Board of Equalization and Review - September 19, 2012
Date run: 9/21/2012 1:15:28 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-BER010157
9/19/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39924
557 REALTY
LLC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
20318910
N
REI
ABS NUMBER
0001967678-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
225,400
112,700 01
REDUCTION
150,300 01
REDUCTION
150,300 AT/HJ
ERWIN,
CHARLES
0
790,000
510,075 02 NO
CHANGE
790,000 02 NO
CHANGE
790,000 AT/HJ
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9:00 AM 2
BER
11-BER008682
39754
AYRSLEY LAND
PARTNERS LLC /
CAMBRIDGE
PARTNERS ATTN: MARK
GOOD
20309502
N
REI
0001967174-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
722+,*+
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VKDSHE\7KH
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FKDQJH
PAGE 1 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008684
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39763
AYRSLEY LAND
PARTNERS LLC /
CAMBRIDGE
PARTNERS ATTN: MARK
GOOD
20309509
N
REI
ABS NUMBER
0001967187-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
200,400
ERWIN,
CHARLES
0
8,658,200
APPELLANT
OPINION VALUE
($)
STAFF REC
103,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
200,400 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
200,400 AT/HJ
6DOHV5DWLR
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DSSUR[LPDWHO\IHHW
IURPWKHVXEMHFWWKDW
VROGIRU
6)7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 4
BER
11-BER008705
39991
AYRSLEY
THEATER
DEVELOPMENT
COMPANY, LLC /
THOMAS B.
HENSON,
ATTORNEY AT
LAW
20309150
N
REI
0001966705-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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PAGE 2 of 30
7,298,900 01
REDUCTION
6,851,800 01
REDUCTION
6,851,800 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER008706
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39713
B X HOLDINGS
LLC / THOMAS B.
HENSON,
ATTORNEY AT
LAW
20309196
N
REI
ABS NUMBER
0001966737-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
VHHFRPPHQWV
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
143,800
ERWIN,
CHARLES
0
19,600
APPELLANT
OPINION VALUE
($)
STAFF REC
33,472 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
143,800 01
REDUCTION
129,400 AT/HJ
7,500 01
REDUCTION
200 AT/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGLQ
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DSSUR[LPDWHO\IHHW
IURPWKHVXEMHFWWKDW
VROGIRU
6)7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 6
BER
11-BER008692
39739
B Y HOLDINGS
LLC / THOMAS B.
HENSON,
ATTORNEY AT
LAW
20309111
N
REI
0001966618-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
]HUR
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
FRPPRQRSHQVSDFH
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7KHUHFRPPHQGHGYDOXH
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PAGE 3 of 30
0 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010814
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39720
BV HOLDINGS
LLC / THOMAS B.
HENSON,
ATTORNEY AT
LAW
20309188
N
REI
ABS NUMBER
0001966728-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
VHHFRPPHQWV
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
558,700
108,530 02 NO
CHANGE
558,700 01
REDUCTION
535,400 AT/HJ
ERWIN,
CHARLES
0
1,992,900
464,042 02 NO
CHANGE
1,992,900 01
REDUCTION
1,793,600 AT/HJ
6DOHV5DWLR
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DSSUR[LPDWHO\IHHW
IURPWKHVXEMHFWWKDW
VROGIRU
6)7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 8
BER
11-BER008688
39745
BX HOLDINGS
LLC / THOMAS B.
