Board of Equalization and Review - July 25, 2012 NCPTS V4

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Board of Equalization and Review - July 25, 2012
Date run: 8/1/2012 1:51:46 PM
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-BER010503
7/25/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35193
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22318496
N
REI
ABS NUMBER
0002027875-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 1 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
730,800
APPELLANT
OPINION VALUE
($)
STAFF REC
290,444 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
730,800 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
730,800 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010506
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35195
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22310399
N
REI
ABS NUMBER
0002025903-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 2 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
615,900
APPELLANT
OPINION VALUE
($)
STAFF REC
244,779 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
615,900 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
615,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER011021
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36528
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22312109
N
REI
ABS NUMBER
0002026044-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 3 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
723,900
APPELLANT
OPINION VALUE
($)
STAFF REC
287,702 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
723,900 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
723,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010504
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37369
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22312122
N
REI
ABS NUMBER
0002026046-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 4 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
13,886,600
APPELLANT
OPINION VALUE
($)
STAFF REC
5,518,992 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
13,886,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
8,011,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010512
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41861
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22318599
N
REI
ABS NUMBER
0002027945-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 5 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
138,600
APPELLANT
OPINION VALUE
($)
STAFF REC
55,084 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
138,600 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
138,600 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010509
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37367
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
J. MURPHY
22318601
N
REI
ABS NUMBER
0002027947-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 6 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,437,500
APPELLANT
OPINION VALUE
($)
STAFF REC
968,743 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
2,437,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
2,054,400 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008335
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35184
BALLANTYNE
COUNTRY CLUB,
INC / REAL
ESTATE
AUDITING
SERVICES INC ATTN: MICHAEL
MURPHY
22337381
N
REI
ABS NUMBER
0002032204-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
6HH7DEOH%HORZ
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7D[5HSSURYLGHV*50
DQDO\VLVDVDEDVLVIRU
DSSHDO7D[5HS
SURYLGHV,QFRPH
6WDWHPHQW6XPPDU\
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVYDOXHGDFFRUGLQJWR
WKH6FKHGXOHRI9DOXHV
6HH&KDUWVLQWKH
3DFNDJH
65 1R&KDQJH
3,'7D[9DOXH7D[5HS
(VWLPDWHV
PAGE 7 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
212,000
APPELLANT
OPINION VALUE
($)
STAFF REC
84,256 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
212,000 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
212,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010574
APPEAL
ID
35888
OWNER/
APPELLANT
BALLANTYNE
EAST LLC /
THOMSON
REUTERS ATTN: VON W.
MOODY III
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22316102
N
REI
ABS NUMBER
0002027636-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
%(5 ,1)250$/
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHVSUR
IRUPD,QFRPH$QDO\VLV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
83,493,700
44,252,739 01
REDUCTION
57,802,000 01
REDUCTION
57,802,000 AT/HJ
WEBB,
ROGER
0
10,632,700
6,224,587 01
REDUCTION
6,995,100 01
REDUCTION
6,995,100 AT/HJ
6DOHV5DWLRQRVDOHV
&2'QRVDOHV
&RXQW\CV&DVH7KH
$VVHVVPHQWYDOXH
RULJLQDOO\DWPLOOLRQ
ZDVEDVHGRQWKH&RVW
$SSURDFKDQGWKLVKDV
EHHQFKDQJHGWRWKH
,QFRPH$SSURDFK
&RUUHFWLRQWR/LVWLQJDQG
D5('8&7,21LV
LQGLFDWHG
65 5('8&7,21
9:00 AM 9
BER
11-BER009460
37121
BALLANTYNE
MEDICAL TWO
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315406
N
REI
0002027556-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
5HQWVLQFUHDVHWR6)
GXHWRWKLVEHLQJD
0(',&$/RIILFHEOGJ
65 5('8&7,21
PAGE 8 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER009451
APPEAL
ID
34901
OWNER/
APPELLANT
BALLANTYNE
ONE LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22315504
N
REI
ABS NUMBER
0002027568-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
17,189,600
9,888,572 01
REDUCTION
14,552,100 01
REDUCTION
14,552,100 HJ/AT
WEBB,
ROGER
0
17,189,600
10,103,061 01
REDUCTION
14,552,100 01
REDUCTION
14,552,100 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 11
BER
11-BER009475
34866
BALLANTYNE
TWO LLC
22315503
N
REI
0002027566-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
PAGE 9 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER009456
APPEAL
ID
34907
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
BHI PROPERTY
CO NO.99 /
THOMSON
REUTERS ATTN: VON W.
