Board of Equalization and Review - November 2, 2011
Date run: 4/25/2012 10:11:10 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
ROW
NO.
5
LEVEL
Docket Date:
CASE
NUMBER
11/2/2011
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 1
BER
11-BER001435
36459
B&G LIEBERMAN
COMPANY INC ATTN: WALTER
MARX
12104314
N
REI
0001810230-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH
DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV&RPSDULVRQWR
DGMRLQLQJSDUFHO
&RXQW\
V&DVH7KHWZR
SURSHUWLHVZHUH
FRQVWUXFWHGIRUWZR
GLIIHUHQWXVHV7KHRQO\
FKDQJHPDGHWRWKH
EXLOGLQJVZDVWRUDLVHWKH
(<%WR6WDII
UHFRPPHQGVQRFKDQJH
LQYDOXH
0
484,200
9:00 AM 2
BER
11-BER001116
40369
BHM
PROPERTIES
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
12112714
N
REI
0001813258-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH
DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV3URIRUPD
&RXQW\
V&DVH$SSHDUV
OHDVHVDUHWULSOHQHWEXW
SURIRUPDXVHV
SHUFHQWYDFDQF\DQG
H[SHQVHV&RXQW\PRYHV
WRFKDQJHWKH
FRQYHQLHQFHVWRUHWR
SHUFHQW8&XQGHU
FRQVWUXFWLRQWRWDNHLQWR
DFFRXQWWKHIDVWIRRG
UHVWDXUDQWLVYDFDQW6WDII
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
0
4,155,100
PAGE 1 of 47
APPELLANT
OPINION VALUE
($)
STAFF REC
385,000 02 NO
CHANGE
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
484,200 ACCEPT
STAFF REC
3,980,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
484,200 JN/DB
2,898,700 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 3
BER
11-BER003225
40916
BRANCH
BANKING
TRUST CO /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22915125
N
REI
0002064687-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH
DAVID
3ULFH9DFDQW
EDQNVLWHSHU
VTIW
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV3URIRUPD
0DUVKDO6ZLIW6DOHV
&RXQW\
V&DVH7KHEDQN
VLWHVROGLQIRU
PLOOLRQ7KHLQFRPH
DSSURDFKWRYDOXH
LQGLFDWHVDYDOXHRI
DQGLV
VXSSRUWHGE\WKHFRVW
DSSURDFKRI
$VDOHRID
EUDQFKEDQNLQ%ODNHQH\
LVSURYLGHGDQGVXSSRUWV
WKHUHQWRISHU
VTXDUHIRRW7KHFRPSV
SURYLGHGE\WKHWD[
UHSUHVHQWDWLYHDUHRI
LQIHULRUORFDWLRQVDQG
]RQLQJ7KHFRXQW\
PRYHVIRUQRFKDQJHLQ
YDOXH
0
2,252,800
9:00 AM 4
BER
11-BER002499
40845
COLONY
STEELYARD
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101501
N
REI
0001809940-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV,QFRPHDSSURDFK
LQFOXGLQJSDUFHO
&RXQW\
V&DVH7KH
SURSHUW\ZDVDSSUDLVHG
XVLQJWKHFRVWDSSURDFK
$QHUURURQWKH(<%KDV
EHHQFRUUHFWHGWZR
EXLOGLQJVEXLOWLQ
ZHQWRXWZLWKDQ(<%RI
7KHUHVXOWLQJYDOXH
LV5HQWUROOV
SURYLGHGVKRZDQ
DYHUDJHUHQWRI
SHUVTXDUHIRRW7KH
UHVWDXUDQWOHDVHVDUH
7ULSOHQHWDVZHOODV
VHYHUDORIWKHRWKHU
OHDVHV7KHFRVW
DSSURDFKLVVXSSRUWHGE\
WKHLQFRPHDSSUDRFK
6WDIIUHFRPPHQGVWKH
FRVWDSSURDFKYDOXHRI
0
5,328,300
PAGE 2 of 47
APPELLANT
OPINION VALUE
($)
STAFF REC
870,861 02 NO
CHANGE
4,000,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
2,252,800 ACCEPT
STAFF REC
2,252,800 JN/DB
8,101,700 ACCEPT
STAFF REC
8,101,700 JN/BF
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 5
BER
11-BER000718
35207
CVR
ASSOCIATES LP
- CROSLAND
INC / AEGIS
GROUP LLC,
THE - ATTN:
MARC C.
HOGGLE
22917108
N
REI
0002065980-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH
DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV,QFRPHDQDO\VLV
&RXQW\
V&DVH,QFRPH
DSSURDFKXVLQJPDUNHW
UHQWVRIIRU+DUULV
7HHWHUDQGIRULQOLQH
VWRUHVLQGLFDWHVDYDOXH
RI&RXQW\
PRYHVIRUDUHGXFWLRQLQ
YDOXHWR
0DUYLQ3RHU
KDVZLWKGUDZQLWV%(5
DSSHDOUHSUHVHQWDWLRQ
$HJLVZLOOUHSUHVHQWWKH
WD[SD\HU($
0
13,861,000
9:00 AM 6
BER
11-BER006798
40423
DESIGN CENTER
CAROLINAS LLC
12101302
N
REI
0001809896-20112011-0000-0
01 Above
Market
Sale for $9,437,500
BAGBY,
includes parcels
DAVID
12101403 and
12101407. County
moves for no change in
value. Value is supported
by the income approach.
0
7,942,600
9:00 AM 7
BER
11-BER002686
40112
DESIGN CENTER
CAROLINAS
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101210
N
REI
0001809821-20112011-0000-0
01 Above
Market
Vacant property. County
moves for no change in
value,
BAGBY,
DAVID
0
9:00 AM 8
BER
11-BER002692
40840
DESIGN CENTER
CAROLINAS
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101301
N
REI
0001809894-20112011-0000-0
01 Above
Market
$18,320,000 sale
BAGBY,
includes parcel
DAVID
12101210. Cost
approach value is
supported by the income
approach. County moves
for no change in value.
9:00 AM 9
BER
11-BER002708
40115
DESIGN CENTER
CAROLINAS
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101403
N
REI
0001809903-20112011-0000-0
01 Above
Market
Vacant property. County
moves for no change in
value.
9:00 AM 10
BER
11-BER002703
40114
DESIGN CENTER
CAROLINAS
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101407
N
REI
0001809906-20112011-0000-0
01 Above
Market
9:00 AM 11
BER
11-BER002698
40111
DESIGN CENTER
CAROLINAS
LLC / PARADIGM
TAX GROUP ATTN: GARY
KOENKE
12101431
N
REI
0001809938-20112011-0000-0
01 Above
Market
APPELLANT
OPINION VALUE
($)
STAFF REC
DECISION
DECISION
VALUE ($)
MOTION
13,510,600 ACCEPT
STAFF REC
13,510,600 JN/DB
0 02 NO
CHANGE
7,942,600 ACCEPT
STAFF REC
7,942,600 JN/DB
1,885,400
800,000 02 NO
CHANGE
1,885,400 ACCEPT
STAFF REC
1,885,400 JN/BF
0
11,592,400
8,500,000 02 NO
CHANGE
11,592,400 ACCEPT
STAFF REC
11,592,400 JN/BF
BAGBY,
DAVID
0
326,900
200,000 02 NO
CHANGE
326,900 ACCEPT
STAFF REC
326,900 JN/BF
Vacant parcel. County
moves for no change in
value. Sold with parcels
12101407 and
12101302.
BAGBY,
DAVID
0
608,100
400,000 02 NO
CHANGE
608,100 ACCEPT
STAFF REC
608,100 JN/BF
Parking lot. County
moves for no change in
value.
