Board of Equalization and Review - November 9, 2011 NCPTS V4

advertisement
Board of Equalization and Review - November 9, 2011
Date run: 4/25/2012 10:14:25 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-BER004493
APPEAL
ID
21632
OWNER/
APPELLANT
AULT, RICHARD
& AULT, RUTH
11/9/2011
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00702360
N
REI
ABS NUMBER
0001448778-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH-DQXDU\
73
V&DVHDQG,VVXHV
$WWKHLQIRUPDOOHYHO73
VWDWHGWKDWVLWHKDV
DFUHDJHEXWOLPLWDWLRQV
RQXVHDQGDFFHVV:LWK
WKH%(5DSSHDO73KDV
SURYLGHGDQDSSUDLVDOIRU
UHYLHZ
6DOHV5DWLR
&2'
&RXQW\
V&DVH
5HYLHZHGDSSUDLVDODQG
PDGHVLWHYLVLW
&RUUHFWHGVNHWFK)86
DQG)(3DQGDGMXVWHG
VLWHIURPWRIRU
WRSRJUDSK\6LWHKDG
DOUHDG\EHHQDGMXVWHGIRU
DFFHVVDQGQREXLOG
DUHD5HGXFHGYDOXH
7KHVXEMHFWLV(TXLWDEO\
/LVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 1 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
932,800
APPELLANT
OPINION VALUE
($)
STAFF REC
830,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
854,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
854,300 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004746
APPEAL
ID
9626
OWNER/
APPELLANT
BOEHMLER, E
WILLIAM &
BOEHMLER,
SARAH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00703142
N
REI
ABS NUMBER
0001448865-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73
V&DVHDQG,VVXHV
73KDVLVVXHZLWKODQG
YDOXHYDOXHRI\DUG
LWHPVDQGYDOXHRIWKH
GZHOOLQJ$OVRKDV
FRQFHUQVRYHUVTXDUH
IRRWDJHEXWQRVNHWFK
KDVEHHQSURYLGHG73
VHQWVDPHGRFXPHQWVWR
WKH%(5KHDULQJDVZDV
VHQWZLWKWKH,QIRUPDO
$SSHDO
6DOHV5DWLR
&2'
&RXQW\
V&DVH$WWKH
LQIRUPDOOHYHOWKHVLWH
ZDVDGMXVWHGIRUVKDSH
WRIURP
WKHJUDGHZDV
UHGXFHGWRFRUUHFWHG
EDWKFRXQWDQGVL]HRI
SRRO7KLVDGMXVWHGWKH
YDOXHIURPWR
&0/6OLVWLQJ
LQGLFDWHVVTXDUHIRRWDJH
ZKHQSXUFKDVHGLQ
DWVTXDUHIHHWDQG
&RXQW\KDVVTXDUH
IHHW1RVNHWFKRIWKH
GZHOOLQJKDVEHHQ
SURYLGHGIRUUHYLHZ
73
VFRPSDUDEOHVKDYH
GLIIHUHQWODQGYDOXHVDQG
JUDGHV7KHVXEMHFWLV
(TXLWDEO\/LVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 2 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
898,800
APPELLANT
OPINION VALUE
($)
STAFF REC
700,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
898,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
857,400 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004540
APPEAL
ID
2080
OWNER/
APPELLANT
BOST,
GERTRUDE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01515704
N
REI
ABS NUMBER
0001475208-20112011-0000-0
REASON
STAFF NOTES
04 Bad Listing
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRFRQGLWLRQYDOXH
KDVGHFOLQHG
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
89,400
65,000 01
REDUCTION
85,800 ACCEPT
STAFF REC
85,800 DG/BF
BEATTY,
ALLEN
0
383,900
315,000 01
REDUCTION
382,100 01
REDUCTION
350,900 BF/DG
6DOHV5DWLRQD
&2'QD
&RXQW\
V&DVH1R
TXDOLILHGVDOHV$OO6DOHV
E\1%+LQFOXGHG/DQG
XVHFRGHEDVHGRQ
PRGXODUDQGPRELOH
KRPHGHYHORSPHQW
$IWHUVWUHHWYLHZ
DGMXVWHGJUDGH
WR7KHVXEMHFWLV
(TXLWDEO\/LVWHG
65RU5HFRPPHQGHG
9DOXH
9:00 AM 4
BER
11-BER004136
11811
BRADLEY,
STEVEN D JR &
BRADLEY, JILL
00701104
N
REI
0001448390-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRPDUNHW
FRQGLWLRQVYDOXHLVWRR
KLJK73SURYLGHGWZR
VDOHV'XULQJWKH
LQIRUPDO
SURFHVVSURYLGHGVRPH
VDOHVZKLFKZHUH
DYHUDJHGIRUVTXDUHIRRW
YDOXH
6DOHV5DWLR
&2'
&RXQW\
V&DVH$)WHU
UHYLHZLQJWKHOLVWLQJDQG
PDNLQJDVLWHYLVLW
FRUUHFWHGEDWKFRXQWWR
EDWKVDGGHGGXFW
KHDW
ZLWKFHQWUDODLUDQG
DGMXVWHGJUDGHWR
IURP+RPHLV
HTXLWDEO\OLVWHGZLWKLQWKLV
DUHD:LWKFRUUHFWLRQV
WKHYDOXHGHFUHDVHGWR
IURP
65RU5HFRPPHQGHG
9DOXH
PAGE 3 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004383
APPEAL
ID
22314
OWNER/
APPELLANT
BROADWAY,
JERRY &
BROADWAY,
LINDA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01312321
N
REI
ABS NUMBER
0001468977-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRPDUNHW
FRQGLWLRQVYDOXHLVWRR
KLJK73SURYLGHGD
VDOHRID
EDQNVDOHDQGWZRVDOHV
RXWVLGHVXEMHFWVGZLWK
ORZHUORWFRVW3URYLGHGD
OLVWRIVDOHVZLWK
DYHUDJHVTXDUHIRRW
YDOXHVWKDWLQFOXGHGEDQN
VDOHV
6DOHV5DWLR
&2'
&RXQW\
V&DVH
5HYLHZHGOLVWLQJ
&RUUHFWHGEDWKFRXQWWR
EDWKVFRUUHFWHG
VTXDUHIRRWDJHDQG
DGMXVWHGGHFNVL]H
+RPHLVHTXLWDEO\OLVWHG
ZLWKLQWKLVVXEGLYLVLRQ
:LWKFRUUHFWLRQVYDOXH
LQFUHDVHG
WR
65RU5HFRPPHQGHG
9DOXH
PAGE 4 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
386,500
APPELLANT
OPINION VALUE
($)
STAFF REC
355,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
380,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
366,200 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004430
APPEAL
ID
5090
OWNER/
APPELLANT
BURROUGHS,
SAMUEL E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01530251
N
REI
ABS NUMBER
0001478700-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73SURYLGHGWZRVDOHV
IURPVWZDVDQ
LQYHVWRUVDOHDQGWKH
RWKHUZDVDUDQFK
EDVHPHQWKRPHSDUWRI
VTXDUHIRRWDJHKDVORZHU
VTIWFRVW73SURYLGHG
RQHSURSHUW\ZKLFKLV
VLPLODUWRVXEMHFWZLWK
ORZHUYDOXH
6DOHV5DWLR
&2'
&RXQW\
V&DVH$ERYH
VDOHVGDWDIURP
&HGDUILHOGVXEPDUNHW
)RUDOORI&HGDUILHOG
WKHUHDUH4XDOLILHG
6DOHVZLWKD6DOHV5DWLR
RIDQG&2'RI
7KHKRPHRQ
1HZ2DN/DQHZKLFKLV
VLPLODUKDVD
FRQFUHWHVODEZKLOH
VXEMHFWLVRQDFUDZO
VSDFH$IWHUYLHZLQJWKH
VXEMHFWSLFNHGXS
DUFKLWHFWXUDOVKLQJOHDQG
FRUUHFWHGILUHSODFHWRSUH
IDE9DOXHGLGLQFUHDVH
E\+RPHLV
HTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 5 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
192,200
APPELLANT
OPINION VALUE
($)
STAFF REC
186,300 03 INCREASE
STAFF REC
VALUE ($)
DECISION
192,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
192,600 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004370
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8647
DELEVAN, KEVIN
& WANG, LIANG
01312255
N
REI
ABS NUMBER
0001468871-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH-DQXDU\
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
407,300
355,000 01
REDUCTION
407,300 01
REDUCTION
391,800 BF/DG
BEATTY,
ALLEN
0
159,600
200,000 03 INCREASE
165,300 ACCEPT
STAFF REC
165,300 DG/BF
73
V&DVHDQG,VVXHV
73SURYLGHGSDUWRID
UHILQDQFHDSSUDLVDOGDWHG
-DQXDU\$OVR
SURYLGHGWKUHH
VDOHVIURP
6DOHV5DWLR
&2'
&RXQW\
V&DVH6DOHV
IURPDSSUDLVDODUH
VDOHVEXWIURPGLIIHUHQW
VXEGLYLVLRQZLWKORZHU
JUDGHVDQGORW
YDOXHV2QHRIWKHVDOHV
73SURYLGHGZDVD
OHQGHUVDOH1RVNHWFK
SURYLGHGEXWOLVWLQJ
DSSHDUVFRUUHFW
+RPHLVHTXLWDEO\OLVWHG
ZLWKLQWKLVDUHD1R
FKDQJH
65RU5HFRPPHQGHG
9DOXH
9:00 AM 8
BER
11-BER003742
3440
ERNST, LOREN
& ERNST, LINDA
03314248
N
REI
0001586663-20112011-0000-0
02 Below