MOODY III
22315126
N
REI
ABS NUMBER
0002027532-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
25,238,800
19,673,259 01
REDUCTION
19,426,200 01
REDUCTION
19,426,200 AT/HJ
WEBB,
ROGER
0
1,564,200
675,000 01
REDUCTION
869,000 01
REDUCTION
869,000 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 13
BER
11-BER010547
41862
BLC4K NO 6
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315115
N
REI
0002027519-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1$
6DOH'DWH1$3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHVDQ
DSSUDLVDODVDEDVLVIRU
WKHDSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
KDVLVVXHVZLWKQRURDG
IURQWDJHORFDWLRQDQG
DFFHVV$GMXVWPHQWV
PDGHDVLQGLFDWHGFDXVH
UHGXFWLRQLQYDOXH
65 5('8&7,21
PAGE 10 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER010548
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34886
BLS PARTNERS
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315603
N
REI
ABS NUMBER
0002027583-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
$33(//$17$*5(('
WEBB,
:,7+7+(9$/8(
ROGER
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVD
)LW]KXJK$SSUDLVDODW
DVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
5,061,100
3,783,642 01
REDUCTION
4,653,800 01
REDUCTION
4,653,800 HJ/AT
0
18,890,200
9,154,847 01
REDUCTION
14,992,200 01
REDUCTION
14,992,200 AT/HJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH1R
UHQWDOGDWDZDVSURYLGHG
E\$SSHOODQW6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ73
DSSUDLVDOWHQGVWR
VXSSRUWUHYLVHG79
65 5('8&7,21
9:00 AM 15
BER
11-BER009469
34850
BRIXHAM
GREEN TWO
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315404
N
REI
0002027554-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
PAGE 11 of 28
WEBB,
ROGER
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER010301
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35735
CCR BUILDING,
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315604
N
REI
ABS NUMBER
0002027586-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
$33(//$17$*5(('
WEBB,
:,7+7+(5(9,6('
ROGER
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73LQGLFDWHVWKHVXEMHFW
ZDVSXUFKDVHGIRU
DVDEDVLVIRU
DSSHDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
2,249,800
1,500,001 01
REDUCTION
2,045,300 01
REDUCTION
2,045,300 HJ/AT
0
22,361,800
13,167,880 01
REDUCTION
18,693,200 01
REDUCTION
18,693,200 AT/HJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&255(&7,21WROLVWLQJ
5('8&7,21LV
LQGLFDWHG
65 5('8&7,21
9:00 AM 17
BER
11-BER009459
34843
CHANDLER
BUILDING LLC /
THOMSON
REUTERS ATTN: VON W.
