Board of Equalization and Review - October 3, 2012
Date run: 10/11/2012 8:58:18 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
9:00 AM 1
ROW
NO.
5
LEVEL
BER
Docket Date:
CASE
NUMBER
11-BER010922
10/3/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39376
8000-8008
CORPORATE
DRIVER LLC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
22118109
N
REI
ABS NUMBER
0002016230-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
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
13,096,900
9,700,000 01
REDUCTION
10,696,200 01
REDUCTION
10,696,200 JB/HJ
ERWIN,
CHARLES
0
28,800
14,400 01
REDUCTION
16,000 01
REDUCTION
16,000 HJ/BF
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9:00 AM 2
BER
11-BER011180
21041
BARNETTE,
JEFFREY S
03308405
N
REI
0001585850-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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PAGE 1 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER010912
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39138
BBFH HOLDINGS
LLC / FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
16718212
N
REI
ABS NUMBER
0001889084-20112011-0000-0
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
7,487,500
ERWIN,
CHARLES
0
261,700
APPELLANT
OPINION VALUE
($)
STAFF REC
5,254,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
5,598,500 01
REDUCTION
5,598,500 HJ/JB
261,700 01
REDUCTION
254,200 HJ/BF
6DOHV5DWLR
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$UURZRRG5G7KH
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7KLVRFFXUUHGZLWKD
UHGXFWLRQLQWKHUHQWWR
6)IURPSULRU
DGMXGLFDWLRQLQWKLVSDUN
9:00 AM 4
BER
11-BER009335
10060
BRYANT, DAVID
& BRYANT,
CYNTHIA
17312213
N
REI
0001900258-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
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$SSUDLVDO'DWH
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DQG
7KHUHDUH
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DSSUDLVDOWKDWFDOOVWKH
VXEMHFWSURSHUW\DVSOLW
OHYHODQGWKHXVHVVSOLW
OHYHOKRPHVDQGUDQFK
ZLWKEDVHPHQWKRPHVDV
FRPSDUDEOHV7KH
VXEMHFWLVLQIDFWD
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EDVHPHQWDUHDPXFK
PRUHSHUVTXDUHIRRW
WKDQDERYHJUDGHDUHD
7KHFRXQW\UHFRPPHQGV
QRFKDQJH
PAGE 2 of 26
150,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
9:00 AM 5
BER
11-BER010958
34890
CHARLOTTEHIGHLAND LP /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
16910116
N
REI
0001891064-20112011-0000-0
01 Above
Market
9:00 AM 6
BER
11-BER011076
39114
CONSUMER
PROGRAMS
INCORPORATED
19920122
N
REI
0001948631-20112011-0000-0
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
7RRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
566,100
ERWIN,
CHARLES
0
3,849,600
ERWIN,
CHARLES
0
865,900
APPELLANT
OPINION VALUE
($)
STAFF REC
460,900 WITHDRAWAL
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
566,100 Withdrawn
0
2,400,000 01
REDUCTION
2,709,000 01
REDUCTION
2,709,000 HJ/JB
700,000 01
REDUCTION
753,700 01
REDUCTION
753,700 JB/HJ
6DOHV5DWLR
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VXEMHFWLVORFDWHGQHDU
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:HVWLQJKRXVH%OYGDQG
6WHHOH&UHHN5G7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
9:00 AM 7
BER
11-BER010880
38436
DILWORTH
GARDENS LLC /
MERRIFIELD
PATRICK
VERMILLION ATTN: J.
