Board of Equalization and Review - July 11, 2012 NCPTS V4

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Board of Equalization and Review - July 11, 2012
Date run: 7/18/2012 1:41:07 PM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
ROW
NO.
5
LEVEL
Docket Date:
CASE
NUMBER
7/11/2012
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 ($)
MOTION
9:00 AM 1
BER
11-BER010415
35482
1100
KENILWORTH
ASSOC LLC /
INTEGRA
REALTY
RESOURCES ATTN: FITZHUGH
STOUT
12310318
N
REI
0001815321-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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LQYDOXHWR
0
3,270,900
2,190,000 01
REDUCTION
2,234,700 01
REDUCTION
2,234,700 AT/HJ
9:00 AM 2
BER
11-BER010535
36934
ASSOC
GENERAL
CONTRS OF
AMERICA /
PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
12302209
N
REI
0001813325-20112011-0000-0
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Market
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6DOH'DWH6DOH3ULFH
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BAGBY,
DAVID
0
3,003,900
2,789,900 01
REDUCTION
2,821,500 01
REDUCTION
2,821,500 AT/HJ
9:00 AM 3
BER
11-BER010536
36883
ASSOCIATED
GENERAL
CONTR /
PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
12302205
N
REI
0001813323-20112011-0000-0
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BAGBY,
DAVID
0
1,808,800
748,900 01
REDUCTION
1,138,300 01
REDUCTION
1,138,300 AT/HJ
9:00 AM 4
BER
11-BER010249
41921
BELLA
PROPERTIES
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
12107701
N
REI
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1,420,500
850,000 01
REDUCTION
1,092,400 01
REDUCTION
1,092,400 AT/HJ
PAGE 1 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 5
BER
11-BER010061
34282
JNC
PROPERTIES
LLC
15101603
N
REI
0001862294-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
732SLQLRQRI9DOXH7RR
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$SSUDLVDO'DWH
73 V&DVHDQG,VVXHV
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HTXLWDEO\DSSUDLVHG
5HPRYHGDVSKDOWSDYLQJ
6WDIIUHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
993,600
0 01
REDUCTION
980,100 01
REDUCTION
980,100 AT/HJ
9:00 AM 6
BER
11-BER010065
34280
JNC
PROPERTIES
LLC
15101604
N
REI
0001862296-20112011-0000-0
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Market
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732SLQLRQRI9DOXH7RR
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6WDIIUHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
382,200
0 01
REDUCTION
380,000 01
REDUCTION
380,000 AT/HJ
9:00 AM 7
BER
11-BER010060
34281
JNC
PROPERTIES
LLC
15101605
N
REI
0001862298-20112011-0000-0
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)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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5HPRYHGDVSKDOWSDYLQJ
6WDIIUHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
397,600
0 01
REDUCTION
395,200 01
REDUCTION
395,200 AT/HJ
9:00 AM 8
BER
11-BER010513
35196
LLP ASSOC,
LLC /
CHILDRESS
KLEIN
PROPERTIES ATTN: R.
CHRISTOPHER
THOMAS
12301113
N
REI
0001813285-20112011-0000-0
01 Above
Market
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BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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0
1,577,600
645,000 01
REDUCTION
1,222,000 01
REDUCTION
1,222,000 HJ/AT
9:00 AM 9
BER
11-BER009911
35990
LOWE'S HOME
CENTERS INC /
MOORE & VAN
ALLEN PLLC ATTN: J.
CHRISTOPHER
OATES
12106128
N
REI
0001810531-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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20,542,600
7,780,000 01
REDUCTION
19,663,000 01
REDUCTION
18,876,000 HJ/BF
PAGE 2 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 10
BER
11-BER010578
35533
LU12
CHARLOTTE
PARK AVENUE
LP /
CONSORTIUM ATTN: HARRY W.
COLLISON
12304114
N
REI
0001813915-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
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BAGBY,
DAVID
0
17,024,600
9:00 AM 11
BER
11-BER010385
35380
MEDEARIS,
CLYDE & WEBB,
G HOWARD JR
12302101
N
REI
0001813319-20112011-0000-0
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Market
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0
2,014,300
1,500,000 01
REDUCTION
1,860,400 01
REDUCTION
1,860,400 HJ/AT
9:00 AM 12
BER
11-BER009539
5052
OWEN,
GEOFFREY &
OWEN, CAROLE
12312733
N
REI
0001816109-20112011-0000-0
)RUHFORVXUH1R
BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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0
442,200
360,000 01
REDUCTION
438,600 01
REDUCTION
389,800 AT/HJ
9:00 AM 13
BER
11-BER010766
5157
PORTER,
DENISE G
12312722
N
REI
0001816086-20112011-0000-0
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BAGBY,
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364,300
271,700 01
REDUCTION
318,500 01
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295,600 HJ/AT
PAGE 3 of 19
15,000,000 02 NO
CHANGE
17,024,600 Withdrawn
DECISION
COMMENTS
0
Appr. changed his
recommended value
during the meeting to
$414,200.
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 14
BER
11-BER010641
40379
SRS ARLINGTON
OFFICES LLC /
TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
12303601
N
REI
0001813403-20112011-0000-0
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Market
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6,836,700
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6,294,100 01
REDUCTION
4,490,500 AT/HJ
9:00 AM 15
BER
11-BER010229
39125
TAYLOR, FRANK
VICTOR /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
12108311
N
REI
0001811908-20112011-0000-0
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0
644,400
560,000 01
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REDUCTION
583,200 HJ/AT
9:00 AM 16
BER
11-BER009561
37279
UNIQUE
SOUTHERN
ESTATES LLC /
INTEGRA
REALTY
RESOURCES ATTN: FITZHUGH
STOUT
12310208
N
REI
0001815281-20112011-0000-0
01 Above
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BAGBY,
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0
3,088,100
1,700,000 01
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2,804,900 01
REDUCTION
2,804,900 HJ/AT
9:00 AM 17
BER
11-BER010472
35501
YOUNG, DAVID T
15102123
N
REI
0001862596-20112011-0000-0
01 Above
Market
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BAGBY,
6DOH'DWH6DOH3ULFH DAVID
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$GMXVWHGJUDGHWR
3URSHUW\LV]RQHG%
RIILFH6WDIIUHFRPPHQGV
DUHGXFWLRQLQYDOXHWR
0
414,300
275,000 01
REDUCTION
409,600 01
REDUCTION
309,300 HJ/AT
PAGE 4 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER010656
APPEAL
ID
39992
OWNER/
APPELLANT
8325 COPELY
DRIVE LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00506126
N
REI
ABS NUMBER
0001436391-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
2,494,900