HENSON,
ATTORNEY AT
LAW
20309165
N
REI
0002621025-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
VHHFRPPHQWV
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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FRPPHUFLDOWUDFWVDQG
GLYLGHVWKHWRWDO
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DSSUR[LPDWHO\IHHW
IURPWKHVXEMHFWWKDW
VROGIRU
6)7KHFRXQW\
UHFRPPHQGVQRFKDQJH
PAGE 4 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER008683
APPEAL
ID
39708
OWNER/
APPELLANT
CHARLESTON
ROW
ASSOCIATES
LLC /
CAMBRIDGE
PARTNERS ATTN: MARK
GOOD
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20309589
N
REI
ABS NUMBER
0001967199-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHVWRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
3,100
ERWIN,
CHARLES
0
4,696,400
ERWIN,
CHARLES
0
1,681,800
APPELLANT
OPINION VALUE
($)
STAFF REC
158 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
2,600 01
REDUCTION
100 AT/HJ
3,636,000 03 INCREASE
4,706,800 01
REDUCTION
3,744,300 HJ/AT
1,650,000 02 NO
CHANGE
1,681,800 02 NO
CHANGE
1,681,800 AT/HJ
6DOHV5DWLR
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VXEMHFWLVORFDWHGLQ
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LVDYHU\VPDOOSLHFHRI
ODQGZLWKDQXQXVXDO
VKDSH7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
9:00 AM 10
BER
11-BER007375
40053
CROW FAMILY
HOLDINGS LP /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
20310219
N
REI
0001967306-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
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1$
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DQGWKHFRXQW\
UHFRPPHQGVPRYLQJWR
LQFRPH7KLVUHVXOWVLQ
DQLQFUHDVHLQYDOXHWR
9:00 AM 11
BER
11-BER007816
34836
DAVIS DONALD
HELEN LLC /
PERCIVAL
MCGUIRE ATTN: C.
ROBERT
PERCIVAL
20311304
N
REI
0001967334-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
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VXEVWDQWLDOGLIIHUHQFH
EHWZHHQWKH$SSHOODQWV
YDOXHDQGWKHFRXQW\
YDOXH7KHGLIIHUHQFHLV
PAGE 5 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER009943
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41064
DEERE
COMPANY /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
20315207
N
REI
ABS NUMBER
0001967400-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
6,990,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
6,979,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
8,824,000
6,979,800 HJ/AT
ERWIN,
CHARLES
0
640,700
283,500 02 NO
CHANGE
640,700 02 NO
CHANGE
640,700 AT/HJ
ERWIN,
CHARLES
0
252,400
107,550 02 NO
CHANGE
252,400 02 NO
CHANGE
252,400 AT/HJ
6DOHV5DWLR
&2'
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VXEMHFWLVORFDWHGRQ
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SXUSRVHVGRQH
DIWHUWKHHIIHFWLYHGDWHRI
WKHUHDSSUDLVDOVWDWLQJ
ZRXOGEHD
IDLUSULFHSRLQWIRUWKH
VXEMHFW
9:00 AM 13
BER
11-BER009622
39746
E PARKING
ASSOCIATES
LLC /
CAMBRIDGE
PARTNERS ATTN: MARK
GOOD
20309503
N
REI
0001967176-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
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YDFDQWVDOHDFURVVWKH
VWUHHWWKDWVROG
IRUVI7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 14
BER
11-BER009619
39734
E PARKING
ASSOCIATES
LLC /
CAMBRIDGE
PARTNERS ATTN: MARK
GOOD
20309514
N
REI
0001967195-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
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$\UVOH\7KHUHLVD
YDFDQWVDOHDFURVVWKH
VWUHHWWKDWVROG
IRU6)7KH
FRXQW\UHFRPPHQGVQR
FKDQJH
PAGE 6 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER009937
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39243
FRITO-LAY INC /
GEORGE
MCELROY &
ASSOCIATES,
INC.