BRADLEY MURR
15101510
N
REI
0001862249-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
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(DVW%OYG7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
WR7KLVUHIOHFWV
DFRUUHFWHG1HW
/HDVHDEOH$UHD
PAGE 3 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER011211
APPEAL
ID
35470
OWNER/
APPELLANT
DORE
ACADEMY / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14315107
N
REI
ABS NUMBER
0001849390-20112011-0000-0
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
6,013,300
2,500,000 01
REDUCTION
5,480,400 01
REDUCTION
3,047,400 HJ/JB
ERWIN,
CHARLES
0
1,413,800
1,200,000 02 NO
CHANGE
1,413,800 01
REDUCTION
1,272,400 HJ/JB
6DOHV5DWLR
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LQ7KHFRXQW\KDV
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DGMXGLFDWHGUHQWRI
6)LQWKLVRIILFHSDUNDQG
DOVRDGMXVWHGWR6IIRU
WKHZDUHKRXVHSRUWLRQ
WKDWH[LVWHGDVRI
9:00 AM 9
BER
11-BER010902
40146
FONG, ROBERT
LYLE & GEE,
JANET /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
20312119
N
REI
0001967377-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
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LQWHUVHFWLRQRI,DQG
:HVWLQJKRXVH%OYG7KH
FRXQW\UHFRPPHQGVQR
FKDQJH
PAGE 4 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER009340
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16020
GEORGE, LINDA
M
14705312
N
REI
ABS NUMBER
0001854406-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
160,600
ERWIN,
CHARLES
0
1,577,900
ERWIN,
CHARLES
0
75,000
APPELLANT
OPINION VALUE
($)
STAFF REC
135,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
160,600 01
REDUCTION
156,200 HJ/BF
1,095,152 01
REDUCTION
1,084,200 01
REDUCTION
1,084,200 HJ/BF
12,000 01
REDUCTION
37,500 01
REDUCTION
37,500 BF/HJ
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EORFNVIURPWKH
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DQG$VWKH
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FRPPHQWVRI
*UH\VWRQH5GWRJHWLQWR
6HGJHILHOGXQGHU
LVXQKHDUGRI
7KHFRXQW\UHFRPPHQGV
QRFKDQJH
9:00 AM 11
BER
11-BER011182
38277
GREEN ACRES
INC / MILLER
DEVELOPMENT
CO - ATTN:
THOMAS B
MILLER
06512204
N
REI
0001680325-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
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UHGXFWLRQWR
7KLVLVWRUHIOHFWWKH
FXUUHQWFRQGLWLRQVWKDW
H[LVWZLWKWKHVXEMHFW
9:00 AM 12
BER
11-BER011169
35608
HEINZ, JACOB &
HEINZ, JOSHUA
07110548
N
REI
0001692989-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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HTXLW\ZLWKWKH
VXUURXQGLQJSURSHUWLHV
PAGE 5 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER011135
APPEAL
ID
34140
OWNER/
APPELLANT
JOHNSTON,
EDWARD C &
COX, ROY H
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
03144106
N
REI
ABS NUMBER
0001581566-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
ERWIN,
6DOH'DWH/,67('6DOH CHARLES
3ULFH
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
73,900
100,000 02 NO
CHANGE
73,900 02 NO
CHANGE
73,900 HJ/JB
ERWIN,
CHARLES
0
23,105,300
10,000,000 02 NO
CHANGE
23,105,300 02 NO
CHANGE
23,105,300 HJ/BF
ERWIN,
CHARLES
0
1,631,000
1,200,000 02 NO
CHANGE
1,631,000 02 NO
CHANGE
1,631,000 BF/HJ
6DOHV5DWLR
&2'
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PLOHIURPWKHFRXQW\OLQH
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3HUWKHDSSHOODQWWKH
SURSHUW\LVOLVWHGIRUVDOH
IRU7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 14
BER
11-BER010932
34345
PL COLISEUM
LP / THOMSON
REUTERS ATTN: LAUREN
ELSAESSER
14313108
N
REI
0001849358-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
6DOHV5DWLR
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VXEMHFWLVWKHIRUPHUVLWH
RIWKHRULJLQDO&KDUORWWH
&ROLVHXPORFDWHGRQ
7\YROD5G7KHFRXQW\
UHFRPPHQGVQRFKDQJH
DVWKHYDOXHKDVQRW
FKDQJHGVLQFHWKH
UHYDODQGLVWKHVDPH
QHJRWLDWHGYDOXHVLQFH
WKHSXUFKDVHIURPWKH
&LW\RI&KDUORWWH
9:00 AM 15
BER
11-BER010901
35666
R M
PROPERTIES /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
22114111
N
REI
0002016000-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
