Board of Equalization and Review - October 6, 2011
Date run: 4/25/2012 10:00:55 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-BER004354
APPEAL
ID
22509
10/6/2011
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
227 E 27TH ST
IEX LLC
06707344
N
REI
ABS NUMBER
0001683477-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
69,800
0 01
REDUCTION
62,400 ACCEPT
STAFF REC
62,400 BF/UM
DEVAULT,
CHERYL
0
76,000
0 02 NO
CHANGE
67,800 ACCEPT
STAFF REC
67,800 BF/UM
DEVAULT,
CHERYL
0
66,700
0 01
REDUCTION
62,500 ACCEPT
STAFF REC
62,500 BF/UM
6DOHV5DWLR
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9:00 AM 2
BER
11-BER004357
21144
227 E 27TH ST
IEX LLC
06708308
N
REI
0001683667-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
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9:00 AM 3
BER
11-BER004345
22520
227 E 27TH ST
IEX LLC
07109302
N
REI
0001692342-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
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YDOXHRI
PAGE 1 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER000804
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1298
PUTNAM, JERRY
W & PUTNAM,
MARTHA G
05530517
N
REI
ABS NUMBER
0001661403-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
KRPHZRUWKOHVVDLUSRUW
SODQHVIO\RYHURQWDNHRII
WRRQRLV\WRVHOO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
102,300
DEVAULT,
CHERYL
0
56,800
DEVAULT,
CHERYL
0
104,200
APPELLANT
OPINION VALUE
($)
STAFF REC
80,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
102,300 ACCEPT
STAFF REC
102,300 UM/BF
0 01
REDUCTION
53,400 ACCEPT
STAFF REC
53,400 BF/UM
0 01
REDUCTION
80,400 ACCEPT
STAFF REC
80,400 UM/BF
6DOHV5DWLR
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LQYDOXHRI
9:00 AM 5
BER
11-BER004352
21351
SADKA
HOLDINGS LLC
06501208
N
REI
0001676984-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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RI
9:00 AM 6
BER
11-BER004356
21381
WESTERN
LIGHTS LLC
06706321
N
REI
0001682849-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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1$$SSUDLVDO
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6DOHV5DWLR
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H\EDGGHGIXQF
DQGFRQGRQWKH
ODQG5HFRPPHQGQHZ
YDOXHRI
PAGE 2 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER000489
APPEAL
ID
4224
OWNER/
APPELLANT
BAKHSHI
PROPERTIES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10927328
N
REI
ABS NUMBER
0001777629-20112011-0000-0
REASON
03 Equity
Issue
STAFF NOTES
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
139,300
64,000 02 NO
CHANGE
139,300 ACCEPT
STAFF REC
139,300 UM/BF
GRIFFIN,
MIKE
0
91,500
81,500 02 NO
CHANGE
91,500 ACCEPT
STAFF REC
91,500 BF/UM
6DOHV5DWLR
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&+$1*(
9:00 AM 8
BER
11-BER000170
228
BHANDARI,
RAJNISH K
10901269
N
REI
0001773779-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$
6DOH3ULFH1$
732SLQLRQRI9DOXH
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6WDII
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&+$1*(
PAGE 3 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER002021
APPEAL
ID
4094
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
COCHRANE,
JAMES
CALDWELL SR
10937208
N
REI
ABS NUMBER
0001779645-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
+RXVLQJPDUNHWLVGRZQ
)HHOLWVKRXOGKDYH
VWD\HGWKHVDPH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
114,700
104,000 03 INCREASE
116,100 ACCEPT
STAFF REC
116,100 UM/BF
)RUHFORVXUH1$
GRIFFIN,
6DOH'DWH1$
MIKE
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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IRUPSURYLGHGOLVWLQJLQIR
RIKRPHVRQPDUNHWIRU
ORQJSHULRGVRIWLPHWKDW
GLGQCWVHOO
0
166,200
151,200 02 NO
CHANGE
166,200 ACCEPT
STAFF REC
166,200 UM/BF
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DVSKDOWWRDUFKVKLQJOHV
3DUFHOLVHTXLWDEOHWR
RWKHUVLQDUHD6DOHV
DQDO\VLVVXSSRUWV
SUHVHQWYDOXH65
9:00 AM 10
BER
11-BER000902
7208
COOK, WILLIAM
J & COOK, LINDA
10927126
N
REI
0001777568-20112011-0000-0
01 Above
Market
6DOHV5DWLR
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6DOHVDQDO\VLVVXSSRUWV