BAGBY,
DAVID
0
797,100
400,000 02 NO
CHANGE
797,100 ACCEPT
STAFF REC
797,100 JN/BF
PAGE 3 of 47
11,954,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
9:00 AM 12
BER
11-BER002666
40283
ELM GOLF LLC /
PARADIGM TAX
GROUP ATTN:
ERIC VINTON
22917101
N
REI
0002065968-20112011-0000-0
01 Above
Market
732SLQLRQRIYDOXH
BAGBY,
DAVID
&RXQW\
VFDVH7KH
VXEMHFWSURSHUW\LV*ROI
/LQNVZKLFKLVD
\DUGSDU6HPL
SULYDWHJROIFOXE7KH
,PSURYHPHQWVIRUWKLV
SDUFHOZHUHYDOXHGXVLQJ
WKHWKH&RVWDSSURDFK
7KH*UHHQVZKLFKGULYH
PRVWRIWKHYDOXHRIWKLV
FDUGZHUHYDOXHGYLD
0DUVKDOODQG6ZLIWFRVWV
7KHFRXUVHLVDUDWHGDV
&/$66,,DQGWKH
JUHHQVKDYHEHHQSULFHG
HTXLWDEO\ZLWKRWKHU
&/$66,,FRXUVHVDW
SHUJUHHQ
VXFKDV1RUWKVWRQH
&HGDUZRRG
DQG
&DUROLQD*ROI&OXE
&RXQW\PRYHV
IRUQRFKDQJHLQYDOXH
0
5,687,100
9:00 AM 13
BER
11-BER002740
33994
GOFORTH,
WILLIAM &
GOFORTH, RUTH
12306101
N
REI
0001814459-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH1R
RSLQLRQSURYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV6HHSKRWRVHWF
&RXQW\
V&DVH6WDII
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
EDVHGRQUHPRYLQJWKH
FRUQHULQIOXHQFHRI
SHUFHQW
0
375,100
9:00 AM 14
BER
11-BER002301
37006
HR
PROVIDENCE
ROAD LLC /
MARVIN F. POER
AND COMPANY
ATTN: BYRON
PEARCE
22917111
N
REI
0002065985-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHVVTIW
YDFDQWVSDFHRU
SHUFHQWYDFDQF\
&RXQW\
V&DVH&RXQW\
DSSUDLVHGSURSHUW\XVLQJ
PDUNHWUHQWDQGYDFDQF\
SHUFHQW&RXQW\
PRYHVIRUQRFKDQJHLQ
YDOXH
0
2,605,100
0 02 NO
CHANGE
9:00 AM 15
BER
11-BER000822
37138
IEC
INVESTMENTS
LLC
12104303
N
REI
0001810213-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV1RQH3URYLGHG
&RXQW\
V&DVH6WDII
UHFRPPHQGVQRFKDQJH
LQYDOXH
0
562,000
350,000 02 NO
CHANGE
PAGE 4 of 47
3,000,000 02 NO
CHANGE
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
5,687,100 ACCEPT
STAFF REC
5,687,100 JN/DB
341,000 ACCEPT
STAFF REC
341,000 DB/JN
2,605,100 01
REDUCTION
562,000 ACCEPT
STAFF REC
2,486,000 DB/JN
562,000 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
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 ($)
MOTION
9:00 AM 16
BER
11-BER003096
41559
ISTRIN FAMILY
TRUST / DOUG
MORGAN & CO,
INC - ATTN:
DOUG MORGAN
12111902
N
REI
0001812985-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH
DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV'HSUHFLDWLRQ
FRPS
&RXQW\
V&DVH$GMXVWHG
(<%WRWRUHIOHFW
FRQGLWLRQ&RXQW\PRYHV
IRUDUHGXFWLRQLQYDOXHWR
0
1,771,400
605,534 01
REDUCTION
9:00 AM 17
BER
11-BER002125
33859
KARRAS,
HARRY / TB
HARRIS JR. &
ASSOC. - ATTN:
MICHAEL
BERKOWITZ
12105310
N
REI
0001810324-20112011-0000-0
01 Above
Market
Staff recommends a
value of $447,100. The
property owner is in
agreement to this value
reduction.
BAGBY,
DAVID
0
632,900
0 01
REDUCTION
447,100 ACCEPT
STAFF REC
447,100 JN/DB
9:00 AM 18
BER
11-BER006795
35730
KARRAS, HARRY
G
12105311
N
REI
0001810325-20112011-0000-0
01 Above
Market
Staff recommends a
value of $718,300.
Taxpayer has agrred to
this reduction in value.
BAGBY,
DAVID
0
726,200
0 01
REDUCTION
718,300 ACCEPT
STAFF REC
718,300 JN/DB
9:00 AM 19
BER
11-BER001365
40268
NATIONAL
RETAIL
PROPERTIES
LP / GRANT
THORNTON, LLP
- ATTN: ART
GARCIA
22917107
N
REI
0002065977-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH
DAVID
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV0DUNHWDQDO\VLV
VDOHV
&RXQW\
V&DVH:HQG\
V
)DVW)RRGDQG
FRQYHQLHQFHVWRUHZLWK
FDUZDVK&RXQW\PRYHV
IRUQRFKDQJHLQYDOXH
0
3,710,500
3,710,500 ACCEPT
STAFF REC
3,710,500 JN/DB
9:00 AM 20
BER
11-BER001871
36509
RANGER CO /
BARNES &
COMPANY ATTN:
VERONICA M.
BARNES
12104403
N
REI
0001810251-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV&RQGLWLRQDQG
UHQW
&RXQW\
V&DVH6WDII
UHFRPPHQGVDGMXVWLQJ
(<%WRWRUHIOHFW
SHUFHQWGHSUHFLDWLRQ
6WDIIUHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
1,370,600
1,198,700 ACCEPT
STAFF REC
1,198,700 JN/DB
PAGE 5 of 47
2,817,800 02 NO
CHANGE
759,000 01
REDUCTION
1,737,700 01
REDUCTION
1,492,900 DB/BF
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 21
BER
11-BER003491
33725
STAPLES THE
OFFICE
SUPERSTORE
EAST /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
22915124
N
REI
0002064685-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV3URIRUPDVDOH
DQGUHQWFRPSDULVRQ
&RXQW\
V&DVH1ROHDVH
ILQDQFLDOVRUUHQWUROO
SURYLGHG8VLQJPDUNHW
UHQWDQGYDFDQF\WKH
LQFRPHDSSURDFK
LQGLFDWHVDYDOXHRI
6WDII
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
&RPSVSURYLGHGDUH
IRUPHUIXUQLWXUHVWRUHV
DQGDUHLQLQIHULRU
ORFDWLRQV
0
3,913,800
9:00 AM 22
BER
11-BER000745
37246
TIME WARNER
ENTERTAINMEN
TADVANCE/NEWH
OUSE
12301112
N
REI
0001813283-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
PLO3ULYDWH
$SSUDLVDO1$
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
&RXQW\
V&DVH6WDII
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
7D[SD\HUDJUHHVZLWK
WKLVUHGXFWLRQLQYDOXH
0
8,422,600
9:00 AM 23
BER
11-BER006799
38438
TWO HUNDRED
EAST BLAND
STREET LLC
12304127
N
REI
0001813919-20112011-0000-0
01 Above
Market
Reduced to reflect value BAGBY,
in parking lots on parcels DAVID
12303303 and
12304128.
0
3,568,000
9:00 AM 24
BER
11-BER002508
41270
TWO HUNDRED
EAST BLAND
STREET LLC C/O
MERRIFIELD
PATRICK
VERMILLION
12303303
N
REI
0001813390-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV,QFRPHDSSURDFK
IURPSDUFHO
&RXQW\
V&DVH7KLV
SDUNLQJORWLVDGMDFHQWWR
WKH%ODQG6WUHHW6WDWLRQ
RIWKHOLJKWUDLO6WDII
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
7KHDVSKDOWSDYLQJIRU
WKLVSDUNLQJORWZDVQRW
OLVWHGSULRUWRWKHDSSHDO
7D[SD\HUKDVDJUHHGWR
WKLVYDOXH
0
1,164,100
PAGE 6 of 47
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
6,200,000 01
REDUCTION
0 02 NO
CHANGE
594,594 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
4,201,600 ACCEPT
STAFF REC
4,201,600 DB/JN
8,422,600 ACCEPT
STAFF REC
8,422,600 DB/JN
3,568,000 01
REDUCTION
1,525,300 JN/DB
1,196,700 ACCEPT
STAFF REC
1,196,700 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 25
BER
11-BER002494
41266
TWO HUNDRED
EAST BLAND
STREET LLC C/O
MERRIFIELD
PATRICK
VERMILLION
12304128
N
REI
0001813920-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV,QFRPHDSSURDFK
IURPSDUFHO
&RXQW\
V&DVH7KLV
SDUNLQJORWLVDGMDFHQWWR
WKH%ODQG6WUHHW6WDWLRQ
RIWKHOLJKWUDLO6WDII
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR7KH
DVSKDOWSDYLQJIRUWKLV
SDUNLQJORWZDVQRWOLVWHG
SULRUWRWKHDSSHDO
0
879,900
9:00 AM 26
BER
11-BER000713
40481
VILLAGE AT
ROBINSON
FARM LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
22910109
N
REI
0002062441-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
3URIRUPD
&RXQW\
V&DVH,QFRPH
DSSURDFKLQGLFDWHVD
YDOXHRI
XVLQJPDUNHWUHQWRI
DQGPDUNHW
YDFDQF\RI
SHUFHQW$FWXDOUHQWUDWHV
DUHLQWKHWR
UDQJH&RXQW\PRYHVIRU
QRFKDQJHLQYDOXH
0
7,972,200
PAGE 7 of 47
APPELLANT
OPINION VALUE
($)
STAFF REC
333,234 03 INCREASE
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
902,400 ACCEPT
STAFF REC
7,972,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
902,400 JN/DB