6DOHV5DWLR
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LQWHUVHFWLRQRI,DQG
+LJKZD\7KHFRXQW\
UHFRPPHQGVQRFKDQJH
PAGE 6 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER010946
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34834
REGIONS BANK /
AEGIS GROUP
LLC, THE - ATTN:
STEVE
CHILDRESS
16926114
N
REI
ABS NUMBER
0001892653-20112011-0000-0
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
2,103,800
1,500,000 01
REDUCTION
2,086,000 01
REDUCTION
2,086,000 HJ/BF
ERWIN,
CHARLES
0
1,272,900
564,425 01
REDUCTION
1,082,000 01
REDUCTION
911,200 HJ/JB
ERWIN,
CHARLES
0
828,300
828,300 01
REDUCTION
693,700 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
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DQG7\YROD5G7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
7KLVUHIOHFWVDQDGMXVWHG
UHQWDOUDWHRI6)
9:00 AM 17
BER
11-BER011141
37300
REPAT LEASING
- ATTN: TRACY
E. FAUST
04124211
N
REI
0001610918-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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UHFRPPHQGVDUHGXFWLRQ
WR7KH
FRXQW\UHGXFHGWKHUHQW
DQGUDLVHGWKHFDSUDWH
RQWKHVXEMHFW
9:00 AM 18
BER
11-BER011171
36134
RI CS2 LLC /
DOUG MORGAN
& CO., INC
04124205
N
REI
0001610910-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
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PAGE 7 of 26
820,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER010975
APPEAL
ID
39725
OWNER/
APPELLANT
SEI LAND
COMPANY / TB
HARRIS JR. &
ASSOC. - ATTN:
MICHAEL
BERKOWITZ
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14325102
N
REI
ABS NUMBER
0001849777-20112011-0000-0
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 ($)
ERWIN,
CHARLES
0
1,694,500
ERWIN,
CHARLES
0
381,600
APPELLANT
OPINION VALUE
($)
STAFF REC
470,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,694,500 01
REDUCTION
1,355,600 HJ/JB
190,000 01
REDUCTION
324,300 01
REDUCTION
267,100 HJ/JB
12,853,600 01
REDUCTION
12,853,600 JB/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI,
DQG<RUNPRQW5RDGLQ
WKH3DUNZD\3OD]DRIILFH
SDUN7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 20
BER
11-BER011134
35571
SONYA SOPHIA
ENTERPRISE
LLC
06510301
N
REI
0001679816-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGDWWKH
LQWHUVHFWLRQRI*OHQZRRG
'UDQG,7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
WR
9:00 AM 21
BER
11-BER010982
35437
SOUTHPARK
MALL LP /
NORDSTROM,
INC - ATTN:
JAMES H
KURTZMAN
17706119
N
REI
0001909434-20112011-0000-0
01 Above
Market
Based on the BER ruling
of Dillard`s at Southpark
the recommended value
is $15,041,500 a
reduction from
$20,378,900. This is
using a $10 per square
foot rent rate even
though the Nordstrom
store is half the size as
Dillard`s.
ERWIN,
CHARLES
0
20,378,900
8,600,000 01
REDUCTION
9:00 AM 22
BER
11-BER010915
40022
SYSTEM
CAPITAL REAL
PROPERTY
CORP /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROP. TAX
MGMT - ATTN:
TERRY
LANDERS
20130117
N
REI
0001962199-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
ERWIN,
CHARLES
0
1,620,700
1,324,200 03 INCREASE
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGDWWKH
LQWHUVHFWLRQRI,DQG
6RXWK7U\RQ6WUHHW7KH
DSSHOODQWJDYHQR
HYLGHQFHWRVXSSRUW
YDOXH7KHFRXQW\
UHFRPPHQGVPRYLQJWR
WKHLQFRPHDSSURDFK
ZKLFKLQFUHDVHVWKH
YDOXHWR
PAGE 8 of 26
2,077,100 Withdrawn
0
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER011152
APPEAL
ID
519
OWNER/
APPELLANT
TAYLOR,
RICHARD &
TAYLOR,
BRENDA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
03723629
N
REI
ABS NUMBER
REASON
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
0001599739-20112011-0000-0
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
11,200
0 02 NO
CHANGE
11,200 02 NO
CHANGE
11,200 HJ/JB
ERWIN,
CHARLES
0
318,500
161,456 02 NO
CHANGE
318,500 02 NO
CHANGE
318,500 HJ/JB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI
/DNHYLHZ5GDQG
6WDWHVYLOOH5G7KH
DSSHOODQWRQO\VWDWHV
ORWDQGLWLVDVVHVVHGDV
VXFK
9:00 AM 24
BER
11-BER009206
34320
TDC PARK
ABBEY LLC /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP - ATTN:
CHARLES H.