20324102
N
REI
ABS NUMBER
0001968022-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
3,430,400
ERWIN,
CHARLES
0
23,000
ERWIN,
CHARLES
0
6,648,100
APPELLANT
OPINION VALUE
($)
STAFF REC
2,900,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
3,430,400 01
REDUCTION
3,015,800 HJ/AT
11,500 01
REDUCTION
20,200 01
REDUCTION
20,200 HJ/AT
5,000,000 01
REDUCTION
6,026,000 01
REDUCTION
6,026,000 HJ/AT
6DOHV5DWLR
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VXEMHFWLVORFDWHGQHDU
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1HYDGD%OYG7KH
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FRVWDSSURDFKIRUWKHLU
HVWLPDWHRIYDOXH7KH
SDUFHOZHQWRXWRQWKH
FRVWDSSURDFKDQGWKH
LQFRPHVXSSRUWV
9:00 AM 16
BER
11-BER009729
36390
GORDON,
WILLIAM S III &
GORDON,
PATRICIA
20506102
N
REI
0001968720-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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1$
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73CV&DVHDQG,VVXHV
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YDOXHE\UHGXFLQJWKH
KRXVHYDOXHIRUFRQGLWLRQ
DQGWKHODQGIRUDFFHVV
LVVXHV
9:00 AM 17
BER
11-BER002640
41527
KNICKERBOCKE
R PROPERTIES
INC / FLANAGAN
BILTON, LLC ATTN: SPERO N.
KOPITAS
20505243
N
REI
0001968665-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
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PAGE 7 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER007320
APPEAL
ID
38001
OWNER/
APPELLANT
LAKE SOUTH
POINT REAL
ESTATE LLC /
TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20321112
N
REI
ABS NUMBER
0001967930-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
7,507,800
3,221,000 01
REDUCTION
4,350,000 01
REDUCTION
4,350,000 HJ/AT
ERWIN,
CHARLES
0
4,191,000
2,640,000 01
REDUCTION
3,331,400 01
REDUCTION
3,331,400 AT/HJ
ERWIN,
CHARLES
0
4,290,900
3,928,064 01
REDUCTION
3,951,900 01
REDUCTION
3,951,900 HJ/AT
6DOHV5DWLR
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WKHFRVWDSSURDFKDQG
WKHFRXQW\UHFRPPHQGV
PRYLQJWRLQFRPH7KLV
UHVXOWVLQDUHGXFHG
YDOXHRI
9:00 AM 19
BER
11-BER009304
34841
LATTIMORE
ASSOCIATES
LLC / PAT
LATTIMORE /
MERRIFIELD
PATRICK
VERMILLION ATTN: IAN
BRUCE
20309132
N
REI
0001966655-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
/($6(')((
$335$,6$/
6DOHV5DWLR
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UHFRPPHQGVDUHGXFWLRQ
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ILQLVKHGDUHDV0RYLQJWR
IOH[UHQWDOUDWHVDGMXVWHG
WKHYDOXH
9:00 AM 20
BER
11-BER007365
35916
MARTIN
MARIETTA
MATERIALS INC /
BADEN TAX
MANAGEMENT
LLC - ATTN:
DONALD P.
FEICHT, JR
20312101
N
REI
0001967363-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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$GMXVWPHQWVZHUHPDGH
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ULJKWRIZD\VUHTXHVWHG
E\WKHRZQHU
PAGE 8 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER010343
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40045
PINE, STREET
ASSOCIATES /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
20505121
N
REI
ABS NUMBER
0001968569-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
779,600
705,950 02 NO
CHANGE
779,600 02 NO
CHANGE
779,600 HJ/AT
ERWIN,
CHARLES
0
510,400
400,000 02 NO
CHANGE
510,400 02 NO
CHANGE
510,400 HJ/AT
ERWIN,
CHARLES
0
633,000
300,000 02 NO
CHANGE
633,000 02 NO
CHANGE
633,000 HJ/AT
6DOHV5DWLR
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DSSOLHGPDUNHWUHQWIRU
WKHEXLOGLQJW\SH6DOHV
FRPSDUDEOHVDUH
FRQVLGHUHGWREHLQIHULRU
RUQRQDUPVOHQJWK
9:00 AM 22
BER
11-BER010797
39722
SHREEJI
ENTERPRISES
LLC / AD
VALOREM TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
20312123A
N
REI
0001967382-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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73CV&DVHDQG,VVXHV
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FRXQW\UHFRPPHQGVQR
FKDQJHDVWKHLQFRPHIRU
ERWKVXSSRUWVWKHVHFRVW
YDOXHV
9:00 AM 23
BER
11-BER001077
40320
SUPER 8
MOTELS INC /
AD VALOREM
TAX
CONSULTANT ATTN: ERNIE
CAIN, CHA
20312123B
N
REI
0001967383-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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FDUG$7KHVXEMHFWLV
RQFRVWIRUWKLVUHDVRQ
7KHLQFRPHVXSSRUWVWKH
DVVHVVPHQW
PAGE 9 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER010470
