Board of Equalization and Review - January 25, 2012 Date run: 4/25/2012 10:59:19 AM NCPTS V4 TR-121 Appeal Docket Report Report Parameters: Calendar Pk: TIME ROW NO. 5 LEVEL Docket Date: CASE NUMBER APPEAL ID 1/25/2012 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 ($) MOTION 9:00 AM 1 BER 11-BER003316 37389 SL E INVESTMENTS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 18736101 N REI 0001924293-20112011-0000-0 01 Above Market )RUHFORVXUH1R BAGBY, 6DOH'DWH6DOH3ULFH DAVID 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH-XQH 73 V&DVHDQG ,VVXHV/DQGYDOXH &RXQW\ V&DVH7KH FRXQW\PRYHVIRUQR FKDQJHLQYDOXH 0 1,482,500 1,100,000 02 NO CHANGE 1,482,500 ACCEPT STAFF REC 1,482,500 DG/UM 9:00 AM 2 BER 11-BER003314 37379 SL E INVESTMENTS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 22504504 N REI 0002039408-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 1RHYLGHQFHSURYLGHG &RXQW\ V&DVH&RXQW\ PRYHVIRUQRFKDQJHLQ YDOXH BAGBY, DAVID 0 3,383,400 1,858,000 02 NO CHANGE 3,383,400 01 REDUCTION 2,922,100 DG/UM 9:00 AM 3 BER 11-BER001461 39857 SILVER SARDIS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 21349118 N REI 0002000982-20112011-0000-0 01 Above Market )RUHFORVXUH1R BAGBY, 6DOH'DWH6DOH3ULFH DAVID 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 1RHYLGHQFHSURYLGHG &RXQW\ V&DVH&RXQW\ PRYHVIRUQRFKDQJHLQ YDOXH 0 2,341,600 1,800,000 01 REDUCTION 2,532,000 02 NO CHANGE 2,341,600 DG/UM 9:00 AM 4 BER 11-BER004157 37561 CAROLINA TRACTOR EQUIPMENT CO / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 02502211 N REI 0001498802-20112011-0000-0 01 Above Market )RUHFORVXUH12 BROWN, JEFF 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 73VWDWHGWKDWWKHDVVHVV YDOXHVKRXOGEH 6DOHV5DWLRV &2' &RXQW\CV&DVH2QH FRPSDUDEOHVDOHZDV VHQWE\WKH731RRWKHU GRFXPHQWDWLRQZDVVHQW 7KHVXEMHFWSURSHUW\LV OLVWHGDVDORWDQG FODVVLILHGDV,QGXVWULDO 7KHSURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKOLNH SURSHUWLHVLQWKH QHLJKERUKRRG7KH &RXQW\UHFRPPHQGVD QRFKDQJHLQ9DOXH 0 410,900 PAGE 1 of 46 334,950 02 NO CHANGE 410,900 ACCEPT STAFF REC 410,900 UM/DG DECISION COMMENTS $2,290,000 (+/-) Board of Equalization and Review - January 25, 2012 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER001428 APPEAL ID 39696 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE FORTUNE INVESTMENTS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 14317317 N REI ABS NUMBER 0001849503-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHVWRRKLJK APPRAISER ERWIN, CHARLES PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 2,749,200 0 521,100 APPELLANT OPINION VALUE ($) STAFF REC 2,200,000 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 2,749,200 ACCEPT STAFF REC 2,749,200 DG/UM 405,300 ACCEPT STAFF REC 405,300 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVD6OHHS,QQ +RWHOORFDWHGRQ <RUNPRQW5RDGMXVW EHORZWKH6RXWK7U\RQ 6WUHHWDQG, LQWHUVHFWLRQ7KHVXEMHFW LVDVVHVVHGXVLQJWKH FRVWDSSURDFKDQGWKH LQFRPHDSSURDFK VXSSRUWVWKHYDOXH7KH FRXQW\UHFRPPHQGVQR FKDQJHWRYDOXH 9:00 AM 6 BER 11-BER001934 25946 BENNY GEORGE DAVIS TRUST 13704215 N REI 0001839816-20112011-0000-0 01 Above Market )RUHFORVXUH12 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH7UDQVIHUWR7UXVW 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKGRQCWWKLQN DSSUDLVHUXVHGDFFXUDWH PHWKRGRORJ\WRHVWDEOLVK YDOXH 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ODQGWKDWZDVWUDQVIHUUHG LQWRDWUXVWXQGHURZQHUV QDPHLQDQ DVVHPEOHGJH ZLWKSDUFHOV DQG $GMXVWPHQWWRODQGOLQH IRU6+$3(7232 DQG6:,0%8))(5 3ULFHSHUDFUH FKDQJHGWR# 65 PAGE 2 of 46 322,289 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER001784 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 26170 DAWSON, DAVID & DAWSON, KATHY 13544137 N REI ABS NUMBER 0001838830-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKEDVHGRQ FXUUHQWKRPHVVROGLQ QHLJKERUKRRG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRIFFIN, MIKE 0 277,100 )RUHFORVXUH<(6 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 0 98,300 APPELLANT OPINION VALUE ($) STAFF REC 234,500 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 277,100 01 REDUCTION 240,400 DG/UM 98,000 ACCEPT STAFF REC 98,000 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGDQG DSSHDUVWREHLQJRRG FRQGLWLRQDOOOLVWLQJLQIRLV FRUUHFWRQUHFRUGFDUG DQGLVHTXLWDEOHWRRWKHU SURSHUWLHVLQ*5$'(DQG (<%&RPSVSURYLGHGE\ 73DUHTXDOLILHGVDOHV 65 9:00 AM 8 BER 11-BER000126 5737 GOODFELLOW, JOSEPH 13545161 N REI 0001838966-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOGDQGLVLQ JRRGFRQGLWLRQ/LVWLQJ LQIRIRUVHFRQGDU\ZDOO FKDQJHGWRIDFH EULFNRQIURQW$OORWKHU OLVWLQJVRQUHFRUGFDUG FRUUHFWDQGHTXLWDEOH &RPSVSURYLGHGE\73 LQFOXGHVXQTXDOLILHG IRUFHGIRUHFORVXUHDQG JRYCWEDQNVDOHV65 PAGE 3 of 46 65,000 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 9 LEVEL BER CASE NUMBER 11-BER001684 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 29664 HUGHES, JAMES S 13709701 N REI ABS NUMBER 0001840680-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO <(6)RUDGLIIHUHQW SDUFHO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 9DOXHWRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 56,000 11,500 01 REDUCTION 50,400 ACCEPT STAFF REC 50,400 UM/DG GRIFFIN, MIKE 0 57,200 11,500 01 REDUCTION 50,400 01 REDUCTION 28,000 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH3DUFHOLV YDFDQWORWWKDWKDV IHHWRIIURQWDJHDQGLV EDVHGDVORWVLQ FRPSDULVRQWRFRPSV SURYLGHGE\73EHLQJ RQO\ORWZLWKIHHWRI IURQWDJH/RWYDOXHV HVWDEOLVKHGDW IRUWKLVQHLJKERUKRRG /DQGOLQHDGMXVWPHQWIRU 6,=(RQVXEMHFW $SSUDLVDOVXSSOLHGE\73 LVIURP65 9:00 AM 10 BER 11-BER001687 29665 HUGHES, JAMES S 13709710 N REI 0001840697-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO <(6 $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3DUFHOLV YDFDQWORWWKDWKDV IHHWRIIURQWDJHDQGLV EDVHGDVORWVLQ FRPSDULVRQWRFRPSV SURYLGHGE\73ZKLFKDUH RQO\ORWZLWKIHHWRI IURQWDJH/RWYDOXHV HVWDEOLVKHGDW IRUWKLVQHLJKERUKRRG /DQGOLQHDGMXVWPHQWIRU 6,=(RQVXEMHFWDQG 6WRUDJHLQ6)<,DUHD WDNHQRIIUHFRUGFDUG $SSUDLVDOVXSSOLHGLV IURP65 PAGE 4 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER000232 APPEAL ID 27213 OWNER/ APPELLANT KEMP, LOUIS WILLIAM III PARCEL ID/ VIN CONSE NT ABS TYPE 13539227 N REI ABS NUMBER 0001837992-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 9DOXHWRKLJKDVNLQJWKDW WD[YDOXHEHDGMXVWHGWR FXUUHQWDSSUDLVHGYDOXH PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 297,500 200,000 02 NO CHANGE 297,500 01 REDUCTION 266,900 UM/DG 0 231,600 210,000 02 NO CHANGE 231,600 01 REDUCTION 220,500 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQWKHILHOGDQG DSSHDUHGWREHLQJRRG FRQGLWLRQZLWKDOOOLVWLQJ LQIRFRUUHFW+RXVHZDV SXUFKDVHGLQIRUHFORVXUH LQDQGDOOFRPSV LQFOXGHGLQDSSUDLVDO ZHUHIURP$OVR FRPSVVXSSOLHGE\73 LQFOXGHVXQTXDOLILHG IRUHFORVXUHJRYCWEDQN DQGSURSHUW\WKDW LVPXFKVPDOOHUWKDQ VXEMHFW65 12 &+$1*( 9:00 AM 12 BER 11-BER001732 30937 KILZER, CHARLES & KILZER, IRENE 13535651 N REI 0001836674-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHLVDUELWUDU\EDVHG RQSULFHSHUVTXDUHIRRW RIFRPSDUDEOHVDOHV SURYLGHG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUVLQJRRG FRQGLWLRQDQGDOOOLVWLQJ LQIRLVFRUUHFWRQUHFRUG FDUG,WLVHTXLWDEOHLQ *5$'(DQG(<%WR RWKHUSDUFHOVLQ QHLJKERUKRRG&RPSV SURYLGHGE\73LQFOXGHV XQTXDOLILHGIRUHFORVXUH DQGKRPHVWKDW DUHVPDOOHULQVTXDUH IRRWDJHWKDQVXEMHFW65 12&+$1*( PAGE 5 of 46 GRIFFIN, MIKE DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER000362 APPEAL ID 2011 OWNER/ APPELLANT LEE, EUGENE & LEE, CAROL PARCEL ID/ VIN CONSE NT ABS TYPE 13539223 N REI ABS NUMBER 0001837988-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKEDVHGRQ VDOHSULFHVLQ QHLJKERUKRRG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 232,100 210,000 02 NO CHANGE 232,100 01 REDUCTION 223,300 DG/UM )RUHFORVXUH12 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH4XLWFODLP 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RRPXFKIRUSURSHUW\ YDOXHFRPSDUHGWR RWKHUVWD[HVWRRKLJK 0 158,200 125,050 02 NO CHANGE 158,200 01 REDUCTION 135,200 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUVWREHLQ JRRGFRQGLWLRQDQGDOO OLVWLQJLQIRLVFRUUHFWRQ UHFRUGFDUGDQG HTXLWDEOHZLWKRWKHU SURSHUWLHVLQDUHD &RPSVSURYLGHGE\73 LQFOXGHVXQTXDOLILHG IRUHFORVXUHJRYCWEDQN VDOHVDQGVPDOOHU SURSHUWLHVLQ QLHJKERUKRRG65 12 &+$1*( 9:00 AM 14 BER 11-BER000596 2158 MULLIS, WILBURN & MULLIS, VELMA 13704113 N REI 0001839728-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\CV&DVH 3URSHUW\ZDVUHYLHZHGLQ WKHILHOGDQGDSSHDUVWR EHLQJRRGFRQGLWLRQDQG LVHTXLWDEOHWRRWKHUVLQ WKHDUHD/LVWLQJLQIRRI URRIFRYHUFKDQJHGIURP 7*58%%(5WR DVSKDOWVKLQJOHV65 12&+$1*( PAGE 6 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER000590 APPEAL ID 2159 OWNER/ APPELLANT MULLIS, WILBURN & MULLIS, VELMA PARCEL ID/ VIN CONSE NT ABS TYPE 13708105 N REI ABS NUMBER 0001840512-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH4XLWFODLP 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHV9DOXHWRKLJK DFFRUGLQJWRODVW\HDU WD[HV PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 92,200 0 138,100 APPELLANT OPINION VALUE ($) STAFF REC 65,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 85,200 01 REDUCTION 78,100 DG/UM 138,100 01 REDUCTION 124,200 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUVWREHLQIDLU FRQGLWLRQ(<%FKDQJHG WRIRUWKLV$OORWKHU OLVWLQJLQIRLVFRUUHFW 3URSHUW\LVHTXLWDEOHWR RWKHUVLQQHLJKERUKRRGLQ *5$'(1RSHUWDLQHQW LQIRVXSSOLHGE\7365 9:00 AM 16 BER 11-BER000587 2620 MULLIS, WILBURN & MULLIS, VELMA 13709510 N REI 0001840630-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH 6DOH3ULFH4XLW FODLP 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUVWREHLQ JRRGFRQGLWLRQDQGLV HTXLWDEOHWRRWKHUVLQWKH QHLJKERUKRRGLQ*5$'( DQG(<%1RUHDOLQIR VXSSOLHGE\7365 12&+$1*( PAGE 7 of 46 GRIFFIN, MIKE 122,100 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER000348 APPEAL ID 34487 OWNER/ APPELLANT QUEEN, ANDREW & QUEEN, KATHERINE PARCEL ID/ VIN CONSE NT ABS TYPE 13706218 N REI ABS NUMBER 0001840158-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRORZ APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 239,100 200,000 01 REDUCTION 138,700 ACCEPT STAFF REC 138,700 DG/UM GRIFFIN, MIKE 0 136,100 108,000 01 REDUCTION 113,500 ACCEPT STAFF REC 113,500 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH 3URSHUW\ZDVUHYLHZHGLQ ILHOGDQGDSSHDUVLQJRRG FRQGLWLRQDQGLVHTXLWDEOH WRRWKHULQQHLJKERUKRRG SHUUHVLGHQWLDOUHSRUWUDQ &KDQJHLQYDOXHZDVGXH WRFKDQJHLQODQGXVH FRGHLQODQGOLQHVHFWLRQ RIUHFRUGFDUGIURP& DQGEHLQJSULFHE\WKH VTXDUHIRRWWRFRGH UXUDOKRPHZLWK60$& WKLVFDXVHGYDOXH UHGXFWLRQ65 12 &+$1*( 9:00 AM 18 BER 11-BER004172 14462 SMITH, VIOLA W 13303401 N REI 0001826950-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVHSURSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUHG WREHLQIDLUFRQGLWLRQ (<%ZDVWDNHQWR IRUWKLVOLVWLQJLQIR FRUUHFWHGRQUHFRUGFDUG WRVKRZ823RQEDFNRI KRXVHSULPDU\ZDOOIDFH EULFNDQGVHFRQGDU\ZDOO YLQ\ODQGURRIFRYHU FKDQJHGIURPDVSKDOWEWR DUFKVKLQJOHV6)<, LWHPVWDNHQRIIUHFRUG FDUGWRR65 PAGE 8 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER000211 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24862 SOMERSET, SHANE CARROL 13543298 N REI ABS NUMBER 0001838629-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH RU 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV /DQGLVMXVWSDVWXUH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 90,800 50,000 01 REDUCTION 70,600 ACCEPT STAFF REC 70,600 DG/UM GRIFFIN, MIKE 0 272,200 153,587 01 REDUCTION 142,900 ACCEPT STAFF REC 142,900 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ODQGZLWKFUHHNWKDWUXQV WKUXWKHPLGGOHRISDUFHO DGMXVWPHQWWRODQGOLQH IRU6:,0%8))(5 DQGSDUFHODOUHDG\KDV $&&(66DGMXVWPHQWRQ LWIURPUHYDO,QIR SURYLGHGE\73LQFOXGHV IRUHFORVXUHVDOHDQG SHQGLQJOLVWLQJVRI SDUFHOVIRUVDOH65 9:00 AM 20 BER 11-BER007054 41143 SUMMERLIN, ERICA KAY 19703210 N REI 0001942832-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUHGWREHLQ JRRGFRQGLWLRQZLWKDOO OLVWLQJLQIRFRUUUHFW *5$'(RQSDUFHOZDV LQLWDLOO\VHWDW (;&(//(17LQHUURU DQGZDVFRUUHFWHGWR VKRZ$9(5$*(WR PDNHHTXLWDEOHWRRWKHU SDUFHOVLQQHLJKERUKRRG 1HZRZQHUSXUFKDVHG SURSHUW\65 PAGE 9 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER002744 APPEAL ID 31226 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13534273 N REI ABS NUMBER 0001836594-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRSURYLGHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 76,000 46,600 02 NO CHANGE 76,000 ACCEPT STAFF REC 76,000 JB/UM )RUHFORVXUH12 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RLQIRSURYLGHG 0 76,000 46,600 02 NO CHANGE 76,000 ACCEPT STAFF REC 76,000 JB/UM 0 76,000 42,100 02 NO CHANGE 76,000 ACCEPT STAFF REC 76,000 JB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH9DQFDQW ORWVLQ7HOIDLUVXEGLYLVLRQ WKDWZHUHSXUFKDVHGLQ IURPODQG GHYHORSHPHQWFRUSWKLV ORWDQGVROGIRU /DQGYDOXHV DUHDOOHTXLWDEOHWRWKH RWKHUVLQVXE65 12 &+$1*( 9:00 AM 22 BER 11-BER001312 31261 WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13534304 N REI 0001836605-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWVLQ7HOIDLUVXEGLYLVLRQ WKDWZHUHSXUFKDVHGLQ IURPODQG GHYHORSHPHQWFRUSWKLV ORWDQGVROGIRU /DQGYDOXHV DUHDOOHTXLWDEOHWRWKH RWKHUVLQVXE65 12 &+$1*( 9:00 AM 23 BER 11-BER001311 31239 WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13534309 N REI 0001836612-20112011-0000-0 01 Above Market )RUHFORVXUH12 GRIFFIN, 6DOH'DWH1$ MIKE 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RPLQIRSURYLGHGWR VXSSRUWYDOXH 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWVLQ7HOIDLUVXEGLYLVLRQ WKDWZHUHSXUFKDVHGLQ IURPODQG GHYHORSHPHQWFRUSWKLV ORWQXPEHU DQGVROGIRU /DQGYDOXHV DUHDOOHTXLWDEOHWRWKH RWKHUVLQVXE65 12 &+$1*( PAGE 10 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 24 LEVEL BER CASE NUMBER 11-BER001307 APPEAL ID 31246 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13534334 N REI ABS NUMBER 0001836622-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RWHQRXJKLQIRSURYLGHG PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 76,000 42,100 02 NO CHANGE 76,000 ACCEPT STAFF REC 76,000 JB/UM 0 32,000 25,675 02 NO CHANGE 32,000 ACCEPT STAFF REC 32,000 UM/DG 0 32,000 25,675 02 NO CHANGE 32,000 ACCEPT STAFF REC 32,000 UM/DG 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWVLQ7HOIDLUVXEGLYLVLRQ WKDWZHUHSXUFKDVHGLQ IURPODQG GHYHORSHPHQWFRUS WKHVHORWQXPEHUV DQGVROGIRU /DQGYDOXHV DUHDOOHTXLWDEOHWRWKH RWKHUVLQVXE65 12 &+$1*( 9:00 AM 25 BER 11-BER002746 31247 WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13538302 N REI 0001837438-20112011-0000-0 01 Above Market )RUHFORVXUH1R GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFHPXOWLORWV 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RHQRXJKLQIRSURYLGHG 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWLQ%ULJKWRQ3DUN VXEGLYLVLRQ6XEMHFWLV HTXLWDEOHWRRWKHUORWLQ DUHD73SXUFKDVHG ORWVLQIRU ZKLFKDYHUDJHRXWWRWR EHSHUORW/RW SULFHUHGXFWLRQIURP SUHYLRXV\HDUV65 12&+$1*( 9:00 AM 26 BER 11-BER002748 31240 WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13538304 N REI 0001837440-20112011-0000-0 01 Above Market )RUHFORVXUH1R GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFHPXOWLORWV 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RHQRXJKLQIRSURYLGHG 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWLQ%ULJKWRQ3DUN VXEGLYLVLRQ6XEMHFWLV HTXLWDEOHWRRWKHUORWLQ DUHD73SXUFKDVHG ORWVLQIRU ZKLFKDYHUDJHRXWWRWR EHSHUORW/RW SULFHUHGXFWLRQIURP SUHYLRXV\HDUV65 12&+$1*( PAGE 11 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 27 LEVEL BER CASE NUMBER 11-BER002760 APPEAL ID 31219 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13538305 N REI ABS NUMBER 0001837441-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFHPXOWLORWV 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RHQRXJKLQIRSURYLGHG PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 32,000 25,675 02 NO CHANGE 32,000 ACCEPT STAFF REC 32,000 UM/DG 0 32,000 25,765 02 NO CHANGE 32,000 ACCEPT STAFF REC 32,000 UM/DG 0 136,400 123,700 ACCEPT STAFF REC 123,700 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWLQ%ULJKWRQ3DUN VXEGLYLVLRQ6XEMHFWLV HTXLWDEOHWRRWKHUORWLQ DUHD73SXUFKDVHG ORWVLQIRU ZKLFKDYHUDJHRXWWRWR EHSHUORW/RW SULFHUHGXFWLRQIURP SUHYLRXV\HDUV65 12&+$1*( 9:00 AM 28 BER 11-BER002751 31227 WEEKLEY HOMES LP / HARDING AND CARBONE, INC 13538306 N REI 0001837442-20112011-0000-0 01 Above Market )RUHFORVXUH1R GRIFFIN, 6DOH'DWH6DOH MIKE 3ULFHPXOWLORWV 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RHQRXJKLQIRSURYLGHG 6DOHV5DWLR &2' &RXQW\CV&DVH9DFDQW ORWLQ%ULJKWRQ3DUN VXEGLYLVLRQ6XEMHFWLV HTXLWDEOHWRRWKHUORWLQ DUHD73SXUFKDVHG ORWVLQIRU ZKLFKDYHUDJHRXWWRWR EHSHUORW/RW SULFHUHGXFWLRQIURP SUHYLRXV\HDUV65 12&+$1*( 9:00 AM 29 BER 11-BER002187 26105 WILSON, JOHN HUNTER & WILSON, FRANCES 13704217 N REI 0001839822-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 'RHVQRWWKLQNWKH PHWKRGRORJ\IRU QHLJKERUKRRGXVHGE\ DSSUDLVHULVDFFXUDWH 6DOHV5DWLR &2' &RXQW\CV&DVHSURSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGDSSHDUHGWREHLQ IDLUFRQGLWLRQ(<% FKDQJHGWRIRUWKLV /LVWLQJLQIRFRUUHFWHGLQ 6)<,DUHDWRVKRZ ;GHFNRQEDFNRI KRXVH7SVXSSOLHGQR RWKHULQIR65 PAGE 12 of 46 GRIFFIN, MIKE 125,000 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 30 LEVEL BER CASE NUMBER 11-BER002185 APPEAL ID 26108 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE WILSON, JOHN HUNTER & WILSON, FRANCES 13704305 N REI ABS NUMBER 0001839869-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 'RQCWWKLQNWKDW PHWKRGRORJ\IRU QHLJKERUKRRGXVHGE\ DSSUDLVHULVDFFXUDWH 9HU\ROGKRXVHLQ GLVUHSDLU APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 261,000 130,000 01 REDUCTION 210,000 ACCEPT STAFF REC 210,000 DG/UM HUDSON, SCOTT 0 1,925,400 1,560,000 01 REDUCTION 1,649,500 ACCEPT STAFF REC 1,649,500 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGDQG DSSHDUHGWREHLQSRRU FRQGLWLRQ(<%ZDV FKDQJHGWRIRUWKLV /DQGOLQHDGMXVWPHQWIRU $&&(66DQG&21' IRUSRQGWKDWVLWVRQ SDUFHODQGWRSRLVVXH 1RSHUWDLQHQWLQIR VXSSOLHGE\7365 9:00 AM 31 BER 11-BER003315 37408 SAM'S MART INC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 02502301 N REI 0001498803-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $SSHOO 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD 6DPCV0DUWORFDWHGLQDW WKHFRUQHURI5HDPHV 5GDQG+DUULV%OYG7KH ODQGYDOXHLQLWLDOO\VHWDW VTIWZDVDGMXVWHG WRWRUHFRJQL]H $FFHVVLVVXHV7KH FRXQW\KDVVXSSOLHGDOLVW RI&RQYHQLHQFH6WRUH VDOHVWKDWKDYHWDNHQ SODFHLQ 0(&./(1%85* &2817<IURP 7KHVXEMHFWLVHTXLWDEO\ OLVWHGZLWKRWKHU FRPSDUDEOH%XLOGLQJ 7\SHV7KHFRXQW\ UHFRPPHQGVDQHZ DVVHVVHGYDOXHRI PAGE 13 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 32 LEVEL BER CASE NUMBER 11-BER001447 APPEAL ID 39698 OWNER/ APPELLANT SNS HOSPITALITY LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI PARCEL ID/ VIN CONSE NT ABS TYPE 04933134 N REI ABS NUMBER 0001641160-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $ERYH0DUNHW PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 5,899,300 0 01 REDUCTION 4,394,900 01 REDUCTION 4,278,700 DG/UM SCHUTT, HOLLY 0 2,805,400 2,057,952 01 REDUCTION 2,805,400 01 REDUCTION 2,355,160 DG/UM SCHUTT, HOLLY 0 20,400 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGRIIRI (0F&XOORJK'ULYHLQWKH 8QLYHUVLW\DUHD,WLV &RXQWU\,QQDQGVXLWHV,W LVDQURRPLQWHULRU FRUULGRUSURSHUW\WKDW ZDVEXLOWLQDQGLV FRQVLGHUHGDQYHU\JRRG OLPLWHGVHUYLFHXQLW7KH FRVWDSSURDFKZDVXVHG WRYDOXHWKHSURSHUW\IRU WKHFXUUHQWDVVHVVPHQW 7KHLQFRPHDSSURDFKWR YDOXHKDVEHHQDSSOLHG WRWKHVXEMHFWZLWKD LQGLFDWHGYDOXHRI 7KLVYDOXH ZDVDUULYHGDWXVLQJ H[SHQVHVYDFDQF\UDWHV DQGFDSUDWHVIURPWKH &RPPHUFLDO'DWD 6XUYH\7KHDYJGDLO\ UDWHXVHGLV7KH UHFRPPHQGDWLRQLVIRUD UHGXFWLRQLQYDOXHEDVHG RQWKHLQFRPHDSSURDFK WRYDOXH 9:00 AM 33 BER 11-BER006822 38055 WOODFIELD COLLINS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 09921129 N REI 0001752048-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHDSSURDFK &RXQW\CV&DVH2QH \HDULQFRPHH[SHQVHV SURYLGHG6HHWKH LQFRPHWHPSOHWH SURYLGHGLQSDFNHW$UHD YDFDQF\LVFDS UDWH7KHVXEMHFWLV HTXLWDEO\OLVWHG 9:00 AM 34 BER 11-BER001425 39589 WOODFIELD COLLINS LLC/ TAX ADVANTAGE PROPERTY SERVICES: DAVE PAWLOWSKI 09921130 N REI 0001752049-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH VHHSDUFHO 73CV&DVHDQG,VVXHV ,QFRPHDSSURDFK &RXQW\CV&DVH3OHDVH VHHLQIRIRUSDUFHO 7KHVXEMHFWLV HTXLWDEO\OLVWHG PAGE 14 of 46 0 02 NO CHANGE 20,400 ACCEPT STAFF REC 20,400 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 35 LEVEL BER CASE NUMBER 11-BER005369 APPEAL ID 17771 OWNER/ APPELLANT ARNOLD, W HALL JR PARCEL ID/ VIN CONSE NT ABS TYPE 07910323 N REI ABS NUMBER 0001707662-20112011-0000-0 REASON 01 Above Market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of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 86,000 APPELLANT OPINION VALUE ($) STAFF REC 35,000 01 REDUCTION STAFF REC VALUE ($) DECISION 78,900 01 REDUCTION DECISION VALUE ($) MOTION 59,800 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 36 LEVEL BER CASE NUMBER 11-BER004123 APPEAL ID 11599 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE BRITTANY INVESTMENTS LP - ATTN: THOMAS LATIMER 07504809 N REI ABS NUMBER 0001696997-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1 $1'*297%$1. 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 16 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 40,800 APPELLANT OPINION VALUE ($) STAFF REC 25,000 01 REDUCTION STAFF REC VALUE ($) DECISION 36,900 01 REDUCTION DECISION VALUE ($) MOTION 29,500 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 37 LEVEL BER CASE NUMBER 11-BER004130 APPEAL ID 11601 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE BRITTANY INVESTMENTS LP - ATTN: THOMAS LATIMER 07504810 N REI ABS NUMBER 0001697000-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1 $1'*297%$1. 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 17 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 42,300 APPELLANT OPINION VALUE ($) STAFF REC 25,000 01 REDUCTION STAFF REC VALUE ($) DECISION 38,200 01 REDUCTION DECISION VALUE ($) MOTION 30,400 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 38 LEVEL BER CASE NUMBER 11-BER004120 APPEAL ID 11603 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE BRITTANY INVESTMENTS LP - ATTN: THOMAS LATIMER 07504811 N REI ABS NUMBER 0001697003-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 08/7,3$5&(/ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1 $1'*297%$1. 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 18 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 40,900 APPELLANT OPINION VALUE ($) STAFF REC 25,000 01 REDUCTION STAFF REC VALUE ($) DECISION 37,000 01 REDUCTION DECISION VALUE ($) MOTION 29,600 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 39 LEVEL BER CASE NUMBER 11-BER005712 APPEAL ID 17773 OWNER/ APPELLANT BURDEN, LINDSAY T PARCEL ID/ VIN CONSE NT ABS TYPE 07910219 N REI ABS NUMBER 0001707595-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$6($5&+('27+(5 1%+')25 6833257,9(6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( 5(17,63(5 0217+7+(&203 ,1)250$7,21 3529,'('%<73$5( 2/'6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 19 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 95,700 APPELLANT OPINION VALUE ($) STAFF REC 65,000 01 REDUCTION STAFF REC VALUE ($) DECISION 83,200 01 REDUCTION DECISION VALUE ($) MOTION 71,900 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 40 LEVEL BER CASE NUMBER 11-BER003598 APPEAL ID 24533 OWNER/ APPELLANT GRAHAM INVESTMENT COMPANY PENSION / MICHAEL I JAFFA PARCEL ID/ VIN CONSE NT ABS TYPE 07909932 N REI ABS NUMBER 0001707525-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( 08/7,3$5&(/$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 20 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 67,900 