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73
V&DVHDQG,VVXHV
3URYLGHGDVDOHVLPLODULQ
VL]HWRVXEMHFWIURPVG
GDWHGIRU
6DOHV5DWLR
&2'
&RXQW\
V&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRSURYLGHG&RUUHFWHG
VTXDUHIRRWDJHDQGGHFN
VL]H$GMXVWHGJUDGH
IURPWR3URYLGHG
DQ$OO6DOHV5HSRUWDV
ZHOODVWKH4XDOLILHG
6DOHVUHSRUW9DOXH
LQFUHDVHGWR
+RPHLVHTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 6 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
9:00 AM 9
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003849
APPEAL
ID
13046
OWNER/
APPELLANT
FURLOUGH,
DAVID &
FURLOUGH,
DEBRA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01546107
N
REI
ABS NUMBER
0001480745-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
%(5
QIRUPDOOHYHO
733ULYDWH$SSUDLVDO
%(5
LQIRUPDOOHYHO
$SSUDLVDO'DWHV%(5
$SSUDLVDO
,QIRUPDO$SSUDLVDO
73
V&DVHDQG,VVXHV
$WWKHLQIRUPDOOHYHO73
SURYLGHGDQDSSUDLVDOIRU
DQGQRZDWWKH
%(5DSSHDOOHYHO
SURYLGHVDUHILQDQFH
DSSUDLVDOIRU
6DOHV5DWLR
&2'
&RXQW\
V&DVH
5HYLHZHGDSSUDLVDOVDQG
PDGHVLWHYLVLW73
V
DSSUDLVDOXVHV
VDOHVDQGJLYHV
UHDVRQDEOHYDOXHWRKXJH
GHWDFKHGJDUDJHVHH
SKRWRVDQGODQGYDOXH
IRUWKHVXEMHFW7KLV
UHSRUWZDVUHSDLUHGIRU
WKHRZQHURQ
)RUWKH%(5DSSHDO73
SURYLGHVDQDSSUDLVDOIRU
UHILQDQFLQJGDWHG
7ZRRIWKH
IRXUFRPSVLQWKLV
DSSUDLVDODUHVDOHV
DQGRQHLVDEDQNVDOH
$IWHUVLWHYLVLWFKDQJHG
)(3WR8(3DQG
FKDQJHGJUDGHIURP
WR7KHVHFKDQJHV
UHGXFHWKHYDOXHWR
7KHVXEMHFW
LV(TXLWDEO\/LVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 7 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
396,700
APPELLANT
OPINION VALUE
($)
STAFF REC
283,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
371,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
371,100 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER004597
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13031
HARDIN,
CHRISTOPHER &
HARDIN, JEFFIE
01523109
N
REI
ABS NUMBER
0001477870-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRPDUNHW
FRQGLWLRQVYDOXHVKDYH
GHFOLQHG73SURYLGHG
VRPHVDOHV
DQGEDQNVDOHV73
VWDWHVWKH\KDYHD
ZRUNLQJIDUPWKHUHIRUH
VRPHDGGLWLRQDO
UHGXFWLRQVKRXOG
EHDYDLODEOH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
419,100
365,000 01
REDUCTION
411,100 ACCEPT
STAFF REC
411,100 DG/BF
BEATTY,
ALLEN
0
214,100
175,000 02 NO
CHANGE
214,100 ACCEPT
STAFF REC
214,100 BF/DG
6DOHV5DWLR
&2'
&RXQW\
V&DVH$OPRVW
DFUHVLWHZLWKDYHUDJH
JUDGHKRXVH$GMXVWHG
ODQGIRUVKDSHDQGURDG
IURQWDJH&RUUHFWHG
VTXDUHIRRWDJHRI
GZHOOLQJ7KHVXEMHFWLV
(TXLWDEO\/LVWHG
65RU5HFRPPHQGHG
9DOXH
9:00 AM 11
BER
11-BER003882
7306
HOFFMAN,
RONALD J
01529323
N
REI
0001478469-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRPDUNHW
FRQGLWLRQVYDOXHVKDYH
GHFOLQHG73SURYLGHG
VRPHOLVWLQJ
DQGVDOHV73SURYLGHG
RQHVDOHIURPIURP
GLIIHUHQWVXEPDUNHWLQ
&HGDUILHOG
6DOHV5DWLR
&2'
&RXQW\
V&DVH$ERYH
VDOHVGDWDIURP
&HGDUILHOGVXEPDUNHW
)RUDOORI&HGDUILHOG
WKHUHDUH4XDOLILHG
6DOHVZLWKD6DOHV5DWLR
RIDQG&2'RI
6XEMHFWLVOLVWHG
IRUGD\VLQIRU
7KHVXEMHFWLV(TXLWDEO\
/LVWHG1R&KDQJH
65RU5HFRPPHQGHG
9DOXH
PAGE 8 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER003715
APPEAL
ID
13011
OWNER/
APPELLANT
HOWELL,
JUDSON E.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01515253
N
REI
ABS NUMBER
0001474928-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'HFOLQHLQKRXVLQJ
PDUNHW73SURYLGHVOLVW
RIOLVWLQJVDQGVDOHVWKDW
DUHDYHUDJHGWR
GHWHUPLQHDYDOXH7KH
OLVWLQFOXGHVIRUHFORVXUHV
DQGVKRUWVDOHV
6RPHRIWKHVDOHVGDWD
LQFOXGHFORVHG
VDOHV
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
VXEGLYLVLRQ7DQQHU
V
&UHHNKDVVHYHUDOVXE
DUHDVZLWKGLIIHUHQWSULFH
SRLQWV
7KHVDOHVGDWDQRWHG
DERYHLVIURPWKHVXE
DUHDIRUWKHVXEMHFW)RU
WKLVVXEGLYLVLRQWKH
6DOHV
5DWLRLVDQGWKH
&2'LVZLWK
SURSHUWLHV73SURYLGHGD
OLVWRIVDOHVEXWRIWKH
ZHUHVDOHVGDWD
73XVHVVKRUWVDOHVRU
IRUHFORVXUHVDOHVWR
DYHUDJH7KHODQGYDOXHV
DQGJUDGHV
DUHHTXLWDEOHZLWKLQWKLV
VXEDUHDRI7DQQHU
V
&UHHN1RFKDQJH
65RU5HFRPPHQGHG
9DOXH
PAGE 9 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
215,400
APPELLANT
OPINION VALUE
($)
STAFF REC
189,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
215,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
215,400 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER004731
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13042
HOWES, NEAL &
HOWES, LOUELLEN
01535222
N
REI
ABS NUMBER
0001479565-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73VWDWHVIXQFWLRQDO
REVROHVFHQFHGXHWR
PRWKHULQODZVXLWH
HFRQRPLFREVROHVFHQFH
GXHWRUHQWDOKRPHV
QHDUE\QRWEHLQJ
PDLQWDLQHGDQGKH
WKLQNVKLVORWYDOXH
VKRXOGEHORZHUWKDQ
6DOHV5DWLR
&2'
&RXQW\
V&DVH$ERYH
VDOHVGDWDIURP
&HGDUILHOGVXEPDUNHW
)RUDOORI&HGDUILHOG
WKHUHDUH4XDOLILHG
6DOHVZLWKD6DOHV5DWLR
RIDQG&2'RI
6XEMHFWVLWHLV
DOPRVWWZRORWVDQGWKHUH
LVDIXQFWLRQDOIRU
EHLQJRYHUEXLOW9DOXH
ZDVLQFUHDVHGGXHWR
FRUUHFWLRQRIOLVWLQJ
DUFKLWHFWXUDOVKLQJOHV
DGGHG+RPHLV
HTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 10 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
221,100
APPELLANT
OPINION VALUE
($)
STAFF REC
200,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
222,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
222,600 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER004040
APPEAL
ID
2417
OWNER/
APPELLANT
KARRIKER,
WALTER S
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01310128
N
REI
ABS NUMBER
0001468757-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73VWDWHVKRPHZDV
UHDVVHVVHGLQGXH
WROLVWLQJHUURUV'XHWR
PDUNHWFRQGLWLRQV
YDOXHVKDYHGHFOLQHG
7KH73SURYLGHGWKUHH
SURSHUWLHVIRU
FRPSDULVRQZLWKRQO\RQH
EHLQJDUHFHQWVDOH
6DOHV5DWLR
&2'
&RXQW\
V&DVH6DOHV
UHSRUWKDVRQHVDOHRQ
VXEMHFW
VVWUHHWDQGWKH
RWKHUVDOHVIURPWKLV
%QHLJKERUKRRG
VXSSRUWRXUYDOXH7KH
OLVWLQJZDVFRUUHFWHGLQ
EXWQRW
UHDVVHVVHG7KHVXEMHFW
LV(TXLWDEO\/LVWHG1R
FKDQJH
65RU5HFRPPHQGHG
9DOXH
PAGE 11 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
203,600
APPELLANT
OPINION VALUE
($)
STAFF REC
180,300 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
203,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
203,600 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER004769
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
9323
MCALPIN,
MICHAEL &
MCALPIN, CINDY
00701404
N
REI
ABS NUMBER
0001448467-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH0D\
73CV&DVHDQG,VVXHV
73SURYLGHGSDUWRID
PDUNHWDSSUDLVDOGDWHG
0D\3URYLGHG
D&0$XVLQJVDOHV
IURPWKH'DYLGVRQDUHD
ZLWKDQDYHUDJHVTXDUH
IRRWYDOXH6WDWHGRQH
VDOHRQ%(5IRUPEXW
KRPHVROGWRLQGLYLGXDO
DQG
ODQGWR'DYLGVRQ
&ROOHJH
6DOHV5DWLR
&2'
&RXQW\CV&DVH$IWHU
