Board of Equalization and Review - August 8, 2012
Date run: 8/9/2012 12:09:38 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-BER010126
8/8/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39265
BANK OF
AMERICA / K & L
GATES LLP ATTN: JARED D.
MOBLEY
01718204
N
REI
ABS NUMBER
0001483288-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
OHDVHIHH
$SSUDLVDO'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGDQDSSUDVLDO
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
6XEMHFW
VYDOXHZDV
RULJLQDOO\VHQWDW&RVW
9DOXHEXWZLWK%(5
DSSHDOFKDQJHGWRWKH
,QFRPH$SSURDFK
$SSUDLVDOVWDWHV$YHUDJH
UHQWDWSVIZLWK
&$3DW111$IWHU
UHYLHZ&RXQW\XVHG
SVI&$3DW
111DQG0DUNHW
9DFDQ\RIIURP
DSSUDLVDO&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
PAGE 1 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
6,025,300
APPELLANT
OPINION VALUE
($)
STAFF REC
5,475,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
5,787,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
5,787,100 BH/HJ
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009940
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40101
CARRIER
CORPORATION ATTN: MICHAEL
J. FEDELE
02527103
N
REI
ABS NUMBER
0001504799-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
16,194,500
10,880,000 01
REDUCTION
11,482,800 01
REDUCTION
11,482,800 BH/HJ
BEATTY,
ALLEN
0
2,652,400
1,822,500 01
REDUCTION
1,923,700 01
REDUCTION
1,923,700 HJ/BF
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVDOHVGDWD
DQGLQFRPHLQIRUPDWLRQ
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
,QGXVWULDO0)*%XLOGLQJ
ZLWKVTXDUHIHHW
9DOXHZDVRULJLQDOO\VHQW
RXWDW&RVW9DOXH$IWHU
UHYLHZFKDQJHWR
,QFRPHZLWKSVI
DQG111&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 3
BER
11-BER010004
40099
CINTAS CORP
NO 45 /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
03725230
N
REI
0001600150-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHG&RVWGDWD
DQGVDOHVWRUHYLHZDQG
FRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
VTIW2IILFH
:DUHKRXVHEXLOWLQ
DQGORFDWHGLQ1RUWK
0HFNOHQEXUJRII:7
+DUULV%OYG3URSHUW\
ZDVILUVWYDOXHGDWWKH
&RVW$SSURDFK$IWHU
UHYLHZWKH,QFRPH
$SSURDFKKDVEHHQ
XWLOL]HGXVLQJSVI
111OHDVHZLWKD
FDSUDWH7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 2 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010310
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36468
CK NORTHPARK
XV LLC /
CHILDRESS
KLEIN
PROPERTIES ATTN: RICHARD
HELMS
03719119
N
REI
ABS NUMBER
0001598889-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
5,435,000
3,260,000 02 NO
CHANGE
5,435,000 01
REDUCTION
5,012,300 HJ/BH
BEATTY,
ALLEN
0
4,494,900
2,857,000 01
REDUCTION
3,974,400 01
REDUCTION
3,974,400 BH/HJ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWDOUDWHV
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRUPDWLRQ&RXQW\KDV
SVIZLWK&$3
ZLWK9DFDQ\XVHG
IRUPXOWLWHQDQWOHDVHV
6SDFHLVDYDLODEOHZLWKLQ
WKLVEXLOGLQJDWSVI
&RXQW\UHFRPPHQGVQR
FKDQJHLQYDOXH
65RU5HFRPPHQGHG
9DOXH
9:00 AM 5
BER
11-BER010312
39263
CK NORTHPARK
XVI LLC /
CHILDRESS
KLEIN
PROPERTIES ATTN: RICHARD
HELMS
03719101
N
REI
0001598867-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGUHQWDOUDWHV
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRUPDWLRQ&RXQW\KDV
SVIZLWK&$3
ZLWK9DFDQ\XVHG
IRUPXOWLWHQDQWOHDVHV
&XUUHQWO\FRPSOHWHO\
OHDVHG
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 3 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009643