MERCER, JR.
17108235
N
REI
0001894857-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV
&DVH)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI3DUN
5RDGDQG:RRGODZQ
5RDG7KHFRXQW\
UHFRPPHQGVQRFKDQJH
WRYDOXH
PAGE 9 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER009202
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36963
TDC PARK
ABBEY LLC /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP - ATTN:
CHARLES H.
MERCER, JR.
17108237
N
REI
ABS NUMBER
0001894860-20112011-0000-0
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
9,351,800
ERWIN,
CHARLES
0
317,100
)RUHFORVXUH12
ERWIN,
6DOH'DWH6DOH CHARLES
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
WRRKLJK
0
1,665,700
APPELLANT
OPINION VALUE
($)
STAFF REC
2,170,381 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
8,090,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
8,090,200 HJ/JB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI3DUN
5RDGDQG:RRGODZQ
5RDG7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
WR7KLV
UHGXFWLRQUHIOHFWVD
KLJKHUFDSUDWHIRUWKH
DERYHPDUNHWYDFDQF\
DQGDGMXVWHGUHQWUDWH
9:00 AM 26
BER
11-BER009209
34319
TDC PARK
ABBEY LLC /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP - ATTN:
CHARLES H.
MERCER, JR.
17109144
N
REI
0001894992-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
6)
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
161,453 02 NO
CHANGE
317,100 02 NO
CHANGE
317,100 HJ/JB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI3DUN
5RDGDQG:RRGODZQ
5RDG7KHFRXQW\
UHFRPPHQGVQRFKDQJH
9:00 AM 27
BER
11-BER010993
37998
TOMKAT VET
INVESTMENTS
LLC / JAMES
MCELROY &
DIEHL, P.A. ATTN: ROBERT
H. SHEPPARD
22119406
N
REI
0002016418-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI3DUN
5RDGDQG-RKQVWRQ5G
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQWR
7KLVUHIOHFWV
DQDGMXVWHGUHQWDOUDWH
DQGLQFUHDVHWRFDSUDWH
PAGE 10 of 26
970,000 01
REDUCTION
1,206,100 01
REDUCTION
1,206,100 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - October 3, 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 ($)
MOTION
9:00 AM 28
BER
11-BER011106
34861
BANK OF
AMERICA / K & L
GATES LLP ATTN: JARED D.
MOBLEY
01718211
N
REI
0001483297-20112011-0000-0
01 Above
Market
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH6DOH3ULFH
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVDQ
H[SODQDWLRQDQGPDSRI
DUHD
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGRQ9DQVWRU\'U
LQ7+(3DUNLQ
+XQWHUVYLOOH7KH
SURSHUW\LVHQFXPEHUHG
E\ERWK6KDSHDQG
WRSRJUDSKLFLVVXHVDQG
KDVEHHQDGMXVWHGE\
&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
488,700
325,813 01
REDUCTION
342,100 01
REDUCTION
342,100 BF/HJ
9:00 AM 29
BER
11-BER011087
34865
BANK OF
AMERICA / K & L
GATES LLP ATTN: JARED D.