APPELLANT OPINION VALUE ($) STAFF REC 64,000 01 REDUCTION STAFF REC VALUE ($) DECISION 62,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 62,900 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 41 LEVEL BER CASE NUMBER 11-BER005297 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17772 JAFFA, MICHAEL 07908106 N REI ABS NUMBER 0001707193-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( 08/7,3$5&(//(66 $1')25&(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 21 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 68,200 APPELLANT OPINION VALUE ($) STAFF REC 49,500 01 REDUCTION STAFF REC VALUE ($) DECISION 61,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 61,500 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 42 LEVEL BER CASE NUMBER 11-BER006136 APPEAL ID 21654 OWNER/ APPELLANT JOHNSON, MICHAEL & JOHNSON, ELAINE PARCEL ID/ VIN CONSE NT ABS TYPE 08020506 N REI ABS NUMBER 0001709808-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( (<%:$6&+$1*(' 72$1'7+( *5$'(727+( &203,1)250$7,21 3529,'('%<73,6 +286( +$:7+251(1;7 '2257+(68%-(&7 /$1'86(&2'(,6 08/7,)$0,/<7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 22 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 171,500 APPELLANT OPINION VALUE ($) STAFF REC 140,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 171,500 01 REDUCTION DECISION VALUE ($) MOTION 143,600 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 43 LEVEL BER CASE NUMBER 11-BER005119 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 10591 KEARSE, HENRY M JR & KEARSE, MARTHA 08020112 N REI ABS NUMBER 0001709617-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &+$1*(7+(*5$'( 72$1'(<%72 7+(&203 ,1)250$7,21 3529,'('%<73$5( 5(/$7('$)7(56$/( /(66$1' )25(&/2685(7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 23 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 344,900 APPELLANT OPINION VALUE ($) STAFF REC 240,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 344,900 01 REDUCTION DECISION VALUE ($) MOTION 287,000 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 44 LEVEL BER CASE NUMBER 11-BER005117 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 10593 KEARSE, HENRY M JR & KEARSE, MARTHA 08020113 N REI ABS NUMBER 0001709619-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &+$1*(7+(*5$'( 72$1'7+((<% 727+(&203 ,1)250$7,21 3529,'('%<73$5( 5(/$7('$)7(56$/( /(66$1' )25(&/2685(7+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 24 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 302,300 APPELLANT OPINION VALUE ($) STAFF REC 220,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 302,300 01 REDUCTION DECISION VALUE ($) MOTION 250,400 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 45 LEVEL BER CASE NUMBER 11-BER005233 APPEAL ID 6426 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KRUEGER, RONALD & KRUEGER, RUTH / BRETT KRUEGER 07807407 N REI ABS NUMBER 0001703532-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$612 6$/(6)257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$6($5&+('27+(5 1%+')25 6833257,9(6$/(6 7+(&203 ,1)250$7,21 3529,'('%<73 620(:(5(2/'(5 6$/(67+$7'2(6 1276833257$ &+$1*(,17+( 9$/8(7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,612&+$1*( ,19$/8( 65RU5HFRPPHQGHG Y$/8( PAGE 25 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 512,700 APPELLANT OPINION VALUE ($) STAFF REC 240,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 512,700 01 REDUCTION DECISION VALUE ($) MOTION 285,200 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 46 LEVEL BER CASE NUMBER 11-BER001607 APPEAL ID 34610 OWNER/ APPELLANT MV TRYON III LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI PARCEL ID/ VIN CONSE NT ABS TYPE 07909506 N REI ABS NUMBER 0001707371-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( 08/7,3$5&(//(66 $1')25&(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 26 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 77,800 APPELLANT OPINION VALUE ($) STAFF REC 68,517 01 REDUCTION STAFF REC VALUE ($) DECISION 67,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 67,800 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 47 LEVEL BER CASE NUMBER 11-BER004888 APPEAL ID 3491 OWNER/ APPELLANT SCHILL, FAMILY TRUST - ATTN: RICHARD D SCHILL PARCEL ID/ VIN CONSE NT ABS TYPE 08021209 N REI ABS NUMBER 0001709888-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$&216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 72$1'7+( *5$'(727+( &203,1)250$7,21 3529,'('%<73$5( /(667+$1 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 27 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 179,700 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 193,400 01 REDUCTION DECISION VALUE ($) MOTION 179,700 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER003942 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11596 STIKELEATHER, RICHARD 07504906 N REI ABS NUMBER 0001697015-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG Y$/8( PAGE 28 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 56,800 APPELLANT OPINION VALUE ($) STAFF REC 17,000 01 REDUCTION STAFF REC VALUE ($) DECISION 50,100 01 REDUCTION DECISION VALUE ($) MOTION 43,500 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER003940 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11591 STIKELEATHER, RICHARD W 07506413 N REI ABS NUMBER 0001697529-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH121*,9(1 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 29 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 52,300 APPELLANT OPINION VALUE ($) STAFF REC 20,000 01 REDUCTION STAFF REC VALUE ($) DECISION 47,600 01 REDUCTION DECISION VALUE ($) MOTION 33,400 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER003951 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11590 STIKELEATHER, RICHARD W 07506414 N REI ABS NUMBER 0001697532-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH121*,9(1 