7,812,900 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER000079
APPEAL
ID
6678
OWNER/
APPELLANT
BUNICH, LAZAR
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22933203
N
REI
ABS NUMBER
0002068146-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHV&RPSV
IRUFRQVLGHUDWLRQ&RPSV
DUHVDOHV
&RPSLVD4XDOLILHG
6DOHIURPDQHDUE\1%+
:
6DOHV5DWLR
&2' &RXQW\CV&DVH
6DOHVFDQQRWEH
FRQVLGHUHG/DQGYDOXHV
EHWZHHQWKHVXEMHFW1%+
DQGWKHRQHUHPDLQLQJ
&RPSDUHWKHVDPH
+RZHYHUWKHUHDUHD
YDULHW\RIGLIIHUHQFHV
EHWZHHQWKHKRPHV
VXFKDVTXDOLW\JUDGH
GHSUHFLDWLRQQXPEHURI
VWRULHVSHUFHQWDJHRI
EULFNFRQGLWLRQRIJDUDJH
DQGSUHVHQFHRID)63
,QUHYLHZLQJWKHSHUPLW
KLVWRU\WKH(<%RI
LVQRWGHIHQVLEOH
WKHUHIRUHLWLVUHGXFHGWR
%DVHGRQWKHVDOHV
RQWKH465,KDYH
UHGXFHGWKH0DUNHW
$GMXVWPHQW)DFWRUIURP
WR7KHUHVXOWLQJ
UHFRPPHQGHGYDOXHLV
1RIXUWKHU
FKDQJHVDUHZDUUDQWHG
5HGXFLQJWKHYDOXH
EHORZNDVWKH
RZQHUUHTXHVWVLVQRW
VXSSRUWHGE\DQ\VDOHV
LQWKHODVW\HDUVLQWKLV
1%+
PAGE 8 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
226,300
APPELLANT
OPINION VALUE
($)
STAFF REC
188,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
212,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
212,100 BF/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER003936
APPEAL
ID
2443
OWNER/
APPELLANT
DOLS LIVING
TRUST C/O
SHANA
THOMPSON
DOLS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22924459
N
REI
ABS NUMBER
0002066973-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHGWKH
VDPHDSSUDLVDOUHSRUW
WKDWZDVSURYLGHGIRUWKH
,QIRUPDO5HYLHZSURFHVV
1RQHZLQIRUPDWLRQLV
VXSSOLHGRWKHUWKDQVRPH
VKLSSLQJLQYRLFHV"""
6DOHV5DWLR
&2' &RXQW\CV&DVH+HUHDUH
P\FRPPHQWVIURPWKH
,QIRUPDO5HYLHZ
2:1(5&255(&7/<
,'(17,),(67+$7:(
+$9($9$/8(
,1(48,7<7+,6+20(
:$648$/,7<
*5$'('9(5<*22'
:+(5($67+(1%+
+$6$81,9(5$/
*5$'(2)*22',
&255(&7('7+(
*5$'(2:1(5
3529,'('$3$57,$/
$335$,6$/5(3257
,1&/8',1*3$*(6
$1'GWG
:,7+$123,1,212)
9$/8(2)
&2036$1'$5(
48$/,),('6$/(6
+2:(9(57+(<$5(
)5201%+:
&203,6$
)25(&/2685(6$/(
)520%22.12
)857+(5&+$1*(6
$5(:$55$17('7KH
FXUUHQWYDOXHZKLFK
UHVXOWHGIURPWKH
,QIRUPDO5HYLHZLVZLWKLQ
RIWKHVDPHDSSUDLVDO
UHSRUW7KLVVXJJHVWVWKDW
WKLVDSSHDOIDLOVWRPHHW
WKH37&VWDQGDUGDQG
WKDWWKHDVVHVVPHQW
VXEVWDQWLDOO\H[FHHGHG
WKHWUXHYDOXHLQPRQH\
RIWKHSURSHUW\1R
IXUWKHUFKDQJHLV
UHFRPPHQGHG$GULYH
E\RIWKHSURSHUW\
UHYHDOHGWKDWWKHKRPH
KDGDQHZ:'$5&+
URRIGHSHQGLQJRQZKHQ
WKLVZDVLQVWDOOHGWKH
UHFRUGPD\QHHGWREH
XSGDWHG2ZQHUUHSRUWV
WKDWWKHQHZURRIZHQWRQ
ODVW\HDU7KHQHZ
UHFRPPHQGDWLRQFRPHV
WR2ZQHU
YHUEDOO\DJUHHGWRDFFHSW
WKDWYDOXH
PAGE 9 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
278,800
APPELLANT
OPINION VALUE
($)
STAFF REC
265,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
280,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
280,900 JN/BF
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER004133
APPEAL
ID
21865
OWNER/
APPELLANT
JAMES,
RICHARD &
JAMES, HEIDI
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22922135
N
REI
ABS NUMBER
0002066541-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHV&RPSV
IRUFRQVLGHUDWLRQ$OODUH
VDOHV,QWKHOHWWHU
KHSURYLGHGKHDVNVWKDW
WKH%(5FRQVLGHUWKH
IDFWWKDWWKHKRPHODFNV
DJDUDJHWKDWKLVVWUHHW
KDVQRVLGHZDONVDQG
WKDWKHDWWHPSWHGWRVHOO
WKHKRPHIRU
EXUUHFHLYHGQRRIIHUV
6DOHV5DWLR
&2' &RXQW\CV&DVH
6DOHVFDQQRWEH
FRQVLGHUHG7KH
IROORZLQJDUHP\QRWHV
IURPZRUNLQJWKH,QIRUPDO
5HYLHZ2:1(5
68%0,7621(&203
)25&216,'(5$7,21
$6:(//$6+,62:1
(;3(5,(1&(,1
$77(037,1*726(//
7+,6+20(1(,7+(5
+20(62/'
+2:(9(57+(
&2817<C64656+2:
48$/,),('6$/(6,1
7+(/$67<($56
$1'($&+2)7+(6(
6$/(6:$6)25
25
*5($7(57+,6+20(
,6(48,7$%/<
$335$,6(':,7+$//
27+(56,17+(1%+
$1'7+(5()25(12
&+$1*(,6
:$55$17('7KH
&RXQW\GRHVQRWYDOXH
VLGHZDONVDQGWKHODFNRI
DJDUDJHLVQRWHGLQWKH
UHFRUGV7KHQHZ
LQIRUPDWLRQGRHVQRW
FKDQJHWKHSULRU
UHFRPPHQGDWLRQ
PAGE 10 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
196,800
APPELLANT
OPINION VALUE
($)
STAFF REC
175,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
197,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
197,500 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER000414
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
918
KO, KWANG
SUNG & KO, SUL
HEE
22923305
N
REI
ABS NUMBER
0002066756-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHG
DEVROXWHO\QRLQIRUPDWLRQ
RIDQ\NLQGWR
VXEVWDQWLDWHKLVRSLQLRQ
RIYDOXHHLWKHUIRUWKH
%(5RUGXULQJWKH
,QIRUPDO5HYLHZSURFHVV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
205,700
180,000 02 NO
CHANGE
205,700 ACCEPT
STAFF REC
205,700 BF/JN
0
231,300
205,000 02 NO
CHANGE
231,300 ACCEPT
STAFF REC
231,300 BF/DB
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHGZLWKRWKHUVLQ
WKLV1%+1R&KDQJHLV
UHFRPPHQGHG
9:00 AM 31
BER
11-BER000024
33361
MORALES,
VINCENT J
22939621
N
REI
0002069824-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUUHSRUWVWKDWWKH
KRPHLVFXUUHQWO\XSIRU
VDOH$WWKHWLPHRIWKH
,QIRUPDO5HYLHZWKH
VWDWHGDVNLQJSULFHZDV
$SSDUHQWO\
WKHFXUUHQWDVNLQJSULFH
LV7KH2ZQHU
RIIHUV&RPSVIRU
FRQVLGHUDWLRQ$OODUH
VDOHV1RIXUWKHU
LQIRUPDWLRQLVVXEPLWWHG
6DOHV5DWLR
&2' &RXQW\CV&DVH$Q\
VDOHLVQRWHOLJLEOH
IRUFRQVLGHUDWLRQ7KLV
KRPHLVHTXLWDEO\
DSSUDLVHGZLWKDOORWKHUV
LQWKLV1%+6DOHVIURP
WKH465ZKLFKEHDU
GLUHFWO\RQWKLVYDOXH
LQFOXGH
DQG
1R&KDQJHV
DUHUHFRPPHQGHG
PAGE 11 of 47
GEIER, JOHN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER002775
APPEAL
ID
34430
OWNER/
APPELLANT
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22912331
N
REI
ABS NUMBER
0002063789-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
237,400
0 02 NO
CHANGE
237,400 01
REDUCTION
136,700 DB/JN
0
331,900
0 02 NO
CHANGE
331,900 01
REDUCTION
194,100 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\V
9:00 AM 33
BER
11-BER002776
34435
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
22913108
N
REI
0002063853-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\V
PAGE 12 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER002771
APPEAL
ID
34439
OWNER/
APPELLANT
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22928152
N
REI
ABS NUMBER
0002067242-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
168,600
0 02 NO
CHANGE
168,600 01
REDUCTION
94,900 DB/JN
0
22,500
0 02 NO
CHANGE
22,500 01
REDUCTION
6,100 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\V
9:00 AM 35
BER
11-BER002772
34437
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
22928153
N
REI
0002067243-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWVD
:HOO3RLQW6LWHDVZHOO
DVWKHGLYLGHUEHWZHHQ
)DLUZD\VDQG
)DLUZD\V
PAGE 13 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER002774
APPEAL
ID
34431
OWNER/
APPELLANT
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22929217
N
REI
ABS NUMBER
0002067370-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
519,800
0 02 NO
CHANGE
519,800 01
REDUCTION
315,400 DB/JN
0
133,400
0 02 NO
CHANGE
133,400 01
REDUCTION
73,500 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\V
9:00 AM 37
BER
11-BER002765
34434
PROVIDENCE
COUNTRY
CLUB /
JOHNSON,
ALLSION &
HORD, P. A.
