Board of Equalization and Review - April 18, 2012
Date run: 5/10/2012 9:07:33 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
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NO.
5
LEVEL
Docket Date:
CASE
NUMBER
APPEAL
ID
4/18/2012
OWNER/
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9:00 AM 1
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11-BER002078
40334
APPLE EIGHT
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ELIZABETH D /
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NORTH
CAROLINA, INC. ATTN: JEFF
SMITH
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DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
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CASE
NUMBER
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ID
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COMMENTS
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NUMBER
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DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
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LEVEL
CASE
NUMBER
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ID
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9:00 AM 10
BER
11-BER003414
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DECISION
COMMENTS
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CASE
NUMBER
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ID
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9:00 AM 13
BER
11-BER001800
39628
KMWM LP /
SMITH,
ANDERSON,
BLOUNT,
DORSETT,
MITCHELL &
JERNIGAN, LLP ATTN: JAMES K
DORSETT, III
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DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
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ROW
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LEVEL
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NUMBER
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ID
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9:00 AM 16
BER
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DECISION
COMMENTS
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ROW
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LEVEL
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NUMBER
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9:00 AM 20
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PAGE 7 of 16
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
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BER
11-BER007382
41916
BRANFUL LLC /
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INC - ATTN:
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APPELLANT
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VALUE ($)
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1,101,400 02 NO
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DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
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ID/ VIN
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9:00 AM 26
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11-BER007327
35398
CK DAVIDSON #1
LLC
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37320
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L O CHARLOTTE
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WORTHEN,
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COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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NT
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9:00 AM 29
BER
11-BER007328
35530
LAKEPOINTE
CORP CENTER
ASSOC LLC
14307118
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35535
LAKEPOINTE
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DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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NT
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BER
11-BER007658
38285
LAKESHORE
MARKETPLACE
LLC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
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00110102
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37292
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CORP (320250) /
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BER
11-BER007237
39946
MCKIBBON
HOTEL GROUP
OF / AD
VALOREM TAX
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PAGE 11 of 16
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
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NT
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($)
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VALUE ($)
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VALUE ($)
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9:00 AM 35
BER
11-BER000955
41361
MOLE-PARKER
ENTERPRISES /
MITCHELL &
ASSOCIATES ATTN: JOHN R
MITCHELL
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38473
NORTHCROSS R
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PAGE 12 of 16
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
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($)
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VALUE ($)
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VALUE ($)
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9:00 AM 37
BER
11-BER007134
35541
PARAGON
MEDIA LLC
04740102
N
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36619
PARK AVENUE
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LLC
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PAGE 13 of 16
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
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9:00 AM 40
BER
11-BER007611
41347
PURSER, RUTH
& PURSER,
HENRY DEVON /
CHARLES
GRAHAM
13105101
N
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0001825096-20112011-0000-0
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FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
9LVLWHGRQ65
,QFUHDVHWR
0
725,700
9:00 AM 41
BER
11-BER006897
37348
SHPG
HOSPITALITY
INC / UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
00114409
N
REI
0001407414-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$33(//$17+$6
$&&(37('
9$/8(!!65
5HGXFWLRQWR
0
2,402,100
9:00 AM 42
BER
11-BER007138
35361
ST ANDREWS
PLACE LLC ATTN: DOUG
HAMMOND
00512145
N
REI
0001438686-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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6DOHV5DWLR
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675,3$GMXVWHGPDUNHW
UHQWUDWHWRIURP
SHUUHQWUROO65
5HGXFWLRQWR
0
3,714,100
PAGE 14 of 16
APPELLANT
OPINION VALUE
($)
STAFF REC
291,143 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
782,200 01
REDUCTION
524,900 DG/HJ
1,152,475 01
REDUCTION
1,404,000 01
REDUCTION
1,404,000 HJ/DG
1,931,633 01
REDUCTION
2,931,500 01
REDUCTION
2,931,500 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 43
BER
11-BER007496
37349
SUNSET
SYSTEMS LLC /
UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
04123105
N
REI
0001610839-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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,11
1257+/$.(!!!,QFRP
HDSSURDFKLQGLFDWHVD
YDOXHRI
$33(//$17KDV
DFFHSWHGYDOXH65
5HGXFWLRQWR
0
2,175,700
9:00 AM 44
BER
11-BER007662
38021
THAYER,
ERNEST M /
PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
09108108
N
REI
0001724446-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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WKH,1&20(
$3352$&+ZKLFK
SURGXFHVDYDOXHRI
%\
FRPSDULVRQWKH&267
$3352$&+UHYHDOVD
YDOXHRI
65 1&
0
2,851,700
9:00 AM 45
BER
11-BER007700
36609
WALMART
STORES EAST
LP - ATTN:
PEGGY
EVERETT
04722225
N
REI
0001633446-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
WORTHEN,
6DOH'DWH1$6DOH
RUSS
3ULFH1$
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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6WRUH'%$
:$/0$57C6$SSOLHG
111PDUNHWUHQW
UDWH,QFRPH$SSURDFK
LQGLFDWHVDYDOXHRI
%\
FRPSDULVRQWKH&RVW
$SSURDFKUHYHDOVDYDOXH
RI
65 ,QFUHD
VHWR
0
17,547,700
PAGE 15 of 16
APPELLANT
OPINION VALUE
($)
STAFF REC
495,000 01
REDUCTION
1,826,928 02 NO
CHANGE
13,800,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,287,900 01
REDUCTION
1,287,900 DG/HJ
2,851,700 01
REDUCTION
2,551,500 DG/HJ
21,313,800 03 INCREASE
IN VALUE
20,320,300 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - April 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
9:00 AM 46
BER
11-BER002418
41343
BURGER KING
CORPORATION /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
19310207
Y
REI
0001932103-20112011-0000-0
01 Above
Market
9:00 AM 47
BER
11-BER000636
40371
CMC
ACQUISITION
COMPANY A
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
19322112
Y
REI
0001932979-20112011-0000-0
01 Above
Market
9:00 AM 48
BER
11-BER007665
38060
FOXY ROXY
LLC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT
04713142
Y
REI
0001632966-20112011-0000-0
01 Above
Market
9:00 AM 49
BER
11-BER007240
39930
NAMAN
LAKEPOINTE
LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
14307123
Y
REI
0001849103-20112011-0000-0
01 Above
Market
PARROTT, AMOS
E
05321103
9:00 AM 50
BER
11-BER007330
40414
STAFF NOTES
WITHDRAWN
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORLEY,
MIKE
0
1,757,100
1,074,800 WITHDRAWAL
1,757,100 Withdrawn
0
WORLEY,
MIKE
0
1,140,400
0 WITHDRAWAL
1,140,400 Withdrawn
0
WITHDRAWN
WORTHEN,
RUSS
0
1,938,800
0 WITHDRAWAL
1,938,800 Withdrawn
0
:,7+'5$:1
WORTHEN,
RUSS
0
927,800
600,000 WITHDRAWAL
927,800 Withdrawn
0
WORTHEN,
RUSS
0
1,387,800
0 WITHDRAWAL
1,387,800 Withdrawn
0
)RUHFORVXUH12
6DOH'DWH1$
6DOH3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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SURYLGHG65 1&
Y
REI
0001657820-20112011-0000-0
01 Above
Market
Notes:
5HVFKHGXOHGIURPWRGXHWRPHGLFDOUHDVRQV
$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$<
6+($5,1*+-'*
Thursday, May 10, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 16 of 16
BER CHAIRMAN
DECISION
COMMENTS