VLWHYLVLWDQGYLHZRI
DSSUDLVDOUHSRUWDGMXVWHG
JUDGHWRDQGDGMXVWHG
VLWHIRUVL]HDVFRPSDUHG
WRRWKHUVLWHVLQDUHD
6TXDUHIRRWLVVXHV
ZHUHDGMXVWHGGXULQJWKH
LQIRUPDOSURFHVV
3URSHUW\ZDVOLVWHG
GXULQJIRUGD\V
ZLWKDILQDOOLVWSULFHRI
0/6
+RPHLV
HTXLWDEO\OLVWHGZLWKLQWKLV
DUHD
65RU5HFRPPHQGHG
9DOXH
PAGE 12 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
264,500
APPELLANT
OPINION VALUE
($)
STAFF REC
225,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
219,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
219,400 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER003745
APPEAL
ID
22243
OWNER/
APPELLANT
MERCEREAU,
WALLACE &
MERCEREAU,
EDNA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01533233
N
REI
ABS NUMBER
0001479116-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73SURYLGHGVNHWFKDQG
VWSDJHRI85$5IURP
DSSUDLVDOZLWKQR
DSSUDLVHG
YDOXHRURWKHU
GRFXPHQWV73VWDWHV
FRQFHUQVRYHUWUDLOSDUN
RII0F&R\5RDGDQG
'XNH3RZHUWRZHU
EHKLQGSURSHUW\
6DOHV5DWLR
&2'
&RXQW\
V&DVH$ERYH
VDOHVGDWDIURP
&HGDUILHOGVXEPDUNHW
)RUDOORI&HGDUILHOG
WKHUHDUH4XDOLILHG
6DOHVZLWKD6DOHV5DWLR
RIDQG&2'RI
$WWDFKHGSKRWR
VKRZVWKH'XNH3RZHU
ULJKWRIZD\EHKLQG
VXEMHFWEXWQRWRZHUV
DUHGLUHFWO\EHKLQGWKH
VXEMHFWVLWH1RFKDQJH
+RPHLVHTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 13 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
173,900
APPELLANT
OPINION VALUE
($)
STAFF REC
150,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
173,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
168,900 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER003883
APPEAL
ID
13028
OWNER/
APPELLANT
NOVELLANO,
ALLYSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01513147
N
REI
ABS NUMBER
0001473965-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'HFOLQHLQKRXVLQJ
PDUNHW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
243,100
225,000 01
REDUCTION
242,900 ACCEPT
STAFF REC
242,900 DG/BF
BEATTY,
ALLEN
0
203,000
140,000 01
REDUCTION
186,500 01
REDUCTION
162,600 DG/BF
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
LVORFDWHGLQWKH$EHUGHQ
3DUNVXEPDUNHWZLWKLQ
WKH7DQQHU
V&UHHN
GHYHORSPHQW7KLV
SRFNHWDUHDKDVKLJKHU
ODQGFRVWDQGVXSHULRU
KRPHV7KHUHKDYH
EHHQQRRU
VDOHV7KH6DOHV5DWLR
QRWHGDERYHLVIURPWKLV
VXEPDUNHWEXWIURP
)RUWKLV
VXEGLYLVLRQWKH6DOHV
5DWLRLVDQGWKH
&2'LVZLWK
SURSHUWLHV7KHODQG
YDOXHVDQGJUDGHVDUH
HTXLWDEOH
ZLWKLQWKLVVXEDUHDRI
7DQQHU
V&UHHNDQG1R
RWKHUSURSHUWLHVKDYH
DSSHDOHG%DVHGRQVLWH
LQVSHFWLRQGHOHWHG
VWRUDJHDQGSLFNHGXS
GHFN5HGXFHGYDOXH
65RU5HFRPPHQGHG
9DOXH
9:00 AM 18
BER
11-BER004735
30177
PARSONS,
CASTER &
PARSONS,
PAULINE
01514169
N
REI
0001474170-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'XHWRFRQGLWLRQYDOXH
KDVGHFOLQHG
6DOHV5DWLRQD
&2'QD
&RXQW\
V&DVH1R
TXDOLILHGVDOHV$OO6DOHV
E\1%+LQFOXGHG/DQG
XVHFRGHEDVHGRQ
PRGXODUDQGPRELOH
KRPHGHYHORSPHQWDQG
ODQGYDOXHGDVVPDOODFUH
EDVH$IWHUH[WHULRUYLHZ
DGMXVWHGJUDGHWR
FKDQJHG(<%WR
DQG)(3WR8(3
7KHVXEMHFWLV(TXLWDEO\
/LVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 14 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER004489
APPEAL
ID
13047
OWNER/
APPELLANT
PIETROWSKI,
KENNETH &
PIETROWSKI,
JUDITH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01516720
N
REI
ABS NUMBER
0001477129-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73VWDWHVWKDWVLPLODU
KRPHVLQVGKDYHORZHU
YDOXHVDQGWKHUHDSSHDUV
WREH
PDMRULQFRQVLVWHQFLHV
73SURYLGHVDOLVWRI
SURSHUWLHVZLWKLQ
7DQQHU
V&UHHN
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
V
VXEGLYLVLRQ7DQQHU
V
&UHHNKDVVHYHUDOVXE
DUHDVZLWKGLIIHUHQWSULFH
SRLQWV
7KHVDOHVGDWDQRWHG
DERYHLVIURPWKHVXE
DUHDIRUWKHVXEMHFW)RU
WKLVVXEGLYLVLRQWKH
6DOHV
5DWLRLVDQGWKH
&2'LVZLWK
SURSHUWLHV7KHODQG
YDOXHVDQGJUDGHVDUH
HTXLWDEOHZLWKLQ
WKLVVXEDUHDRI7DQQHU
V
&UHHN1RFKDQJH
65RU5HFRPPHQGHG
9DOXH
PAGE 15 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
205,700
APPELLANT
OPINION VALUE
($)
STAFF REC
190,900 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
205,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
205,700 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER003734
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
3027
PRICE,
CHRISTOPHER S
01516194
N
REI
ABS NUMBER
0001475575-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
'HFOLQHLQKRXVLQJ
PDUNHW73SURYLGHVOLVW
VDOHVWZRIURP
DQGRQHLQZKLFK
ZDVDUHORFDWLRQVDOH
$VNDERXWKRPHQH[W
GRRUZKLFKLVODUJHU
KDYLQJ
DORZHUWD[YDOXH
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
VXEGLYLVLRQ7DQQHU
V
&UHHNKDVVHYHUDOVXE
DUHDVZLWKGLIIHUHQWSULFH
SRLQWV
7KHVDOHVGDWDQRWHG
DERYHLVIURPWKHVXE
DUHDIRUWKHVXEMHFW)RU
WKLVVXEGLYLVLRQWKH
6DOHV
5DWLRLVDQGWKH
&2'LVZLWK
SURSHUWLHV$IWHUUHYLHZ
RIWKHKRPHQH[WGRRU
ZHIRXQG
RXUVTXDUHIRRWDJHLV
ZURQJDQGKDYH
FRUUHFWHGWKLVVTXDUHIRRW
HUURU6XEMHFWGZHOOLQJ
ZDVOLVWHGLQ
IRUIRU
GD\V7KHODQGYDOXHV
DQGJUDGHVDUHHTXLWDEOH
ZLWKLQWKLVVXEDUHDRI
7DQQHU
V&UHHN
1RFKDQJH
65RU5HFRPPHQGHG
9DOXH
PAGE 16 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
224,500
APPELLANT
OPINION VALUE
($)
STAFF REC
210,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
224,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
224,500 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER003693
APPEAL
ID
6118
OWNER/
APPELLANT
SATCHWILL,
JAMES &
EISENBERG,
CARLA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00701427
N
REI
ABS NUMBER
0001448495-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDOQD
$SSUDLVDO'DWHQD
73CV&DVHDQG,VVXHV
73SURYLGHGOLVWLQJ
VDOHDQGDVDOH
WKDWZDVVROGWR
'DYLGVRQ&ROOHJH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
342,900
315,000 03 INCREASE
346,300 ACCEPT
STAFF REC
346,300 DG/BF
0
123,400
180,000 03 INCREASE
133,100 03 INCREASE
IN VALUE
146,200 DG/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH
5HYLHZHGOLVWLQJDQG
PDNHH[WHULRUYLVLW
3LFNHGXSDUFKLWHFWXUDO
VKLQJOHURRIDQGDGMXVWHG
EDVHPHQWDUHDIURP
8%0WR8%*IRU
EDVHPHQWDUHDDUHD
+RPHLVOLVWHGHTXLWDEOH
ZLWKRWKHUKRPHVLQWKH
DUHD9DOXHLQFUHDVHGWR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 22
BER
11-BER004343
5822
SULLY, CRAIG &
SULLY, NADINE
03317249
N
REI
0001588012-20112011-0000-0
02 Below
Market
)RUHFORVXUH1R
BEATTY,
6DOH'DWH1$6DOH ALLEN
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
73EHOLHYHVKRPHLV
OLVWHGEHORZPDUNHW
YDOXH3URYLGHG
,QVXUDQFH&RVW
(VWLPDWRUSLFWXUHVRI
KRXVHVWDWHGQHZFDUSHW
LQVWDOOHGDQGQHZ
FRYHUHGSDWLRDGGHG
6DOHV5DWLR
&2'
&RXQW\
V&DVH0DGH
VLWHYLVLWDQGSLFNHGXS
DUFKLWHFWXUDOURRI
FRYHUHGUHDU)23
UHPRYHGSDWLRDQG
FKDQJHG(<%WR
*UDGHZDVDGMXVWHGIURP