MOODY III
22315128
N
REI
0002027536-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
PAGE 12 of 28
WEBB,
ROGER
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER009455
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34856
CULLMAN PARK
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315114
N
REI
ABS NUMBER
0002027517-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
20,030,900
12,785,573 01
REDUCTION
15,842,100 01
REDUCTION
15,842,100 HJ/AT
WEBB,
ROGER
0
12,276,200
9,917,328 01
REDUCTION
11,288,400 01
REDUCTION
11,288,400 AT/HJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 19
BER
11-BER010284
34830
FRENETTE LAND
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315112
N
REI
0002027511-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH1R
UHQWDOGDWDZDVSURYLGHG
E\$SSHOODQW6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DWWKH-XQH
%(5+HDULQJ
65 5('8&7,21
PAGE 13 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER010290
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34823
HALL BUILDING
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315113
N
REI
ABS NUMBER
0002027514-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
12,276,100
10,018,357 01
REDUCTION
11,288,400 01
REDUCTION
11,288,400 AT/HJ
WEBB,
ROGER
0
13,570,700
7,293,349 01
REDUCTION
8,999,600 01
REDUCTION
8,999,600 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH1R
UHQWDOGDWDZDVSURYLGHG
E\$SSHOODQW6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DWWKH-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 21
BER
11-BER009470
37123
HARPER
INVESTORS
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315405
N
REI
0002027555-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
5HQWVLQFUHDVHWR6)
GXHWRWKLVEHLQJD
0(',&$/RIILFHEOGJ
65 5('8&7,21
PAGE 14 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER009478
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34932
HIXON BUILDING
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22315129
N
REI
ABS NUMBER
0002027537-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WEBB,
ROGER
0
22,361,800
)RUHFORVXUH1$
WEBB,
6DOH'DWH1$3ULFH
ROGER
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$SSHOODQWSURYLGHVVDOHV
GDWDIURP/RRS1HWDQG
DQ,QFRPH$SSURDFKDV
DEDVLVIRUDSSHDO
0
2,390,700
APPELLANT
OPINION VALUE
($)
STAFF REC
13,129,487 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
18,693,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
18,693,200 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 23
BER
11-BER010341
38433
KERNS, WILLIAM
PATRICK /
ADVANTAX
GROUP LLC
22314301
N
REI
0002027277-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVDGD\FDUHIURPWKH
%DOODQW\QH$UHD6DOHV
GDWDSURYLGHGE\7D[
5HSDUHIURPYDULRXV
DUHDVPRVWRIZKLFKDUH
QRWFRPSDUDEOHWRWKH
VXEMHW
V%DOODQW\QH
/RFDWLRQ$OLVWRI
&RPSDUDEOHVDUH
SURYLGHGLQWKHSDFNDJH
ZKLFKVXSSRUWWKH7D[
9$OXH7KH,QFRPH
$SSURDFKZDV
FRQVLGHUHGEXWQRWXVHG
LQWKHDSSUDLVDORI'D\
&DUHIDFLOLWLHV7KH7D[
5HSXVHVDQ,QFRPH
$SSURDFKZLWK6)
EDVHUDWHZKLFKLV&/7
6(DQGQRWUHIOHFWLYHRI
&/76:7KH,QFRPH
$SSURDFKSURYLGHGE\
7D[5HSKDVEHHQ
UHFRQVWUXFWHGIRU
GHPRQVWDUWLYHSXUSRVHV
7KLVUHFRQVWUXFWHG
,QFRPH$SSURDFKLV
VXSSRUWLYHRIWKH7D[
9$OXH
65 1R&KDQJH
PAGE 15 of 28
1,700,000 02 NO
CHANGE
2,390,700 02 NO
CHANGE
2,390,700 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER010570
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34934
OFFICES ON SIX
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22350154
N
REI
ABS NUMBER
0002034998-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
1,322,900
803,014 01
REDUCTION
732,900 01
REDUCTION
732,900 AT/HJ
WEBB,
ROGER
0
1,058,400
803,014 01
REDUCTION
732,900 01
REDUCTION
732,900 HJ/AT
WEBB,
ROGER
0
1,058,400
803,014 01
REDUCTION
732,900 01
REDUCTION
732,900 AT/HJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&RUUHFWLRQWROLVWLQJ
5HGXFWLRQLVLQGLFDWHG
65 5('8&7,21
9:00 AM 25
BER
11-BER010575
34933
OFFICES ON SIX
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22350155
N
REI
0002035001-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&RUUHFWLRQWROLVWLQJ
5HGXFWLRQLVLQGLFDWHG
65 5('8&7,21
9:00 AM 26
BER
11-BER010551
34832
OFFICES ON SIX
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22350156
N
REI
0002035004-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&RUUHFWLRQWROLVWLQJ
5HGXFWLRQLVLQGLFDWHG
65 5('8&7,21
PAGE 16 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER010563
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34825
OFFICES ON SIX
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22350157
N
REI
ABS NUMBER
0002035007-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
1,058,400
803,014 01
REDUCTION
732,900 01
REDUCTION
732,900 HJ/AT
WEBB,
ROGER
0
1,058,400
803,014 01
REDUCTION
732,900 01
REDUCTION
732,900 AT/HJ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&RUUHFWLRQWROLVWLQJ
5HGXFWLRQLVLQGLFDWHG
65 5('8&7,21
9:00 AM 28
BER
11-BER010560
34854
OFFICES ON SIX
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22350158
N
REI
0002035010-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH
&RUUHFWLRQWROLVWLQJ
5HGXFWLRQLVLQGLFDWHG
65 5('8&7,21
PAGE 17 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER010550
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34960
RESORT BOWL,
LLC / THOMSON
REUTERS ATTN: VON W.