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 30 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 41,600 APPELLANT OPINION VALUE ($) STAFF REC 20,000 01 REDUCTION STAFF REC VALUE ($) DECISION 37,600 01 REDUCTION DECISION VALUE ($) MOTION 33,600 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER003953 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11592 STIKELEATHER, RICHARD W 07507609 N REI ABS NUMBER 0001697863-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 31 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 65,800 APPELLANT OPINION VALUE ($) STAFF REC 17,000 01 REDUCTION STAFF REC VALUE ($) DECISION 58,200 01 REDUCTION DECISION VALUE ($) MOTION 46,900 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER003955 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11594 STIKELEATHER, RICHARD W 07507610 N REI ABS NUMBER 0001697864-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 32 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 45,700 APPELLANT OPINION VALUE ($) STAFF REC 20,000 01 REDUCTION STAFF REC VALUE ($) DECISION 39,700 01 REDUCTION DECISION VALUE ($) MOTION 30,600 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER004983 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11597 STIKELEATHER, RICHARD W 07509502 N REI ABS NUMBER 0001698323-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 33 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 34,900 APPELLANT OPINION VALUE ($) STAFF REC 20,000 01 REDUCTION STAFF REC VALUE ($) DECISION 31,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 31,200 JB/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER005002 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17501 STIKELEATHER, RICHARD W 07907708 N REI ABS NUMBER 0001707123-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( 08/7,3$5&(//(66 $1')25&(' 6$/(67+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 34 of 46 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 74,900 APPELLANT OPINION VALUE ($) STAFF REC 22,000 01 REDUCTION STAFF REC VALUE ($) DECISION 67,200 01 REDUCTION DECISION VALUE ($) MOTION 62,000 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 55 LEVEL BER CASE NUMBER 11-BER003944 APPEAL ID 11593 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE STIKLEATHER, RICHARD W 07508218 N REI ABS NUMBER 0001698071-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 55,600 35,000 01 REDUCTION 49,200 ACCEPT STAFF REC 49,200 UM/DG 0 75,800 30,000 01 REDUCTION 68,000 01 REDUCTION 62,700 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73$5( /(66$1' *297%$1.6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 56 BER 11-BER005226 17505 STIKLEATHER, RICHARD W 07907721 N REI 0001707145-20112011-0000-0 01 Above Market WESTON, AL PAGE 35 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 57 LEVEL BER CASE NUMBER 11-BER001324 APPEAL ID 36541 OWNER/ APPELLANT TRIPLE CROWN LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI PARCEL ID/ VIN CONSE NT ABS TYPE 09107202 N REI ABS NUMBER 0001724433-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 0 557,000 200,000 01 REDUCTION 0 57,300 5,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 503,400 01 REDUCTION 373,000 DG/UM 10,000 ACCEPT STAFF REC 10,000 UM/DG 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 7212&203 ,1)250$7,21 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH 9:00 AM 58 BER 11-BER003828 2755 WEBBER, SPURGEON W JR & WEBBER, LORETTA 07502311 N REI 0001696125-20112011-0000-0 01 Above Market )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( +286(:$6'(02 $1'/27,69$&$17 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 36 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON 9:00 AM 59 BER 11-BER003560 39812 631 NORTH TRYON, LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07803301 N REI 0001701777-20112011-0000-0 01 Above Market 9:00 AM 60 BER 11-BER002016 36450 AFP PROPERTIES II LLC 07711826 N REI 0001700395-20112011-0000-0 01 Above Market 9:00 AM 61 BER 11-BER002445 37194 BRE/NC INDUSTRIAL PROPERTIES LLC / DUFF & PHELPS, LLC ATTN: STEVEN B. GRAHAM 07717112 N REI 0001700590-20112011-0000-0 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH VTIW 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV /DQGVDOHVDQGOLVWLQJV 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV YDFDQWODQG,WLVORFDWHG RQWKHFRUQHURI17U\RQ 6WDQG:WK6W UXQQLQJWR1&KXUFK6W 7KH&RXQW\KDVUHGXFHG WKHODQGYDOXHDQG UHFRPPHQGVDUHGXFWLRQ PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 9,950,900 3,781,008 01 REDUCTION 5,225,000 ACCEPT STAFF REC 5,225,000 DG/UM )RUHFORVXUH1R WORLEY, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH(IIHFWLYH 'DWH 73CV&DVHDQG,VVXHV 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD VTIW:DUHKRXVH EXLOWLQDQG FRQVLVWLQJRIVTIW RIILFHDQGVTIW ZDUHKRXVH,WLVORFDWHG DW8SSHU$VEXU\ $Y7KH&RXQW\KDVD SURIRUPDWKDWVXSSRUWVD FKDQJHLQYDOXH &RXQW\65 0 1,935,500 975,000 01 REDUCTION 1,447,800 ACCEPT STAFF REC 1,447,800 UM/DG )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH LQFOXGHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 3URIRUPDDQG ZDUHKRXVHFRPSV 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD &ODVV$ZDUHKRXVHEXLOW LQIXOO\RFFXSLHG ZLWKWZRWHQDQWV0\HU 'HFRUDWLYH6XUIDFHVDQG &DUUROO7LUH&R,WLV ORFDWHGRQ,QWHUVWDWH 1RUWK'URIIWKH, 6HUYLFHUGQHDU6WDULWD 5G7KH&RXQW\KDVD SURIRUPDWKDWVXSSRUWV LWVYDOXH &RXQW\651R&KDQJH 0 3,825,900 3,825,900 ACCEPT STAFF REC 3,825,900 UM/DG &RXQW\65 PAGE 37 of 46 2,835,356 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 62 BER 11-BER002902 37181 BRE/NC INDUSTRIAL PROPERTIES LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07717111 N REI 0001700588-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH LQFOXGHG 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\DUH7ZR PXOWLWHQHWRIILFH ZDUHKRXVHVEXLOWLQ 7KH\DUHORFDWHG