APPEAL
ID
35668
OWNER/
APPELLANT
CROSLAND-MIV
LLC /
MERRIFIELD
PATRICK
VERMILLION ATTN: IAN
BRUCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
02312236
N
REI
ABS NUMBER
0001495378-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGSURYLGHG
VRPHLQFRPHLQIRUPDWLRQ
WRUHYLHZ
6DOHV5DWLR
&2'
5HVWDXUDQW3URSHUW\
FKDQJHGWR,QFRPH
$SSURDFKZLWK%(5
DSSHDO,QFRPH
LQIRUPDWLRQSURYLGHG
LQGLFDWHVLQ
UHQWDOZDVWR
SVI$IWHUUHYLHZ
IRUWKH%(5FKDQJHG
9DFDQF\WRDQG
&$3WRWRFRQVLGHU
ULVN$OVR&RXQW\KDV
SVIUHQW73
UHIHUHQFHSURSHUW\QH[W
GRRUDVFRPSDUDEOHEXW
LW
VDQRIILFHEXLOGLQJWKDW
LVQRWOLVWHGFRUUHFWO\
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
EDVHGRQWKH,QFRPH
$SSURDFK
65RU5HFRPPHQGHG
9DOXH
PAGE 4 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
679,900
APPELLANT
OPINION VALUE
($)
STAFF REC
262,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
630,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
630,200 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER009717
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36034
ESTES EXPRESS
LINES /
DUCHARME,
MCMILLEN &
ASSOCIATES,
INC - ATTN:
PATRICK G.
PRICE
02501119
N
REI
ABS NUMBER
0001498737-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
7,698,700
5,300,000 01
REDUCTION
7,128,700 01
REDUCTION
7,128,700 BH/HJ
BEATTY,
ALLEN
0
9,359,500
4,975,000 01
REDUCTION
6,092,500 01
REDUCTION
6,092,500 HJ/BH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
SURSHUWLHVWRUHYLHZDQG
FRQVLGHUDQGVRPH
LQFRPHLQIRUPDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7UXFN
7HUPLQDORZQHGE\(VWHV
([SUHVV/LQHVEXWOHDVHG
WR<5&7UXFNLQJ9DOXH
ZDVRULJLQDOO\VHQWRXWDW
&RVW9DOXHEXW3URIRUPD
SURYLGHGLQGLFDWHVYDOXH
E\,QFRPHDW
,QFRPH9DOXHLQFOXGHV
H[WUDORWZKLFKKDVD
YDOXHRI
7KHUHIRUHDGMXVWHG&RVW
9DOXHRI3DUFHO
WRXVLQJ
)XQFWLRQDODQG*UDGH
DGMXVWPHQW&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 8
BER
11-BER010227
37360
FEDEX
NATIONAL LTL /
BURKE &
ASSOCIATES,
LLC - ATTN:
BRAD DOOLEY
03906108
N
REI
0001603606-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGVDOHVGDWD
DQGLQFRPHLQIRUPDWLRQ
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7UXFN
7HUPLQDOZLWKVI
9DOXHZDVRULJLQDOO\VHQW
RXWDW&RVW9DOXHEXW
3URIRUPDSURYLGHG
LQGLFDWHVYDOXHE\
,QFRPHDW
&RXQW\
V&RVW$SSURDFK
ZDVDGMXVWHGWRUHIOHFW
WKH,QFRPH$SSURDFK
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
65RU5HFRPPHQGHG
9DOXH
PAGE 5 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER009846
APPEAL
ID
39108
OWNER/
APPELLANT
FIRST IRON
MOUNTAIN NC
INVESTMENTS /
RYAN, LLC ATTN: ADRIAN
DEKKER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
02506119
N
REI
ABS NUMBER
0001499008-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
1,653,200
1,189,000 01
REDUCTION
1,468,400 01
REDUCTION
1,468,400 BH/HJ
BEATTY,
ALLEN
0
425,800
204,750 01
REDUCTION
406,600 01
REDUCTION
406,600 BH/HJ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
SURSHUWLHVWRUHYLHZDQG
FRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH1R
OHDVHWHUPVSURYLGHG
0DGHVLWHYLVLWDQG
UHYLHZHGLQIRUPDWLRQ
%XLOGLQJLVOHDVHG
WRVLQJOHWHQDQW$FWLYH
VSDFHVDYDLODEOHRQ
VWUHHWDWWR
SVIEXWVPDOOHU
VTXDUHIRRWDJHWKDQ
VXEMHFW$GMXVWHGUHQWWR
DGGHG5HVHUYHV
DQGFKDQJHGWR&$3
DW111&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 10
BER
11-BER010675
42710
FOSTER &
CRAWFORD
ASSOCIATES,
LLC - ATTN:
VERMELLE J.