1,000,000 01
REDUCTION
1,687,900 01
REDUCTION
1,110,500 HJ/AT
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
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7KLVUHVXOWHGLQD
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FRXQW\UHFRPPHQGVD
QHZYDOXHRI
0
191,800
22,400 01
REDUCTION
57,500 01
REDUCTION
57,500 HJ/AT
6DOHV5DWLR
&2'
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LQYDOXHWR
9:00 AM 19
BER
11-BER009586
39661
BEDNAR,
ROBERT C
00512176
N
REI
0001438727-20112011-0000-0
01 Above
Market
PAGE 5 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER009212
APPEAL
ID
35326
OWNER/
APPELLANT
BELK, B V JR ATTN: JIM
FLOWERS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00524127
N
REI
ABS NUMBER
0001440927-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
11,985,700
5,300,000 01
REDUCTION
8,977,500 01
REDUCTION
8,977,500 HJ/AT
BROWN, JEFF
0
2,590,700
647,000 01
REDUCTION
892,300 01
REDUCTION
892,300 HJ/AT
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIWVSHFLDOW\
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ORFDWHGRQ:HVW
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0DJQROLD(VWDWHV'5LQ
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$SSURDFKWRYDOXHZDV
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WKHVXEMHFW7KHFRXQW\
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WKHFDSUDWHWRIURP
7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
9:00 AM 21
BER
11-BER010024
35831
BELK, B V JR ATTN: JIM
FLOWERS
00524312
N
REI
0001440977-20112011-0000-0
01 Above
Market
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
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PAGE 6 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER009775
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36641
CASHION, DAVID
GORDON
00520419
N
REI
ABS NUMBER
0001439866-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
BROWN, JEFF
0
273,700
)RUHFORVXUH\HV
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KH$SSHOODQWVXEPLWWHG
VXSSRUWGRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD0LQL
:DUHKRXVH)DFLOLW\
ORFDWHGDW/LYHUSRRO3<
LQ&RUQHOLXV7KH
LPSURYHPHQWVZDVEXLOW
LQKDVEHHQ
JUDGHGWRJRRGIURP
$9(5$*(DQGLVQRZ
HTXLWDEOHZLWKRWKHUOLNH
SURSHUWLHV7KH,QFRPH
DQGFRVWDSSURDFKZDV
XVHGWRDUULYHDWDYDOXH
EDVHGRQ73LQIRUPDWLRQ
DQG0DUNHWGDWD$FDS
UDWHRIZDVXVHGE\
WKH&RXQW\SHUIRXUWK
TXDUWHU.RUSDF]ZKLFK
VKRZVDFDSUDQJHRI
WRZLWKDQDYHUDJH
UDWHRI7KH
FRXQW\UHFRPPHQGVDQ
LQFUHDVHLQYDOXHWR
0
4,120,400
APPELLANT
OPINION VALUE
($)
STAFF REC
149,129 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
265,200 01
REDUCTION
265,200 HJ/AT
4,644,200 01
REDUCTION
3,603,500 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
ORFDWHGRQ&DWDZED$9
LQ&RUQHOLXV&KDQJH
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$SSHOODQWUHIHUVWRSDUFHO
WKDWWKHODQG
ZDVUHGXFHGWRDIRRW
IRUSRRUORFDWLRQ7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
9:00 AM 23
BER
11-BER009976
34945
CSSNC LLC ATTN: BILL R.
WALTON
00527328
N
REI
0001441694-20112011-0000-0