RQ,QWHUVWDWH1RUWK'URII WKH,6HUYLFHUGQHDU 6WDULWD5G7KH&RXQW\ KDVDSURIRUPDWKDW VXSSRUWVLWVYDOXH &RXQW\651R&KDQJH 0 4,781,300 9:00 AM 63 BER 11-BER002254 36381 CL MANAGEMENT LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 07713303 N REI 0001700497-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 3URIRUPD 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD VTIW:DUHKRXVH EXLOWLQDQG FRQVLVWLQJRIVTIW RIILFHDQG ZDUHKRXVH,WLVUXQV EHWZHHQWKH*UDKDP6W DQG-RH6W7KH&RXQW\ KDVDSURIRUPDWKDW VXSSRUWVDFKDQJHLQ YDOXH &RXQW\65 0 113,700 PAGE 38 of 46 WORLEY, MIKE APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE 60,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 4,781,300 ACCEPT STAFF REC 4,781,300 UM/DG 90,000 ACCEPT STAFF REC 90,000 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9:00 AM 64 BER 11-BER000783 40810 FIRST STATES INVESTORS 104 LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 07801401 N REI 0002619143-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH 6DOH'DWH 6DOH3ULFH LQFOXGHGSDUFHOV 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD VTIWVWRU\ &ODVV$RIILFHEXLOWLQ ,WDOVRKDV VSDFHVDYDLODEOH,WLV ORFDWHGRQWKHFRUQHURI 17U\RQ6WDQG: 7UDGH6W7KH&RXQW\ KDVUDQD3URIRUPD SURYLGHGLQSDFNHW XVLQJPDUNHWGDWDWKDW VXSSRUWVDQLQFUHDVHLQ YDOXH &RXQW\65 0 82,220,300 56,569,400 02 NO CHANGE 9:00 AM 65 BER 11-BER000790 40116 FIRST STATES INVESTORS 104 LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 07801403 N REI 0001701143-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH LQFOXGHGSDUFHOV 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVDVWULS RIODQGZKLFKLVWKH GULYHZD\ZKLFKSURYLGHV DFFHVVWRWKH ,QGHSHQGHQFH&HQWHU IRUGHOLYHU\WUXFNVDQG SDUNLQJ,WLVSULFHG HTXLWDEO\ZLWKRWKHU SDUFHOVRQWKHEORFN,WLV ORFDWHGRQ1&KXUFK6W EHWZHHQ:7UDGH6W DQG:WK6W 0 1,071,600 500,000 02 NO CHANGE &RXQW\651R&KDQJH PAGE 39 of 46 STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 82,220,300 03 INCREASE IN VALUE 92,321,400 DG/UM 1,071,600 ACCEPT STAFF REC 1,071,600 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 66 BER 11-BER000784 40428 FIRST STATES INVESTORS 104 LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 07801404 N REI 0001701145-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH LQFOXGHGSDUFHOV 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVDIRXU VWRU\SDUNLQJGHFN WKRXJKWWRKDYH VSDFHV,WLVORFDWHGRQ 1&KXUFK6WEHWZHHQ :7UDGH6WDQG:WK 6W7KH&RXQW\KDVUXQD 3URIRUPDWKDWVXSSRUWV RXUYDOXH%DVHGRQ VSDFHV &RXQW\651R&KDQJH 0 4,301,800 9:00 AM 67 BER 11-BER001985 36791 NCNB NATIONAL BANK OF N C / ERNST & YOUNG 07802501 N REI 0001701397-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD VTIW'D\FDUH RZQHGE\%DQNRI $PHULFD,WVLWRQ DF,WLVORFDWHGRQWKH FRUQHURI:WK6WDQG 13RSODU6W7KH&RXQW\ KDVDGMXVWHGWKHODQG YDOXHDQGUHFRPPHQGVD GHFUHDVHLQYDOXH &RXQW\65 0 12,524,500 9:00 AM 68 BER 11-BER001145 40217 SOLUS MARRIOTT CHARLOTTE LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 07801413 N REI 0001701147-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVRQHRI IRXUDLUULJKWVSDUFHO DERYHWKH0DUULRW+RWHO ,WFRQVLVWVRIDFDQG LVDERYHHOHYDWLRQ $OOIRXUDLU ULJKWVDUHSULFHGDW VTIW &RXQW\651R&KDQJH 0 357,200 PAGE 40 of 46 APPELLANT OPINION VALUE ($) STAFF REC 2,251,800 02 NO CHANGE 0 01 REDUCTION 0 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 4,301,800 ACCEPT STAFF REC 4,301,800 DG/UM 5,253,300 ACCEPT STAFF REC 5,253,300 UM/DG 357,200 ACCEPT STAFF REC 357,200 DG/UM DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 69 BER 11-BER002036 41199 STAMPLEY C D ENTERPRISES INC - ATTN: CREWS WALDEN 07307202 N REI 0001694338-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 5HQWDO'DWD 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV DVTIW :DUHKRXVHEXLOWLQ DQGFRQVLVWLQJRIVT IWRIILFHDQG ZDUHKRXVH,WLVRQWKH FRUQHURI:%ODQG6W DQG:LQQLIUHG6W%DVHG RQWKHODQGYDOXHVIRUWKH VXEMHFWWDZDUHKRXVHLV QRWWKHKLJKHVWDQGEHVW XVHRIWKLVVLWHDWWKLVDW WKLVWLPH7KH&RXQW\ KDVUHGXFHGWKH%XLOGLQJ (<%IURPWR DQGDGGHG )XQFWLRQDOWREULQJWKH EXLOGWRUHPDLQLQJ YDOXH &RXQW\65 0 861,400 9:00 AM 70 BER 11-BER001965 37402 TWO TRYONHUNDRE D ONE NORTH LLC / ERNST & YOUNG 07801322 N REI 0001701134-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH MIKE 6DOH3ULFH 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6XSSOLHGQRLQIR 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD VTIWVWRU\ &ODVV$RIILFHEXLOWLQ ,WDOVRLQFOXGHVD VSDFH3DUNLQJ 'HFNDQGVPDOOUHWDLO VWRUHV,WLVORFDWHGRQ WKHFRUQHURI17U\RQ6W DQG:WK6W7KH &RXQW\KDVUXQD3UR IRUPDSURYLGHGLQ SDFNHWXVLQJPDUNHW GDWDWKDWVXSSRUWVRXU YDOXH &RXQW\651R&KDQJH 0 125,774,60 0 PAGE 41 of 46 APPELLANT OPINION VALUE ($) STAFF REC 386,300 01 REDUCTION 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 707,200 01 REDUCTION 125,774,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 649,400 DG/UM 125,774,600 UM/DG DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 71 BER 11-BER001144 40367 WTCJR CLT LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 07714103 N REI 0001700509-20112011-0000-0 01 Above Market )RUHFORVXUH1R WORLEY, 6DOH'DWH6DOH MIKE 3ULFH 732SLQLRQRI9DOXH 1RQH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 1RQH 6DOHV5DWLR1$ &2'±1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD 7UXFN7HUPLQDO FRQVLVWLQJRIDVT IWORDGLQJDVTIW RIILFHDQGD VHUYLFHJDUDJHEXLOWLQ ,WLVUXQVEHWZHHQ WKH,6HUYLFHUGDQG &RWWRQZRRG6WQHDU *UDKDP6W7KH&RXQW\ KDVDSURIRUPDWKDW VXSSRUWVLWVYDOXH &RXQW\651R&KDQJH 0 1,225,200 0 02 NO CHANGE 1,225,200 ACCEPT STAFF REC 1,225,200 UM/DG 9:00 AM 72 BER 11-BER002525 40260 KUNKLEMAN, GREGORY L 00524313 N REI 0001440978-20112011-0000-0 01 Above Market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of 46 WORTHEN, RUSS DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 73 LEVEL BER CASE NUMBER 11-BER003318 APPEAL ID 37410 OWNER/ APPELLANT SAM'S MART INC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI PARCEL ID/ VIN CONSE NT ABS TYPE 00504215 N REI ABS