MATTHEWS
02712220
N
REI
0001510857-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HV
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGD+8'
FORVLQJVWDWHPHQWDQG
VRPHLQIRWRUHYLHZDQG
FRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
4XDOLILHG6DOHV5HSRUW
DWWDFKHG0DGHVLWHYLVLW
DQGUHYLHZHG
LQIRUPDWLRQ3ULRUVDOHLQ
SHU0/6DSSHDUV
WREHDIWHUDQDXFWLRQIRU
WKHSURSHUW\$IWHU
UHYLHZDGMXVWHG*UDGH
WR$YHUDJHDQGDGGHG
DGMXVWPHQWIRUVKDSHDQG
WRSRWRODQGYDOXH
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
65RU5HFRPPHQGHG
9DOXH
PAGE 6 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER010705
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41920
GOLDEN B
ENTERPRISES
LTD / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
03901103
N
REI
ABS NUMBER
0001602783-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
BEATTY,
ALLEN
0
1,046,300
)RUHFORVXUHQD
BEATTY,
6DOH'DWHQD6DOH ALLEN
3ULFHQD
0
8,000,500
APPELLANT
OPINION VALUE
($)
STAFF REC
650,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,538,500 03 INCREASE
IN VALUE
1,376,500 BH/HJ
7,998,100 01
REDUCTION
6,966,300 BH/HJ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
SURSHUWLHVWRUHYLHZDQG
FRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH6XEMHFW
SURSHUW\LVD%85*(5
.,1*DW%URRNVKLUHDQG
+RVNLQV5RDG
6XEMHFWLVYDOXHGE\WKH
,1&20($3352$&+DW
SVI111ZKLFKLV
W\SLFDORIRWKHU
%XUJHU.LQJ
VLQWKH
&RXQW\&RXQW\
UHFRPPHQGVQRFKDQJH
LQYDOXH
65RU5HFRPPHQGHG
9DOXH
9:00 AM 12
BER
11-BER009472
38298
GRS CATAWBA
VILLAGE CORP /
THOMSON
REUTERS
03114110
N
REI
0001566028-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
LQFRPHLQIRUPDWLRQWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
68%-(&7LVDVWULS
VKRSSLQJFHQWHUZLWKD
)22'/,210DGHVLWH
YLVLWDQGUHYLHZHG
LQIRUPDWLRQ6HWXSWZR
SURSHUW\FDUGVZLWK)RRG
/LRQRQRQHFDUGDQGWKH
RWKHUUHQWDOVSDFHVRQ
WKHQGFDUG&KDQJHG
YDOXHIURP0DUNHW
$GMXVWHG&RVWWRWKH
,QFRPH$SSURDFK
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
65RU5HFRPPHQGHG
9DOXH
PAGE 7 of 24
4,350,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER009901
APPEAL
ID
35084
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
H&R
INVESTMENTS
03737304
N
REI
ABS NUMBER
0001601913-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGDQDSSUDLVDO
WRUHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
VTIW2IILFH
:DUHKRXVHEXLOWLQ
DQGORFDWHGLQ1RUWKSDUN
%XVLQHVV3DUNRII6XQVHW
5GLQ&KDUORWWH$IWHU
UHYLHZWKH,QFRPH
$SSURDFKKDVEHHQ
XWLOL]HGXVLQJIRU
:DUHKRXVH111OHDVH
ZLWKDFDSUDWHDQG
D0DUNHW9DFDQF\WR
UHIOHFWVLQJOHWHQDQW
OHDVHV7KHLPSURYHPHQW
KDVEHHQJUDGHGDV$9*
DQGLVHTXLWDEOHZLWK
RWKHUOLNHSURSHUWLHV7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 8 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
4,183,900
APPELLANT
OPINION VALUE
($)
STAFF REC
3,600,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
3,632,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,632,800 HJ/BH
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER009572
APPEAL
ID
37344
OWNER/
APPELLANT
HALLMARK INC
OF
STATESVILLE /
UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
01744108
N
REI
ABS NUMBER
0001486167-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