WRDQGSLFNHGXS
KDUGZRRGIORRUVGXULQJ
WKHLQIRUPDODSSHDO
SURFHVV3URYLGHGDQ$OO
6DOHV5HSRUWDVZHOODV
WKH4XDOLILHG6DOHV
UHSRUW+RPHLV
HTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 17 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER003919
APPEAL
ID
38013
OWNER/
APPELLANT
WIGGINS,
SANDRA LEWIS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
03305119
N
REI
ABS NUMBER
0001585471-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
'ZHOOLQJKDVOLWWOHYDOXH
DQGODQGKDVWRSRIORRG
DUHD
DQGDFFHVVLVVXHV
6DOHV5DWLR
&2'
&RXQW\
V&DVH6XEMHFW
LVDFUHVORFDWHGRII
.HOO\5RDGRQDVPDOO
SULYDWHDFFHVVURDG6LWH
KDV
D)RUHVW8VH9DOXH
H[HPSWLRQ%XLOGLQJKDV
DUHVLGXDOYDOXHRQO\GXH
WRFRQGLWLRQDQGQRYDOXH
JLYHQ
WRDQ\RXWEXLOGLQJV$IWHU
UHYLHZRIUHSRUWDQGYLVLW
WRVLWHDGMXVWHGDFFHVV
WRIRUPDLQDFUH
VLWHDQGUHYLHZHGWRSR
DQGIORRGDUHD
DGMXVWPHQWIRUWKH
UHPDLQLQJDFUHV
7KHWRWDOQHZYDOXH
LVDQGWKHQHZ
DGMXVWHG$VVHVVHG9DOXH
LV
65RU5HFRPPHQGHG
9DOXH
PAGE 18 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
531,407
APPELLANT
OPINION VALUE
($)
STAFF REC
48,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
484,937 01
REDUCTION
DECISION
VALUE ($)
MOTION
484,977 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER004515
APPEAL
ID
2022
OWNER/
APPELLANT
WILLIAMSON,
STEVEN &
WILLIAMSON,
DENISE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00703134
N
REI
ABS NUMBER
0001448854-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHV
73
V&DVHDQG,VVXHV
73REWDLQHGDSSUDLVDOIRU
WKLV%(5DSSHDOEXWLW
V
DDSSUDLVDOZLWK
WKUHHRXWRIWKHIRXU
FRPSVIURP73
DOVRSURYLGHGWKUHH
FRPSVIURPDUHDVZLWK
ORZHUVLWHYDOXHV
6DOHV5DWLR
&2'
&RXQW\
V&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRSURYLGHG&RUUHFWHG
VTXDUHIRRWDJH
FRUUHFWHGEDWKVWR
EDWKVILUHSODFHFRXQW
DQGSLFNHGXSWHQQLV
FRXUW7KHWKUHHVDOHV
SURYLGHGKDYHPXFK
ORZHUVLWHYDOXHVDQGRQH
LVIURP9DOXH
GHFUHDVHGWR
+RPHLV
HTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 19 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,003,200
APPELLANT
OPINION VALUE
($)
STAFF REC
800,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,003,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,003,000 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER004289
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21634
WYATT, JAMES F
III & WYATT,
EDNA S
00703132
N
REI
ABS NUMBER
0001448848-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHV
73
V&DVHDQG,VVXHV
73REWDLQHGDSSUDLVDOIRU
WKLV%(5DSSHDOWKDW
LQGLFDWHVYDOXHLV
6DOHV5DWLR
&2'
&RXQW\
V&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRSURYLGHG$GMXVWHG
VTXDUHIRRWDJHFKDQJHG
JUDGHWRDQG
VKLQJOHURRI7ZRVDOHV
IURPDSSUDLVDOVROGIRU
DQGSHU
VTXDUHIRRWEXW
DGMXVWPHQWIRUVTXDUH
IRRWGLIIHUHQFHZDVRQO\
1RDGMXVWPHQW
DSSHDUVWRKDYHEHHQ
PDGHIRUVXEMHFW
V
HOHYDWRU
7KHDJHDQGFRQGLWLRQ
DGMXVWPHQWVEHWZHHQWKH
WZR\HDUROGFRPSV
DQG\HDUROGVXEMHFW
KDYHQRWEHHQ
VXSSRUWHG73SURYLGHG
DOLVWRIRWKHUSURSHUWLHV
ZLWKYDOXHVDQG
VDOHGDWHV6HYHUDOZHUH
EDQNVDOHVRUVKRUWVDOHV
DQGRQHZDVD
VDOH:LWKDGMXVWPHQWV
QRWHGWKHYDOXH
GHFUHDVHGWR
+RPHLV
HTXLWDEO\OLVWHG
65RU5HFRPPHQGHG
9DOXH
PAGE 20 of 50
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,849,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,275,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,678,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,678,900 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER004484
APPEAL
ID
3819
OWNER/
APPELLANT
BABYLON,
FRANKLIN &
BABYLON,
ROSALENA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21313607
N
REI
ABS NUMBER
0001994905-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH6DOH
BRADLEY
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('217:2
6$/(6$6:(//$6
7:26$/(6)520
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
5('8&7,21
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<
7$;3$<(568%0,76
6$/(6$5(/2
6$/($1'21(6$/(
7+$7:$686(',1
6$/(65(3257
648$5(
)227$*(2)+20(
$6:$6&255(&7('
'8(72$6.(7&+2)
7+(+20($1'),(/'
9,6,72)7+(
3523(57<
PAGE 21 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
171,100
APPELLANT
OPINION VALUE
($)
STAFF REC
145,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
165,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
165,800 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 27
BER
11-BER003836
3083
BALL, GARY
ROBERT
21327104
N
REI
0001997005-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6
$1'$9(5$*(&267
3(5648$5()2272)
+20(6,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
0
168,900
146,700 02 NO
CHANGE
168,900 ACCEPT
STAFF REC
168,900 BF/DG
9:00 AM 28
BER
11-BER004119
10492
BELL, DEBORAH
ANN
21313364
N
REI
0001994744-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH
BRADLEY
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6,1
7+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<6$/(6
3529,'(',1&/8'(
%$1.6$/(6$1'
5(/2&$7,216$/(6
0
164,300
150,000 02 NO
CHANGE
164,300 ACCEPT
STAFF REC
164,300 DG/BF
PAGE 22 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER003873
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
232
BOEHM, STEVEN
& BOEHM, MARY
21302420
N
REI
ABS NUMBER
0001992896-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21$335$,6$/
68%0,77('
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<
$335$,6$/
68%0,77(',6)25
5(),1$1&(
385326(6
$335$,6$/86(67:2
%$1.2:1('6$/(6
$1'$18148$/,),('
75$16$&7,21&267
$3352$&+86(6
3(5648$5(
)2272:1(5
3529,'(6
$'',7,21$/
3523(57,(672
6,*1,)<,1(48,7,(6
+2:(9(57+(6(
+20(6$5(*5$'('
',))(5(17/<7+$1
7+(68%-(&7
3523(57<
PAGE 23 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,185,100
APPELLANT
OPINION VALUE
($)
STAFF REC
960,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,185,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,185,100 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER004380
APPEAL
ID
6149
OWNER/
APPELLANT
BOYETT, D
BRYAN &
BOYETT,
KATHLEEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21313549
N
REI
ABS NUMBER
0001994839-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21/,67,1*6
$1'6$/(6,17+(
$5($$6:(//$6
$335$,6$/
6DOHV5DWLR
&2'
&RXQW\CV&DVH+20(
,6(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
5('8&7,21
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<2:1(5
3529,'(6$335$,6$/
7+$7+$6%((1
&203/(7(')257$;
$33($/385326(6
%$6('21$335$,6$/
$1'),(/'
,163(&7,21(<%:$6
$'-867('72
PAGE 24 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
165,200
APPELLANT