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LV12&+$1*(
PAGE 4 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER001926
APPEAL
ID
25947
OWNER/
APPELLANT
DAVIS BENNY
GEORGE
TRUSTEE OF
THE BENNY
GEORGE DAVIS
TRUST
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13701538
N
REI
ABS NUMBER
0001839145-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH MIKE
6DOH3ULFH7UDQVIHU
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
'RQCWWKLQNDSSUDLVHU
XVHGDFFXUDWH
PHWKRGRORJ\WRHVWDEOLVK
YDOXH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
83,500
0
168,000
APPELLANT
OPINION VALUE
($)
STAFF REC
58,200 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
83,500 ACCEPT
STAFF REC
83,500 UM/BF
169,900 ACCEPT
STAFF REC
169,900 UM/BF
6DOHV5DWLR
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9:00 AM 12
BER
11-BER001932
26113
DAVIS BENNY
GEORGE
TRUSTEE OF
THE BENNY
GEORGE DAVIS
TRUST
13702376
N
REI
0001839355-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH MIKE
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7365 PAGE 5 of 42
126,029 03 INCREASE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER000900
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25889
DEMBY, EMMETT
C JR & THOMAS,
TAMMY M
10922209
N
REI
ABS NUMBER
0001777168-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
GRIFFIN,
6DOH'DWH1$
MIKE
6DOH3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
$VVHVVPHQWWRKLJK
3URSHUW\YDOXHVDUHORZ
DQGIRUHFORVXUHVDUH
KLJK8QDEOHWRUHILQDQFH
EHFDXVHRIEHLQJXSVLGH
GRZQLQPRUWJDJH
+RPHVVROGLQDUHDIRU
IDUOHVVWKDQWD[YDOXHV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
152,100
0 02 NO
CHANGE
152,100 ACCEPT
STAFF REC
152,100 BF/UM
0
93,000
88,000 03 INCREASE
96,500 ACCEPT
STAFF REC
96,500 BF/UM
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LV12&+$1*(
9:00 AM 14
BER
11-BER002561
25883
DIXON,
PATRICIA A
10905227
N
REI
0001774687-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
GRIFFIN,
6DOH'DWH1$
MIKE
6DOH3ULFH1$
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8&3DGGHGWRVNHWFKRQ
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DQDO\VLVVXSSRUWV
SUHVHQWDVVHVVPHQW
PAGE 6 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER001280
APPEAL
ID
3595
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ETTER, DALE &
ETTER, JANET
10945303
N
REI
ABS NUMBER
0001781279-20112011-0000-0
REASON
03 Equity
Issue
STAFF NOTES
APPRAISER
)RUHFORVXUH<HVEDQN GRIFFIN,
VDOH
MIKE
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJK3URSHUW\
YDOXHVFRQWLQXHWRIDOO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
85,400
0
101,300
APPELLANT
OPINION VALUE
($)
STAFF REC
63,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
85,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
85,400 UM/BF
6DOHV5DWLR
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LQIRLVFRUUHFWRQUHFRUG
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9:00 AM 16
BER
11-BER001906
1514
FLOWE, DONNA
JEAN
10949365
N
REI
0001782265-20112011-0000-0
03 Equity
Issue
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GRIFFIN,
6DOH'DWH1$
MIKE
6DOH3ULFH1$
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733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
$VVHVVPHQWWRORZ
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VDPHVL]HSXWRQLQ
([WHQVLYH
XSJUDGHVWR
LPSURYHPHQWWRPDNHLW
PDUNHWDEOH65
PAGE 7 of 42
131,000 03 INCREASE
103,900 03 INCREASE
IN VALUE
119,100 DB/BF
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER000172
APPEAL
ID
7182
OWNER/
APPELLANT
GOLDIE
NABATOFF
TRUSTEE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10946143
N
REI
ABS NUMBER
0001781403-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$VVHVVPHQWWRKLJK
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
105,000
81,000 02 NO
CHANGE
105,000 01
REDUCTION
94,900 BF/UM
GRIFFIN,
MIKE
0
101,500
84,000 03 INCREASE
101,800 ACCEPT
STAFF REC
101,800 UM/BF
6DOHV5DWLR
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9:00 AM 18
BER
11-BER000904
24960
HARRIS,
ROBERT CALVIN
JR
10923525
N
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65 PAGE 8 of 42
DECISION
COMMENTS
Changed the EYB to
1985.