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36389
THREATT,
HELEN
MCAFEE / ALICE
THREATT
20504109
N
REI
ABS NUMBER
0001968550-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
91,200
50,000 01
REDUCTION
53,500 01
REDUCTION
53,500 AT/HJ
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HUDSON,
6DOH'DWH6DOH
SCOTT
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9:00 AM 25
BER
11-BER009994
17946
ART LLC
16505108
N
REI
0001882802-20112011-0000-0
01 Above
Market
PAGE 10 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER010288
APPEAL
ID
39141
OWNER/
APPELLANT
BERNATH,
MICHAEL &
BERNATH,
BARBARA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16305133
N
REI
ABS NUMBER
0001881196-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGDQ
DSSUDLVDO
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
711,800
337,000 01
REDUCTION
340,900 01
REDUCTION
340,900 AT/HJ
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
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6DOH'DWH1$6DOH
3ULFH1$
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0
1,687,300
674,900 01
REDUCTION
1,346,900 01
REDUCTION
1,346,900 HJ/AT
6DOHV5DWLR
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9:00 AM 27
BER
11-BER009831
38448
CARS DB4 LP /
DUFF & PHELPS,
LLC - ATTN:
STEVEN B.
GRAHAM
19320110
N
REI
0001932769-20112011-0000-0
01 Above
Market
PAGE 11 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER009712
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34943
DILWEG SIC
WILBURN LLC /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP - ATTN:
CHARLES H.
MERCER, JR.
19308101
N
REI
ABS NUMBER
0001932018-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 12 of 30
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
7,242,100
APPELLANT
OPINION VALUE
($)
STAFF REC
2,235,594 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
4,153,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
4,153,500 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER009630
APPEAL
ID
35346
OWNER/
APPELLANT
EAST VILLAGE
SHOPPING
CENTER LLC ATTN: RICHARD
ROSKIND
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
19319123
N
REI
ABS NUMBER
0001932746-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
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1$
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,QGHSHQGHQFHDWWKH
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WKHHQGRIDGHDGHQG
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KDVEHHQHPSOR\HGWR
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XVHWKH&RVWDSSURDFK
DQGUHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
PAGE 13 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,667,100
APPELLANT
OPINION VALUE
($)
STAFF REC
900,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,014,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,014,800 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER009834
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34880
HENDRICK
AUTOMOTIVE
GROUP / DUFF &
PHELPS, LLC ATTN: STEVEN
B. GRAHAM
16305120
N
REI
ABS NUMBER
0001881183-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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FRPSVIRUWKHVXEMHFW
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
HUDSON,
SCOTT
0
3,743,600
HUDSON,
SCOTT
0
402,300
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
3,418,000 03 INCREASE
3,861,400 03 INCREASE
IN VALUE
250,492 01
REDUCTION
290,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,861,400 AT/HJ
6DOHV5DWLR
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$SSURDFK
9:00 AM 31
BER
11-BER010005
37358
HICO JOAN LLC
16504201
N
REI
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PAGE 14 of 30
290,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER010657
APPEAL
ID
35018
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
IA MATTHEWS
SYCAMORE
LLC / SC&H
STATE AND
LOCAL TAX ATTN: C. ROSS
LITKENHOUS
19352107
N
REI
ABS NUMBER
0001938947-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7+($33(//$17,6,1 HUDSON,
$*5((0(17:,7+
SCOTT
7+(9$/8(
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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PAGE 15 of 30
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