01 Above
Market
PAGE 7 of 19
2,250,000 03 INCREASE
DECISION
COMMENTS
Board of Equalization and Review - July 11, 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 24
BER
11-BER009579
35725
DMC
PROPERTIES
INC - ATTN: N.
FRANK DIXON III
00518306
N
REI
0001439614-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH73
VHQWLQ$QDSSUDLVDOWKDW
ZDVDOHDVHGIHHLQWHUHVW
WKDWZDVQRWFRQVLGHUHG
VXSSRUWIRUWKH
DSSHOODQW¶VRSLQLRQRI
YDOXH7KHVXEMHFW
SURSHUW\LVNQRZQDV
.\OLH¶V6SRUW%DU *ULOO
&RXQW\YDOXHGSDUFHO
EDVHGRQWKH,QFRPH
$SSURDFKZLWKDUHQWDO
UDWHWKDWLVHTXLWDEOHZLWK
RWKHUOLNHSURSHUWLHV7KH
VXEMHFWSURSHUW\KDV
EHHQDGMXVWHGWR
$YHUDJHTXDOLW\7KH
&RXQW\UHFRPPHQGVD
FKDQJHLQDVVHVVHG
YDOXHWR
0
1,248,800
505,000 01
REDUCTION
1,246,400 01
REDUCTION
957,900 AT/HJ
9:00 AM 25
BER
11-BER009841
36644
DMC
PROPERTIES
INC BY AMEND /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
00518304
N
REI
0001439610-20112011-0000-0
01 Above
Market
)RUHFORVXUH
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KH$SSHOODQWVXEPLWWHG
VXSSRUWGRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
1$3$$XWR3DUWV)DFLOLW\
ORFDWHGDW6WDWHVYLOOH5G
LQ&RUQHOLXV7KH
LPSURYHPHQWVZHUHEXLOW
LQ7KHSURSHUW\
ZDVDVVHVVHGDW
VTDQGKDVEHHQ
DGMXVWHGWRDVTIW
WREHHTXLWDEOHZLWKOLNH
SURSHUWLHV7KH,QFRPH
DSSURDFKZDVXVHGWR
DUULYHDWDYDOXHEDVHG
RQ0DUNHWGDWD$FDS
UDWHRIZDVXVHGE\
WKH&RXQW\SHUIRXUWK
TXDUWHU.RUSDF]ZKLFK
VKRZVDFDSUDQJHRI
WRZLWKDQDYHUDJH
UDWHRI7KH
FRXQW\UHFRPPHQGVD
FKDQJHLQYDOXHWR
0
1,084,200
765,780 01
REDUCTION
784,600 01
REDUCTION
784,600 AT/HJ
PAGE 8 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER009076
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35828
ENVIRONMENTA
L LIABLILITY
TRANSFER /
JOHNSTON,
ALLISON &
HORD, PA ATTN: R.
SUSANNE TODD
00539101
N
REI
ABS NUMBER
0001446555-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
=(52
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
3URSHUW\ZDVDODQGILOO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
701,500
0 01
REDUCTION
233,800 01
REDUCTION
233,800 AT/HJ
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUEHOLHYHVWKHLU
YDOXHWREH$ERYH
0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
$SSHOODQWCVODQGYDOXH
ZDVDGMXVWHGIRU5LJKW2I
:D\#VKDSH#
DQGJHQHUDOFRQG
#&RXQW\
UHFRPPHQGVDYDOXH
FKDQJHWR
0
3,765,800
1,000,000 01
REDUCTION
2,068,100 01
REDUCTION
2,068,100 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH,Q
WKHVXEMHFWSURSHUW\DQG
1&'(15 1RUWK
&DUROLQD'HSDUWPHQW2I
(QYLURQPHQWDO$QG
1DWXUDO5HVRXUFHV
HQWHUHGLQWRDQ
DGPLQLVWUDWLYHDJUHHPHQW
WRFRQGXFWHGD
UHPHGLDWLRQSURJUDP
7KHODQGYDOXHZDV
FRUUHFWHGE\DSSO\LQJ
&170#7KH
FRXQW\UHFRPPHQGVD
QHZYDOXHRI
9:00 AM 27
BER
11-BER009137
39663
FREEMAN, J
SMITH / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
00502109
N
REI
0001435649-20112011-0000-0
01 Above
Market
PAGE 9 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER010029
APPEAL
ID
35715
OWNER/
APPELLANT
GEEHOON
INVESTMENT
LLC / JOHN F
HANZEL, P.A.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00513128
N
REI