22941198
N
REI
0002070559-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\
PAGE 14 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER004852
APPEAL
ID
37364
OWNER/
APPELLANT
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22928154
N
REI
ABS NUMBER
0002067244-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
359,300
0 02 NO
CHANGE
359,300 01
REDUCTION
216,600 DB/JN
0
604,600
0 02 NO
CHANGE
604,600 01
REDUCTION
444,400 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\V
9:00 AM 39
BER
11-BER002773
41382
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
22929113
N
REI
0002067347-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\VDVZHOO
DVDVVRFLDWHG
0DLQWHQDQFH%XLOGLQJV
ZKLFKKRXVHDQGVHUYLFH
HTXLSPHQWIRUWKHHQWLUH
JROIFRXUVHFRPSOH[
PAGE 15 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
9:00 AM 40
BER
11-BER004848
37366
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
22929218
N
REI
0002067371-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
5HGXFWLRQWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
WKH0DLQ&OXE)DFLOLWLHV
WKHPDMRULW\RIWKH7HQQLV
)DFLOLWLHVDQGWKHSRRO
)DFLOLWLHV7KHTXDOLW\
JUDGHRQWKH&OXESULRU
WRWKH5HYDOZDV
([FHOOHQWZLWKDQ(<%RI
7KH5HYDOVDZILW
WRUHGXFHWKHJUDGHWR
9HU\*RRGDQGUDLVHWKH
(<%WR,KDYH
UHWDLQHGWKHTXDOLW\JUDGH
RI9HU\*RRGEXW
UHGXFHGWKHLQWHULRU
*UDGHIURPWRDQG
OLNHZLVHUHGXFHGWKH
(<%WR7KH&OXE
SXWRQDQDGGLWLRQLQ
EXWWKLVZRXOGQRW
KDYHLPSDFWHGWKHHQWLUH
&OXE%XLOGLQJ$Q(<%RI
UHFRJQL]HVWKH
LPSDFWRIWKLVDGGLWLRQWR
WKHRYHUDOOFDSDELOW\RI
WKHIDFLOLW\7KH
UHFRPPHQGDWLRQWRPDNH
WKHVHFKDQJHVFDPH
DIWHUDQH[WHQVLYHDQG
GHWDLOHGZDONWKUXRI
WKH&OXESURYLGHGE\WKH
&OXE0DQDJHU7KH&OXE
DOVRVXIIHUVIURPD
.LWFKHQWKDWVWUXJJOHV
VXFFHVVIXOO\WRNHHS
SDFHZLWKWKHGHPDQGV
RIWKHVRFLDODFWLYLWLHV,W
DOVRVXIIHUVIURPD
VKRUWDJHRIVWRUDJH,Q
UHFRJQLWLRQRIWKHVH
VKRUWFRPLQJV,KDYH
LQVWDOOHGD)XQFWLRQDO
2EVROHVFHQFHRI$
JUHDWHUUHGXFWLRQLVQRW
GHHPHGDSSURSULDWH
VLQFHWKH&OXELVDEOHWR
KDQGOHLWVLQWHQGHG
UHVSRQVLELOLWLHVEXW
XVXDOO\ZLWKVRPH
UHGXFWLRQRIVHUYLFH
VSHHG/LNHZLVH,KDYH
EHHQSURYLGHGQR
PAGE 16 of 47
0
10,259,900
0 01
REDUCTION
9,338,200 01
REDUCTION
7,464,900 DB/JN
Board of Equalization and Review - November 2, 2011
9:00 AM 40
BER
11-BER004848
37366
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
22929218
N
REI
0002067371-20112011-0000-0
01 Above
Market
evidence that the Club
GEIER, JOHN
has been forced to turn
away business because
of the Kitchen or Storage
limitations. No further
changes are
recommended.
0
10,259,900
9:00 AM 41
BER
11-BER004849
42351
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
22929219
N
REI
0002067372-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
0
100,800
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVDQ
,QFUHDVHWRWKLVSDUFHOCV
YDOXH,WUHSUHVHQWVDQ
H[WHQVLRQWRWKH7HQQLV
)DFLOLW\0RVWRIWKH
LQFUHDVHLVGXHWRD
GLVFRYHU\RI7HQQLV
&RXUWVQRWSUHYLRXVO\
QRWHGRQWKH&RXQW\CV
UHFRUG7KHUHPDLQLQJ
FKDQJHWRYDOXHUHVXOWHG
IURPDGMXVWLQJWKHODQG
YDOXHWRPDWFKWKHODQG
YDOXDWLRQIRXQGRQWKH
DGMDFHQWSDUFHO
FRQWDLQLQJWKH&OXE
)DFLOLW\DQGWKH3RRO
)DFLOLW\1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 17 of 47
0 01
REDUCTION
0 03 INCREASE
9,338,200 01
REDUCTION
7,464,900 DB/JN
118,300 01
REDUCTION
20,700 DB/JN
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER004845
APPEAL
ID
37365
OWNER/
APPELLANT
PROVIDENCE
COUNTRY
CLUB /
JOHNSTON,
ALLISON &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22930230
N
REI
ABS NUMBER
0002067542-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
0
136,900
0 02 NO
CHANGE
0
135,000
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
136,900 01
REDUCTION
80,800 DB/JN
1,400 01
REDUCTION
100 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
)DLUZD\
9:00 AM 43
BER
11-BER004850
17449
PROVIDENCE
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, P. A.
22912392
N
REI
0002063792-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVWKDW
WKLVSDUFHOEHYDOXHG
DFFRUGLQJWRWKH
6FKHGXOHRI9DOXHVDVD
:DVWH6OLYHUZKLFK
ZRXOGUHGXFHLWVYDOXH
IURPWR
1RIXUWKHU&KDQJHVDUH
UHFRPPHQGHG
PAGE 18 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER004846
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42353
PROVIDENCE
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, P. A.
22912393
N
REI
ABS NUMBER
0002063795-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
200
0
72,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
200 01
REDUCTION
DECISION
VALUE ($)
MOTION
100 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWVD
:DVWH6OLYHU
9:00 AM 45
BER
11-BER004844
42354
PROVIDENCE
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, P. A.
22913115
N
REI
0002063862-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVDQ
,QFUHDVHLQYDOXHDVWKLV
SDUFHOLVHTXDOLQVL]HWR
QROHVVWKDQUHVLGHQWLDO
ORWV+RZHYHURQH
SRWHQWLDOORWWKHRQHWR
WKHVRXWKLVGRPLQDWHG
E\DULJKWRIZD\
UHQGHULQJLWXQEXLOGDEOH
7KHSRWHQWLDOQRUWKHUQ
FRQVWLWXWHVDEXLOGDEOHORW
LPPHGLDWHO\RQWKH*ROI
&RXUVHDQGWKHUHIRUH
VKRXOGKDYHDODQGYDOXH
DVVRFLDWHGZLWKD
5HVLGHQWLDO*ROI&RXUVH
/RW
PAGE 19 of 47
0 03 INCREASE
144,000 03 INCREASE
IN VALUE
144,000 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER004851
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42352
PROVIDENCE
COUNTRY CLUB
INC / JOHNSTON,
ALLISON &
HORD, P. A.
22941199
N
REI
ABS NUMBER
0002070560-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
108,000
0 01
REDUCTION
500 01
REDUCTION
100 DB/JN
0
12,000
0 01
REDUCTION
0 01
REDUCTION
0 DB/JN
DECISION
COMMENTS
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGV1R
&KDQJHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWVD
:DVWH6OLYHU
9:00 AM 47
BER
11-BER002769
34432
PROVIDENCE
JOINT
VENTURE /
JOHNSON,
ALLSION &
HORD, P. A.
22942799
N
REI
0002070969-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
5HGXFWLRQWRWKLVSDUFHOCV
YDOXHWR]HURZKLFK
UHSUHVHQWVD
:DVWH6OLYHU
PAGE 20 of 47
Per Appraiser: John
Geier confirmed that
this parcel should
reflect a $0 value.