39,745,200
APPELLANT
OPINION VALUE
($)
STAFF REC
34,557,596 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
36,076,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
36,076,700 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER010645
APPEAL
ID
35027
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
IA MATTHEWS
SYCAMORE
LLC / SC&H
STATE AND
LOCAL TAX ATTN: C. ROSS
LITKENHOUS
19352108
N
REI
ABS NUMBER
0001938950-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7+($33(//$17,6,1 HUDSON,
$*5((0(17:,7+
SCOTT
7+(9$/8(
)RUHFORVXUH12
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733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
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UHFRJQL]HH[SLULQJ
OHDVHV(VW%X\OHDVHG
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WRGHULYHD3*,DQG
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7KH5HQW5ROOFRQFXUV
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1117KHFRXQW\
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LQYDOXHIRUWKHVXEMHFW
SDUFHOWR
PAGE 16 of 30
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,261,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,130,055 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,578,900 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
1,578,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER009941
APPEAL
ID
35227
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
IA MATTHEWS
SYCAMORE
LLC / SC&H
STATE AND
LOCAL TAX ATTN: C. ROSS
LITKENHOUS
19352116
N
REI
ABS NUMBER
0001938970-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
7+($33(//$17,6,1 HUDSON,
$*5((0(17:,7+
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7+(9$/8(
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9DFDQF\IRU,QOLQHVSDFH
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UHFRJQL]HH[SLULQJ
OHDVHV%HVW%X\OHDVHG
XSLQDWVTIW
7KHDSSHOODQWKDV
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WKDWXWLOL]HVFRQWUDFWUHQW
WRGHULYHD3*,DQG
LQFOXGHVDOOWKUHHSDUFHOV
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7KH5HQW5ROOFRQFXUV
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1117KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHIRUWKHVXEMHFW
SDUFHOWR
PAGE 17 of 30
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,355,200
APPELLANT
OPINION VALUE
($)
STAFF REC
1,245,350 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,541,900 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
1,541,900 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER010371
APPEAL
ID
35366
OWNER/
APPELLANT
IDLEWILD
CROSSING LTD
PTN /
CHILDRESS
KLEIN
PROPERTIES ATTN: RICHARD
HELMS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16503601
N
REI
ABS NUMBER
0001882726-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 18 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
4,123,000
APPELLANT
OPINION VALUE
($)
STAFF REC
2,786,782 03 INCREASE
STAFF REC
VALUE ($)
DECISION
5,199,000 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
4,939,100 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 36
BER
11-BER009890
34145
KERETSIS, SAM
& KERETSIS,
HELEN
16302157
N
REI
0001880991-20112011-0000-0
01 Above
Market
$33(//$17,6,1
HUDSON,
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0
423,000
230,000 01
REDUCTION
232,700 01
REDUCTION
232,700 HJ/AT
9:00 AM 37
BER
11-BER009928
35060
LOWE'S HOME
CENTERS INC /
MOORE & VAN
ALLEN PLLC ATTN: J.
CHRISTOPHER
OATES
19352106
N
REI
0001938945-20112011-0000-0
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)RUHFORVXUH12
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19,584,500
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PAGE 19 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 38
BER
11-BER009939
38460
MARTIN
MARIETTA
MATERIALS INC /
BADEN TAX
MANAGEMENT
LLC - ATTN:
DONALD P.
FEICHT, JR
19322103
N
REI
0001932963-20112011-0000-0
01 Above
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HUDSON,
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73CV&DVHDQG,VVXHV
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0
9,073,800
7,115,848 01
REDUCTION
7,436,100 01
REDUCTION
7,436,100 HJ/AT
9:00 AM 39
BER
11-BER009938
36207
MARTIN
MARIETTA
MATERIALS INC /
BADEN TAX
MANAGEMENT
LLC - ATTN:
DONALD P.