ABS NUMBER
0001438870-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH73
VHQWLQ$QDSSUDLVDOE\
%DUEDUD+RFKVWHWWHU7KH
73DSSUDLVDOZDVQRW
XVHGWRVXSSRUWIRUWKH
DSSHOODQW¶VRSLQLRQRI
YDOXHGXHWR
FRPSDUDEOHVXVHGZHUH
IURPDOORYHUWKHVWDWH
7KHVXEMHFWSURSHUW\LV
NQRZQDV.REHD
-DSDQHVH5HVWDXUDQW
&RXQW\YDOXHGSDUFHO
EDVHGRQWKH,QFRPH
$SSURDFKZLWKDUHQWDO
UDWHWKDWLVHTXLWDEOHZLWK
RWKHUOLNHSURSHUWLHV7KH
VXEMHFWSURSHUW\KDV
EHHQDGMXVWHGWROLNH
SURSHUWLHV7KH&RXQW\
UHFRPPHQGVDFKDQJHLQ
DVVHVVHGYDOXHWR
PAGE 10 of 19
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,211,100
APPELLANT
OPINION VALUE
($)
STAFF REC
935,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,392,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
949,200 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER010632
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35347
GORDON
KENTON PLACE
LLC / BITTERLIN
DEVELOPMENT
CORP - ATTN:
CHRIS
BITTERLIN
00506135
N
REI
ABS NUMBER
0001436413-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH6DOH
3ULFH0
732SLQLRQRI9DOXH
0
733ULYDWH$SSUDLVDO
0E\'&)$QDO\VLV
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2IIHUVIHHDSSUDLVDO
XWLOL]LQJWKH&267
$3352$&+DQGD'&)
'LVFRXQWHG&DVK)ORZ
$QDO\VLV
6DOHV5DWLR
&2'
&RXQW\CV
&DVH68%-(&7LV
0,;('86(&(17(5
ZKLFKFRQWDLQV2)),&(
5(7$,/DQG
$3$570(1765HIHUWR
SDJHRIWKHIHH
DSSUDLVDOVWDWLQJWKHLU
&267$3352$&+
23,1,21LV0XWLOL]LQJ
GHSUHFLDWLRQYHUVXV
WKHFRXQW\CVRQD
VWUXFWXUHEXLOWLQ
DQGXVLQJSHUVTXDUH
IRRWODQGYDOXHYHUVXV
WKHFRXQW\CV&RXQW\
FRQYHUWHGWRWKH
,1&20($3352$&+
UHIOHFWLYHRIWKHIHH
DSSUDLVDOCVUDWHVDQG
1$/,QGLFDWHGYDOXHLV
%\
FRPSDULVRQWKH&267
$3352$&+UHIOHFWVD
YDOXHRI
65 5HGXFWLRQWR
PAGE 11 of 19
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,592,500
APPELLANT
OPINION VALUE
($)
STAFF REC
2,975,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,439,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
4,362,200 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER009650
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37309
HUNTERSVILLE
SUITES LLC ATTN: BARRY W.
WHISNANT
00504407
N
REI
ABS NUMBER
0001436345-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVD+ROLGD\,QQ
([SUHVVDQG6XLWHVDW
&DOGZHOO&UHHN
'ULQ+XQWHUVYLOOH,WLVD
URRPLQWHULRUFRUULGRU
SURSHUW\WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHGD
)XOO6HUYLFH+RWHO7KH
YDOXHLQLWLDOO\ZHQWRXW
XVLQJWKH&RVW$SSURDFK
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKDQ
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHOUDQJH
IURPWRZLWK
ZHHNHQGVDWWR
7KHDSSHOODQWLVXVLQJDQ
$'5RILQWKH
3URIRUPD7KH
UHFRPPHQGDWLRQLVIRUD
GHFUHDVHLQYDOXH#
PAGE 12 of 19
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
7,692,000
APPELLANT
OPINION VALUE
($)
STAFF REC
4,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,769,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
4,500,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 11, 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 31
BER
11-BER009989
37317
JAY THAMNAI
INC / HORACK
TALLEY - ATTN:
D.