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER004847
APPEAL
ID
17451
OWNER/
APPELLANT
PROVIDENCE
JOINT
VENTURE /
JOHNSTON,
ALLISON &
HORD, P. A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22928199
N
REI
ABS NUMBER
0002067303-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
2SLQLRQIRU
HQWLUH&RXQWU\&OXE
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
3URYLGHQFH&RXQWU\&OXE
DQGLWVDWWRUQH\
6XVDQQH7RGGDVVHUW
WKDW3&&LVRYHUYDOXHG
DQGLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
ZLWKRWKHU&RXQWU\&OXE
&RXUVHVLQ0HFNOHQEXUJ
&RXQW\7KHLURSLQLRQRI
YDOXHFRPHVIURPWKH
VXEPLWWHGDSSUDLVDO
UHSRUWV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
7,200
0
27,000
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0 03 INCREASE
30,200 01
REDUCTION
900 DB/JN
0 02 NO
CHANGE
27,000 01
REDUCTION
500 DB/JN
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVDQ
,QFUHDVHWRWKLVSDUFHOCV
YDOXHZKLFKUHSUHVHQWV
SDUWRIWKHURXJKEH\RQG
WKHWK)DLUZD\,KDYH
VLPSO\YDOXHGWKLV/DQG
LQWKHVDPHPDQQHUDV
WKHUHVWRIWKH*ROI
&RXUVH
9:00 AM 49
BER
11-BER004843
17450
PROVIDENCE
JOINT
VENTURE /
JOHNSTON,
ALLISON &
HORD, P. A.
22930395
N
REI
0002067570-20112011-0000-0
01 Above
Market
GEIER, JOHN
PAGE 21 of 47
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER000045
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
6672
RUSSO, ROBERT
A & RUSSO, ANN
MARIE
22933155
N
REI
ABS NUMBER
0002068126-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHG
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PAGE 22 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
286,000
APPELLANT
OPINION VALUE
($)
STAFF REC
250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
286,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
286,000 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 51
LEVEL
BER
CASE
NUMBER
11-BER004165
APPEAL
ID
7381
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
TROUT, JAMES
O JR & TROUT,
KIM C
22922170
N
REI
ABS NUMBER
0002066596-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
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PAGE 23 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
200,800
APPELLANT
OPINION VALUE
($)
STAFF REC
151,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
200,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
200,200 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER004533
APPEAL
ID
8454
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
BAILEY, JAMES
& BAILEY,
SHIRLEY
12311304
N
REI
ABS NUMBER
0001815455-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
$ERYH0DUNHW
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WKHVHIDFWRUVQRVWDII
UHFRPPHQGVQRFKDQJH
LQYDOXH
PAGE 24 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
397,300
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
397,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
382,000 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 53
LEVEL
BER
CASE
NUMBER
11-BER004575
APPEAL
ID
12141
OWNER/
APPELLANT
BARTA,
RICHARD &
BARTA, LAURIE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18101234
N
REI
ABS NUMBER
0001913012-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHDVVHVVHG
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6LQJOH)DPLO\=RQHG
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1%+'DQGWKH6FKHGXOH
RI9DOXHV6WDII
UHFRPPHQGVQRWFKDQJH
LQYDOXHVXEMHFWWUHDWHG
IDLUDQGHTXLWDEOH
PAGE 25 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,230,800
APPELLANT
OPINION VALUE
($)
STAFF REC
950,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,230,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
958,400 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER004565
APPEAL
ID
13524
OWNER/
APPELLANT
CAMPBELL,
JOHN JETTE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18101236
N
REI
ABS NUMBER
0001913015-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
FKDQJHGWR
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH$V2I
73
V&DVHDQG,VVXHV
)HHOVWKDWWKH\KDYHVHQW
LQGXULQJWKHLQIRUPDO
DSSHDOFRPSDUDEOHVWKDW
ZHUHFORVHUWRWKHUYDOXH
DQGKDVUHFHQWO\KDYH
KDGDDSSUDLVDOGRQHWKDW
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6DOHV5DWLR
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6XEMHFWSDUFHOFRQWDLQV
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6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\)W
RIURDGIURQWDJHDQGKDV
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QRDGMXVWPHQWVRQWKH
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6LQJOH)DPLO\VWUXFWXUH
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PDUNHWUHIOHFWVKRPHV
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DQ(<%RI7KH
VWDIIUHFRPPHQGVQR
FKDQJHLQYDOXH
PAGE 26 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,269,400
APPELLANT
OPINION VALUE
($)
STAFF REC
950,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,269,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,036,400 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER001680
APPEAL
ID
88
OWNER/
APPELLANT
COPE,
RAYMOND E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12107123
N
REI
ABS NUMBER
0001811182-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHSURSHUW\LV
DERYH0DUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5ZLWKDFFHVV
WRSXEOLFXWLOLWLHVDQGKDV
IURQWDJHERWKRQ
:LQWKURS$YHDQG'LDQD
'U7KHVXEMHFWDOVR
LQFOXGHVDVWRU\VWLFN
EXLOW6LQJOH)DPLO\EOGJ
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(<%RIZLWKD
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RIWKHROGHUKRPHVDUH
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VWULFNO\ORWVDOHV$
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6WDIIUHFRPPHQGV
$FKDQJHLQ9DOXHWR
PAGE 27 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
302,400
APPELLANT
OPINION VALUE
($)
STAFF REC
244,469 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
256,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
246,300 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 56
LEVEL
BER
CASE
NUMBER
11-BER004518
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8419
COSTALES, LUIS
& COSTALES,
COURTNEY
12112406
N
REI
ABS NUMBER
0001813144-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHDVVHVVHG
YDOXHGRHVQRWUHIOHFWWKH
PDUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IWRI
URDGIURQWDJHZLWKSXEOLF
XWLOLWLHVWKHUHDUHQR
DGMXVWPHQWVIRUDGYHUVH
LVVXHVIRUWKLVSDUFHO
7KHVXEMHFWDOVRLQFOXGHV
DòVWRU\VWLFNEXLOW
6LQJOH)DPLO\VWUXFWXUH
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DQG(<%RIZLWKD
3K\VLFDO
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VWUXFWXUHFRQVLVWVRI
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$5HYLHZRIWKH
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UHPRGHOLQJDQGRU
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VKRZVWKDWWKHEDVLF
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,FKDQJHWKHJUDGHIURP
JRRGWRWR
UHIOHFWWKHPDUNHW6WDII
UHFRPPHQGVDFKDQJHWR
PAGE 28 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
470,300
APPELLANT
OPINION VALUE
($)
STAFF REC
368,125 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
433,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
398,300 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER004428
APPEAL
ID
9535
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CREEMERS,
HARRY &
GROBLEWSKI,
MARTHA
18101233
N
REI
ABS NUMBER
0001913011-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKHDVVHVVHGYDOXH
LVDERYHPDUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDV
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\KDV