FEICHT, JR
19324107
N
REI
0001933032-20112011-0000-0
01 Above
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9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
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3ULFH1$
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733ULYDWH$SSUDLVDO
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1$
73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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KDYHEHHQDGGHG1HZ
YDOXHEDVHGRQWKHVH
DGMXVWPHQWVLV
0
3,871,200
3,100,000 01
REDUCTION
3,073,900 01
REDUCTION
3,073,900 HJ/AT
PAGE 20 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER009824
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41823
MATTHEWS
GATEWAY II LLC
- ATTN: GARRY
D. SMITH
19327123
N
REI
ABS NUMBER
0001933291-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 21 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
5,085,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,830,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,915,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,915,100 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER010661
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35026
MATTHEWS
TOWNSHIP
SHOPPING
CENTER /
FLANAGAN
BILTON, LLC ATTN: SPERO N.
KOPITAS
19329218
N
REI
ABS NUMBER
0001933580-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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PAGE 22 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
11,775,800
APPELLANT
OPINION VALUE
($)
STAFF REC
8,047,227 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
7,295,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
7,295,100 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER010662
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35376
MATTHEWS
TOWNSHIP
SHOPPING
CENTER LLC /
FLANAGAN
BILTON, LLC ATTN: SPERO N.
KOPITAS
19329217
N
REI
ABS NUMBER
0001933578-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH3ULFH
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PAGE 23 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,478,100
APPELLANT
OPINION VALUE
($)
STAFF REC
1,693,459 03 INCREASE
STAFF REC
VALUE ($)
DECISION
6,772,500 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
6,772,500 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER010660
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35044
MATTHEWS
TOWNSHIP
SHOPPING
CENTER LLC /
FLANAGAN
BILTON, LLC ATTN: SPERO N.
KOPITAS
19329219
N
REI
ABS NUMBER
0001933581-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSHOODQWKDVVXSSOLHG
$VVHVVPHQW
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
HUDSON,
SCOTT
0
1,842,800
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0
99,600
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($)
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1,259,314 03 INCREASE
STAFF REC
VALUE ($)
DECISION
1,884,700 03 INCREASE
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DECISION
VALUE ($)
MOTION
1,884,700 HJ/AT
6DOHV5DWLR
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LQFUHDVHLQYDOXHWR
9:00 AM 44
BER
11-BER009549
34143
MCMANUS,
KATHERINE &
MCMANUS, SUE
16303102
N
REI
0001881023-20112011-0000-0
01 Above
Market
PAGE 24 of 30
23,000 01
REDUCTION
25,000 01
REDUCTION
25,000 AT/HJ
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER009902
APPEAL
ID
35345
OWNER/
APPELLANT
NALLEY
COMMERCIAL
PROPERTIES ATTN: G. DIAL
DUBOSE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16303235B
N
REI
ABS NUMBER
0001881126-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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733ULYDWH$SSUDLVDO
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PAGE 25 of 30
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,986,600
APPELLANT
OPINION VALUE
($)
STAFF REC
640,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,472,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,472,800 HJ/AT
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER010748
APPEAL
ID
37347
OWNER/
APPELLANT
NEW CASTLE
LODGING LLC ATTN: KAUSHIK
B. PATEL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
19331144
N
REI
ABS NUMBER
0001933708-20112011-0000-0
REASON
01 Above
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APPRAISER
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6DOH'DWH1$6DOH
SCOTT
3ULFH1$
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
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($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
2,755,400
2,100,000 01
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2,160,200 01
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2,160,200 AT/HJ
0
128,700
0 01
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25,700 01
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25,700 AT/HJ
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9:00 AM 47
BER
11-BER010133
38458
NOVANT
HEALTH INC /
JOHNSTON,
ALLISON &
HORD, P. A. ATTN: JAMES W.
ALLISON
19329165
N
REI
0001933542-20112011-0000-0
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PAGE 26 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 48
BER
11-BER010486
38459
RAINBOW
TROUT
PROPERTIES
LLC / UNITED
PARAMOUNT
TAX GROUP ATTN: CHAD S.