CHRISTOPHER
OSBORN
00527113
N
REI
0001441541-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVD&RPIRUW,QQ
6XLWHVDW
/LYHUSRRO3<LQ
&RUQHOLXV$URRP
LQWHULRUFRUULGRUSURSHUW\
WKDWZDVEXLOWLQ
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKDQ
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHOUDQJH
IURPWRZLWK
ZHHNHQGVDWWR
7KH
UHFRPPHQGDWLRQLVIRUD
GHFUHDVHLQYDOXH#
0
3,849,300
3,250,000 01
REDUCTION
3,229,800 01
REDUCTION
2,996,200 AT/HJ
9:00 AM 32
BER
11-BER009037
34963
LAKE NORMAN
HOTEL INC ATTN: ROBERT
J. DALY
00518309
N
REI
0001439619-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVD+DPSWRQ,QQ
DW6WDWHVYLOOH5G
LQ+XQWHUVYLOOH,WLVD
URRPLQWHULRUFRUULGRU
SURSHUW\WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHGD
)XOO6HUYLFH+RWHO7KH
YDOXHLQLWLDOO\ZHQWRXW
XVLQJWKH&RVW$SSURDFK
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKDQ
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHOUDQJH
IURPWRZLWK
ZHHNHQGVDWWR
7KHUHFRPPHQGDWLRQLV
IRUDGHFUHDVHLQYDOXH
#
0
8,827,900
4,618,518 01
REDUCTION
6,493,300 01
REDUCTION
4,863,200 AT/HJ
PAGE 13 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER010344
APPEAL
ID
37332
OWNER/
APPELLANT
LAKE NORMAN
SLEEP LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00536108
N
REI
ABS NUMBER
0001444008-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
BROWN, JEFF
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVD6OHHS,QQ
6XLWHVDW
1RUWKFURVV'5LQ
+XQWHUVYLOOH,WLVD
URRPLQWHULRUFRUULGRU
SURSHUW\WKDWZDVEXLOWLQ
DQGLVFRQVLGHUHGD
)XOO6HUYLFH+RWHO7KH
YDOXHLQLWLDOO\ZHQWRXW
XVLQJWKH&RVW$SSURDFK
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKDQ
LQGLFDWHGYDOXHRI
7KLVYDOXH
ZDVDUULYHGDWXVLQJ
0DUNHWH[SHQVHV
YDFDQF\DQGFDSUDWH
7KHDYJGDLO\UDWHXVHG
LV7KHZHHNGD\
UDWHVIRUWKLV+RWHOUDQJH
IURPWRZLWK
ZHHNHQGVDWWR
7KHUHFRPPHQGDWLRQLV
IRUDGHFUHDVHLQYDOXH
#
PAGE 14 of 19
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,754,800
APPELLANT
OPINION VALUE
($)
STAFF REC
2,475,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
4,930,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,811,500 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER010359
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35355
LUCKY REALTY /
SHAMROCK
MANAGEMENT
CORP - ATTN:
ABRAHAM LUSKI
00512202
N
REI
ABS NUMBER
0001438747-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
DQDSSUDLVDOE\)LW]KXJK
6WRXWDQG5DQGDOO
(FKROV
BROWN, JEFF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVWKH
VTIWVWULS&HQWHU
ZLWKD%,/2
6XSHUPDUNHWDVLWV
DQFKRUWHQDQW&RXQW\
LQLWLDOO\YDOXHGSDUFHO
EDVHGRQWKH&RVW
$SSURDFKDQGQRZ
XWLOL]HVWKH,QFRPH
$SSURDFKWRYDOXHDW
VTIWIRUUHWDLOVWULSVDQG
IRUWKH6XSHUPDUNHW
/HDVHVDUH111DQGD
YDFDQF\RIZDV
XVHGIRUPXOWLWHQDQW
OHDVLQJIRUUHWDLOVWULSV
7KHFRXQW\KDVXVHGWKH
1HW/HDVDEOH$UHD
IRU%,/2DQG
5HWDLOVSDFH$
*3,5HJLRQDOVXUYH\V
VKRZ6XSHUPDUNHW¶V
OHDVHVIRUWR
VTIW7KH
&RXQW\UHFRPPHQGVD
GHFUHDVHLQYDOXHWR
PAGE 15 of 19
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
6,527,400
APPELLANT
OPINION VALUE
($)
STAFF REC
3,880,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
6,277,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
4,503,900 HJ/AT
DECISION
COMMENTS
Abraham Luski,
manager of Lucky
Realty, LLC provided
a POA for this parcel.