3,263,600
1,410,783 01
REDUCTION
3,065,800 01
REDUCTION
2,101,400 BH/HJ
BEATTY,
ALLEN
0
56,100
0 01
REDUCTION
0 01
REDUCTION
0 BH/HJ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGSURYLGHG
VRPHLQFRPHLQIRUPDWLRQ
WRUHYLHZ
6DOHV5DWLR
&2'
&RXQW\CV&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRUPDWLRQ7KLV
5DPDGD,QQKDVDEHVW
DYDLODEOHURRPUDWHRI
ZLWKVRPHURRPV
DVKLJKDV
'XULQJWKHLQIRUPDO
UHYLHZURRPUDWH
DGMXVWHGWRDQG
QRWHGWKDWQR))(
FRXOGEHIRXQGLQRXU
V\VWHP$IWHUUHYLHZIRU
WKH%(5FKDQJHG
UHVHUYHVWR&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 15
BER
11-BER009461
34857
HUNTERSVILLE
BUSINESS
PROPERTY
OWNERS / K & L
GATES LLP ATTN: JARED D.
MOBLEY
01719302
N
REI
0001483330-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
=HUR9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVWDWHGGXH
WRVL]HDQGVKDSHVLWH
KDVQRYDOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRUPDWLRQ$IWHUUHYLHZ
RIGHHGDQGRZQHUVKLS
FKDQJHGODQGWRFRPPRQ
DUHDRZQHGE\+2$
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR=HUR
65RU5HFRPPHQGHG
9DOXH129DOXH
PAGE 9 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER009678
APPEAL
ID
39246
OWNER/
APPELLANT
KENDALLCHARLOTTE
LLC / REAL
PROPERTY TAX
ADVISORS ATTN: RACHEL
BROOKS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
02530101
N
REI
ABS NUMBER
0001504938-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
LQFRPHLQIRUPDWLRQWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH
$&&(37('9DOXH7KH
6XEMHFWSURSHUW\LVD
VTIW2IILFH
:DUHKRXVHRQ
DFUHVEXLOWLQDQG
ORFDWHGLQ1RUWK
0HFNOHQEXUJRII
6WDWHVYLOOH5RDG
3URSHUW\ZDVILUVWYDOXHG
DWWKH&RVW$SSURDFK
$IWHUUHYLHZWKH,QFRPH
$SSURDFKKDVEHHQ
XWLOL]HGXVLQJSVI
111OHDVHZLWKDFDS
UDWH
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQLQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 10 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
10,143,000
APPELLANT
OPINION VALUE
($)
STAFF REC
8,380,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
9,356,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
9,356,700 HJ/BH
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER010082
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40028
NORRIS INC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
02503113
N
REI
ABS NUMBER
0001498821-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
2,292,100
1,519,000 01
REDUCTION
2,194,000 01
REDUCTION
2,194,000 HJ/BH
BEATTY,
ALLEN
0
277,600
200,000 01
REDUCTION
239,200 01
REDUCTION
239,200 HJ/BH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
LQFRPHLQIRUPDWLRQWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
VTIW2IILFH
:DUHKRXVHRQ
DFUHVEXLOWLQDQG
ORFDWHGLQ1RUWK
0HFNOHQEXUJRII
6WDWHVYLOOH5RDG
3URSHUW\ZDVILUVWYDOXHG
DWWKH&RVW$SSURDFK
$IWHUUHYLHZWKH,QFRPH
$SSURDFKKDVEHHQ
XWLOL]HGXVLQJSVI
111OHDVHZLWKDFDS
UDWH
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQLQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
9:00 AM 18
BER
11-BER010751
37406
PATEL, VONT
FOUND /
UNIVERSAL
PROPERTY TAX
GROUP - ATTN:
HANK MEYER
04123107
N
REI
0001610843-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73VWDWHGSURSHUW\LVD
YDFDQW:DIIOH+RXVH
6DOHV5DWLR
&2'
