Board of Equalization and Review - June 6, 2012
Date run: 6/13/2012 11:41:30 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-BER007863
6/6/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41922
BLACKMON,
JOHN &
BLACKMON,
IRENE / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
04721101
N
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ABS NUMBER
0001633310-20112011-0000-0
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VALUE ($)
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1,438,900 HJ/AT
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COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
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NUMBER
APPEAL
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OWNER/
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9:00 AM 2
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DECISION
COMMENTS
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TIME
ROW
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LEVEL
CASE
NUMBER
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ID
OWNER/
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11-BER007964
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9:00 AM 6
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9:00 AM 8
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COMMENTS
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TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER008745
APPEAL
ID
39044
OWNER/
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LEVEL
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CASE
NUMBER
11-BER008033
APPEAL
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34546
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PENALTY
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Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER008339
APPEAL
ID
OWNER/
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NT
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TYPE
34506
KILLIAN MOBILE
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PAGE 8 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
807,500
APPELLANT
OPINION VALUE
($)
STAFF REC
569,291 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
586,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
586,200 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER008210
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35309
MTN OF NC LLC /
THE LAW
OFFICE OF PAUL
H BASS, PLLC ATTN: PAUL H
BASS, ESQ
08923206
N
REI
ABS NUMBER
0001722904-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH.9DFDQW
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 9 of 40
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,139,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,730,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,467,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,343,900 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER008213
APPEAL
ID
35378
OWNER/
APPELLANT
OLYMPIA
INVESTMENT
LTD PTNRSP ATTN: CHRIS
TULL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
04320101
N
REI
ABS NUMBER
0001616490-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
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PAGE 10 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,617,700
APPELLANT
OPINION VALUE
($)
STAFF REC
2,500,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
4,425,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,145,700 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 16
BER
11-BER001886
34233
PARKS
HOLDINGS LLC /
THE ARDEN
GROUP - ATTN:
GARY WILLIARD
08924202
N
REI
0001722964-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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3ULFH1$
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SCOTT
0
148,500
9:00 AM 17
BER
11-BER007818
35531
RACK ROOM
SHOES - ATTN:
TIMOTHY NOHR
& JEROME
BAKER
04740110
N
REI
0001636818-20112011-0000-0
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0
7,392,400
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PAGE 11 of 40
APPELLANT
OPINION VALUE
($)
STAFF REC
135,000 02 NO
CHANGE
6,675,210 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
148,500 02 NO
CHANGE
6,696,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
148,500 AT/HJ
6,696,500 HJ/PB
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER007815
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38002
ROHM HAAS
CHEMICALS
LLC / SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
04740103
N
REI
ABS NUMBER
0001636805-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
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WR
733ULYDWH$SSUDLVDO
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PAGE 12 of 40
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,578,400
APPELLANT
OPINION VALUE
($)
STAFF REC
1,800,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,703,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,703,800 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER008112
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36618
SHIVKASHI LLC ATTN: SHAILESH
PATEL
04309121
N
REI
ABS NUMBER
0001613290-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
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PAGE 13 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
627,000
APPELLANT
OPINION VALUE
($)
STAFF REC
475,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
584,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
584,800 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER008300
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41881
YOUNG REALTY
CO INC /
WISHART,NORRI
S,HENNINGER &
PITTMAN P.A. ATTN: WILLIAM
A. NAVARRO
08912105
N
REI
ABS NUMBER
0001720643-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 14 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
4,744,200
APPELLANT
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($)
STAFF REC
3,850,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
4,207,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,859,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER008295
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41882
YOUNG REALTY
CO INC /
WISHART,NORRI
S,HENNINGER &
PITTMAN P.A. ATTN: WILLIAM
A. NAVARRO
08912106
N
REI
ABS NUMBER
0001720644-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 15 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
888,300
APPELLANT
OPINION VALUE
($)
STAFF REC
760,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,012,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
882,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER007337
APPEAL
ID
40421
OWNER/
APPELLANT
AMCAP
BALLANTYNE
LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22317207
N
REI
ABS NUMBER
0002027662-20112011-0000-0
REASON
01 Above
Market
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APPRAISER
)RUHFORVXUH1$
WEBB,
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1$
732SLQLRQRI9DOXH
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PAGE 16 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
37,173,700
APPELLANT
OPINION VALUE
($)
STAFF REC
23,000,000 01
REDUCTION
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VALUE ($)
DECISION
35,526,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
27,708,600 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER007387
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34831
BETSILL LAND
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315134
N
REI
ABS NUMBER
0002027543-20112011-0000-0
REASON
01 Above
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APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
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1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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6DOHV5DWLR
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9DOXHEDVHGRQ
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UHSUHVHQWDWLYHRI%LVVHOO
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65 1R&KDQJH
PAGE 17 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
25,072,700
APPELLANT
OPINION VALUE
($)
STAFF REC
14,700,082 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
25,072,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
18,458,400 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER003125
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37269
BRE/ESA P
PORTFOLIO
TXNC
PROPERTIES /
AD VALOREM
TAX, INC - ATTN:
KENNETH J.