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER009863
APPEAL
ID
35682
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
NORTHCROSS
MARKET LLC ATTN: CARY
MCCASKILL
00927231
N
REI
ABS NUMBER
0001460476-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
1,839,800
1,300,000 01
REDUCTION
1,700,000 01
REDUCTION
1,700,000 HJ/AT
BROWN, JEFF
0
394,000
245,000 01
REDUCTION
292,700 01
REDUCTION
292,700 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIWVSHFLDOW\
FHQWHU 6WULS&HQWHU
EXLOWLQDQGORFDWHG
DW6KHUULOO(VWDWHV5'
DQG6WDWHVYLOOH5G7KH
73VWDWHGWKDWKLVOHDVHV
ZHUHDOOJURVVOHDVHVEXW
GLGQRWVHQG
GRFXPHQWDWLRQ7KH
,QFRPH$SSURDFKWR
YDOXHZDVXVHGIRUWKH
YDOXDWLRQRIWKHVXEMHFW
7KHFRXQW\XVHGDUHQW
#DVTIWDQG
0DUNHW9DFDQFLHVDQG
([SHQVHV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
9:00 AM 36
BER
11-BER009971
35367
RBPA I LLC /
DULA REAL
ESTATE - ATTN:
LISA DULA
00521106
N
REI
0001439878-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2IIHUVRSLQLRQ
6DOHV5DWLR
&2'
&RXQW\CV
&DVH68%-(&7LVD
&RPPHUFLDO6+23
675,3'%$75,33
&(17(5&RQYHUWHGWR
WKH,1&20(
$3352$&+ZLWKDQ
LQGLFDWHGYDOXHRI
65
5HGXFWLRQWR
PAGE 16 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 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 37
BER
11-BER010092
38562
TT OF
CORNELIUS
INC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
00527205
N
REI
0001441579-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2IIHUVRSLQLRQ
6DOHV5DWLR
&2'
&RXQW\CV
&DVH68%-(&7LVDQ
$872'($/(56+,3
'%$/$.(1250$1
,1),1,7,7KLVLVRQHRI
WKUHHSDUFHOWKDWPDNH
XSWKHGHDOHUVKLS6HH
3RODULV!!([FHOOHQW
YLVLELOLW\IURP,QRWHG
65 1&
BROWN, JEFF
0
1,805,100
1,353,800 02 NO
CHANGE
1,805,100 02 NO
CHANGE
1,805,100 AT/HJ
9:00 AM 38
BER
11-BER010104
38564
TT OF
CORNELIUS
INC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
00527211
N
REI
0001441593-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2IIHUVRSLQLRQ
6DOHV5DWLR
&2'
&RXQW\CV
&DVH68%-(&7LVDQ
$872'($/(56+,3
'%$/$.(1250$1
,1),1,7,7KLVLVRQHRI
WKUHHSDUFHOWKDWPDNH
XSWKHGHDOHUVKLS6HH
3RODULV!!([FHOOHQW
YLVLELOLW\IURP,QRWHG
65 1&
BROWN, JEFF
0
866,000
650,000 02 NO
CHANGE
866,000 02 NO
CHANGE
866,000 HJ/AT
PAGE 17 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 39
LEVEL
BER
CASE
NUMBER
11-BER009541
APPEAL
ID
35336
OWNER/
APPELLANT
TURNBERRY
EQUITIES LLC /
REAL ESTATE
DEVELOPMENT
PARTNERS ATTN: DOUG
HAMMOND
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00512203
N
REI
ABS NUMBER
0001438748-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BROWN, JEFF
0
1,669,600
1,098,595 03 INCREASE
1,856,500 01
REDUCTION
1,581,600 AT/HJ
BROWN, JEFF
0
1,246,600
820,000 01
REDUCTION
1,133,400 01
REDUCTION
964,800 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIWVSHFLDOW\
FHQWHUEXLOWLQDQG
LVORFDWHGRQ:HVW
&DWDZED$9 2QH
1RUPDQ%YLQ&RUQHOLXV
7KHYDOXHLQLWLDOO\ZHQW
RXWXVLQJWKH&RVW
$SSURDFK7KH,QFRPH