OPINION VALUE
($)
STAFF REC
144,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
158,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
158,300 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER004338
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10846
BYRNES,
DOROTHY JOAN
21308316
N
REI
ABS NUMBER
0001993647-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6$1'
:,7+'5$:1/,67,1*6
,17+($5($
6DOHV5DWLR
&2'
&RXQW\CV&DVH+20(
,6(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
5('8&7,21
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<6$/(6
3529,'('%<2:1(5
,1&/8'(
(66,1*721:+,&+
62/'$1':$6
127$1$/<=(')25
7+,65(9$/8$7,21
$6:(//$6
(66,1*721:+,&+
:$6$%$1.2:1('
6$/(7+$72&&85('
,12&72%(52)
$335$,6$/
68%0,77('6+2:6
7+$7+20(,6
&216,67(17:,7+
(<%$1'648$5(
)227$*(+$6%((1
&255(&7('
PAGE 25 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
233,600
APPELLANT
OPINION VALUE
($)
STAFF REC
178,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
217,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
217,900 DG/JB
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 32
BER
11-BER004078
1710
CALDERA,
DENIS &
CALDERA, DORA
21307610
N
REI
0001993459-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('215(&(17
/,67,1*6,17+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
0
254,700
220,000 02 NO
CHANGE
254,700 ACCEPT
STAFF REC
254,700 DG/BF
9:00 AM 33
BER
11-BER004743
10323
CANTEY, LARRY
& CANTEY,
PAMELA
21306126
N
REI
0001993215-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21$335$,6$/
'$7('
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<:$6
,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
0
415,600
390,000 02 NO
CHANGE
415,600 ACCEPT
STAFF REC
415,600 BF/DG
PAGE 26 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER004027
APPEAL
ID
343
OWNER/
APPELLANT
CHARNIN,
DOREEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21327303
N
REI
ABS NUMBER
0001997130-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('217+(,5
3(5621$/23,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
,1&5($6(3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<8321
),(/',163(&7,21$1
$5&+6+,1*/(522)
:$6127('$1'
&255(&7('217+(
3523(57<5(&25'
&$5'
PAGE 27 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
180,900
APPELLANT
OPINION VALUE
($)
STAFF REC
165,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
182,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
182,200 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER004554
APPEAL
ID
9079
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
FOSTER, JOHN
BERRY
21318216
N
REI
ABS NUMBER
0001995756-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21+20(6
&21',7,21$1'
2:1(5623,1,21
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<+20(
:$65('8&('
'85,1*7+(
,1)250$/352&(66
'8(727+(
&21',7,212)7+(
+20(
PAGE 28 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
143,300
APPELLANT
OPINION VALUE
($)
STAFF REC
130,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
143,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
143,300 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER003807
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1478
FOWLER, FRED
M JR & FOWLER,
GEORGETTE
21308205
N
REI
ABS NUMBER
0001993617-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('217+5((
6$/(63529,'('
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<2)7+(
6$/(63529,'('
&$1127%(
&21),50('
,6$)25(&/2685(
$1',6$
6$/($1':$6
127&216,'(5('
)257+,6
5(9$/8$7,21
PAGE 29 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
243,400
APPELLANT
OPINION VALUE
($)
STAFF REC
200,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
243,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
243,400 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER004042
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1652
GILES, JAMES &
GILES, PEGGY
21306165
N
REI
ABS NUMBER
0001993268-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('2127+(5
+20(9$/8(6,17+(
$5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
PAGE 30 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
523,300
APPELLANT
OPINION VALUE
($)
STAFF REC
460,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
523,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
488,700 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER004733
APPEAL
ID
10285
OWNER/
APPELLANT
KOHLI, ANIL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21324124
N
REI
ABS NUMBER
0001996605-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6
3529,'('
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<2:1(5
3529,'(66$/(6,1
7+($5($7+$7
,1&/8'(21(:+,&+
:$687,/,=(',17+(
6$/(65(325721(
7+$7,6$6$/(
$1'7:27+$7$5(
%$1.2:1('6$/(6
PAGE 31 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
176,100
APPELLANT
OPINION VALUE
($)
STAFF REC
140,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
176,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
176,100 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER003833
APPEAL
ID
10291
OWNER/
APPELLANT
LEFEVERS,
ELIZABETH
DAVIS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303312
N
REI
ABS NUMBER
0001992983-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH
BRADLEY
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21/,67,1*
$1'6$/(35,&(21
6DOHV5DWLR
&2'
&RXQW\CV&DVH+20(
,6(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
5('8&7,21
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<+20(6
648$5()227$*(
:$6&255(&7('
'(&.:$6$''('
$1'(<%723(5
/,67,1*3+2726$1'
),(/'9,6,7
PAGE 32 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
221,500
APPELLANT
OPINION VALUE
($)
STAFF REC
165,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
212,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
212,500 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER004548
APPEAL
ID
10483
OWNER/
APPELLANT
MCCONDEREE,
OLIVER &
MCCONDEREE,
SUSAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21327335
N
REI
ABS NUMBER
0001997173-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('219$5,286
6$/(6$1'0$*$=,1(
$57,&/(6
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
PAGE 33 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
189,500
APPELLANT
OPINION VALUE
($)
STAFF REC
176,415 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
189,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