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER000408
APPEAL
ID
28305
OWNER/
APPELLANT
LEE, SHIRLEY T
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10945306
N
REI
ABS NUMBER
0001781285-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
GRIFFIN,
6DOH'DWH1$
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6DOH3ULFH1$
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AMOUNT
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DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
88,600
85,000 01
REDUCTION
85,900 ACCEPT
STAFF REC
85,900 UM/BF
0
96,100
83,000 02 NO
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96,100 ACCEPT
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65 9:00 AM 20
BER
11-BER000141
6209
LOFRANO,
KENNETH &
LOFRANO,
GAYLE
10948305
N
REI
0001781995-20112011-0000-0
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Market
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PAGE 9 of 42
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER001987
APPEAL
ID
25877
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MCINTYRE,
GEOFFREY D &
MCINTYRE,
SHERRY L
10905133
N
REI
ABS NUMBER
0001774633-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$
6DOH3ULFH1$
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733ULYDWH$SSUDLVDO
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
108,100
90,043 02 NO
CHANGE
108,100 ACCEPT
STAFF REC
108,100 UM/BF
GRIFFIN,
MIKE
0
100,600
95,000 02 NO
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100,600 ACCEPT
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100,600 BF/UM
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PAGE 10 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER000092
APPEAL
ID
3650
OWNER/
APPELLANT
MORAN,
MICHAEL D &
MORAN,
ARLETTE K
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10932159
N
REI
ABS NUMBER
0001779213-20112011-0000-0
REASON
01 Above
Market
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6DOH3ULFH1$
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73CV&DVHDQG,VVXHV
1RLQIRSURYLGHG
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
GRIFFIN,
MIKE
0
101,800
GRIFFIN,
MIKE
0
87,700
)RUHFORVXUH<(6
GRIFFIN,
6DOH'DWH MIKE
6DOH3ULFH1$
732SLQLRQRI9DOXH
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9DOXHLVWRKLJK
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0
99,300
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OPINION VALUE
($)
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90,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
102,100 ACCEPT
STAFF REC
102,100 UM/BF
50,000 02 NO
CHANGE
87,700 ACCEPT
STAFF REC
87,700 BF/UM
70,000 02 NO
CHANGE
99,300 ACCEPT
STAFF REC
99,300 BF/UM
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65 9:00 AM 24
BER
11-BER000468
25881
POWERS,
GEORGE
CURTIS JR &
STIKELEATHER,
RICHARD W
10941204
N
REI
0001780106-20112011-0000-0
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&+$1*(
9:00 AM 25
BER
11-BER001918
25229
POWERS, JOHN
G JR & POWERS,
LINDA H
10903139
N
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0001774239-20112011-0000-0
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Market
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PAGE 11 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER000270
APPEAL
ID
5557
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
REID, RONALD
CARL
10931108
N
REI
ABS NUMBER
0001779028-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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6DOH3ULFH1$
732SLQLRQRI9DOXH
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
GRIFFIN,
MIKE
0
80,000
GRIFFIN,
MIKE
0
106,100
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OPINION VALUE
($)
STAFF REC
40,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
80,900 ACCEPT
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78,300 DB/BF
106,100 ACCEPT
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106,100 UM/BF
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9:00 AM 27
BER
11-BER001780
25870
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HAROLD B &
ROZZELLE,
CHIEKO K
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0001774653-20112011-0000-0
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PAGE 12 of 42
99,200 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER000803
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
2109
SEHNEM, DAVID
W & SEHNEM,
YVETTE M
10729125
N
REI
ABS NUMBER
0001769139-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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9DOXHLVWRRKLJK
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
96,800
60,000 02 NO
CHANGE