MOODY III
22316501
N
REI
ABS NUMBER
0002027645-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
%(5 ,1)250$/
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$ERYH0DUNHW$SSHOODQW
VHQWDQG
,QFRPH$QDO\VLV
6DOHV5DWLRQRVDOHV
&2'QRVDOHV
&RXQW\CV&DVH7KH
VXEMHFWLVWKH%DOODQW\QH
5HVRUW+RWHODQG
5HVWDXUDQWORFDWHGLQWKH
KHDUWRI%DOODQW\QH,WLV
DQLQWHULRUFRUULGRUKRWHO
EXLOWLQDQG
FRQVLGHUHGDSUHPLHUIXOO
VHUYLFH+RWHO)LYH6WDU
$OOLDQFHUDWHVWKHEHVW
KRWHOVLQ&KDUORWWHWREH
%DOODQW\QH+RWHODQG
/RGJHDVD67$5
5LW]&DUOWRQLQ8SWRZQ
DV67$5:HVWLQLQ
8SWRZQD67$5DQG
2PLQ&KDUORWWHDVD
67$5+RWHO
7KHYDOXHLQLWLDOO\ZHQW
RXWXVLQJWKH0DUNHW
%DVHG&RVW$SSURDFKDW
7KHYDOXH
PHWKRGKDVEHHQ
FKDQJHGWRWKH,QFRPH
$SSURDFKDQGD
UHGXFWLRQLQYDOXHLV
LQGLFDWHGE\WKLV
DSSURDFK
9DOXHLQLWLDOO\LQFOXGHG
WKHURRPVIURP³7KH
/RGJH´5RRPV
ZKLFKLVRQWKHDGMDFHQW
SDUFHO&RUUHFWLRQLV
UHTXLUHG$SSHOODQW
UHSRUWVVXEMHFWKDV
URRPVQRWDV
RULJLQDOO\RQ7D[/LVWLQJ
&RUUHFWLRQWROLVWLQJ
SURYLGHVDGGLWLRQDO
UHGXFWLRQ
65 5('8&7,21
PAGE 18 of 28
APPRAISER
WEBB,
ROGER
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
41,705,800
APPELLANT
OPINION VALUE
($)
STAFF REC
11,305,047 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
29,503,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
29,503,000 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER009482
APPEAL
ID
34864
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
RICHARDSON
BUILDING LLC /
THOMSON
REUTERS ATTN: VON W.
MOODY III
22315124
N
REI
ABS NUMBER
0002027529-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
17,005,300
10,468,739 01
REDUCTION
13,604,300 01
REDUCTION
13,604,300 AT/HJ
WEBB,
ROGER
0
8,015,900
4,933,994 01
REDUCTION
6,112,800 01
REDUCTION
6,112,800 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 31
BER
11-BER010289
34839
RUSHMORE
TWO LAND LLC /
THOMSON
REUTERS ATTN: VON W.