URDGIURQWDJHZLWKSXEOLF
XWLOLWLHVWKHUHDUHQR
DGMXVWPHQWIRUDGYHUVH
LVVXHVIRUWKLVSDUFHO
7KHVXEMHFWDOVRLQFOXGHV
DVWRU\VWLFNEXLOW6LQJOH
)DPLO\VWUXFWXUHZLWKDQ
$<%RIDQG(<%RI
ZLWKD
3K\VLFDO'HSUHFLDWLRQ
7KHVWUXFWXUHFRQVLVWVRI
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5HYLHZHGWKHVXEPLWWHG
GRFXPHQWDWLRQDQGWKH
FRPSDUDEOHVHQWLWE\WKH
WD[SD\HU¶VVKRZVWKDW
RXWRIWKHRIWKH
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5HFRPPHQGV1%+'
0DUNHWVXJJHVWQR
IXUWKHUFKDQJHVWUHDWHG
IDLUHQGHTXLWDEOH
PAGE 29 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,271,400
APPELLANT
OPINION VALUE
($)
STAFF REC
867,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,271,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,102,100 DB/BF
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER003872
APPEAL
ID
13004
OWNER/
APPELLANT
DORSETT,
THOMAS &
DORSETT,
DAWN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18101275
N
REI
ABS NUMBER
0001913078-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKHWD[YDOXH
DERYHPDUNHWYDOXH
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDVSXEOLF
VHZHUDQGZDWHUDORQJ
ZLWKDQHVWLPDWHG
)WRIVWUHHWIURQWDJH
WKHUHLVDQDGMXVWPHQWRI
IRUWUDIILFRQWKHODQG
WRUHIOHFWEDFNLQJWR6
:HQGRYHU5G7KH
VXEMHFWDOVRLQFOXGHVD
VWRU\VWLFNEXLOW6LQJOH
)DPLO\VWUXFWXUHZLWKDQ
$<%RIDQG(<%RI
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'HSUHFLDWLRQ7KH
VWUXFWXUHFRQVLVWVRI
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GHWDFKHGJDUDJHZLWKD
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GRFXPHQWDWLRQZKLFK
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PAGE 30 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,334,100
APPELLANT
OPINION VALUE
($)
STAFF REC
919,843 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,296,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,098,100 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER001105
APPEAL
ID
40773
OWNER/
APPELLANT
EASTERN
FEDERAL
CORPORATION
C/O CROSLAND
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12311309
N
REI
ABS NUMBER
0001815462-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73
V&DVHDQG,VVXHV
$ERYH0DUNHW
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WKHOLVWLQJIRUP,IHHOWKDW
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6WDIIUHFRPPHQGVWR
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PAGE 31 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,212,600
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,458,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,381,300 DB/BF
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
9:00 AM 60
BER
11-BER004090
16040
FALLS, BOYD &
FALLS, MAXINE
12107205
N
REI
0001811209-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
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6LQJOH)DPLO\=RQHG
5DQGKDVVWUHHW
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PDUNHWDQDO\VLVLQGLFDWHV
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GLVSOD\VWKDWWKHVDOHV
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3XUFKDVHRIWKHROGHU
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7KHTXHVWLRQRQWKH
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6WDIIUHFRPPHQGV1R
PAGE 32 of 47
0
240,400
145,000 02 NO
CHANGE
240,400 01
REDUCTION
238,600 DB/JN
Board of Equalization and Review - November 2, 2011
9:00 AM 60
BER
11-BER004090
16040
FALLS, BOYD &
FALLS, MAXINE
12107205
N
REI
0001811209-20112011-0000-0
01 Above
Market
Change in Value
$240,400
LANDER,
LAURIE
0
240,400
145,000 02 NO
CHANGE
240,400 01
REDUCTION
238,600 DB/JN
9:00 AM 61
BER
11-BER004068
15867
HARLEY, OSCAR
V JR
12106823
N
REI
0001811077-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
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6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IWRI
VWUHHWIURQWDJHDQGSXEOLF
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7KHUHDUHQRDGYHUVH
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SDUFHO7KHVXEMHFWDOVR
LQFOXGHVDVWRU\VWLFN
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DQGRQHQRWZLWKLQWKH
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PDUNHWRIROGHUKRPHV
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VNHWFKVXEPLWWHGZLWKWKH
DSSUDLVDOVHH
DWWDFKPHQW
6WDIIUHFRPPHQGV1R
&KDQJHLQYDOXH
0
224,600
123,000 02 NO
CHANGE
224,600 01
REDUCTION
225,300 DB/BF
PAGE 33 of 47
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 62
LEVEL
BER
CASE
NUMBER
11-BER004458
APPEAL
ID
25073
OWNER/
APPELLANT
HASKIN,
VIRGINIA G
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12107209
N
REI
ABS NUMBER
0001811220-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHVXEMHFWLV
DERYHPDUNHWIRUROGHU
KRPHVLQWKH1%+'
6DOHV5DWLR
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&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\)WRI
5RDG)URQWDJHDQG
3XEOLF8WLOLWLHVDUH
DYDLODEOHWKHUHDUHQR
DGMXVWPHQWIRUDGYHUVH
ODQGLVVXHVRQWKLV
SDUFHO7KHVXEMHFWDOVR
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EXLOW6LQJOH)DPLO\
6WUXFWXUHZLWKDQ$<%RI
DQG(<%RI
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'HSUHFLDWLRQ
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WKHPVHOYHVPHQWLRQWKH
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ZHUHDUPVOHQJWK
7KHVWUXFWXUHFRQVLVWVRI
)XOOEDWKVDQG
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JUDGH,QWKHLQIRUPDO
SURFHVVHGDSSOLHGD
)XQFWLRQDOIRUWKH
ROGHUVWUXFWXUHVZLWK
EDVLFXSNHHSEDVHGRQ
WKH1%+'0DUNHW
6WDIIUHFRPPHQGVQR
FKDQJHLQYDOXHWUHDWHG
IDLUDQGHTXLWDEOH
PAGE 34 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
247,600
APPELLANT
OPINION VALUE
($)
STAFF REC
170,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
247,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
237,900 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER004140
APPEAL
ID
2810
OWNER/
APPELLANT
JOHNSON,
ROBIN K
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12107122
N
REI
ABS NUMBER
0001811181-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
%HFDXVHWKHROGHU
KRPHVDUHEHLQJSXVKHG
RXWWKHQHZHURQHVEHLQJ
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GLVFULPLQDWLRQ
6DOHV5DWLR
&2'
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6LQJOH)DPLO\=RQHG
5DQGKDVVWUHHW
DFFHVVDQGSXEOLF
XWLOLWLHVWKHUHDUHQR
DGMXVWPHQWVIRUDGYHUVH
ODQGLVVXHVRQWKLV
SDUFHO7KHVXEMHFWDOVR
LQFOXGHVDVWRU\VWLFN
EXLOW6LQJOH)DPLO\
VWUXFWXUHZLWKDQ$<%RI
DQG(<%RI
ZLWKD3K\VLFDO
'HSUHFLDWLRQ7KH
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)XOOEDWKVDQG
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JUDGH'XULQJWKH
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VWUXFWXUHWRUHIOHFWWKH
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$5HYLHZRIWKH
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VKRZHGWKHXVHRIQRQ
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$SSUDLVDOFRXOGQRWEH
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IDLUDQGHTXLWDEOHZLWK
WKH1%+'PDUNHW6WDII
UHFRPPHQGV1R
&KDQJHLQ9DOXH
PAGE 35 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
238,200
APPELLANT
OPINION VALUE
($)
STAFF REC
160,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
238,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
230,400 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 64
LEVEL
BER
CASE
NUMBER
11-BER001544
APPEAL
ID
27751
OWNER/
APPELLANT
KEZIAH, HATTIE
F
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12107208
N
REI
ABS NUMBER
0001811219-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
$ERYH0DUNHWEDVHGRQ
$SSUDLVDO
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
SXEOLFVHZHUDQGZDWHU
DORQJZLWKDQHVWLPDWHG