96,800 ACCEPT
STAFF REC
96,800 UM/DB
GRIFFIN,
MIKE
0
121,800
90,000 02 NO
CHANGE
121,800 ACCEPT
STAFF REC
121,800 UM/BF
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9:00 AM 29
BER
11-BER000131
24962
SHIFFLETT,
WALLACE JR &
SHIFFLETT, JO
ANN
10913184
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PAGE 13 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER000464
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25875
STIKELEATHER,
RICHARD W
10944458
N
REI
ABS NUMBER
0001781103-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH<HV
6DOH'DWH
6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
96,400
60,000 01
REDUCTION
94,500 ACCEPT
STAFF REC
94,500 BF/UM
GRIFFIN,
MIKE
0
99,300
79,000 02 NO
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99,300 01
REDUCTION
89,800 UM/BF
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9:00 AM 31
BER
11-BER000916
25619
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10905205
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0001774654-20112011-0000-0
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PAGE 14 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER002282
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39780
ALBEMARLE
CROSSING II
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC. - ATTN: TOM
BERRY
10930161
N
REI
ABS NUMBER
0001778388-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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733ULYDWH$SSUDLVDO
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PENALTY
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STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
JACKSON,
CECIL
0
1,065,000
650,000 03 INCREASE
1,231,900 ACCEPT
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1,231,900 DB/UM
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HTXLWDEO\OLVWHGZLWKRWKHU
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YDOXHRI
9:00 AM 33
BER
11-BER002277
40173
ALBEMARLE
CROSSING II
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC. - ATTN: TOM
BERRY
10930162
N
REI
0001778389-20112011-0000-0
01 Above
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)RUHFORVXUH1R
JACKSON,
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0
2,682,000
1,600,000 03 INCREASE
2,896,900 ACCEPT
STAFF REC
2,896,900 DB/UM
9:00 AM 34
BER
11-BER002800
37664
ALBEMARLE
CROSSING II LLC
C/O CHICK FIL A
INC / DAVID
FADER
10930163
N
REI
0001778390-20112011-0000-0
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DSSUDLVHWKHVXEMHFW7KH
VXEMHFWLVD&KLILOD
UHVWDXUQDWDQGWKH
LQFRPHDSSRUDFK
LQGLFDWHVDYDOXHRI
7KHVXEMHFW
SURSHUW\LVHTXLWDEOHZLWK
VLPLODUSURSHUWLHVLQ
GHYHORSPHQW65 1&
0
1,383,200
1,030,200 02 NO
CHANGE
1,383,200 ACCEPT
STAFF REC
1,383,200 DB/BF
PAGE 15 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 35
BER
11-BER003228
40833
ALBEMARLE
OUTPARCEL #1
LLC / THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10930173
N
REI
0001778406-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW7KH
VXEMHFWLVDEUDQFKEDQN
DQGWKHLQFRPH
DSSRUDFKLQGLFDWHVD
YDOXHRI7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQ
GHYHORSPHQW65 1&
0
1,932,600
608,696 02 NO
CHANGE
1,932,600 ACCEPT
STAFF REC
1,932,600 DB/BF
9:00 AM 36
BER
11-BER003563
36700
ALBEMARLE
ROAD STORAGE
II LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10918105
N
REI
0001776559-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHLQFRPH
DSSURDFKVXSSRUWVWKH
FRXQW\CVYDOXH7KH
VXEMHFWLVHTXLWDEOHZLWK
RWKHUSURSHUWLHVLQWKH
UHWDLODUHD65 1&
0
5,296,600
0 02 NO
CHANGE
5,296,600 ACCEPT
STAFF REC
5,296,600 DB/UM
PAGE 16 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 37
BER
11-BER002296
40573
ALBEMARLE
SQUARE
INVESTMENT GR
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC. - ATTN: TOM
BERRY
10909209
N
REI
0001775460-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
QRVXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVVWULS
FHQWHUZLWKD)RRG/LRQ
DVLWVDQFKRU
WHQDQW&RXQW\YDOXHG
SDUFHOEDVHGRQWKH
,QFRPH$SSURDFKWR
YDOXHDWVTIW
7KLVLVDEOHQGHGSULFH
SHUVTIWEDVHGRQWKH
IDFWWKDWWKHVNHWFK
GRHVQCWGHOLQHDWH
EHWZHHQ,QOLQH
VTIWDQG
6XSHUPDUNHW
VTIW,QFRPHDSSURDFK
UHSRUWLVDWWDFKHG
([WUDFWHGWKH,QOLQHXQLWV
WRWDOVTIWDQGWKH
6XSHUPDUNHWLV
3URSHUW\LVHTXLWDEO\
OLVWHGZLWKRWKHUVLPLODU
SURSHUWLHV&RXQW\
UHFRPPHQGVD1&
0
5,588,300
4,300,000 02 NO
CHANGE
5,588,300 ACCEPT
STAFF REC
5,588,300 DB/UM
9:00 AM 38
BER
11-BER003129
41546
COLE CK
PORTFOLIO VII
LLC C/O CIRCLE
K PROPERTY
TAX DC17 /
DOUG MORGAN
& CO, INC
04701403
N
REI
0001629886-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
&RVWH[FHHGVQHZ
FRQVWUXFWLRQFRVWDGMXVW
FRVWGXHWRDJHDQGZKDW
QHZFRQVWUXFWRQFRVW
6DOHV5DWLR6HH
VDOHVUHSRUW
&2'6HHVDOHV