MOODY III
22315101
N
REI
0002027493-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHVQRUHQWDO
GDWD73SURYLGHVGDWD
IURPWKH6FKHGXOHRI
9DOXHVDVDEDVLVIRU
DSSHDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH1R
UHQWDOGDWDZDVSURYLGHG
E\$SSHOODQW6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DWWKH-XQH
%(5+HDULQJ
65 5('8&7,21
PAGE 19 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER009464
APPEAL
ID
34840
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SIMMONS
BUILDING LLD /
THOMSON
REUTERS ATTN: VON W.
MOODY III
22315130
N
REI
ABS NUMBER
0002027538-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+9$/8(
)RUHFORVXUH12
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$'DWH1$
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWUROOV
DQGSURIRUPD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WEBB,
ROGER
0
21,616,100
13,284,658 01
REDUCTION
18,069,900 01
REDUCTION
18,069,900 AT/HJ
WORLEY,
MIKE
0
1,050,000
770,000 01
REDUCTION
787,400 01
REDUCTION
787,400 HJ/AT
WORLEY,
MIKE
0
397,400
330,000 01
REDUCTION
334,600 01
REDUCTION
334,600 HJ/AT
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
DGMXVWHGLQDVLPLODU
PDQQHUDV35,25
%(5&$6(6
DQG7KHVH
ZHUH1(*27,$7('
9$/8(6DW-XQH
%(5+HDULQJ
65 5('8&7,21
9:00 AM 33
9:00 AM 34
BER
BER
11-BER010110
11-BER010087
33684
33681
ADAMS, JOHN
WAYNE /
NORMAN REAL
ESTATE
ADVISORS, LLC ATTN: DWAINE
HOLDEN
07313103
ADAMS, JOHN
WAYNE /
NORMAN REAL
ESTATE
ADVISORS, LLC ATTN: DWAINE
HOLDEN
07313204
N
REI
0001694473-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH(II
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\EHOLHYHVWKDWLW¶V
LQFRPHSURIRUPD
VXSSRUWVDUHGXFWLRQLQ
YDOXH
&RXQW\65
N
REI
0001694481-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH(II
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\EHOLHYHVWKDWLW¶V
LQFRPHSURIRUPD
VXSSRUWVDUHGXFWLRQLQ
YDOXH
&RXQW\65
PAGE 20 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER010076
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
33682
ADAMS, JOHN
WAYNE /
NORMAN REAL
ESTATE
ADVISORS, LLC ATTN: DWAINE
HOLDEN
07313401
N
REI
ABS NUMBER
0001694484-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORLEY,
MIKE
0
437,400
310,000 01
REDUCTION
317,000 01
REDUCTION
317,000 HJ/AT
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH(II
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\EHOLHYHVWKDWWKDW
LW¶VLQFRPHSURIRUPDDQG
FKDQJHVTIRRWDJH
VXSSRUWVDUHGXFWLRQLQ
YDOXH
&RXQW\65
9:00 AM 36
BER
11-BER010031
35862
BEAM, PAUL H /
TB HARRIS JR. &
ASSOC. - ATTN:
MICHAEL
BERKOWITZ
07309102
N
REI
0001694415-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
/DQG6DOHV$QDO\VLV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGLWV
ODQGYDOXHDQGEXLOGLQJ
YDOXHUHFRPPHQGD
UHGXFWLRQLQYDOXH
&RXQW\65
WORLEY,
MIKE
0
641,800
360,695 01
REDUCTION
406,500 01
REDUCTION
406,500 AT/HJ
9:00 AM 37
BER
11-BER010021
35869
BEAM, PAUL H /
TB HARRIS JR. &
ASSOC. - ATTN:
MICHAEL
BERKOWITZ
07309105
N
REI
0001694418-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
/DQG6DOHV$QDO\VLV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGLWV
ODQGYDOXHDQGEXLOGLQJ
YDOXHUHFRPPHQGD
UHGXFWLRQLQYDOXH
&RXQW\65
WORLEY,
MIKE
0
2,069,900
680,073 01
REDUCTION
1,305,400 01
REDUCTION
1,305,400 HJ/AT
9:00 AM 38
BER
11-BER010019
39083
BEAM, PAUL H /
TB HARRIS JR. &
ASSOC. - ATTN:
MICHAEL
BERKOWITZ
07309308
N
REI
0001694431-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH6DOH
MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
/DQG6DOHV$QDO\VLV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGLWV
ODQGYDOXHUHFRPPHQGD
UHGXFWLRQLQYDOXH
&RXQW\65
0
483,300
192,943 01
REDUCTION
194,300 01
REDUCTION
194,300 AT/HJ
PAGE 21 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 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 ($)
MOTION
9:00 AM 39
BER
11-BER010825
33680
BLACKMON,
JOHN G
07324227
N
REI
0001695438-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH6DOH
MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
$SSUDLVDORID
QHDUE\YDFDQWODQG
SDUFHOVXSSRUWV&RXQW\¶V
ODQGYDOXHUHFRPPHQGD
QRFKDQJHLQYDOXH
&RXQW\651RFKDQJH
0
767,100
240,000 02 NO
CHANGE
9:00 AM 40
BER
11-BER009565
38393
CARSON
SYSTEMS LLC /
UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
07305304
N
REI
0001694288-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
1RLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KLVLV
YDFDQWODQGWKHYDOXH
KDVQRWFKDQJHGIURP
7KH&RXQW\KDV
VXSSOLHGODQGVDOHVWKDW
VXSSRUW&RXQW\¶VYDOXH
5HFRPPHQGVD1R
&KDQJHLQYDOXH
&RXQW\651R&KDQJH
0
1,244,800
650,000 02 NO
CHANGE
1,244,800 02 NO
CHANGE
1,244,800 AT/HJ
9:00 AM 41
BER
11-BER009566
38552
CARSON
SYSTEMS LLC /
UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
07305305
N
REI
0001694289-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
1RLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KLVLV
YDFDQWODQGWKHYDOXH
KDVQRWFKDQJHGIURP
7KH&RXQW\KDV
VXSSOLHGODQGVDOHVWKDW
VXSSRUW&RXQW\¶VYDOXH
5HFRPPHQGVD1R
&KDQJHLQYDOXH
&RXQW\651R&KDQJH
0
1,726,700
750,000 02 NO
CHANGE
1,726,700 02 NO
CHANGE
1,726,700 AT/HJ
PAGE 22 of 28
767,100 01
REDUCTION
384,400 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - July 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 ($)
MOTION
9:00 AM 42
BER
11-BER010777
34961
DUNHILL HOTEL
GROUP LIMITED
PARTNERSHIP /
SUMMIT
HOSPITALITY
GROUP, LTD ATTN: R. DOYLE
PARRISH
07801316
N
REI
0001701130-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH6DOH
MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVUXQDSUR
IRUPDXVLQJPDUNHWGDWD
DQGLQFUHDVLQJSHUVRQDO
SURSHUW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
0
5,656,900
2,936,800 01
REDUCTION
5,357,000 01
REDUCTION
3,977,900 AT/HJ
9:00 AM 43
BER
11-BER010165
38333
FIRST
PRESBYTERIAN
CHURCH
CHARLOTTE /
CRESCENT
RESOURCES ATTN: RICHARD
ROGERS
07801602
N
REI
0001701152-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
WORLEY,
MIKE
0
1,643,200
963,230 01
REDUCTION
1,010,800 01
REDUCTION
1,010,800 AT/HJ
FIRST
PRESBYTERIAN
CHURCH
CHARLOTTE /
CRESCENT
RESOURCES ATTN: RICHARD
ROGERS
07801613A
WORLEY,
MIKE
0
655,200
436,800 01
REDUCTION
436,800 01
REDUCTION
436,800 HJ/AT
9:00 AM 44
BER
11-BER010168
38413
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
ODQGVDOHV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVEURXJKWWKH
ODQGYDOXHLQOLQHZLWK
RWKHUSDUFHOVWKDW
VXUURXQGLWDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001701159-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
ODQGVDOHV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVEURXJKWWKH
ODQGYDOXHLQOLQHZLWK
RWKHUSDUFHOVWKDW
VXUURXQGLWDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
PAGE 23 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 45
9:00 AM 46
9:00 AM 47
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER010159
11-BER009514
11-BER009710
APPEAL
ID
38326
41065
34967
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
FIRST
PRESBYTERIAN
CHURCH
TRUSTEES /
CRESCENT
RESOURCES ATTN: RICHARD
ROGERS
07801612
N
REI
FLIPPIN,
ROBERT &
FLIPPIN,
SUZANNE /
WILLOUGHBY
COMPANY ATTN: J.D.