189,500 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER004544
APPEAL
ID
10698
OWNER/
APPELLANT
MILLER,
MATTHEW &
MILLER,
MICHELLE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21306156
N
REI
ABS NUMBER
0001993256-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH6DOH BRADLEY
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21$335$,6$/
$1'6$/(635,&(
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
$5('8&7,21
3523(57<
:$6,163(&7('
21+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
68%-(&7+$6%((1
&255(&7(')520
+$5'&2$772
6<17+(7,&678&&2
3(57+(
,1)250$7,21
6833/,(')5207+(
7$;3$<(5
$335$,6$/
68%0,77('+$6
$'-8670(1767+$7
$5(,1&216,67(17
:,7+7+(&2817<¶6
$66(660(17$6
:(//$686,1*$
%$1.6$/()25
9$/8,1*7+(
3523(57<
PAGE 34 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
465,300
APPELLANT
OPINION VALUE
($)
STAFF REC
323,100 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
450,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
411,700 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER003911
APPEAL
ID
41656
OWNER/
APPELLANT
NERONE,
YASMINE E
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21332137
N
REI
ABS NUMBER
0001997846-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6,1
7+($5($$6:(//$6
127%(,1*
(48,7$%/(:,7+
1(,*+%25,1*
3523(57,(6
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<6$/(6
86(',1&/8'(
8148$/,),('
75$16$&7,216
+20(86('726+2:
,1(48,7<,6*5$'('
7+(6$0($6
68%-(&7
PAGE 35 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
159,600
APPELLANT
OPINION VALUE
($)
STAFF REC
153,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
159,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
159,600 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER004167
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10493
STEPHAN, JOHN
STEPHAN,
DONNAJO
21327333
N
REI
ABS NUMBER
0001997170-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21+($7('
$5($&$/&8/$7('
,1&255(&7/<$6
:(//$6&2036,1
7+($5($
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<21(
2)7+(&203686('
,6)520$',))(5(17
1(,*+%25+22'$1'
27+(57:2:(5(
87,/,=(',17+(
&2817<¶66$/(6
5(3257
PAGE 36 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
212,600
APPELLANT
OPINION VALUE
($)
STAFF REC
197,600 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
212,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
212,600 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER004182
APPEAL
ID
10540
OWNER/
APPELLANT
TAYLOR,
CAROLYN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21332124
N
REI
ABS NUMBER
0001997826-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('216$/(6,1
7+(1(,*+%25+22'
6DOHV5DWLR
&2'
&RXQW\CV&DVH+20(
,6(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<6$/(6
3529,'(',1&/8'(
8148$/,),('6$/(6
$//27+(56:(5(
87,/,=('217+(
48$/,),('6$/(6
5(3257
PAGE 37 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
185,900
APPELLANT
OPINION VALUE
($)
STAFF REC
138,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
185,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
177,800 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER004541
APPEAL
ID
18246
OWNER/
APPELLANT
THORNTON,
MARION
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21332166
N
REI
ABS NUMBER
0001997889-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('215(&(17
6$/(6$1'/,67,1*6
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<
PAGE 38 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
158,400
APPELLANT
OPINION VALUE
($)
STAFF REC
152,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
158,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
158,400 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER004697
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
3864
WELLS, EDWIN J
III & WELLS,
SARAH
21306131
N
REI
ABS NUMBER
0001993222-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('21$335$,6$/
68%0,77('
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<
$335$,6$/
68%0,77(')$,/672
5(&2*1,=(7+(8$7
$6:(//$687,/,=(6
$'-8670(176
,1&216,67(17:,7+
7+(&2817<
PAGE 39 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
537,600
APPELLANT
OPINION VALUE
($)
STAFF REC
485,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
537,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
501,200 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 47
BER
11-BER004615
24733
WHITE, JOHN R
21306167
N
REI
0001993272-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('215(&(17
/,67,1*2)7+(+20(
,17+($5($
6DOHV5DWLR
&2'
&RXQW\CV&DVH+20(
,6(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
5('8&7,21
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<+20(
+$6%((1$'-867('
)25$1(;7(51$/
2%6)2575$)),&
12,6(
0
504,600
9:00 AM 48
BER
11-BER003271
39651
705 COMPANY
LLC THE /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
00321114
N
REI
0001429677-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHV
ZULLWHQVWDWHPHQWWKDW
WKHUHZDVDQXQVROLFLWHG
RIIHUWRSXUFKDVHVXEMHFW
SURSHUW\IRU0ZKLFK
ZDVZHOOXQGHUWKH
WKUHVKROGSULFH
0
6,285,300
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D0(',&$/2)),&(
%8,/',1*9DOXHGE\
WKH,1&20(
$3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
65 1&
PAGE 40 of 50
APPELLANT
OPINION VALUE
($)
STAFF REC
395,000 01
REDUCTION
5,200,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
449,300 ACCEPT
STAFF REC
449,300 BF/DG
6,285,300 ACCEPT
STAFF REC
6,285,300 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER002793
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37670
CHICK-FIL-A INC
- ATTN: DAVID
FADER
00504301
N
REI
ABS NUMBER
0001436336-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV$QDQDO\VLVRIWKH
LQFRPHJHQHUDWHGE\WKLV
SURSHUW\LQGLFDWHVWKDW
WKHPDUNHWDQLQYHVWRU
ZRXOGSD\IRUWKLVDVVHW
LQWRGD\CVPDUNHWZKLFK
LVORZHUWKDQWKHFXUUHQW
DVVHVVPHQW
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
1,991,600
0
108,500
APPELLANT
OPINION VALUE
($)
STAFF REC
1,389,900 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,991,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,991,600 BF/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D&+,&.),/$
5HVWDXUDQWLQD9(5<
35,0(/2&$7,21
9LVLWHGRQ
9DOXHGE\WKH,1&20(
$3352$&+DW
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
65 1&
9:00 AM 50
BER
11-BER000604
41337
COPELAND
PROPERTIES
LLC - ATTN:
DONALD
COPELAND SR.