UHSRUW
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKRWKHU
OLVWLQJVLQVXEMHFW
GHYHORSPHQWVHHILOH
UHSRUW65 1&
0
1,374,500
1,293,500 02 NO
CHANGE
1,374,500 ACCEPT
STAFF REC
1,374,500 BF/DB
9:00 AM 39
BER
11-BER001112
40234
CROSLAND
GROUP INC THE
BY / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
10704123
N
REI
0001765545-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEOHZLWK
RWKHUSURSHUWLHVLQWKH
UHWDLODUHD65 1&
0
76,200
0 02 NO
CHANGE
76,200 ACCEPT
STAFF REC
76,200 BF/UM
PAGE 17 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 40
BER
11-BER001122
40653
CTC
ASSOCIATES
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
10704115
N
REI
0001765527-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
DSHOODQWKDVSURYLGHGQR
GDWDWRVXSSRUWDFKDQJH
LQYDOXH7KHVXEMHFWLV
HTXLWDEOHZLWKRWKHU
SURSHUWLHVLQWKHUHWDLO
DUHD65 1&
0
998,100
0 02 NO
CHANGE
9:00 AM 41
BER
11-BER001925
33868
DALLAS
DEVELOPMENT
LLC
10940110
N
REI
0001779949-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
/RZHQGVKRSSLQJFHQWHU
ZLWKYDQDFLHV
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVDVWULS
FHQWHUZLWKD$XWR=RQH
DGQ'ROODU*HQHUDOVWRUH
DVWHQDQWV&RXQW\
YDOXHGSDUFHOEDVHGRQ
WKH&RVWDSSUDRFK
,QFRPHDSSURDFKUHSRUW
LVDWWDFKHG1RDGGLWRQDO
GDWDLVXSSOLHGE\WKH
DSSHOODQW3URSHUW\LV
HTXLWDEO\OLVWHGZLWKRWKHU
VLPLODUSURSHUWLHV
&RXQW\UHFRPPHQGVD
YDOXHRI1R&KDQJH
0
2,185,200
1,600,000 02 NO
CHANGE
2,185,200 01
REDUCTION
2,072,300 DB/UM
9:00 AM 42
BER
11-BER002431
41438
EXECUTIVE,
BUILDING
COMPANY THE
C/O HIGHLAND
MILLS /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
10701101
N
REI
0001765138-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHLQFRPH
DSSURDFKVXSSRUWVWKH
FRXQW\¶VYDOXH7KH
VXEMHFWLVHTXLWDEOHZLWK
RWKHUSURSHUWLHVLQWKH
DUHD65 1&
0
2,646,600
2,326,000 02 NO
CHANGE
2,646,600 01
REDUCTION
2,395,300 DB/UM
PAGE 18 of 42
998,100 ACCEPT
STAFF REC
998,100 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
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 43
BER
11-BER002338
41393
FIRST CITIZENS
BANK TRUST
CO / STALLINGS
GROUP - ATTN:
JEFF ROBINSON
10930171
N
REI
0001778400-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
DSSUDLVDOVWDIILV
UHFRPPHQGLQJDODQG
DGMXVWPHQWIURP
WRWREHHTXLWDEOH
ZLWKVLPLODUSURSHUWLHV
65 0
1,873,100
9:00 AM 44
BER
11-BER003433
40844
FIRST UNION
NATIONAL BANK
OF NC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10909222
N
REI
0001775476-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
EUDQFKEDQNDQGWKHFRVW
DSSRUDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW7KH
LQFRPHDSSURDFK
VXSSRUWVWKHFRXQW\CV
YDOXHDQGLQGLFDWHVD
KLJKHUDVVHVVPHQW7KH
VXEMHFWLVHTXLWDEOHZLWK
VLPLODUSURSHUWLHVLQWKH
DUHD65 1&
0
1,834,700
9:00 AM 45
BER
11-BER002427
41352
HALO HOLDINGS
LLC C/O BK
CORP /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
10918114
N
REI
0001776570-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
VDOHVUHSRUW
&2'6HHVDOHV
UHSRUW
&RXQW\CV&DVH7KH
DSHOODQWKDVQRWSURYLGHG
DQ\GDWDDQGWKHFRXQW\
UHFRPPHQGVD1R
&KDQJH7KHVXEMHFWLV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQWKHDUHD
65 1&
0
1,245,400
PAGE 19 of 42
APPELLANT
OPINION VALUE
($)
STAFF REC
1,360,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,517,000 ACCEPT
STAFF REC
1,517,000 DB/BF
0 02 NO
CHANGE
1,834,700 ACCEPT
STAFF REC
1,834,700 DB/BF
800,000 02 NO
CHANGE
1,245,400 ACCEPT
STAFF REC
1,245,400 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 46
BER
11-BER001117
40533
INTOWN SUITES
ALBEMARLE RD
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
10917117
N
REI
0001776554-20112011-0000-0
01 Above
Market
733ULYDWH$SSUDLVDO
JACKSON,
1$$SSUDLVDO'DWH1$ CECIL
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
VDOHVUHSRUW
&2'6HHVDOHV
UHSRUW
&RXQW\CV&DVH7KH
DSHOODQWKDVSURYLGHG
GDWDDQGWKHFRXQW\
UHFRPPHQGVD(<%
FKDQJHRIDFWXDO
7KHVXEMHFWLVHTXLWDEOH
ZLWKVLPLODUSURSHUWLHVLQ
WKHDUHD7KHLQFRPH
DSSURDFKVXSSRUWVWKH
FRXQW\CVDVVHVVPHQW
65 0
3,425,800
2,629,500 01
REDUCTION
3,310,900 ACCEPT
STAFF REC
3,310,900 DB/BF
9:00 AM 47
BER
11-BER003098
41564
JOHNSON,
BETTY M C/O
PHILLIPS
PETROLEUM, CO
DC 17 / DOUG
MORGAN & CO,
INC - ATTN:
DOUG MORGAN
10708108
N
REI
0001766089-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
&RVWH[FHHGVQHZ
FRQVWUXFWLRQFRVWDGMXVW
FRVWGXHWRDJHDQGZKDW
QHZFRQVWUXFWRQFRVW
6DOHV5DWLR6HH
VDOHVUHSRUW
&2'6HHVDOHV
UHSRUW
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\
VFDQRS\
ZDVFRUUHFWHGIRUVL]H
DQGDQXSZDUG
DGMXVWPHQWZDVPDGH
DIWHUFRUUHFWLQJWKH
OLVWLQJ7KHVXEMHFW
SURSHUW\LVHTXLWDEOHZLWK
RWKHUOLVWLQJVLQVXEMHFW
GHYHORSPHQWVHHILOH
UHSRUW65 0
1,719,000
1,592,110 03 INCREASE
1,738,400 ACCEPT
STAFF REC
1,738,400 DB/UM
9:00 AM 48
BER
11-BER001559
37500
L G I GROUP
INC .