UNGAR, CMI
22114202
N
REI
ABS NUMBER
0002016010-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV
SURIRUPDDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LV([WHQGHG6WD\LQ
3LQHYLOOHQHDU,DQG
&DUROLQD3ODFH6XEMHFW
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OLNHDKRWHOZLWKLQGRRU
GRRUV7D[5HS
SURYLGHVSURIRUPDEDVHG
RQDYHUDJHGDLO\URRP
UDWHRIWR
QLJKWRFFXSDQF\
RIH[SHQVHRI
DQGFDSUDWHRI
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#QLJKWDQG
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(48$/,=(68%-(&7
ZLWK35,25%(5&$6(6
DQG
RWKHUVLPLODU
([WHQGHG6WD\+RWHOV
ZLWKVLPLODUUDWHVDQG
KDYHEHHQDGMXGLFDWHG
E\WKH%(56XEMHFWLV
DGMXVWHGWRILWWKHVHWZR
SULRUFDVHV$GMXVW
0RGHOIURPQLJKWWR
QLJKWZKLFKLVQLJKW
EHORZORZHVWZHHNOH\
DGYHUWLVHGUDWH
9DFDQF\H[SHQVHVDQG
UHVHUYHVZLWK
FDSUDWH%33LV
GHGXFWHG
9DOXHPRYHGIURP&RVW
WR,QFRPH$SSURDFK
5HVXOWVLQ5('8&7,21
65 5('8&7,21
PAGE 18 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
4,312,600
APPELLANT
OPINION VALUE
($)
STAFF REC
2,942,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
3,059,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,059,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER007384
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34824
BRIXHAM
GREEN ONE
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315403
N
REI
ABS NUMBER
0002027553-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHV
,QFRPH'DWDDVDEDVLV
IRUDSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
18,890,200
11,518,127 01
REDUCTION
17,955,000 01
REDUCTION
14,628,400 AT/HJ
0
20,881,400
11,537,612 01
REDUCTION
20,881,400 01
REDUCTION
15,499,600 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVRIILFHEXLOGLQJLQ
%DOODQW\QHORFDWHGQHDU,
9DOXHEDVHGRQ
,QFRPH0RGHO6WDII
$SSUDLVHU'DYLG%DJE\
KDVDJUHHGWRPHHWZLWK
UHSUHVHQWDWLYHRI%LVVHOO
LQDWWHPSWWRQHJRWLWDWH
YDOXH5HGXFWLRQE\
%DJE\LQ
65 5('8&7,21
9:00 AM 26
BER
11-BER007390
35173
BRIXHAM
GREEN THREE
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315401
N
REI
0002027550-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHV
,QFRPH'DWDDVDEDVLV
IRUDSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVRIILFHEXLOGLQJLQ
%DOODQW\QHORFDWHGQHDU,
9DOXHEDVHGRQ
,QFRPH0RGHO6WDII
$SSUDLVHU'DYLG%DJE\
KDVDJUHHGWRPHHWZLWK
UHSUHVHQWDWLYHRI%LVVHOO
LQDWWHPSWWRQHJRWLWDWH
YDOXH
65 1R&KDQJH
PAGE 19 of 40
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER000857
APPEAL
ID
36588
OWNER/
APPELLANT
CAROLINA
PLACE JOINT
VENTRUE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22114105
N
REI
ABS NUMBER
0002015991-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7$;3$<(5$*5(('
:,7+9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
0LOOLRQ
733ULYDWH$SSUDLVDO
0LOOLRQ$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHGDQ
DSSUDLVDOSHUIRUPHGIRU
7D[3XUSRVHVDVDEDVLV
IRUDSSHDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
157,471,90
0
127,500,000 01