6XEMHFWLVDFORVHG
:DIIOH+RXVH$WWKH
LQIRUPDOOHYHOSODFHG
8&RQSURSHUW\IRU
FRQGLWLRQDQGDGGHG
IRUDFFHVV)RUWKH
%(5DSSHDOLQFUHDVHG
DFFHVVWRIRU
DFFHVV&RXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
65RU5HFRPPHQGHG
9DOXH
PAGE 11 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER009886
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38361
PNEUMAFIL
CORP / WILLIAM
T. SMITH & CO.
LLC - ATTN: BILL
SMITH
03908108
N
REI
ABS NUMBER
0001603682-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
LQFOXGHV
WKUHHSDUFHOV
$SSUDLVDO'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGDQDSSUDLVDO
DQGVRPHFRPPHQWVWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVRQH
RIWKUHHSDUFHOV
UHIHUHQFHGLQWKH
DSSUDLVDOSURYLGHG2QH
SDUFHOZDVKHDUGE\WKH
%(5LQ-DQXDU\
7KHWKLUGSDUFHOZLOODOVR
EHDGGUHVVHGWRGD\7KH
SDUFHOVDUH/,*+70)*
,1'8675,$/EXLOGLQJV
ZLWKRIILFHVRQ
&KHVDSHDNH'U7KH
DVVHVVHGYDOXHZDV
RULJLQDOO\VHQWRXWXVLQJ
WKH&RVWDSSURDFK$W
WKHLQIRUPDOOHYHO
FKDQJHGWR7KH,QFRPH
$SSURDFK$IWHUUHYLHZ
WKHRIILFHFKDQJHGWR
SVIZLWKDFDSUDWH
DQGD0DUNHW
9DFDQF\7KLVLV
FRQVLVWDQWZLWKWKHSULRU
%(5DSSHDO7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 12 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,323,500
APPELLANT
OPINION VALUE
($)
STAFF REC
1,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,278,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,278,500 BH/HJ
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER010859
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35388
PNEUMAFIL
CORP / WILLIAM
T. SMITH & CO.
LLC - ATTN: BILL
SMITH
03909101A
N
REI
ABS NUMBER
0001603703-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
LQFOXGHV
WKUHHSDUFHOV
$SSUDLVDO'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGDQDSSUDLVDO
DQGVRPHFRPPHQWVWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVRQH
RIWKUHHSDUFHOV
UHIHUHQFHGLQWKH
DSSUDLVDOSURYLGHG2QH
SDUFHOZDVKHDUGE\WKH
%(5LQ-DQXDU\
7KHWKLUGSDUFHOZLOODOVR
EHDGGUHVVHGWRGD\7KH
SDUFHOVDUH/,*+70)*
,1'8675,$/EXLOGLQJV
ZLWKRIILFHVRQ
&KHVDSHDNH'U7KH
DVVHVVHGYDOXHZDV
RULJLQDOO\VHQWRXWXVLQJ
WKH&RVWDSSURDFK$W
WKHLQIRUPDOOHYHO
FKDQJHGWR7KH,QFRPH
$SSURDFK$IWHUUHYLHZ
WKHRIILFHFKDQJHGWR
SVIWKHZDUHKRXVH
FKDQJGWRSVI
111OHDVHZLWKD
FDSUDWHDQGD
0DUNHW9DFDQF\7KLVLV
FRQVLVWDQWZLWKWKHSULRU
%(5DSSHDO7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
65RU5HFRPPHQGHG
9DOXH
PAGE 13 of 24
APPRAISER
BEATTY,
ALLEN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,080,100
APPELLANT
OPINION VALUE
($)
STAFF REC
800,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,140,700 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
1,140,700 BH/HJ
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER010809
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37211
SANDY RIDGE
INVESTORS LLC
- ATTN: JAMES
SMITH
02713211
N
REI
ABS NUMBER
0001510964-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
2,504,200
1,400,000 01
REDUCTION
2,365,000 01
REDUCTION
1,870,500 HJ/BH
BEATTY,
ALLEN
0
3,079,300
2,760,000 01
REDUCTION
3,042,500 01
REDUCTION
3,042,500 BH/HJ
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGSDUWRIDQ
DSSUDLVDOFRPSDUDEOHV
DQG
VRPHLQFRPHLQIRUPDWLRQ
WRUHYLHZ
6DOHV5DWLR
&2'
5HVWDXUDQW3URSHUW\
FDOOHG0LGWRZQ6XQGULHV
LQ,QFRPH
LQIRUPDWLRQ
SURYLGHGLQGLFDWHVLQ
UHQWDOZDV
ZLWK111
$IWHUUHYLHZIRUWKH%(5
DGMXVWHG&$3WRWR
FRQVLGHU
ULVN$OVR&RXQW\KDV
SVIUHQW73
SURYLGHGVDOHVDQG
OLVWLQJV
IURPDQG
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
EDVHGRQWKH,QFRPH
$SSURDFK
65RU5HFRPPHQGHG
9DOXH
9:00 AM 22
BER
11-BER010352
41140
USF HOLLAND
INC / MARKS
NELSON LLC ATTN: ANDREA
GAVA
03719202
N
REI
0001598894-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGFRVWGDWDWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH7UXFN
7HUPLQDOZLWKVI
9DOXHZDVRULJLQDOO\VHQW
RXWDW&RVW
9DOXHEXW3URIRUPD
SURYLGHGLQGLFDWHVYDOXH