10917116
N
REI
0001776552-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
VDOHVUHSRUW
&2'6HHVDOHV
UHSRUW
&RXQW\CV&DVH7KH
DSHOODQWKDVQRWSURYLGHG
DQ\GDWDDQGWKHFRXQW\
UHFRPPHQGVD1R
&KDQJH7KHVXEMHFWLV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQWKHDUHD
65 1&
0
593,000
593,000 ACCEPT
STAFF REC
593,000 BF/UM
PAGE 20 of 42
300,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
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 49
BER
11-BER001358
33874
MOORE, JOHN K
& MOORE,
PATRICIA B
10917115
N
REI
0001776551-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
,QFRPH$SSURDFK
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\DQGDYDOXHRI
LVLQGLFDWHG
7KHLQFRPHDSSURDFK
ZDVDQDO\]HGDQG
GHSHQGLQJRQWKHOHDVH
W\SHRI111DYDOXHRI
LVLQGLFDWHG$
OHDVHW\SHRIQRQSDVV
WKURXJKH[SHQVHV
0DUNHWFDSLQGLFDWHVD
YDOXHRI7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKRWKHU
OLVWLQJVLQVXEMHFW
GHYHORSPHQWVHHILOH
UHSRUW65 1&
0
312,800
200,000 02 NO
CHANGE
312,800 01
REDUCTION
244,100 DB/BF
9:00 AM 50
BER
11-BER001368
33762
MOORE, JOHN K
& MOORE,
PATRICIA B
11124215
N
REI
0001788308-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
,QFRPH$SSURDFK
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\DQGDYDOXHRI
LVLQGLFDWHG
7KHLQFRPHDSSURDFK
ZDVDQDO\]HGDQG
GHSHQGLQJRQWKHOHDVH
W\SHRI111DYDOXHRI
LVLQGLFDWHG$
OHDVHW\SHRIQRQSDVV
WKURXJKH[SHQVHV
0DUNHWFDSLQGLFDWHVD
YDOXHRI7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKRWKHU
OLVWLQJVLQVXEMHFW
GHYHORSPHQWVHHILOH
UHSRUW65 1&
0
322,700
175,000 02 NO
CHANGE
322,700 01
REDUCTION
225,600 BF/UM
PAGE 21 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
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 ($)
MOTION
9:00 AM 51
BER
11-BER001949
37509
MULLIS, DONNIE
C & MULLIS,
SARA B
10933106
N
REI
0001779347-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH
CECIL
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHLQFRPH
DSSURDFKLVVXSSOLHGIRU
DQDQDO\VLVWRVXSSRUW
WKHFRVWDSSURDFK7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQ
GHYHORSPHQW65 1&
0
1,425,800
1,043,320 02 NO
CHANGE
1,425,800 01
REDUCTION
1,371,800 DB/UM
9:00 AM 52
BER
11-BER001335
40248
NATIONAL
RETAIL
PROPERTIES
LP / GRANT
THORNTON, LLP
- ATTN: ART
GARCIA
10930172
N
REI
0001778404-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH
CECIL
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHVXEMHFW
SURSHUW\LVHTXLWDEOHZLWK
VLPLODUSURSHUWLHVLQ
GHYHORSPHQW65 1&
0
2,426,200
1,771,300 02 NO
CHANGE
2,426,200 ACCEPT
STAFF REC
2,426,200 DB/BF
9:00 AM 53
BER
11-BER003311
37380
SAM'S MART
INC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
10918203
N
REI
0001776580-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHVXEMHFW
SURSHUW\LVHTXLWDEOHZLWK
VLPLODUSURSHUWLHVLQ
GHYHORSPHQW7KHFRXQW\
KDVVXJJHVWHGDODQG
DGMXVWPHQWRID
VTIWIURPIRU
,QJUHVV(JUHVV
65 0
742,600
596,700 ACCEPT
STAFF REC
596,700 DB/UM
PAGE 22 of 42
510,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 54
BER
11-BER002830
40837
SOUTHTRUST
OF NORTH
CAROLINA INC
C/O WACHOVIA
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10933105
N
REI
0001779345-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR6HH
UHSRUWV
&2'6HHUHSRUWV
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\7KHLQFRPH
DSSURDFKVXSSRUWVWKH
FRXQW\CVYDOXH7KH
VXEMHFWSURSHUW\LV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQ
GHYHORSPHQW
65 0
2,221,700
650,000 01
REDUCTION
2,135,900 01
REDUCTION
1,938,000 DB/UM
9:00 AM 55
BER
11-BER002083
37444
TULAROSA
HOLDINGS LLC
10918107
N
REI
0001776564-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH
CECIL
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
'HFOLQHLQDUHD
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KHFRVW
DSSURDFKZDVXVHGWR
DSSUDLVHWKHVXEMHFW
SURSHUW\DQGDYDOXHRI
LVLQGLFDWHG
7KHVXEMHFWLVLQIHULRUWR
OLNHSURSHUWLHVDQGD
JUDGHRILVDSSOLHG
IURP7KH(<%LV
EHLQJDGMXVWHGIURP
WRWRUHIOHFW
FRQGLWLRQ7KHLQFRPH
DSSURDFKZDVDQDO\]HG