REDUCTION
135,014,600 01
REDUCTION
135,014,600 AT/HJ
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV
SURIRUPDDVDEDVLVIRU
DSSHDO3URIRUPDEDVHG
RQ6)UHQWYDF
([SDQGFDSUDWH
0
2,389,500
1,762,800 01
REDUCTION
2,389,500 01
REDUCTION
1,911,600 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVWKH&$52/,1$
3/$&(0$//EXLOW
3HU73$SSUDLVDO
&DUROLQD3ODFHKDVEHHQ
UHPRGHOHGVHYHUDOWLPHV
VLQFHZLWKDSS[
PLOOLRQLQXSGDWHV
a
$GMXVWPHQWVDQG
&RUUHFWLRQVWRWKH
6XEMHFW/LVWLQJPDLQWDLQ
HTXLW\ZLWK1RUWKODNH
0DOODQG6RXWKSDUN0DOO
65 5('8&7,21
9:00 AM 28
BER
11-BER002798
37675
CHICK-FIL-A INC
- ATTN: DAVID
FADER
21906124
N
REI
0002008148-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVWKH&KLF)LO$
DW5LYHUJDWH6
7U\RQQHDU6WHHO&UHHN
5RDGDQG/DNH:\OLH
6XEMHFWLVYDOXHG
HTXLWDEO\ZLWKRWKHU
VLPLODU7LHU)DVW)RRG
6)9DF([S5VYU
FDSDQG
1111RFKDQJHLV
LQGLFDWHG
65 1R&KDQJH
PAGE 20 of 40
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER001705
APPEAL
ID
34525
OWNER/
APPELLANT
CK RIVERGATE
SHOPPING
CENTER LLC /
CHILDRESS
KLEIN
PROPERTIES ATTN: RICHARD
HELMS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21906118
N
REI
ABS NUMBER
0002008135-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSLQGLFDWHV
VXEMHFWLVGHWHQWLRQ
SRQGSURGXFHVQR
LQFRPHDQGKHQFHKDV
QRYDOXH7D[5HS
SURYLGHVFRPSDW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VXUSOXVODQGDQG
GHWHQWLRQSRQGV
DVVRFLDWHGZLWKWKH
5LYHUJDWH6KRSSLQJ
&HQWHU5LYHUJDWHLV
ORFDWHGRQ67U\RQ
6WUHHWQHDUWKH6WHHOH
&UHHN5RDGLQWHUVHFWLRQ
7KHFRPSSURYLGHGE\
WKH73DWLV
&20021/<RZQHGE\
+2$DQGLVH[HPSW,I
WKHRZQHUVKLSRIWKH
VXEMHFWZHUHFRQYHUWHG
WR+2$WKHQOLNHZLVHWKH
VXEMHFWZRXOGEH
+RZHYHU5LYHUJDWH
ZRXOGQRWH[LVWZLWKRXW
WKLVGHWHQWLRQSRQG
6XEMHFWYDOXHEDVHGRQ
6)EDVH6)
UHGXFHGE\1R
FKDQJHLVLQGLFDWHG
65 1R&KDQJH
PAGE 21 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
625,800
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
625,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
20,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER002439
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41351
CNL APF
PARTNERS LP /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
22119157
N
REI
ABS NUMBER
0002016322-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVD
FXUVRU\LQFRPH
YDOXDWLRQDVDEDVLVIRU
DSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVWKH%XUJHU.LQJ
RQ-RKQVWRQ
5RDGQH[WWR/RZHV
+RPH,PSURYHPHQWQHDU
+LJKZD\6XEMHFWLV
YDOXHGHTXLWDEO\ZLWK7LHU
)DVW)RRG5HVWDXUDQWV
DW6)9DF([S5VYU
ZLWK&DS5DWHRI
1R&KDQJHLV
LQGLFDWHG
65 1R&KDQJH
PAGE 22 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,438,900
APPELLANT
OPINION VALUE
($)
STAFF REC
1,109,900 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,438,900 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
1,438,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER008016
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35408
DAVIDLAND LLC
- ATTN: MARC H.