WILLOUGHBY
07310119
JOHNSON
WALES
UNIVERSITY /
HARKEY
LAMBETH, LLP ATTN: PATRICIA
W. NYSTROM
07319303
ABS NUMBER
0001701158-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORLEY,
MIKE
0
884,100
575,500 01
REDUCTION
547,100 01
REDUCTION
547,100 AT/HJ
WORLEY,
MIKE
0
2,018,200
613,000 01
REDUCTION
1,024,300 01
REDUCTION
1,024,300 HJ/AT
WORLEY,
MIKE
0
13,542,600
12,600,000 01
REDUCTION
12,633,500 01
REDUCTION
12,633,500 AT/HJ
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
ODQGVDOHV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVEURXJKWWKH
ODQGYDOXHLQOLQHZLWK
RWKHUSDUFHOVWKDW
VXUURXQGLWDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001694448-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH())
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVEURXJKWWKH
ODQGYDOXHLQOLQHZLWK
RWKHUSDUFHOVWKDW
VXUURXQGLWDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001694650-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
33 733ULYDWH$SSUDLVDO
LQFOXGLQJ
33$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVUXQDSUR
IRUPDXVLQJPDUNHWGDWD
DQGDGGLQJUHVHUYHV
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
PAGE 24 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 48
9:00 AM 49
9:00 AM 50
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009960
11-BER009962
11-BER009956
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42067
KNIGHT
PUBLISHING
CO / ERNST &
YOUNG - ATTN:
CHARLES LONG
07303201
N
REI
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304202
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304210
42069
42068
ABS NUMBER
0001694256-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORLEY,
MIKE
0
20,967,900
14,030,000 01
REDUCTION
20,413,200 01
REDUCTION
20,413,200 HJ/AT
WORLEY,
MIKE
0
1,788,200
1,250,000 01
REDUCTION
1,082,500 01
REDUCTION
1,082,500 HJ/AT
WORLEY,
MIKE
0
5,502,600
3,840,000 01
REDUCTION
4,404,800 01
REDUCTION
4,404,800 HJ/AT
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
EXLOGLQJYDOXHIURPWR
RI5&1DQGIHHOV
ODQGYDOXHIRUWKLVSDUFHO
LVLQOLQHUHFRPPHQGD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001694259-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
ODQGYDOXHIRUWKLVSDUFHO
UHFRPPHQGDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001694262-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
ODQGYDOXHIRUWKLVSDUFHO
UHFRPPHQGDUHGXFWLRQ
LQYDOXH
&RXQW\65
PAGE 25 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 51
9:00 AM 52
9:00 AM 53
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009951
11-BER009952
11-BER009953
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42070
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304213
N
REI
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304214
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304215
39966
42071
ABS NUMBER
0001694263-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WORLEY,
MIKE
0
1,000
WORLEY,
MIKE
0
WORLEY,
MIKE
0
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
30,000 02 NO
CHANGE
1,000 02 NO
CHANGE
1,000 HJ/AT
3,615,500
2,150,000 01
REDUCTION
2,892,400 01
REDUCTION
2,892,400 AT/HJ
10,406,500
7,260,000 01
REDUCTION
4,171,900 01
REDUCTION
4,171,900 AT/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVQR
FKDQJHLQYDOXHLQYDOXH
&RXQW\651R&KDQJH
N
REI
0001694264-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
ODQGYDOXHIRUWKLVSDUFHO
5HFRPPHQGDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001694265-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
ODQGYDOXHIRUWKLVSDUFHO
5HFRPPHQGDUHGXFWLRQ
LQYDOXH
&RXQW\65
PAGE 26 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 25, 2012
TIME
ROW
NO.