DQGGHSHQGLQJRQWKH
OHDVHW\SHRI111D
YDOXHRILV
LQGLFDWHG7KHVXEMHFW
SURSHUW\LVHTXLWDEOHZLWK
RWKHUOLVWLQJVLQVXEMHFW
GHYHORSPHQWVHHILOH
UHSRUW65 0
649,900
375,000 01
REDUCTION
581,300 01
REDUCTION
478,000 DB/UM
PAGE 23 of 42
DECISION
COMMENTS
Correction to
depreciation. Very
good to Average.
Board of Equalization and Review - October 6, 2011
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 ($)
MOTION
9:00 AM 56
BER
11-BER001519
41289
VULCAN LANDS
INC / PROPERTY
TAX SERVICES ATTN: TOM
SPRADLIN
11124212
N
REI
0001788306-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH6DOH
CECIL
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7RPDNH
VXEMHFWSURSHUW\
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQ
GHYHORSPHQWDQODQG
DGMXVWPHQWRI
SHUDFUHZDVDSSOLHG
IRUQREXLOG
XWLOLW\HDVHPHQWDQG
IRUWRSR
65 0
7,904,700
872,000 01
REDUCTION
4,103,000 ACCEPT
STAFF REC
4,103,000 DB/UM
9:00 AM 57
BER
11-BER001757
28340
BARTON, LISA K
10716140
N
REI
0001766985-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('
&2035$%/('$7$2)
6$/(6%87
,1',&$7(6758&785(
'$0$*($1'1(('6
5(3$,56
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7+(
48$/,),('6$/(6
5(3257+$6126$/(
)257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(6&+$1*((<%
)52072
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
0
101,300
75,000 01
REDUCTION
92,200 ACCEPT
STAFF REC
92,200 BF/UM
PAGE 24 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER000220
APPEAL
ID
25179
OWNER/
APPELLANT
BONILLA,
ADOLFO
ARISTIDES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10802219
N
REI
ABS NUMBER
0001770009-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
67$7(7+(3523(57<
,629(59$/8('12
5(02'(/,1*25
83*5$'(66,1&(
%8,/773$335$,6$/
,6)257+(385326(
2)$7$;9$/8(
',6387(
6DOHV5DWLR6((
127(6
&2'6((127(6
&RXQW\CV&DVH21/<
21(48$/),('6$/(
)257+(
1(,*+%25+22'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$&216,'(5
6/,*+7$'-8670(17
2)7+(*5$'(72
)25&21',7,21$1'
&+$1*(%$7+)520
*22'72$9*$1'
&2817727+(
+286(,629(5%8,/7
)257+(1%+'$1'
0$'()81&7,21$/
2%6$'-8670(17
7+($335$,6$/
5(3257+$6$
)25(&/2685($1'$
%$1.6$/($6
&20367+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 25 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
463,200
APPELLANT
OPINION VALUE
($)
STAFF REC
295,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
305,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
305,500 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER001125
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40875
CASCADES LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
11101112
N
REI
ABS NUMBER
0001782564-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH12
9$/8(*,9(1
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('12
&2035$%/('$7$
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
0
60,400
0 01
REDUCTION
0
98,000
80,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
41,100 ACCEPT
STAFF REC
41,100 UM/BF
89,100 01
REDUCTION
87,700 BF/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH5$1
48$/,),('6$/(6
5(32575(029('
%$51$1'$''('
)/22'3/$,1$&
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
9:00 AM 60
BER
11-BER000231
25222
DAMIAN, DEBRA
PLOTT
11149102
N
REI
0001793065-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('12
&2035$%/('$7$
6DOHV5DWLR
&2' &RXQW\CV&DVH5$1
48$/,),('6$/(6
5(3257$1'
&+$1*('7+((<%
)52072
)25&21',7,21
,668(67+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 26 of 42
WESTON, AL
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 61
LEVEL
BER
CASE
NUMBER
11-BER001930
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37799
DOBY, MICHAEL
J & DOBY, JUDY
G
10805138
N
REI
ABS NUMBER
0001770421-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('
&2035$%/('$7$
6$/()25&(
6$/(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
WESTON, AL
0
282,000
250,000 02 NO
CHANGE
282,000 ACCEPT
STAFF REC
282,000 UM/BF