SILVERMAN
14104125
N
REI
ABS NUMBER
0007149869-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
7$;3$<(5$*5(('
:,7+9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVDQ
DSSUDLVDOE\,QWHJUDDVD
EDVLVIRUDSSHDO
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LV9DFDQW7UDFWIRUIXWXUH
,QGXVWULDO'HYHORSPHQW
QHDUWKH&KDUORWWH\DUG
ZDVWHPXOFKSURFHVVLQJ
IDFLOLW\RQ%\QXPURDG
QHDUWKH$LUSRUW
$SSUDLVDOE\,QWHJUDKDV
FRPSVZLWKSULFHV36)RI
DQG
7KH)RUW0LOOFRPS
LVH[FOXGHG7KH,QWHJUD
DSSUDLVDOILQDOYDOXH
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&RXQW\DGMXVWPHQWV
IRUWRSRDQGIRU
VKDSHFDXVHVUHGXFWLRQ
LQYDOXHWR6)
7KHDVVHVVHGYDOXHRI
6)LVUHDVRQDEOH
DQGVLPLODUWRWKHWD[
YDOXHVRIRWKHULQGXVWULDO
SDUFHOVLQQHDUE\&RIIH\
&UHHN'HY5HGXFWLRQLV
LQGLFDWHG
65 5('8&7,21
PAGE 23 of 40
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
710,800
APPELLANT
OPINION VALUE
($)
STAFF REC
527,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
627,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
627,200 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER007843
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38484
DDG
ENTERPRISES III
LLC / LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
22313486
N
REI
ABS NUMBER
0007270624-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVD&RVW
$SSURDFKDVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
4,022,200
2,300,000 02 NO
CHANGE
4,022,200 02 NO
CHANGE
4,022,200 HJ/AT
0
426,500
223,503 02 NO
CHANGE
426,500 02 NO
CHANGE
426,500 HJ/AT
6DOHV5DWLR
&2'
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LVWKH:DOJUHHQVLQWKH
%DOODQW\QH$UHDORFDWHG
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/DQG6DOHVDQG&RVW
$SSURDFKSURYLGHGE\
7D[5HSDUHQRWUHOHYDQW
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WKHVXEMHFW6XEMHFWLV
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PRGHO6)
9DF([SDQG&DS
5DWHDW127(7KH
YDFDQWSDUFHOQH[WGRRU
QRWRQWKHFRUQHUVROG
LQIRUPLOOLRQRU
6)7KLVLQGLFDWHV
PLOOLRQIRUWKH
VXEMHFWODQGDORQH1R
FKDQJHLVLQGLFDWHG
65 1R&KDQJH
9:00 AM 33
BER
11-BER002650
34094
HERITAGE SPE
LLC / HARDING
AND CARBONE,
INC
22119180
N
REI
0002016353-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHGQR
GDWD
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVORFDWHGRQ0F0XOOHQ
&UHHN3DUNZD\EHWZHHQ
/RZHVDQG0F0XOOHQ
&UHHN0DUNHWQHDU
-RKQVWRQ5RDGDQG
+LJKZD\6XEMHFWLV
YDFDQWORWDYDLODEOHIRU
OHDVHE\&HQWUR/HDVLQJ
6XEMHFWKDVWKHH[DFW
VDPHODQGYDOXHDVWKH
5(9$/DW6)
1%&KDV6)%DVH
SULFH/RWRQQH[WFRUQHU
KDVDVVHVVHGYDOXHDW
6)7D[5HS
SURYLGHVQRGDWD1R
FKDQJHLVLQGLFDWHG
65 1R&KDQJH
PAGE 24 of 40
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER000708
APPEAL
ID
40467
OWNER/
APPELLANT
HOME DEPOT U
S A / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21906114
N
REI
ABS NUMBER
0002008131-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5((6
WEBB,
:,7+67$))5(&
ROGER
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
1RQH3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHGQR
GDWD
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
16,119,500
0 01
REDUCTION
14,716,800 01
REDUCTION
14,716,800 AT/HJ
0
2,660,900
0 01
REDUCTION
2,172,100 01
REDUCTION
2,172,100 HJ/AT
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVWKH+20('(327DW
5,9(5*$7(
6+233,1*&(17(5
+Z\QHDU6WHHOH
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$UHD7D[5HSSURYLGHG
12'$7$5HYLHZRI
OLVWLQJFRUUHFWLRQVPDGH
&KDQJH887WR372
&KDQJH3DUWRI%$6WR
)&3DGG$&5HVXOWV
LQ5('8&7,21
65 5('8&7,21
9:00 AM 35
BER
11-BER001979
37447
NCNB NATIONAL
BANK OF NORTH
CAROLINA /
ERNST & YOUNG
22114108
N
REI
0002015995-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
1RQH3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHGQR
GDWD
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
LVDEUDQFKRIILFHIRUWKH
%DQNRI$PHULFDRQDQ
RXWSDUFHODW&DUROLQD
3ODFH0DOO6XEMHFWLV
ORFDWHGRQ+LJKZD\
EHWZHHQ,DQGWKH
0DOO7D[5HSSURYLGHG
12'$7$5HYLHZRI
OLVWLQJFKDQJHG/DQG
9DOXHE\UHPRYLQJ
$FFHVVWKLVPDNHVWKH
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SULFHSVIZLWKDGMDFHQW
RXWSDUFHOV5HVXOWVLQ
5('8&7,21
65 5('8&7,21
PAGE 25 of 40
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER008881
APPEAL
ID
38181
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
PIHRECO LLC ATTN: JEFF
CLARK
22113201
N
REI
ABS NUMBER
0002015975-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;3$<(5$*5(('
WEBB,
:,7+9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH3ULFH
UHSDLUV
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
UHILQDQFH
$SSUDLVDO'DWH-XO\
73CV&DVHDQG,VVXHV
73SURYLGHVWKDWVXEMHFW
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IRU
LQUHSDLUV
