCTION
5,000 ACCEPT
STAFF REC
5,000 DG/AT
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
(48,7<)XUQLVKHVWKUHH
XQLWVWD[YDOXHZLWKLQ
FRPSOH[
0
170,300
158,000 01
REDUCTION
163,800 ACCEPT
STAFF REC
163,800 AT/DG
0
309,500
265,000 01
REDUCTION
262,200 ACCEPT
STAFF REC
262,200 DG/AT
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDSDUWRIGRXEOHORW
$GMXVWHGIRUWKLVLVVXH
65 1(*27,$7('
9$/8( .
9:00 AM 42
BER
11-BER002557
4744
MOTTERN,
DONALD C
00326351
Y
REI
0001433116-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDVTXDUHIRRW
GZHOOLQJ6TXDUHIRRWDJH
ZDVRYHUVWDWHGDW
&RUUHFWHGWKHVNHWFK
65 1(*27,$7('
9$/8( 9:00 AM 43
BER
11-BER000884
3078
VIRGINT, FRED
00176115
Y
REI
0001421605-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH6DOH3ULFH
732SLQLRQRI9DOXH
..
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
73XVLQJSHUFHQWDJHWR
DQDO\VL]HLQFUHDVHG
YDOXHVLQ1%+6WDWHV
WKDWVXEMHFWLVRIIHUHGIRU
VDOH#.DQGWKH\
DUHWKHVHOOLQJDJHQW
$OVRVWDWHVVXEMHFWRQO\
KDVIWRIIURQW
IURQWDJH
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVORFDWHGLQD
&8/'(6$&RQ%HUU\
&LUFOH3RODULVVKRZV
RI)URQW)RRWDJH
$GMXVWHGPDUNHWGHVLJQ
IURPWR65
1HJRWLDWHG9DOXH
Notes:
PAGE 16 of 17
WORTHEN,
RUSS
DECISION
COMMENTS
Board of Equalization and Review - September 14, 2011
11 BER 1492 RESCHEDULED-incorrect POA was supplied by tax rep. (Hank Myer), rescheduled to 10/26.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 17 of 17
BER CHAIRMAN