BLACKLOCK
19332232
N
REI
0001934065-20112011-0000-0
01 Above
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HUDSON,
6DOH'DWH1$6DOH
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0
3,677,000
2,883,888 02 NO
CHANGE
3,677,000 02 NO
CHANGE
3,677,000 HJ/AT
9:00 AM 49
BER
11-BER010702
35010
RETAIL SHOPCHARLOTTE
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
THOMAS W.
BERRY, III
16516130
N
REI
0001884493-20112011-0000-0
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5,319,400
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PAGE 27 of 30
HUDSON,
SCOTT
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER010735
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35066
TARGET
CORPORATION ATTN: ROBERT
JACOBY
19329301
N
REI
ABS NUMBER
0001933606-20112011-0000-0
REASON
01 Above
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STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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VALUE ($)
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($)
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VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
HUDSON,
SCOTT
0
17,677,000
8,515,329 01
REDUCTION
15,087,500 01
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15,087,500 HJ/AT
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9:00 AM 51
BER
11-BER010178
38171
TOYOTA CITY
INC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
16515111
N
REI
0001884415-20112011-0000-0
01 Above
Market
PAGE 28 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 52
BER
11-BER009495
34142
TULL, R READ &
TULL, CHAS
16303245
N
REI
0001881138-20112011-0000-0
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LVVXHVDVWKHSURSHUW\LV
ERWKQDUURZDQG
LUUHJXODU+LVWRULF
DGMXVWPHQWVIRUWKLVZHUH
QRWDFFRXQWHGIRURQWKH
SURSHUW\UHFRUG
FDUG&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
1,048,100
788,600 01
REDUCTION
788,600 01
REDUCTION
788,600 HJ/AT
9:00 AM 53
BER
11-BER001187
40233
UNIVERSITY
PARTNERS LP /
DAVID R. KRUG
ASSOCIATES,
INC - ATTN:
DAVID R. KRUG
04940104
N
REI
0001642306-20112011-0000-0
01 Above
Market
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
VXUYH\DQGPDSV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGRIIRI17U\RQLQ
WKH8QLYHUVLW\DUHD7KH
SURSHUW\LVHQFXPEHUHG
E\D8WLOLW\(DVHPHQWLQ
WKHUHDURIWKHSURSHUW\
7KHSURSHUW\DORQJZLWK
DQDGMRLQLQJSDUFHODUH
RQWKHPDUNHWIRU
1RRSLQLRQ
RIYDOXHZDVUHQGHUHG
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHDERYH
DGMXVWPHQWWR
0
357,200
0 01
REDUCTION
339,300 01
REDUCTION
339,300 AT/HJ
9:00 AM 54
BER
11-BER002706
40905
DCT WOODPARK
NC LLC /
PARADIGM TAX
GROUP - ATTN:
ERIC VINTON
20505208
Y
REI
0001968622-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
8,054,500
4,000,000 WITHDRAWAL
8,054,500 Withdrawn
0
9:00 AM 55
BER
11-BER002656
40355
MECKLENBURG
BID LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
20505320
Y
REI
0001968692-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
11,985,600
0 WITHDRAWAL
11,985,600 Withdrawn
0
WITHDRAWN
PAGE 29 of 30
DECISION
COMMENTS
Board of Equalization and Review - September 19, 2012
Notes:
%:$6$''('727+,6'2&.(7$1'5($66,*1('72&+8&.(5:,1,125'(572%(+($5'$/21*:,7+7+($3$5&(/3(50$1$*(0(176,16758&7,21
UHPRYHGIURPWKHGRFNHWDGGHGWRWKHGRFNHWDQGUHDVVLJQHGIURP:RUOH\WR+XGVRQ
2ULJLQDOO\KHDUGRQKRZHYHU%\URQ3HDUFHZLWKGUHZWKLVDSSHDOEXWKHGLG127KDYHWKHDXWKRULW\WRZLWKGUDZLWVRLWLVEHLQJ81VFKHGXOHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHWWREHKHDUG
5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHWSHU*DUUHWW
$//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$<
6+($5,1*+-$7
Friday, September 21, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 30 of 30
BER CHAIRMAN