MOBLEY
01718501
N
REI
0001483318-20112011-0000-0
01 Above
Market
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
GHHGVDQGPDSVRIIORRG
DUHD
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFWZLWK
XVHDEOHDFUHVDQG
LVORFDWHGRQ/LQGOH\'U
LQ7+(3DUNLQ
+XQWHUVYLOOH7KH
SURSHUW\LVHQFXPEHUHG
E\ERWK6:,0%XIIHUDQG
3RVW&RQVWUXFWLRQ]RQH
DQGKDVEHHQDGMXVWHG
E\7KHSURSHUW\
VROGIRULQ
-XQH$QDSSUDLVDO
ZDVGRQHLQDQG
UHIHUUHGWRE\WKH
DSSHOODQWEXWWKHFRXQW\
QHYHUUHFHLYHGWKH
DSSUDLVDO&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
830,700
112,500 01
REDUCTION
415,300 01
REDUCTION
332,300 HJ/JB
PAGE 11 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER010878
APPEAL
ID
35453
OWNER/
APPELLANT
BELK
CHARLOTTE
INC / DON
BARNHILL
ASSOCIATES
LLC - ATTN: JIM
JORDAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10304126
N
REI
ABS NUMBER
0001757022-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7KHDSSHOODQW6XEPLWWHG
D3UR)RUPDV
5HDOW\UDWHV1DWLRQDO0DOO
LQIRUPDWLRQDQGDUWLFOHV
DV6XSSRUW
GRFXPHQWDWLRQ
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
3,286,900
1,950,000 01
REDUCTION
2,887,400 01
REDUCTION
1,679,100 HJ/BF
0
502,900
300,000 01
REDUCTION
411,400 01
REDUCTION
411,400 HJ/BF
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VTIWYDFDWHG
%HON6WRUHDW(DVWODQG
0DOO7KHFRXQW\KDV
ZULWWHQWKH%HONSRUWLRQRI
WKHPDOOWRRIYDOXH
DQGWDNHQWKHODQGWR
VTIW7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
9:00 AM 31
BER
11-BER011153
35787
BENCHMARK
LAND LLC
01101205
N
REI
0001464588-20112011-0000-0
01 Above
Market
9DFDQW/DQG
HUDSON,
)RUHFORVXUH12
SCOTT
6DOH'DWH6DOH
3ULFH.
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
PDSVRIWUDFWDQGRWKHU
LQIRUPDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGDFUHWUDFW
ORFDWHGRIIRI+DJHUV5G
LQ+XQWHUVYLOOH7KH
SURSHUW\LVHQFXPEHUHG
E\7RSRJUDSKLF6ZLP
%XIIHU,VVXHVDQGUHDU
SRUWLRQLVORFDWHGRQD
JUDYHOURDGIRUZKLFK
DGMXVWPHQWVKDYHEH
UHFRJQL]HG0U6KHZ
FRQWHQGVWKDWWKHUHLVQR
DFFHVVWRWKHSURSHUW\
KRZHYHU%HQFKPDUN
//&GRHVRZQDQ
DGMDFHQWSURSHUW\WKDW
IURQWV+DJHUV5G&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHDERYHDGMXVWPHQWVRI
PAGE 12 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER010988
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42340
CAR HUB LN
LLC / CAUDLE &
SPEARS, P.A. ATTN: IAN M.
BYRNE
01739102
N
REI
ABS NUMBER
0001486086-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
HUDSON,
6DOH'DWH1$6DOH SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWVXSSOLHGDQ
DSSUDLVDODVVXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
3ULRULW\+RQGD
'HDOHUVKLSORFDWHGDW
6WDWHVYLOOH5GLQ
+XQWHUVYLOOH7KH
SURSHUW\LVHQFXPEHUHG
E\DJURXQGOHDVH
KRZHYHUWKHDSSUDLVDO
VXSSOLHGE\WKHDSSHOODQW
SUHVHQWVDK\SRWKHWLFDO
IHHVLPSOHDSSURDFKZLWK
DQLQGLFDWHGYDOXHRI
7KHEXLOGLQJ
LVLQDERYHDYHUDJH
FRQGLWLRQDQGWKHSRVLWLYH
ODQGDGMXVWPHQWVIRU
ORFDWLRQDQG$FFHVV
KDYHEHHQUHPRYHG7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
PAGE 13 of 26
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
10,482,800
APPELLANT
OPINION VALUE
($)
STAFF REC
7,026,140 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
7,875,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
7,875,600 HJ/BF
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER011113
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39848
COUSINS
PROPERTY INC /
PROPERTY TAX
CONSULTING
LLC - ATTN: ART
PRZYBYL
02703301B
N
REI
ABS NUMBER
0001507928-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
$33(//$17,6,1
HUDSON,
$*5((0(17:,7+
SCOTT
67$))
5(&200('$7,21
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGD
/HDVHG)HHDSSUDLVDOIRU
WKHVXEMHFWSURSHUW\
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\EXLOWLQ
LVDQVTIW
&/$66$0HGLFDO2IILFH
EXLOGLQJORFDWHGRQ
0HGLFDO3OD]D'ULQWKH
8QLYHUVLW\$UHDLQ
&KDUORWWH7KHVXEMHFW
DSSHDOLVIRUWKH
LPSURYHPHQWRQO\7KH
,QFRPH$SSURDFKWR
YDOXHZDVXVHGIRUWKH
YDOXDWLRQRIWKHVXEMHFW
0DUNHW5HQWRIVTIW