E\,QFRPHDW
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
65RU5HFRPPHQGHG
9DOXH
PAGE 14 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER010871
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39035
WAL-MART REAL
ESTATE
BUSINESS
TRUST - ATTN:
PEGGY
EVERETT
02326116
N
REI
ABS NUMBER
0001497392-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWHQD6DOH
3ULFHQD
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
BEATTY,
ALLEN
0
17,711,300
11,000,000 03 INCREASE
21,926,300 03 INCREASE
IN VALUE
21,926,300 BH/HJ
BEATTY,
ALLEN
0
7,543,100
5,610,000 01
REDUCTION
6,260,500 01
REDUCTION
5,490,900 HJ/BH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
QD$SSUDLVDO'DWHV
QD
73CV&DVHDQG,VVXHV
73SURYLGHGVRPH
LQIRUPDWLRQWRUHYLHZDQG
FRQVLGHUDVZHOODVFRVW
GDWD
6DOHV5DWLR
&2'
&RXQW\CV&DVH
68%-(&7LV5HWDLO
6WRUH'%$
:$/0$57C6$SSOLHG
111PDUNHWUHQW
UDWH,QFRPH$SSURDFK
LQGLFDWHVDYDOXHRI
65RU5HFRPPHQGHG
9DOXH
9:00 AM 24
BER
11-BER009963
42344
WELLS FARGO
BANK NA / K & L
GATES LLP ATTN: JARED D.
MOBLEY
01705104
N
REI
0001480994-20112011-0000-0
01 Above
Market
)RUHFORVXUH8QNQRZQ
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
LQFOXGHV
DGGLWLRQDOODQG
$SSUDLVDO'DWHV
73CV&DVHDQG,VVXHV
73SURYLGHGDQDSSUDLVDO
DQGVRPHSURSHUWLHVWR
UHYLHZDQGFRQVLGHU
6DOHV5DWLR
&2'
&RXQW\CV&DVH0DGH
VLWHYLVLWDQGUHYLHZHG
LQIRUPDWLRQ6XEMHFWLVD
PXOWLWHQDQW
PHGLFDORIILFHEXLOGLQJ
$IWHUUHYLHZFKDQJHG
UHQWDOWRSVI
DGGHG5HVHUYHVDQG
FKDQJHG&$3WRWR
UHIOHFWDGGLWLRQDOULVN
&RXQW\UHFRPPHQGVD
UHGXFWLRQWR
65RU5HFRPPHQGHG
9DOXH
PAGE 15 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 25
9:00 AM 26
9:00 AM 27
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009656
11-BER009664
11-BER010658
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38322
COLLEGE 8TH
STREET LIMITED
PARTNERSHIP ATTN: JACK
WISEMAN
08002101
N
REI
COLLEGE 8TH
STREET LIMITED
PARTNERSHIP ATTN: JACK
WISEMAN
08002122
CROSLAND
GROUP INC THE
BY / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
07302126C
38405
39556
ABS NUMBER
0001707877-20112011-0000-0
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
1,704,000
1,150,000 01
REDUCTION
1,104,200 01
REDUCTION
1,104,200 BH/HJ
WORLEY,
MIKE
0
1,653,300
1,074,645 01
REDUCTION
1,071,300 01
REDUCTION
1,071,300 BH/HJ
WORLEY,
MIKE
0
1,541,000
969,000 01
REDUCTION
490,600 01
REDUCTION
490,600 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
LQFOXGHV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707897-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
LQFOXGHV
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001694208-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
LQFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVUDQDQ
LQFRPHSURIRUPDDQG
UHFRPPHQGVDQ
GHFUHDVHLQYDOXH
&RXQW\65
PAGE 16 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 28
9:00 AM 29
LEVEL
BER
BER
CASE
NUMBER
11-BER010653
11-BER010367
APPEAL
ID
40666
36773
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CROSLAND07302126A
ERWIN ASSOC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
N
REI
CROSLAND08001409B
ERWINMERRIFIELD
ASSOCIATES /
ERNST & YOUNG
N
ABS NUMBER
0001694202-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WORLEY,
MIKE
0
3,565,600
WORLEY,
MIKE
0
54,193,700
APPELLANT
OPINION VALUE
($)
STAFF REC
2,046,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
3,600,700 01
REDUCTION
3,600,700 BH/HJ
44,288,900 01
REDUCTION
44,288,900 01
REDUCTION
44,288,900 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
LQFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\KDVUDQDQ
LQFRPHSURIRUPDDQG
UHFRPPHQGVDQLQFUHDVH
LQYDOXH
&RXQW\65
REI
0001707860-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
LQFOXGHV$
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
9:00 AM 30
BER
11-BER010816
35959
MV GRAHAM II
LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
07910101
N
REI
0001707547-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH6DOH
MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
0
2,140,500
1,210,000 01
REDUCTION
1,834,600 01
REDUCTION
1,654,900 HJ/BH
9:00 AM 31
BER
11-BER010265
39244
MV GRAHAM
LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
07903103
N
REI
0001706029-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WORLEY,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QFRPHLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
0
2,574,000
700,000 01
REDUCTION
2,017,900 01
REDUCTION
1,506,600 HJ/DG
PAGE 17 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 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 ($)
MOTION
9:00 AM 32
BER
11-BER010454
35773
MV TRYON II
LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
07909305
N
REI
0001707348-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
&RPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
WORLEY,
MIKE
0
312,500
150,000 01
REDUCTION
66,400 01
REDUCTION
51,900 BH/HJ
9:00 AM 33
BER
11-BER010464
41635
MV TRYON III
LLC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
07908701
N
REI
0001707273-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
&RPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
WORLEY,
MIKE
0
346,500
233,856 01
REDUCTION
296,900 01
REDUCTION
296,900 BH/HJ
9:00 AM 34
BER
11-BER010369
38453
NATIONSBANK N 08001409A
A (CAROLINAS) /
ERNST & YOUNG
N
REI
0001707856-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
WORLEY,
MIKE
0
28,636,200
18,839,625 01
REDUCTION
19,593,200 01
REDUCTION
19,593,200 BH/HJ
WORLEY,
MIKE
0
3,345,000
2,389,250 01
REDUCTION
2,628,200 01
REDUCTION
2,628,200 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
LQFOXGHV%
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
9:00 AM 35
BER
11-BER009769
38314
NINTH STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08004201
N
REI
0001707990-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
PAGE 18 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 36
9:00 AM 37
9:00 AM 38
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009760
11-BER009765
11-BER009741
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38350
NINTH STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08004202
N
REI
NINTH STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08004204
NINTH STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08004205
38397
38366
ABS NUMBER
0001707991-20112011-0000-0
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
1,596,500
1,341,600 01
REDUCTION
1,341,600 01
REDUCTION
1,341,600 BH/HJ
WORLEY,
MIKE
0
358,100
255,750 01
REDUCTION
204,600 01
REDUCTION
204,600 BH/HJ
WORLEY,
MIKE
0
946,700
676,200 01
REDUCTION
608,600 01
REDUCTION
608,600 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707996-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001708000-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
PAGE 19 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 39
9:00 AM 40
9:00 AM 41
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009737
11-BER009744
11-BER009749
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38323
NINTH STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08004207
N
REI
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002104
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002105
38335
41295
ABS NUMBER
0001708002-20112011-0000-0
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
634,200
453,000 01
REDUCTION
453,000 01
REDUCTION
453,000 BH/HJ
WORLEY,
MIKE
0
2,833,600
1,416,800 01
REDUCTION
1,700,200 01
REDUCTION
1,700,200 BH/HJ
WORLEY,
MIKE
0
5,144,400
2,217,200 01
REDUCTION
2,742,100 01
REDUCTION