)WRIVWUHHWIURQWDJH
WKHUHDUHQRDGMXVWPHQW
ODQG7KHVXEMHFWDOVR
LQFOXGHVDVWRU\VWLFN
EXLOW6LQJOH)DPLO\
EXLOGLQJZLWKDQ$<%RI
DQG(<%RI
ZLWKD3K\VLFDO
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VWUXFWXUHFRQVLVWVRI
)XOOEDWKV+DOI%DWKV
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DJUDGH
$5HYLHZRIWKH
VXEPLWWHGDSSUDLVDO
VKRZHGWKHXVHRIQRQ
DUP¶VOHQJWKVDOHVDQGD
VDOH%DVHGRQWKH
DSSUDLVDOLWVKRZHGWKH
VWUXFWXUHDVKDYLQJ
FHQWUDODLU,FKDQJHGWKH
OLVWLQJGHWDLOVWRUHIOHFW
WKHDSSUDLVDO8SRQ
UHYLHZRIWKHSDUFHOLW
ZDVQRWHGWKDWWKH
VXEMHFWLVLQDQRQ
KRPRJHQRXVQHLJKERUHG
DQGWKDWWKHLPPHGLDWH
DUHDRIWKHVXEMHFWWKH
SDUFHOZLWKROGHUEDWK
KRPHVDUHEHLQJVROGIRU
ORWV%DVHGRQWKH
VFKHGXOHRIYDOXHVDQG
WKHQEKGPDUNHWDQG
IXQFWLRQDOLVSODFHG
RQWKHSURSHUWLHVWKLVLV
EDVHGRQWKHYDOXHLVLQ
WKHORWQRWWKHVWUXFWXUH
6WDIIUHFRPPHQGV
$FKDQJHLQYDOXHWR
PAGE 36 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
262,000
APPELLANT
OPINION VALUE
($)
STAFF REC
165,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
235,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
229,200 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER004103
APPEAL
ID
4248
OWNER/
APPELLANT
KHENTIGAN,
STEPHEN &
KHENTIGAN,
DINA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18101244
N
REI
ABS NUMBER
0001913029-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH
LAURIE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV,VVXHV$ERYH
0DUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IWRI
VWUHHWIURQWDJHZLWK
SXEOLFXWLOLWLHVDYDLODEOH
WKHUHDUH
DGMXVWPHQWVRQWKH
SDUFHO7KHVXEMHFWDOVR
LQFOXGHVDVWRU\VWLFN
EXLOW6LQJOH)DPLO\
6WUXFWXUHZLWKDQ$<%RI
DQG(<%RI
ZLWKD3K\VLFDO
'HSUHFLDWLRQ7KH
VWUXFWXUHFRQVLVWVRI
)XOOEDWKVDQG
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GHWDLOVZDVFRUUHFWHGLQ
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EDVHGRQWKHDSSUDLVDO
7KHDGMXVWPHQW
DSSOLHGWRWKHSDUFHOLV
IRUHDVHPHQWVDORQJZLWK
7232ZDWHUTXDOLW\$Q
DGGLWLRQDOZDV
SODFHGRQWKHORWIRUWKH
DQJOHVDQGVKDSHEDVHG
RQWKHPDUNHWSHUWKH
VFKHGXOHRIYDOXHV6WDII
UHFRPPHQGVDQ
DGMXVWPHQWRQWKH
SDUFHOVRIQRWWR
H[FHHGWKHPDUNHWRIWKH
ORWVLQWKLVLPPHGLDWH
PDUNHWDUHDZLWKWKLV
DGMXVWPHQWWKHSDUFHOLV
EHLQJWUHDWHGIDLUDQG
HTXLWDEOH6WDII
UHFRPPHQGVDYDOXH
RI
PAGE 37 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
751,900
APPELLANT
OPINION VALUE
($)
STAFF REC
500,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
671,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
595,400 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER004638
APPEAL
ID
4014
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
LUCAS, JACK &
LUCAS,
BARBARA
18101243
N
REI
ABS NUMBER
0001913028-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
QRZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHDVVHVVHG
YDOXHLVDERYHPDUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IW
7KHUHDUH
DGMXVWPHQWVIRUWKLV
SDUFHOEDVHGRQ
HDVHPHQWVDQGVKDSH
7KHVXEMHFWDOVRLQFOXGHV
DVWRU\VWLFNEXLOW6LQJOH
)DPLO\VWUXFWXUHZLWKDQ
$<%RIDQG(<%RI
ZLWKD
3K\VLFDO'HSUHFLDWLRQ
7KHVWUXFWXUHFRQVLVWVRI
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$5HYLHZRIWKH
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6WDIIUHFRPPHQGVQR
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DQGHTXLWDEOH
PAGE 38 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
752,000
APPELLANT
OPINION VALUE
($)
STAFF REC
550,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
752,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
654,500 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER003835
APPEAL
ID
5696
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MILEHAM,
WILLIAM D III &
MILEHAM,
MELINDA
18101276
N
REI
ABS NUMBER
0001913079-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHWEDVHGRQ
$SSUDLVDO
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
SXEOLFVHZHUDQGZDWHU
DORQJZLWKDQHVWLPDWHG
)WRIVWUHHW
IURQWDJHWKHUHDUHQR
DGMXVWPHQWODQG7KH
VXEMHFWDOVRLQFOXGHVD
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(FRQRPLF7UDIILF
5HYLHZHGWKHVXEPLWWHG
$SSUDLVDOSOHDVHVHHWKH
VXEPLWWHGPDUNXSWKH
DSSUDLVDO7KHDSSUDLVDO
LQVKRUWLVPHWZLWK
KHVLWDWLRQRQP\SDUW
ZLWKWKHLQDSSURSULDWH
DGMXVWPHQWVHUURQHRXV
FDOFXODWLRQVRIVTXDUH
IHHWDQGPDQ\
LQDFFXUDFLHVZLWK
FRPSDUDEOHV6XFKDV
FRPSODUJHUORWLVGXH
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UHVWULFWHGIORRGSODQ
1RWHWKDWWKHVXEMHFWKDV
DRQWKHODQGDQG
RQWKHUHVLGHQWLDO
VWUXFWXUH7KRXJKZLWK
WKHIODZHGDGMXVWPHQWV
WKHFRUUHFWHGOLVWLQJ
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1%+'OLVWLQJGHWDLOV
6WDIIUHFRPPHQGVD
FKDQJHLQYDOXHWR
PAGE 39 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
968,300
APPELLANT
OPINION VALUE
($)
STAFF REC
701,932 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
935,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
801,100 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER003925
APPEAL
ID
7516
OWNER/
APPELLANT
MOORE, JOEL
EMERY &
MOORE,
CASSANDRA
ALLEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12106303
N
REI
ABS NUMBER
0001810566-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
$ERYHPDUNHWYDOXHVHQW
LQDDSSUDLVDO
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDV
6)5=RQHG5DQG
KDVDFFHVVWRSXEOLF
VHZHUDQGZDWHUWKHUH
DUHQRDGMXVWPHQWIRUWKLV
SDUFHO7KHVXEMHFWDOVR
LQFOXGHVDVWLFNEXLOW
VWRU\UHVLGHQWLDOEOGJ
ZLWKDQ$<%RIDQG
(<%RIZLWKD
SK\VLFDO'HSUHFLDWLRQRI
DQGDJUDGHRI
7KHVWUXFWXUHFRQVLVWVRI
)XOOEDWKV+DOI%DWKV
DQG%HGURRPV
6WDIIUHFRPPHQGV
$FKDQJHLQYDOXH
XSWR
PAGE 40 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
230,000
APPELLANT
OPINION VALUE
($)
STAFF REC
215,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
235,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
228,800 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER004715
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
9434
SHERARD,
MOFFATT G JR &
SHERARD,
BETSY
18101269
N
REI
ABS NUMBER
0001913060-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IWRI
URDGIURQWDJHDQGSXEOLF
XWLOLWLHVWKHUHDUHQR
DGMXVWPHQWIRUWKLV
SDUFHO7KHVXEMHFWDOVR
LQFOXGHVDòVWRU\VWLFN
EXLOW6LQJOH)DPLO\
VWUXFWXUHZLWKDQ$<%RI
DQG(<%RI
ZLWKD3K\VLFDO
'HSUHFLDWLRQ7KH
VWUXFWXUHFRQVLVWVRI
)XOOEDWKV+DOI%DWKV
DQG%HGURRPVDQGKDV
DJUDGH
$5HYLHZRIWKH
VXEPLWWHGGRFXPHQWDWLRQ
ERWKVHWVRI
GRFXPHQWDWLRQXVHGQRQ
DUPVOHQJWKDQG
VDOHV7KH1%+'PDUNHW
VKRZVWKDWDKRXVHWKDW
KDVWKHEDVLFXSNHHS
PDLQWDLQVWKH(<%DOVR
WKH1%+'VDOHVGRHVQRW
VKRZWKDWWKHVKDSHRI
WKHORWSUHVHQWVDQ\
DGYHUVHHIIHFWVEHFDXVH
RIWKHQDUURZLQJLQWKH
EDFNYHUVHVSDUFHOVZLWK
QDUURZLQJLQWKHIURQWRI
ORW6HQWLQFRS\RI/LVWLQJ
$JUHHPHQWDVNLQJ
WHUPVDUH
FDVKFRQYHQWLRQDODQG
ZLWKVRPHZLWKROGLQJRI
SHUVRQDOSURSHUW\
FDELQHWV6WDII
UHFRPPHQGVQRFKDQJH
LQYDOXHIHHO¶VWKHVXEMHFW
KDVEHHQWUHDWHGIDLUDQG
HTXLWDEOH
PAGE 41 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,053,100
APPELLANT
OPINION VALUE
($)
STAFF REC
800,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,053,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
968,900 BF/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 70
LEVEL
BER
CASE
NUMBER
11-BER004660
APPEAL
ID
19112
OWNER/
APPELLANT
SMITH, RITA
JANE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18101219
N
REI
ABS NUMBER
0001912998-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
)HHOVDVVHVVHGYDOXH
DERYHPDUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\IWRI
IURQWDJHDQGSXEOLF
XWLOLWLHVWKHUHDUH
DGMXVWPHQWDGYHUVH
DIIHFWVRQWKHODQG7KH
VXEMHFWDOVRLQFOXGHVD
VWRU\VWLFNEXLOW6LQJOH
)DPLO\VWUXFWXUHZLWKDQ
$<%RIDQG(<%RI
ZLWKD
3K\VLFDO'HSUHFLDWLRQ
7KHVWUXFWXUHFRQVLVWVRI
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JUDGH
$5HYLHZRIWKH
VXEPLWWHGGRFXPHQWDWLRQ
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LVVXHVDUHGHDOWZLWKWKH