DSSURDFKWRYDOXHKDV
EHHQDSSOLHGWRWKH
VXEMHFWZLWKDQLQGLFDWHG
YDOXHRI7KLV
YDOXHZDVDUULYHGDW
XVLQJ0DUNHWH[SHQVHV
YDFDQF\DQGEHORZ
PDUNHWFDSUDWH7KH
FRXQW\XVHGDUHQW#
DVTIW7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
9:00 AM 40
BER
11-BER009542
35377
TURNBERRY
EQUITIES LLC /
REAL ESTATE
DEVELOPMENT
PARTNERS ATTN: DOUG
HAMMOND
00512205
N
REI
0001438749-20112011-0000-0
01 Above
Market
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
VTIWVSHFLDOW\
FHQWHUEXLOWLQDQG
LVORFDWHGRQ:HVW
&DWDZED$9 2QH
1RUPDQ%YLQ&RUQHOLXV
7KH,QFRPHDSSURDFKWR
YDOXHKDVEHHQDSSOLHG
WRWKHVXEMHFWZLWKDQ
LQGLFDWHGYDOXHRI
7KHFRXQW\
XVHGDUHQW#DVT
IW7KHFRXQW\
UHFRPPHQGVDGHFUHDVH
LQYDOXHWR
PAGE 18 of 19
DECISION
COMMENTS
Board of Equalization and Review - July 11, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER009812
APPEAL
ID
35704
OWNER/
APPELLANT
WALLY,
CHARLES L /
DULA REAL
ESTATE - ATTN:
LISA DULA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
00710120
N
REI
ABS NUMBER
0001449330-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1RUHDVRQJLYHQMXVW
SKRWRVRIWKHKRXVH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
BROWN, JEFF
0
660,800
APPELLANT
OPINION VALUE
($)
STAFF REC
277,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
389,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
379,000 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
$SSHOODQWCVSURSHUW\LV
ORFDWHGRQ=LRQ$YLQ
&RUQHOLXV7KHSURSHUW\
ZDVEHLQJDVVHVVHGDW
VTIW7KHSUR[LPLW\
RIWKHVLWHZKLFKLV
ORFDWHGDFURVVWKH
UDLOURDGWUDFNVZRXOG
PDNHLWOHVVGHVLUDEOHDV
DFRPPHUFLDOLQWHUHVW
&XUUHQWO\QRQHRIWKH
FRPPHULFDO]RQHG
SURSHUWLHVLQWKDWORFDWLRQ
KDYHWUDQVLWLRQHGLQWR
FRPPHUFLDO7KHFRXQW\
KDVUHGXFHGWKHYDOXHRI
WKHODQGWRUHOIOHFWWKH
ORFDWLRQDO
GHILFLHQFLHV7KHQHZ
DVVHVVHGYDOXHLV
9:00 AM 42
BER
11-BER010240
41935
ALLISON,
GEORGE &
ALLISON, GINA /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
12105515
Y
REI
0001810382-20112011-0000-0
01 Above
Market
WITHDRAWN
BAGBY,
DAVID
0
1,292,200
900,000 WITHDRAWAL
1,292,200 Withdrawn
0
9:00 AM 43
BER
11-BER010539
36958
CAROLINAS AGC
INC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
12302213
Y
REI
0001813329-20112011-0000-0
01 Above
Market
WITHDRAWN
BAGBY,
DAVID
0
459,100
346,500 WITHDRAWAL
459,100 Withdrawn
0
9:00 AM 44
BER
11-BER010233
38209
LILLY CLAIRE
COMPANY LLC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
12110103
Y
REI
0001812440-20112011-0000-0
01 Above
Market
WITHDRAWN
BAGBY,
DAVID
0
6,628,200
1,400,000 WITHDRAWAL
6,628,200 Withdrawn
0
Notes:
UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHWSHU*DUUHWW
5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW
$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$< 6+($5,1*+-$7
Wednesday, July 18, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 19 of 19
BER CHAIRMAN
DECISION
COMMENTS
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