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5('8&7,21
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5HYDOYDOXHZDV
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WKDQSURSRVHG
YDOXH
65 5('8&7,21
PAGE 26 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,829,600
APPELLANT
OPINION VALUE
($)
STAFF REC
2,080,528 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,187,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,187,200 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER000720
APPEAL
ID
40538
OWNER/
APPELLANT
SATYA
HOSPITALITY
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22119159
N
REI
ABS NUMBER
0002016329-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH1R
'DWD3URYLGHG
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVQR
GDWD
6DOHV5DWLR1$
&2'1$
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IRUZKLFK
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9DOXHPRYHGIURP&RVW
WR,QFRPH$SSURDFK
FDXVLQJLQFUHDVH
65 ,1&5($6(
PAGE 27 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,218,400
APPELLANT
OPINION VALUE
($)
STAFF REC
0 03 INCREASE
STAFF REC
VALUE ($)
DECISION
3,283,400 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
3,283,400 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER008735
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35057
SERVICEMASTE
R ACCEPTANCE
CORP / DUFF &
PHELPS, LLC ATTN: STEVEN
B. GRAHAM
19917111
N
REI
ABS NUMBER
0001947323-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHVD
SURIRUPDQRUHQWUROOV
DQGFRPSDUDEOHVDOHVDV
DEDVLVIRUDSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
1,924,300
1,433,011 01
REDUCTION
1,848,200 01
REDUCTION
1,848,200 AT/HJ
0
25,328,600
14,793,612 01
REDUCTION
25,328,600 01
REDUCTION
18,458,400 AT/HJ
6DOHV5DWLR
&2'
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DGGVWRWKHVXSSRUWIRU
WKH7D[9DOXH6OLJKW
UHGXFWLRQLVLQGLFDWHG
65 5('8&7,21
9:00 AM 39
BER
11-BER007371
34884
SHERRILL LAND
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315127
N
REI
0002027535-20112011-0000-0
01 Above
Market
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WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
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65 1R&KDQJH
PAGE 28 of 40
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER008026
APPEAL
ID
35216
OWNER/
APPELLANT
SOUTH 49
PARTNERS LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20118149
N
REI
ABS NUMBER
0001959161-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
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1$$SSUDLVDO'DWH1$
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$SSHOODQWLQGLFDWHVUHQWV
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WKH&RXQW\0RGHODUH
6)UHQW9DFDQF\
([SHQVHVDQG
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WR6)RUN
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PRYHGIURP&RVWWR
,QFRPH$SSURDFK
,1&5($6(LVLQGLFDWHG
65 ,1&5($6(
PAGE 29 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,459,200
APPELLANT
OPINION VALUE
($)
STAFF REC
897,057 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,913,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,877,100 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER008028
APPEAL
ID
35211
OWNER/
APPELLANT
SOUTH 49
PARTNERS LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20118150
N
REI
ABS NUMBER
0001959163-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWLQGLFDWHVKLJK
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DQGUHQWVDUHWUHQGLQJ
GRZQDWUHQHZDO
$SSHOODQWSURYLGHVDFWXDO
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VWDQGDUGH[SHQVHVEXW
'('8&7IRU
UHVHUYHV5('8&7,21
LVLQGLFDWHG
65 5('8&7,21
PAGE 30 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,920,100
APPELLANT
OPINION VALUE
($)
STAFF REC
526,969 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,550,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,183,300 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER008024
APPEAL
ID
35303
OWNER/
APPELLANT
SOUTH 49
PARTNERS LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20118151
N
REI
ABS NUMBER
0001959165-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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6HFUHWDU\RI6WDWHLQ
65 5('8&7,21
PAGE 31 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
196,900
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
157,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,500 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER008360
APPEAL
ID
39482
OWNER/
APPELLANT
STEELE CREEK
(1997) LIMITED
PARTNERSHIP /
CHILDRESS
KLEIN
PROPERTIES ATTN: R.