2,742,100 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707880-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707881-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
PAGE 20 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 42
9:00 AM 43
9:00 AM 44
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009754
11-BER009768
11-BER009759
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38381
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002107
N
REI
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002108
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002110
38307
38356
ABS NUMBER
0001707882-20112011-0000-0
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
1,679,300
839,500 01
REDUCTION
1,007,600 01
REDUCTION
1,007,600 BH/HJ
WORLEY,
MIKE
0
2,866,200
1,437,500 01
REDUCTION
1,719,700 01
REDUCTION
1,719,700 BH/HJ
WORLEY,
MIKE
0
593,100
296,200 01
REDUCTION
356,100 01
REDUCTION
356,100 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707883-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707885-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
PAGE 21 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 45
9:00 AM 46
9:00 AM 47
LEVEL
BER
BER
BER
CASE
NUMBER
11-BER009764
11-BER009740
11-BER009736
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38396
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002111
N
REI
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002112
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002113
38373
38329
ABS NUMBER
0001707886-20112011-0000-0
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
432,000
216,000 01
REDUCTION
216,000 01
REDUCTION
216,000 BH/HJ
WORLEY,
MIKE
0
432,000
216,000 01
REDUCTION
216,000 01
REDUCTION
216,000 BH/HJ
WORLEY,
MIKE
0
414,000
207,000 01
REDUCTION
207,000 01
REDUCTION
207,000 BH/HJ
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707887-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707888-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
PAGE 22 of 24
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
TIME
ROW
NO.
9:00 AM 48
9:00 AM 49
9:00 AM 50
9:00 AM 51
LEVEL
BER
BER
BER
BER
CASE
NUMBER
11-BER009745
11-BER009750
11-BER009755
11-BER010106
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38407
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002114
N
REI
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002115
SEVENTH
STREET
INVESTORS
LLC / PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
08002121
NORTH
REGIONAL II
LLC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
01720203
38336
38382
40037
ABS NUMBER
0001707889-20112011-0000-0
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
423,000
211,500 01
REDUCTION
211,500 01
REDUCTION
211,500 BH/HJ
WORLEY,
MIKE
0
1,662,500
831,250 01
REDUCTION
831,300 01
REDUCTION
831,300 BH/HJ
WORLEY,
MIKE
0
5,750,100
2,897,000 01
REDUCTION
3,467,600 01
REDUCTION
3,467,600 BH/HJ
BEATTY,
ALLEN
0
3,308,500
2,783,300 WITHDRAWAL
3,308,500 Withdrawn
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707890-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
N
REI
0001707895-20112011-0000-0
01 Above
Market
$33(//$17$*5(('
:,7+7+(5(9,6('
9$/8(
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
FRPSLQIR
6DOHV5DWLR1$
&2'±1$
&RXQW\CV&DVH7KH
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXH
&RXQW\65
Y
REI
0001483346-20112011-0000-0
01 Above
Market
WITHDRAWN
Notes:
UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW
817,0(/</,67'$7('3$*(5(325735(6(17('727+(%2$5'$772'$<
6+($5,1*7+(%2$5'$33529('7+(',60,66$/2)$//87&$6(635(6(17('21875(3257%++$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$<
6+($5,1*%++-
PAGE 23 of 24
0
DECISION
COMMENTS
Board of Equalization and Review - August 8, 2012
Thursday, August 09, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 24 of 24
BER CHAIRMAN