NUMBER 0001436268-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH 0 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 ($) MOTION 0 1,826,800 1,650,000 02 NO CHANGE 1,826,800 01 REDUCTION 1,733,600 DG/UM 0 2,008,700 1,200,000 02 NO CHANGE 2,008,700 01 REDUCTION 1,885,400 DG/UM 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFWLV &219(1,(1&(6725( ZLWK&DU:DVK'%$ 6$0CV0$57/RFDWHG DWWKHHQWUDQFHRI 1RUWKFURVV6KRSSLQJ &HQWHUDW6DP)XUU 5RDG([FHOOHQWDFFHVVLQ DQGRXWRIVXEMHFWLQD KLJKWUDIILFDUHDQRWHG 9LVLWHG65 1& 9:00 AM 74 BER 11-BER003299 37413 SAM'S MART INC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 00504401 N REI 0001436338-20112011-0000-0 01 Above Market )RUHFORVXUH12 WORTHEN, 6DOH'DWH1$6DOH RUSS 3ULFH1$ 732SLQLRQRI9DOXH 0 733ULYDWH$SSUDLVDO 121( $SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHV121(2))(5(' 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFWLV &219(1,(1&(6725( ZLWK7(;$&2(;35(66 /8%(&(17(5DQG&DU :DVK'%$6$0CV 0$57/RFDWHGDWWKH HQWUDQFHRI&DOGZHOO &UHHN6KRSSLQJ&HQWHU DW6WDWHVYLOOH5RDG# 6DP)XUU5RDG([FHOOHQW DFFHVVEHWZHHQWKUHH OHDGLQJIDVWIRRG UHVWDXUDQWVIURQWLQJ 6WDWHVYLOOH5RDGQRWHG +LJK7UDIILFDUHDZLWK H[FHOOHQWYLVLELOLW\ REVHUYHG9LVLWHGVXEMHFW RQ65 1& PAGE 43 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. 9:00 AM 75 LEVEL BER CASE NUMBER 11-BER001450 APPEAL ID 40170 OWNER/ APPELLANT SOUTH CENTRAL OIL CO INC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI PARCEL ID/ VIN CONSE NT ABS TYPE 00527202 N REI ABS NUMBER 0001441568-20112011-0000-0 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 ($) PENALTY DECISION APPR VALUE ($) 0 5,576,100 GRIFFIN, MIKE 0 APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 03 INCREASE 8,575,100 01 REDUCTION 5,451,800 UM/DG 56,000 0 WITHDRAWAL 56,000 Withdrawn 0 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFWLV D5(7$,/6+23675,3 ZLWKD)$67)22' 5HVWDXUDQW:(1'<C6 '%$1250$1 &5266,1*/RFDWLRQLV H[FHOOHQWZLWK $FFHVVLELOLW\IURPIURQW VLGHDQGUHDUQRWHG 9LVLELOLW\LVUHPDUNDEOH IURP,DQG: &DWDZED/DQG/RFDWLRQ IDFWRUZDVRPLWWHGLQ HUURUFRUUHFWHG9DOXHG E\WKH&267 $3352$&+DW %\ FRPSDULVRQWKH ,1&20($3352$&+ UHYHDOVDYDOXHRI 9LVLWHG VXEMHFWRQ 65 ,QFUHDVHWR 9:00 AM 76 BER 11-BER002904 27043 FIFTH THIRD BANK / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13703342 Y REI 0001839707-20112011-0000-0 01 Above Market )RUHFORVXUH 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\CV&DVH 9:00 AM 77 BER 11-BER002908 27045 TAYLOR, GREGORY & TAYLOR, CYNTHIA / THOMSON REUTERS ATTN: SUZANNE MARKLEY 13703343 Y REI 0001839708-20112011-0000-0 01 Above Market GRIFFIN, MIKE 0 381,600 0 WITHDRAWAL 381,600 Withdrawn 0 9:00 AM 78 BER 11-BER001977 37400 BANK OF AMERICA / ERNST & YOUNG 07802323 Y REI 0001701383-20112011-0000-0 01 Above Market WORLEY, MIKE 0 88,578,200 0 WITHDRAWAL 88,578,200 Withdrawn 0 9:00 AM 79 BER 11-BER002719 40898 DCT WOODPARK NC LLC / PARADIGM TAX GROUP - ATTN: ERIC VINTON 07720102 Y REI 0001700893-20112011-0000-0 01 Above Market WORLEY, MIKE 0 975,800 800,000 WITHDRAWAL 975,800 Withdrawn 0 9:00 AM 80 BER 11-BER002714 40897 DCT WOODPARK NC LLC / PARADIGM TAX GROUP - ATTN: ERIC VINTON 07720107 Y REI 0001700911-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,667,700 1,200,000 WITHDRAWAL 1,667,700 Withdrawn 0 PAGE 44 of 46 DECISION COMMENTS Board of Equalization and Review - January 25, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 81 BER 11-BER002679 40899 DCT WOODPARK NC LLC / PARADIGM TAX GROUP - ATTN: ERIC VINTON 07720210 Y REI 0001700945-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,084,400 900,000 WITHDRAWAL 1,084,400 Withdrawn 0 9:00 AM 82 BER 11-BER003452 40661 REALTY ASOCIATES FUND V LP THE / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720101 Y REI 0001700890-20112011-0000-0 01 Above Market WORLEY, MIKE 0 791,800 0 WITHDRAWAL 791,800 Withdrawn 0 9:00 AM 83 BER 11-BER003448 40629 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720104 Y REI 0001700900-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,957,600 818,000 WITHDRAWAL 1,957,600 Withdrawn 0 9:00 AM 84 BER 11-BER003465 40632 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720105 Y REI 0001700904-20112011-0000-0 01 Above Market WORLEY, MIKE 0 2,042,700 880,821 WITHDRAWAL 2,042,700 Withdrawn 0 9:00 AM 85 BER 11-BER003463 40626 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720106 Y REI 0001700908-20112011-0000-0 01 Above Market WORLEY, MIKE 0 2,912,800 0 WITHDRAWAL 2,912,800 Withdrawn 0 9:00 AM 86 BER 11-BER003457 40624 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720205 Y REI 0001700926-20112011-0000-0 01 Above Market WORLEY, MIKE 0 2,070,000 0 WITHDRAWAL 2,070,000 Withdrawn 0 9:00 AM 87 BER 11-BER003470 40620 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720206 Y REI 0001700930-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,989,800 720,009 WITHDRAWAL 1,989,800 Withdrawn 0 9:00 AM 88 BER 11-BER003437 40659 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720207 Y REI 0001700934-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,093,600 0 WITHDRAWAL 1,093,600 Withdrawn 0 9:00 AM 89 BER 11-BER003385 40622 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720208 Y REI 0001700938-20112011-0000-0 01 Above Market WORLEY, MIKE 0 3,056,900 0 WITHDRAWAL 3,056,900 Withdrawn 0 9:00 AM 90 BER 11-BER003440 40658 TRINITY PARTNERS / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07720209 Y REI 0001700942-20112011-0000-0 01 Above Market WORLEY, MIKE 0 1,244,300 0 WITHDRAWAL 1,244,300 Withdrawn 0 Notes: 078-074-07: Rescheduled from 1/11 due to TP being out of state on business. 080-204-11 - Rescheduled to 1/12 to be heard with 080-204-45 for medical reasons. PAGE 45 of 46 133-034-01: Rescheduled from 1/11 due to death of her (Barbara Fann's) Mother. DECISION COMMENTS Board of Equalization and Review - January 25, 2012 Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 46 of 46 BER CHAIRMAN