ZDVXVHGWRUHIOHFW
OHDVHVLQSODFHDQG
FXUUHQWOLVWLQJV7KH
OHDVHLVDIXOOVHUYLFH
OHDVHDQGDFDSUDWHRI
ZDVXVHGIRU
&ODVV$VSDFH7KH
FRXQW\DPHQGHGLWV
([SHQVHORDGWRUHIOHFW
DQGUHVHUYHV
7KHDSSHOODQWCVOHDVHG
IHHDSSUDLVDOZDVWR
UHIOHFWLQVXUDEOHYDOXH
7KHODQGYDOXHZDV
GHGXFWHGIURPWKH
FDSLWDOL]HGYDOXH7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
PAGE 14 of 26
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
6,862,300
APPELLANT
OPINION VALUE
($)
STAFF REC
6,200,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
6,232,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
6,232,300 JB/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 34
BER
11-BER010911
38441
CUTTER,
BRYANT &
CUTTER, NANCY
07302106
N
REI
0001694167-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
HTXLW\FRPSVDQG
*URVV,QFRPHDV
VXSSRUWGRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
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$UFDGH9DOXHZHQWRXW
XVLQJWKH&RVW$SSURDFK
&RXQW\KDVYDOXHGSDUFHO
EDVHGRQWKH,QFRPH
$SSURDFKZLWKDUHQWDO
UDWHVTIWZLWKD
7KUHH\HDUJURVV
LQFRPHDYHUDJHV
FRXQW\LVDW
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254,500
9:00 AM 35
BER
11-BER010904
37297
CUTULI, DIANA
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ECKHOFF
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N
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0001532386-20112011-0000-0
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HUDSON,
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0
PAGE 15 of 26
APPELLANT
OPINION VALUE
($)
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143,400 01
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0 02 NO
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STAFF REC
VALUE ($)
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DECISION
VALUE ($)
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145,400 01
REDUCTION
145,400 HJ/BF
0 01
REDUCTION
1,293,200 HJ/JB
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER010905
APPEAL
ID
37291
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
DENITELI LLC /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
02713219
N
REI
ABS NUMBER
0001510986-20112011-0000-0
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01 Above
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PAGE 16 of 26
PENALTY
AMOUNT
($)
0
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VALUE ($)
1,662,700
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($)
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1,300,000 02 NO
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VALUE ($)
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1,662,700 01
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VALUE ($)
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1,413,300 HJ/JB
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COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
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NT
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TYPE
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VALUE ($)
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VALUE ($)
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9:00 AM 37
BER
11-BER009385
33985
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FAMILY L P
00511105
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2,253,937
1,042,014 01
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BER
11-BER011085
34372
GODWIN,
GEORGE &
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N
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460,000
350,000 01
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345,000 01
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345,000 JB/HJ
PAGE 17 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 39
BER
11-BER011018
42189
K K REAL
ESTATE INC /
ESSEX
RICHARDS, P.A. ATTN: MARC E.