DQGWKDWLV
UHIOHFWHGLQWKH1%+'
0DUNHW6WDII
UHFRPPHQGVQRIXUWKHU
FKDQJHVLQYDOXH%DVHG
RQWKHPDUNHWDQGWKH
6FKHGXOHRIYDOXHVIRU
WKHODQGDGMXVWPHQWVWKLV
SDUFHOLVEHLQJWUHDWHG
IDLUDQGHTXLWDEOH
PAGE 42 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
269,200
APPELLANT
OPINION VALUE
($)
STAFF REC
185,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
269,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
249,900 JN/DB
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER001661
APPEAL
ID
39654
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SOUTHEAST
CAPITAL
FACILITIES LLC
12311311
N
REI
ABS NUMBER
0001815466-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
$ERYH0DUNHW6HH
$WWDFKHG$SSUDLVDO
6DOHV5DWLR
8VLQJ4XDOLILHG6DOHV
IURP
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
RYHUVL]HGFRUQHUORW
PDLQO\FODVVLILHGDV
2IILFH±=RQHG2
/8&2DQGKDV
SXEOLFXWLOLWLHVZLWKVWUHHW
DFFHVVIURPERWK(DVW
%OYGDQG'LOZRUWK5G
FRQVLVWLQJRIDQ
HVWLPDWHG$FUHV
6T)W$ORQJZLWK
DVWRU\&ODVV%JUDGH
RIILFHEXLOGLQJZLWKDQ
$<%RIDQG(<%RI
ZLWKD
3K\VLFDO'HSUHFLDWLRQ
8VLQJWKHLQFRPH
$SSURDFKWRYDOXHVWDII
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IDLUYDOXH
6WDIIUHFRPPHQGVD
FKDQJHLQYDOXHWR
DQGWD[SD\HU
DJUHHVWRQHZYDOXH
PAGE 43 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,825,500
APPELLANT
OPINION VALUE
($)
STAFF REC
2,390,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,563,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
2,563,500 JN/
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 72
LEVEL
BER
CASE
NUMBER
11-BER004187
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
9208
SPRENGELMEYE
R, MITCHELL &
SPRENGELMEYE
R, KELLY
18101249
N
REI
ABS NUMBER
0001913036-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
)HHOVWKDWWKHDVVHVVHG
YDOXHLVDERYHPDUNHW
YDOXH
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDVVWUHHW
DFFHVVDQGSXEOLF
XWLOLWLHVWKHUHLV
DGMXVWPHQWIRUWUDIILFRQ
WKLVSDUFHO7KHVXEMHFW
DOVRLQFOXGHVDVWRU\
VWLFNEXLOW6LQJOH)DPLO\
VWUXFWXUHFRQVLVWLQJ
KHDWHG6T)W)XOO
EDWKVDQG%HGURRPV
7KHVWUXFWXUHZDVEXLOWLQ
KDVDQ(<%RI
ZLWKD
3K\VLFDO'HSUHFLDWLRQ
DQGDJUDGH
$5HYLHZRIWKH
VXEPLWWHGDSSUDLVDO
VKRZHGWKDWWKHOLVWLQJ
GHWDLOVDUHFRUUHFW7KH
FRPSDUDEOHVLQWKH
DSSUDLVDOZHUHQRQDUP
OHQJWKDQGRUVDOHV
RUQRWLQWKHDUHDRIWKH
VXEMHFW7KHODQGKDVD
1%+'0RG
DGMXVWPHQWGXHWRSDUFHO
EDFNVWR5DQGROSK5G
6WDIIUHFRPPHQGV
1R&KDQJHLQ
9DOXH
PAGE 44 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
759,500
APPELLANT
OPINION VALUE
($)
STAFF REC
475,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
759,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
651,500 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
9:00 AM 73
LEVEL
BER
CASE
NUMBER
11-BER001098
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40667
SPRINGS
INVESTMENT LP
C/O THE GHAZI
COMPANY /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
12310329
N
REI
ABS NUMBER
0001815329-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLRXVLQJ
WKUX
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDV
2IILF%OGJ=RQHG2
DQGKDVDSSUR[LPDWHO\
)WRIURDGIURQWDJH
DQGSXEOLFXWLOLWLHVWKHUH
DUHQRDGYHUVHODQG
DGMXVWPHQWIRUWKLV
SDUFHO7KHVXEMHFWDOVR
LQFOXGHVD6WRU\2IILF
6WUXFWXUHZLWK6)
RIOHDVDEOHDUHDDQ$<%
RIDQG(<%RI
ZLWKD3K\VLFDO
'HSUHFLDWLRQ7KH
VWUXFWXUHFRQVLVWV
IL[WXUHVDQGKDVDJUDGH
$5HYLHZRIWKH
VXEPLWWHGGRFXPHQWDWLRQ
VKRZVQRUHQWUROOVWR
VXSSRUWWKHLQFRPH
VWDWHPHQWVFOHDUO\7KH
VXEMHFWZDVDOVRRQWKH
PDUNHWIRU
ZLWKDOLVWLQJGDWHRIODVW
YHULILHGLQ
$UHYLHZRIFRPSDUDEOH
SURSHUWLHVVKRZWKDWWKH
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PDUNHWVKRXOGEHXVHGWR
XWLOL]HGLQYDOXLQJWKH
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VXEPLWWHGDQGWKH
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VTXDUHIRRWIRUWKH
VHFRQGVWRU\DQGWKH
PDUNHWDOVRVKRZV
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IRUWKHEDVHILUVWIORRU
6WDIIUHFRPPHQGVD
FKDQJHIURPFRVW
DSSURDFKDQGXVHWKH
LQFRPHDSSURDFKHGZLWK
DDGMXVWHGYDOXHRI
PAGE 45 of 47
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,075,300
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,981,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,981,000 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
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 ($)
MOTION
9:00 AM 74
BER
11-BER004459
9240
STILLERMAN,
WILLIAM &
STILLERMAN,
DEBORAH
18101246
N
REI
0001913032-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
LANDER,
6DOH'DWH1$6DOH
LAURIE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
)HHOVWD[YDOXHLVDERYH
WKHFXUUHQWPDUNHW
6DOHV5DWLR
&2'
&2817,(6&$6(7KLV
6XEMHFWSDUFHOFRQWDLQV
ORWPDLQO\FODVVLILHGDVD
6LQJOH)DPLO\=RQHG
5DQGKDV
DSSUR[LPDWHO\
VWUHHWIURQWDJHDQGSXEOLF
XWLOLWLHV7KHUHDUHQR
DGMXVWPHQWVIRUDGYHUVH
LVVXHVIRUWKLVSDUFHO
7KHVXEMHFWDOVRLQFOXGHV
DVWRU\VWLFNEXLOW6LQJOH
)DPLO\6WUXFWXUHZLWKDQ
$<%RI(<%RI
DQGD
3K\VLFDO'HSUHFLDWLRQ
7KHVWUXFWXUHFRQVLVWVRI
)XOOEDWKV%HGURRPV
DQGKDVDJUDGH
$5HYLHZRIWKH
VXEPLWWHGDSSUDLVDO
VKRZHGWKDWWKHOLVWLQJ
GHWDLOVDUHFRUUHFW7KH
FRPSDUDEOHVLQWKH
DSSUDLVDOZHUHQRQDUP
OHQJWKDQGRUQRWLQWKH
DUHDRIWKHVXEMHFW
$GMXVWPHQWVZHUHQRW
PDUNHWDGMXVWPHQWVQRW
DQ\PDUNHWV
DGMXVWPHQWV6XEMHFW
VKRZVEDVLFXSNHHSRI
SURSHUW\FKDQJHG(<%
IURPWR
6WDIIUHFRPPHQGVD
UHGXFWLRQEDVHGRQWKH
1%+'PDUNHWDQGWKH
6FKHGXOHRI9ODXHV
0
762,900
9:00 AM 75
BER
11-BER000716
37434
HR
PROVIDENCE
ROAD LLC /
ERNST & YOUNG
22917110
Y
REI
0002065983-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH
DAVID
732SLQLRQRI9DOXH
1RQH3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
73
V&DVHDQG
,VVXHV1RWKLQJSURYLGHG
&RXQW\
V&DVH&RXQW\
PRYHVIRUQRFKDQJHLQ
YDOXH
0
1,896,700
0 WITHDRAWAL
1,896,700 Withdrawn
0
9:00 AM 76
BER
11-BER002974
34019
JDH
ASSOCIATES
INC NEWCASTLE
GROUP II LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
12306401
Y
REI
0001814598-20112011-0000-0
01 Above
Market
BAGBY,
DAVID
0
791,200
300,000 WITHDRAWAL
791,200 Withdrawn
0
PAGE 46 of 47
514,700 01
REDUCTION
746,700 01
REDUCTION
626,700 DB/JN
DECISION
COMMENTS
Board of Equalization and Review - November 2, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
9:00 AM 77
BER
11-BER002966
33986
JDH
ASSOCIATES
INC NEWCASTLE
GROUP II LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
12306404
Y
REI
0001814602-20112011-0000-0
9:00 AM 78
BER
11-BER004403
5080
LEE, THEODORE
D
12111213
Y
REI
0001812793-20112011-0000-0
REASON
STAFF NOTES
01 Above
Market
APPRAISER
BAGBY,
DAVID
)RUHFORVXUH1$
LANDER,
6DOH'DWH6DOH
LAURIE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
)HHOVWKDWWKH7D[9DOXH
LVDERYHSUHVHQWPDUNHW
6DOHV5DWLR
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6XEMHFWSDUFHOFRQWDLQV
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6LQJOH)DPLO\=RQHG
5DQGKDVVWUHHW
DFFHVVDQG3XEOLF
8WLOLWLHVWKHUHDUHQR
DGMXVWPHQWVIRUDGYHUVH
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7KHVXEMHFWDOVRLQFOXGHV
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$<%RIDQG(<%RI
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6WDIIUHFRPPHQGV1R
&KDQJH7D[
3D\HU$OVR:LWKGUDZQ
$SSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
562,800
175,000 WITHDRAWAL
562,800 Withdrawn
0
0
600,400
0 WITHDRAWAL
600,400 Withdrawn
0
DECISION
COMMENTS
Notes:
123-11-12 was removed from the 10/19 docket and rescheduled to this one due to out of town business per the Bd.
$1,525,300.
11-BER-002727 has been removed from this docket and rescheduled to 12/1. Pcl 229-427-99 (11 BER 2769) should reflect a $0 value per appraiser John Geier. 11 BER 6799 (123-041-27) Per David Bagby the value should reflect
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 47 of 47
BER CHAIRMAN