00325704
N
REI
0001432528-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV8VLQJSHUFHQWDJH
LQFUHDVHLQDQDO\VLVRI
VXUURQGLQJSDUFHOV
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
5HWDLO%XLOGLQJORFDWHGRQ
0DLQ6WUHHW'RZQWRZQ
'DYLGVRQ465UHIOHFWV
DQGVXSSRUWVHTXLW\
ZLWKLQVDLG1%+65 1&
PAGE 41 of 50
71,370 01
REDUCTION
108,500 01
REDUCTION
79,100 DG/BF
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 51
LEVEL
BER
CASE
NUMBER
11-BER002204
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
33913
DAVIDSON (EA)
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00323184
N
REI
ABS NUMBER
0002616162-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV6HHDWWDFKHGUHQW
UROOV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
6,092,000
3,700,000 02 NO
CHANGE
6,092,000 ACCEPT
STAFF REC
6,092,000 BF/DG
0
7,653,400
4,600,000 02 NO
CHANGE
7,653,400 ACCEPT
STAFF REC
7,653,400 DG/BF
0
287,900
100,000 02 NO
CHANGE
287,900 ACCEPT
STAFF REC
287,900 BF/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
'%$'$9,'621
&2002169DOXHGE\
WKH,1&20(
$3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI65
1&
9:00 AM 52
BER
11-BER002208
36353
DAVIDSON (EA)
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00323188
N
REI
0002616166-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV6HHDWWDFKHGUHQW
UROOV
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
'%$+$55,67((7(5
5HQWUROOVUHIHUWRRQO\
*5281'
/($6(9DOXHGE\WKH
,1&20($3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI65
1&
9:00 AM 53
BER
11-BER003190
34293
DAVIDSON
GATEWAY LLC /
THOMAS DOLAN
00321142
N
REI
0001429768-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
121(2))(5('
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
YDFDQWFRPPHUFLDO
SDUFHO1RVXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQVDLG1%+
65 1&
PAGE 42 of 50
WORTHEN,
RUSS
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER001244
APPEAL
ID
40761
OWNER/
APPELLANT
DJP
ENTERPRISES
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00506114
N
REI
ABS NUMBER
0001436373-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
1,802,800
0 02 NO
CHANGE
1,802,800 ACCEPT
STAFF REC
1,802,800 BF/DG
WORTHEN,
RUSS
0
1,303,400
765,900 02 NO
CHANGE
1,303,400 ACCEPT
STAFF REC
1,303,400 DG/BF
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
0
2,452,400
1,400,900 ACCEPT
STAFF REC
1,400,900 DG/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
DFRPPHUFLDO2)),&(
%8,/',1*1R
VXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFHSURYLGHG465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQVDLG1%+
9DOXHGE\WKH,QFRPH
$SSURDFK#
%\FRPSDULVRQWKH
&267$3352$&+
UHYHDOVDYDOXH#
65 1&
9:00 AM 55
BER
11-BER001911
37520
GOLDEN ARCH L
P C/O
MCDONALDS
CORP / ROBERT
LOWRANCE
00504303
N
REI
0001436337-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
,QFRPH,QIRUPDWLRQ7%'
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D0F'RQDOGV5HVWDXUDQW
LQDSULPH
ORFDWLRQ9LVLWHGRQ
9DOXHGE\WKH
,1&20($3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
465UHIOHFWVDQG
VXSSRUWVHTXLW\ZLWKLQ
VDLG1%+65 1&
9:00 AM 56
BER
11-BER001233
40451
HD
DEVELOPMENT
OF MARYLAND
INC C/O HOME
DEPOT USA
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
00504406A
N
REI
0001436343-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D9DFDQW&RPPHUFLDO
SDUFHO+DVDDFUH
52:$SSOLHG52:
DGMXVWPHQWDFFRUGLQJO\
65 5HGXFWLRQWR
PAGE 43 of 50
0 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 57
BER
11-BER001240
40483
HD
DEVELOPMENT
OF MARYLAND
INC C/O HOME
DEPOT USA
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
00504406B
N
REI
0001436344-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5HTXHVWLQJFRGLQJEH
FKDQJHGWRFRPPHULFDO
VHUYLFH
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
'%$+20('(327
9DOXHGDWWKH&267
$3352$&+DW
%\
FRPSDULVRQWKH
,1&20($3352$&+
UHYHDOV
65 ,1&5($6(72
WORTHEN,
RUSS
0
11,873,900
9:00 AM 58
BER
11-BER002245
36370
ISLANDIA
CHARLOTTE,
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00504233
N
REI
0001436299-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9$/8(
WORTHEN,
RUSS
0
3,332,000
WORTHEN,
RUSS
0
2,552,800
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
16,411,600 ACCEPT
STAFF REC
16,411,600 BF/DG
2,800,000 02 NO
CHANGE
3,332,000 ACCEPT
STAFF REC
3,332,000 BF/DG
2,150,000 02 NO
CHANGE
2,552,800 ACCEPT
STAFF REC
2,552,800 DG/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
35()$%:$5(+286(
9DOXHGE\WKH&267
$3352$&+#
%\
FRPSDULVRQWKH
,1&20($3352$&+
UHYHDOVDYDOXHRI
65 1&
9:00 AM 59
BER
11-BER002234
36392
ISLANDIA
CHARLOTTE,
LLC / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
00504234
N
REI
0001436301-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV9$/8(
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
35()$%:$5(+286(
9DOXHGE\WKH&267
$3352$&+#
%\
FRPSDULVRQWKH
,1&20($3352$&+
UHYHDOVDYDOXHRI
65 1&
PAGE 44 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 60
BER
11-BER001247
40795
LBP KENTON
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
00506109
N
REI
0001436367-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV6HH'DWD
VXEPLWWHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D&RPPHUFLDO2IILFH
%XLOGLQJ9DOXHGE\WKH
,1&20($3352$&+#
%\
&RPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
,QFUHDVHGXHWRD
FRUUHFWLRQWRWKHPDUNHW
UHQWUDWH65 ,QFUHDVH
WR
0
7,146,700
0 03 INCREASE
7,796,400 02 NO
CHANGE
7,146,700 DG/BF
9:00 AM 61
BER
11-BER001227
40780
LBP KENTON
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
00506129
N
REI
0001436399-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
12
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
0
7,165,400
0 01
REDUCTION
7,165,400 01
REDUCTION
6,568,300 DG/BF
0
615,600
375,000 01
REDUCTION
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D&RPPHUFLDO2)),&(
%XLOGLQJ9DOXHGE\WKH
,1&20($3352$&+#
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
$SSHOODQWSURYLGHVQR
VXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFH65 1&
9:00 AM 62
BER
11-BER001908
33917
LOWRANCE,
ROBERT BRICE
00320118
N
REI
0001429320-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
(TXLW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVRSHUDWLQJWZRVHSDUDWH
EXVLQHVVLQEXLOGLQJ
&2/259,6,21
)/225,1*
/2&.60,7+#$
9LVLWHGSURSHUW\RQ
&KDQJHG
*UDGHWRIURPDQG
(<%WRIURP
65 5HGXFWLRQWR
PAGE 45 of 50
WORTHEN,
RUSS
461,100 ACCEPT
STAFF REC
461,100 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER001914
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36367
PIEDMONT
COMMERCIAL
GROUP, LLC ATTN: DANIEL P.