GUSTAFSON
10301104
N
REI
0001756894-20112011-0000-0
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4,389,700
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BER
11-BER011161
37099
KNOX, TIMOTHY
MAC
00150204
N
REI
0001414117-20112011-0000-0
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PAGE 18 of 26
HUDSON,
SCOTT
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER010903
APPEAL
ID
37312
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
NORMAN,
FAMILY TRUST
THE /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
02509212
N
REI
ABS NUMBER
0001500052-20112011-0000-0
REASON
01 Above
Market
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PAGE 19 of 26
PENALTY
AMOUNT
($)
0
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APPR
VALUE ($)
1,829,000
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OPINION VALUE
($)
STAFF REC
1,200,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,662,700 01
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DECISION
VALUE ($)
MOTION
1,496,400 HJ/JB
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER010906
APPEAL
ID
37306
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
PARK
ELEVATOR LLC
THE /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
02936127
N
REI
ABS NUMBER
0001544291-20112011-0000-0
REASON
01 Above
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PAGE 20 of 26
PENALTY
AMOUNT
($)
0
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VALUE ($)
1,436,900
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($)
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1,350,000 02 NO
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VALUE ($)
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1,436,900 01
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VALUE ($)
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1,221,400 JB/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 43
BER
11-BER010898
40126
QSM
PROPERTIES /
THOMSON
REUTERS ATTN: LAUREN
ELSAESSER
12512101
N
REI
0001817150-20112011-0000-0
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BER
11-BER010907
39729
RURAL
HOUSING
ASSOCIATES /
UNITED
PARAMOUNT
TAX GROUP ATTN: CHAD S.
BLACKLOCK
13325208
N
REI
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3,514,600 HJ/BF
PAGE 21 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER011089
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
38027
SBBH
INVESTMENTS
LLC / DARDEN
CORPORATION ATTN: DAVID
BALTAR
02703404
N
REI
ABS NUMBER
0001507937-20112011-0000-0
REASON
01 Above
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)RUHFORVXUH12
HUDSON,
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3ULFH1$
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PAGE 22 of 26
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,733,500
APPELLANT
OPINION VALUE
($)
STAFF REC
1,100,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,733,500 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
1,733,500 HJ/JB
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER011092
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37301
SREE
PADMAVTI, LLC ATTN: PRIYESH
PATEL
00504405
N
REI
ABS NUMBER
0001436342-20112011-0000-0
REASON
01 Above
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6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 23 of 26
APPRAISER
HUDSON,
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($)
0
PENALTY
DECISION
APPR
VALUE ($)
3,417,800
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($)
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1,400,000 01
REDUCTION
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VALUE ($)
DECISION
2,443,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,672,600 HJ/JB
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER011133
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
35456
TARGET CORP ATTN: MUTHU
PERIAKARUPPA
N
02529126
N
REI
ABS NUMBER
0001504932-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7KHDSSHOODQW6XEPLWWHG
D&RVW$SSURDFK
$QDO\VLVDQG37&
LQIRUPDWLRQDV6XSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VTIW7DUJHW
6XSHU6WRUHEXLOWLQ
DQGORFDWHGDW1RUWKODNH
0DOO&RXQW\KDVYDOXHG
SDUFHOEDVHGRQWKH
,QFRPH$SSURDFKWR
YDOXHDWQQQIURP
IRUWKHSURSHUW\W\SH
ZLWKDQFDSUDWH
7KHFRXQW\KDVDWWDFKHG
WZRUHFHQW/RZHVOHDVHV
DWDQGVT
IWD%LJ%R[
&RPSDULVRQJULGD%-CV
:KROHVDOH9$/LVWLQJ
DQGJHQHUDOQQQVDOHV
OLVWLQJV7KHDSSHOODQW
XVHVDYDFDWHG7DUJHW
6WRUHRQWKH&ORYHUOHDI
3NZ\WKDWUHFHQWO\VROG
DVDFRPS7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
EDVHGRQWKHDERYH
DGMXVWPHQWV
PAGE 24 of 26
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
25,990,100
APPELLANT
OPINION VALUE
($)
STAFF REC
13,300,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
22,277,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
22,277,200 JB/HJ
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER011071
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
45352
TIMES OIL
CORPORATION /
GUTHRIE,
DAVIS,
HENDERSON &
STATON, P.L.L.C.
- ATTN: JOHN H.