9:00 AM 54
9:00 AM 55
LEVEL
BER
BER
CASE
NUMBER
11-BER009954
11-BER010282
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39969
KNIGHT
PUBLISHING CO
THE / ERNST &
YOUNG - ATTN:
CHARLES LONG
07304216
N
REI
SHOUPE,
THOMAS
LADANE
07713103
41688
ABS NUMBER
0001694266-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WORLEY,
MIKE
0
2,247,500
1,200,000 01
REDUCTION
1,322,100 01
REDUCTION
1,322,100 AT/HJ
WORLEY,
MIKE
0
5,400
2,000 01
REDUCTION
3,200 01
REDUCTION
3,200 AT/HJ
WORLEY,
MIKE
0
6,124,500
1,837,350 01
REDUCTION
3,062,300 01
REDUCTION
3,062,300 AT/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
IRUDOO
VHYHQSDUFHOV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVDGMXVWHGWKH
ODQGYDOXHIRUWKLVSDUFHO
5HFRPPHQGDUHGXFWLRQ
LQYDOXH
&RXQW\65
N
REI
0001700450-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
ODQGVDOHV
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVEURXJKWWKH
ODQGYDOXHLQOLQHZLWK
RWKHUSDUFHOVWKDW
VXUURXQGLWDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
9:00 AM 56
BER
11-BER010373
38383
SOUTHPORT
INVESTMENTS
LLC / ERNST &
YOUNG
07812401
N
REI
0001704057-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
6DOHVLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\EHOLHYHVWKDWWKDW
ODQGVDOHVLQWKHDUHD
VXSSRUWDUHGXFWLRQLQ
YDOXH
&RXQW\65
PAGE 27 of 28
DECISION
COMMENTS
Board of Equalization and Review - July 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 ($)
MOTION
9:00 AM 57
BER
11-BER010731
42820
SYCAMORE
GREEN LLC / K &
L GATES LLP ATTN: JARED D.
MOBLEY
07321701
N
REI
0001695115-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
LQFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVUXQDSUR
IRUPDXVLQJPDUNHWGDWD
DQGUHFRPPHQGVDQR
FKDQJHLQYDOXH
&RXQW\651R&KDQJH
0
11,725,900
7,842,541 02 NO
CHANGE
11,725,900 01
REDUCTION
8,195,500 DG/HJ
9:00 AM 58
BER
11-BER009862
36140
ZARIFA INC
07504416
N
REI
0001696827-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH MIKE
6DOH3ULFH
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
"$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH,QFRPH
LQIRUPDWLRQRQWKH
([HFXWLYH6XPPDU\IURP
DSSUDLVDOPRUHWKDQ
VXSSRUWV&RXQW\¶VYDOXH
5HFRPPHQGD1R
&KDQJHLQYDOXH
&RXQW\651R&KDQJH
0
607,600
195,000 02 NO
CHANGE
607,600 01
REDUCTION
296,300 AT/HJ
9:00 AM 59
BER
11-BER009999
35993
CAPSTONEFOURTH WARD
LLC / SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
07806803
Y
REI
0001703150-20112011-0000-0
01 Above
Market
WITHDRAWN
0
4,405,200
WORLEY,
MIKE
3,300,700 WITHDRAWAL
Notes:
$OOUHDVVLJQHGWR5RJHUWRSUHVHHQWRQGRFNHWVRDOOFRXOGEHKHDUGWRJHWKHU
UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW
$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$<
6+($5,1*+-$7
Wednesday, August 01, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 28 of 28
BER CHAIRMAN
4,405,200 Withdrawn
0
DECISION
COMMENTS
$8,195,500 (+/-)
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