CAYLOR
00504245
N
REI
ABS NUMBER
0001436321-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
0
$SSUDLVDO'DWH
73CV&DVHDQG
,VVXHV5HIHUWR$SSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
2,080,200
WORTHEN,
RUSS
0
11,988,600
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6HHGDWDRIIHUHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LV'%$%85*(5.,1*
/RFDWLRQLV3ULPHZLWK
KLJKYLVLELOLW\DWFRUQHURI
6DP)XUUDQG6WDWHVYLOOH
5G9LVLWHGRQ
65 1&
0
1,638,700
APPELLANT
OPINION VALUE
($)
STAFF REC
1,250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,249,800 ACCEPT
STAFF REC
1,249,800 DG/BF
8,350,000 02 NO
CHANGE
11,988,600 ACCEPT
STAFF REC
11,988,600 DG/BF
900,000 02 NO
CHANGE
1,638,700 ACCEPT
STAFF REC
1,638,700 DG/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
3UH)DE
:DUHKRXVH5HYLHZ
UHIOHFWVDFUHVDV
HVVHQWLDODUHDIRU
FRQGXFWLQJEXVLQHVV
DURXQGDQGZLWKLQ
VWUXFWXUH5HPDLQGHULV
EXIIHUZLWKVKDSH
FRQGLWLRQV$SSOLHG
DGMXVWPHQWVDFFRUGLQJO\
65 5HGXFWLRQWR
9:00 AM 64
BER
11-BER000725
40315
RIVERSIDE
HOTEL LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
00322147
N
REI
0001430828-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2IIHUVDQLQFRPH
VWDWHPHQW
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
'%$+RPHZRRG6XLWHV
9DOXHGE\WKH&267
$3352$&+#
%\FRPSDULVRQ
WKH,1&20(
$3352$&+UHYHDOVDQ
LQGLFDWHGYDOXHRI
65 1&
9:00 AM 65
BER
11-BER002409
41348
S W PARTNERS
C/O BK CORP /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
00504402
N
REI
0001436340-20112011-0000-0
01 Above
Market
PAGE 46 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER000724
APPEAL
ID
39909
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SREE-LAKE
NORMAN TWO
LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
00506130
N
REI
ABS NUMBER
0001436401-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHVRIIHUVLQFRPH
VWDWHPHQW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORTHEN,
RUSS
0
5,776,600
4,600,000 02 NO
CHANGE
5,776,600 ACCEPT
STAFF REC
5,776,600 DG/BF
WORTHEN,
RUSS
0
2,102,400
620,000 02 NO
CHANGE
2,102,400 ACCEPT
STAFF REC
2,102,400 DG/BF
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFWLV
'%$5(6,'(1&(,11
+27(/3ULPHORFDWLRQ
RII6DP)XUU5RDG&RVW
$SSURDFKUHIOHFWV
%\
FRPSDULVRQWKH,QFRPH
$SSURDFKUHYHDOVDYDOXH
RI65 1&
9:00 AM 67
BER
11-BER002844
40835
WACHOVIA
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00504214
N
REI
0001436267-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV3URYLGHVFRPSV
DQGSURIRUPD
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D:DFKRYLD:HOOV)DUJR
%DQNLQDSULPHORFDWLRQ
DWWKHFRUQHURI6DP)XUU
DQG6WDWHVYLOOH5RDG
$SSHOODQWCV3URIRUPD
XWLOL]HVDCSHUVTXDUH
3*,&RPSCVSURYLGHG
DUHRILQIHULRU&ODVV&
RIILFHEXLOGLQJVDQGD
OLVWLQJLQ'DYLGVRQ
&RXQW\1&9DOXHG
LQGLFDWHGE\WKH&RVW
$SSURDFK#
%\
FRPSDULVRQWKH,1&20(
$3352$&+UHYHDOVD
YDOXHRI
65 1&
PAGE 47 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER003696
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1255
SAFRAN, E JOEL
21318101
Y
REI
ABS NUMBER
0001995726-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH6DOH
BRADLEY
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
2:1(5%(/,(9(6
7+$73523(57<,6
29(5$66(66('
%$6('215(&(17
385&+$6(2)7+(
3523(57<
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
,1&5($6(3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6,17+(
$5($$5($66(66('
$&&85$7(/<
(1&/26('325&+
:$6$''('727+(
5(&25'&$5'3(5
2:1(5$1'0/6
/,67,1*$6:(//$6
(<%72)520
%$6('212:1(5
&200(176/,67,1*
,1)250$7,21$1'
),(/'9,6,7
PAGE 48 of 50
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
192,000
APPELLANT
OPINION VALUE
($)
STAFF REC
158,700 03 INCREASE
STAFF REC
VALUE ($)
DECISION
195,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
195,000 BF/DG
DECISION
COMMENTS
Board of Equalization and Review - November 9, 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 69
BER
11-BER004163
4257
VAUGHAN,
FERDINAND &
VAUGHAN, LOIS
21313326
Y
REI
0001994685-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH3ULFH BRADLEY
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
2:1(5+$6
:,7+'5$:1$33($/
6DOHV5DWLR
&2'
&RXQW\
V&DVH+20(,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))5(&200(1'6
12&+$1*(
3523(57<
:$6,163(&7('21
+20(
$33($56
&216,67(17:,7+
27+(5
1(,*+%25+22'
+20(66$/(6
5(3257,1',&$7(6
7+$7+20(6
,17+($5($$5(
$66(66('
$&&85$7(/<2:1(5
+$6:,7+'5$:1
$33($/
0
150,800
0 WITHDRAWAL
150,800 Withdrawn
0
9:00 AM 70
BER
11-BER002854
41054
FIFTH THIRD
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00325828
Y
REI
0001432662-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
0
1,090,800
0 WITHDRAWAL
1,090,800 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
%DQN$SSHOODQW
SURYLGHVQRVXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFH65 1&
$33(//$17+$6
&+26(172
:,7+'5$:
PAGE 49 of 50
DECISION
COMMENTS
Board of Equalization and Review - November 9, 2011
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER003443
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40832
FIRST UNION
NATIONAL BANK
(B/MERGER) /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
00325317
Y
REI
ABS NUMBER
0001432278-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
121(
733ULYDWH$SSUDLVDO
121(
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
253,000
0 WITHDRAWAL
253,000 Withdrawn
0
0
3,520,100
3,000,000 WITHDRAWAL
3,520,100 Withdrawn
0
DECISION
COMMENTS
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
)LUVW
8QLRQ:DFKRYLD:HOOV
)DUJR%DQN$SSHOODQW
SURYLGHVQRVXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFH65 1&
$33(//$17+$6
&+26(172
:,7+'5$:
9:00 AM 72
BER
11-BER003757
41075
MORNINGSTAR
MARINAS/KINGS
POINT LLC /
PROPERTY TAX
ADVISORS LLC ATTN: MICHAEL
DONOHUE
00167299
Y
REI
0001417920-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV121(2))(5('
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFWLV
D
0$5,1$&/8%/2'*(
)LHOG5HYLHZHGRQ
ZDONHG
SUHPLVHVDQGFKHFNHG
FRXQW\CVOLVWLQJIRU
DFFXUDF\0HWZLWK%LOO
<RXQJ0DQDJHUDQG
GLVFXVVHGERDWVOLS
FRXQW$SSOLHGFRUUHFW
6)<,FRXQWV$SSHOODQW
SURYLGHVQRVXSSRUWLQJ
GRFXPHQWDWLRQQRU
HYLGHQFH65 1&
Notes:
11-BER-003318 (37410-005-042-15)rescheduled to 11/30 per Garrett.
Jim due to the large increase in value.
11-BER-003299 (37413-005-044-01) rescheduled to 11/30 per Garrett. 11-BER-003318 (37410, 005-044-01) was rescheduled to 11/30 per Garrett.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 50 of 50
Appeal ID 10855, 213-133-99 was voided by Sandy and removed from this docket. 11 BER 383 (PCL 005-042-07) was tabled per
BER CHAIRMAN
Download