HASTY
04322202
N
REI
ABS NUMBER
0001617397-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
HUDSON,
6DOH'DWH6DOH3ULFH
SCOTT
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV$
SRUWLRQRID)UHG%HFN
DSSUDLVDOZDVVXEPLWWHG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
3,536,800
660,000 01
REDUCTION
2,486,100 01
REDUCTION
2,486,100 HJ/BF
0
2,141,000
1,624,061 01
REDUCTION
1,897,100 01
REDUCTION
1,897,100 HJ/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
&LWJR&6WRUHORFDWHGLQ
DWWKHFRUQHURI2OG
6WDWHVYLOOHDQG+DUULV
%OYG7KHVXEMHFWLV
HTXLWDEO\OLVWHGZLWKRWKHU
FRPSDUDEOH&6WRUHV
7\SHV7KHFRXQW\KDV
FRUUHFWHGWKH(<%WR
UHIOHFWDFWXDODQGDOVR
WRRNWKH*UDGHIURP
([FHOOHQWWR9HU\*RRG
$FRUUHFWLRQZDVPDGHWR
WKHODQGSULFLQJE\
UHPRYLQJDQ
DFFHVVDGMXVWPHQWDQG
UHFRJQL]LQJD5552:
WKDWHIIHFWVRIWKH
WUDFW7KHFRXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHRI
9:00 AM 49
BER
11-BER011107
34160
WEST EQUITIES
LLC /
CAMBRIDGE
PROPERTIES
INC - ATTN: JAY
PRIESTER
02713218
N
REI
0001510980-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
HUDSON,
6DOH'DWH1$6DOH
SCOTT
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7KHDSSHOODQW6XEPLWWHG
D3UR)RUPDDQG\HDUV
5HQW5ROODV6XSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VTIW5HWDLOVWULS
&RXQW\YDOXHGSDUFHO
EDVHGRQWKH,QFRPH
$SSURDFKWRYDOXHDW
VTIWDQG
9DFDQF\IRUPXOWLWHQDQW
OHDVLQJ$OVRXVHGZDVD
FDSUDWHRIWR
DOORZIRUOHDVHVFORVHWR
H[SLUDWLRQDQG
ORFDWLRQ7KH5HQW5ROO
FRQFXUVWKHFRXQW\CV
PDUNHW5HQW5DWHIRUWKH
XQLWV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
PAGE 25 of 26
DECISION
COMMENTS
Board of Equalization and Review - October 3, 2012
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER010881
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
36502
WESTERLY
HILLS CENTER
PARTNERS LLC /
LANDMARK
FUNDING
GROUP - ATTN:
MENDY
GANSBURG
06101131
N
REI
ABS NUMBER
0001670429-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7KHDSSHOODQW6XEPLWWHG
D/HDVHG)HHDSSUDLVDO
DV6XSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
HUDSON,
SCOTT
0
5,709,200
3,496,000 01
REDUCTION
5,593,100 01
REDUCTION
ERWIN,
CHARLES
0
3,109,500
2,745,000 WITHDRAWAL
3,109,500 Withdrawn
DECISION
VALUE ($)
MOTION
5,060,300 HJ/JB
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVWKH
VTIW:HVWHUO\
+LOOV6KRSSLQJ&HQWHU
WKDWLQFOXGHV+\DWW*XQ
6KRS)DPLO\'ROODUDQG
+DELWDW5H6WRUHZLWKD
6XSHU:DOPDUWDVD
6KDGRZDQFKRU9DOXH
ZHQWRXWLQLWLDOO\XVLQJ
WKH&RVW$SSURDFK
&RXQW\LVYDOXLQJWKH
SDUFHOEDVHGRQWKH
,QFRPH$SSURDFKWR
YDOXHXVLQJ0DUNHW
5HQW#111ZLWK
FDSUDWH7KHFRXQW\
GLVFRYHUHGWKHPLVVHG
UHVWDXUDQW%OGJWKDWLV
FXUUHQWO\XQGHU
FRQVWUXFWLRQ7KH
DSSHOODQWVXEPLWWHGD
/HDVHG)HHDSSUDLVDOLQ
ZKLFKWKHFRXQW\LVLQ
DJUHHPHQWZLWKWKH
PDUNHWUHQWV7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
9:00 AM 51
BER
11-BER010890
40593
CONSOLIDATED
REALTY
COMPANY INC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
17516215
Y
REI
0001907867-20112011-0000-0
01 Above
Market
WITHDRAWN
Notes:
Thursday, October 11, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 26 of 26
BER CHAIRMAN
0
DECISION
COMMENTS