CHRISTOPHER
THOMAS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
19924113
N
REI
ABS NUMBER
0001949749-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7$;5(3$*5(('
WEBB,
:,7+9$/8(
ROGER
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
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%(5 ,1)250$/ 733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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$SSHOODQWSURYLGHV
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LQGLFDWHG
65 5('8&7,21
PAGE 32 of 40
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
8,671,900
APPELLANT
OPINION VALUE
($)
STAFF REC
5,500,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
6,937,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
6,937,500 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
9:00 AM 44
BER
11-BER008719
38266
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: ADRIAN
DEKKER
19955111
N
REI
0001954813-20112011-0000-0
01 Above
Market
$33($/217+5((
3$5&(/6FRPSULVLQJ
WKH67((/(&52)7
6+233,1*&(17(5
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727$/ PLOOLRQ
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PAGE 33 of 40
WEBB,
ROGER
0
1,067,700
730,000 02 NO
CHANGE
1,067,700 02 NO
CHANGE
1,067,700 AT/HJ
Board of Equalization and Review - June 6, 2012
9:00 AM 44
BER
11-BER008719
38266
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: ADRIAN
DEKKER
19955111
N
REI
0001954813-20112011-0000-0
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Market
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&+$1*( 65 12
&+$1*( 65
5('8&7,21
727$/
PAGE 34 of 40
WEBB,
ROGER
0
1,067,700
730,000 02 NO
CHANGE
1,067,700 02 NO
CHANGE
1,067,700 AT/HJ
Board of Equalization and Review - June 6, 2012
9:00 AM 45
BER
11-BER008727
38264
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: ADRIAN
DEKKER
19955112
N
REI
0001954816-20112011-0000-0
01 Above
Market
$33($/217+5((
3$5&(/6FRPSULVLQJ
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PAGE 35 of 40
WEBB,
ROGER
0
2,845,500
1,950,000 01
REDUCTION
2,522,200 01
REDUCTION
2,522,200 HJ/AT
Board of Equalization and Review - June 6, 2012
9:00 AM 45
BER
11-BER008727
38264
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: ADRIAN
DEKKER
19955112
N
REI
0001954816-20112011-0000-0
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PAGE 36 of 40
WEBB,
ROGER
0
2,845,500
1,950,000 01
REDUCTION
2,522,200 01
REDUCTION
2,522,200 HJ/AT
Board of Equalization and Review - June 6, 2012
9:00 AM 46
BER
11-BER011016
38268
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: RYAN
BRIDGES
19955109
N
REI
0001954808-20112011-0000-0
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PAGE 37 of 40
WEBB,
ROGER
0
6,671,600
4,880,000 02 NO
CHANGE
6,671,600 02 NO
CHANGE
6,671,600 AT/HJ
Board of Equalization and Review - June 6, 2012
9:00 AM 46
BER
11-BER011016
38268
WFC
STEELECROFT
FUND II LLC /
RYAN, LLC ATTN: RYAN
BRIDGES
19955109
N
REI
0001954808-20112011-0000-0
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PAGE 38 of 40
WEBB,
ROGER
0
6,671,600
4,880,000 02 NO
CHANGE
6,671,600 02 NO
CHANGE
6,671,600 AT/HJ
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER007965
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35204
WHITEHALL
CORNER RETAIL
LLC / PROPERTY
TAX SERVICE
COMPANY
20130120
N
REI
ABS NUMBER
0001962206-20112011-0000-0
REASON
01 Above
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PAGE 39 of 40
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,505,800
APPELLANT
OPINION VALUE
($)
STAFF REC
1,735,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,074,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,074,600 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - June 6, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER001383
APPEAL
ID
39870
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
YFP, LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
22113208
N
REI
ABS NUMBER
0002015983-20112011-0000-0
REASON
01 Above
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APPRAISER
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1$
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3URIRUPDDVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,943,700
APPELLANT
OPINION VALUE
($)
STAFF REC
1,336,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,742,900 01
REDUCTION
DECISION
VALUE ($)
1,733,400 AT/HJ
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Notes:
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6+($5,1*$7+Wednesday, June 13, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 40 of 40
BER CHAIRMAN
MOTION
DECISION
COMMENTS