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('
&2035$%/('$7$
&203%$1.6$/(
&203
)25&(6$/($1'
&203%$1.6$/(
0
139,100
125,000 02 NO
CHANGE
139,100 ACCEPT
STAFF REC
139,100 UM/BF
6DOHV5DWLR6((127(6
&2'1$
&RXQW\CV&DVH21/<
21(48$/),('6$/(
)257+(
1(,*+%25+22'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(2)9$/8(
65
9:00 AM 62
BER
11-BER001751
28342
EURY, MILDRED
& EURY,
RICHARD D
10724204
N
REI
0001768457-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'1$
&RXQW\CV&DVH),9(
48$/,),('6$/()25
7+(1%+'12
&+$1*(2)9$/8(
7+(&855(179$/8(
,6/2:(57+$17+(
9$/8(:+,&+
5()/(&7$'2:1
7851,17+(
(&2120<7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(,19$/8(
65
PAGE 27 of 42
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER001643
APPEAL
ID
31841
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
GRIFFIN, EARL
DALE
11106403
N
REI
ABS NUMBER
0001785061-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
733529,'('12
&2035$%/('$7$
6DOHV5DWLR6((127(6
&2'1$
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257+$621/<
/$1'6$/()257+(
1%+'7+(5()25(
6$/(65$7,2$1'
&2'$5(1$
6($5&+('27+(5
1%+')25
6833257,9(6$/(6
$-867('7+(/$1'
6:,0%8))(5
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 28 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
333,300
APPELLANT
OPINION VALUE
($)
STAFF REC
275,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
283,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
283,300 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 64
LEVEL
BER
CASE
NUMBER
11-BER001614
APPEAL
ID
26839
OWNER/
APPELLANT
HUNTER,
DONALD RAY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10804108
N
REI
ABS NUMBER
0001770026-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
733529,'('
&2035$%/('$7$
&2036$5()25&(
08/7,3$5&(/$1'
%$1.6$/(6
6DOHV5DWLR6((127(6
&2'1$
&RXQW\CV
&DVH48$/,),('
6$/(65(3257+$6
21/<6$/()257+(
1%+'7+(5()25(
6$/(65$7,2$1'
&2'$5(1$
6($5&+('27+(5
1%+')25
6833257,9(6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%$1'*5$'()25
&21',7,21,668(6
&+$1*(7+((<%72
$1'*5$'(
)52072
$-867('7+(/$1'
6:,0%8))(5
$1'5(029('
6725$*(6+('7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 29 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
119,500
APPELLANT
OPINION VALUE
($)
STAFF REC
39,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
93,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
68,800 BF/UM
DECISION
COMMENTS
Changed EYB to
1950.
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER001050
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25227
MILLER, W
BERRY &
MILLER, MONICA
L
11145116
N
REI
ABS NUMBER
0001792959-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7367$7(63523(57<
,629(59$/8('$1'
3529,'('
&2035$%/('$7$
&203
)25(&/2685(
&203%$1.6$/(
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3529,'('$
48$/,),('6$/(6
5(3257$1'0$'(
&255(&7,21
&+$1*($&5()520
72$1'
$''('$1
$'-8670(17727+(
/$1'7232
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 30 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
265,000
APPELLANT
OPINION VALUE
($)
STAFF REC
205,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
229,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
229,200 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER000259
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
720
MOORE,
MICHAEL L &
MOORE, JANICE
W
11109107
N
REI
ABS NUMBER
0001785664-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI
9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(63523(57<
29(59$/8('$1'
3529,'('
&2035$%/('$7$
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
385,700
0
56,700
APPELLANT
OPINION VALUE
($)
STAFF REC
261,600 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
344,200 ACCEPT
STAFF REC
344,200 BF/UM
56,700 ACCEPT
STAFF REC
56,700 DB/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3529,'('$
48$/,),('6$/(6
5(3257$1'$''('
$1$'-8670(1772
7+(/$1'6:,0
%8))(57+(
&203686('%<73
$5(
9$&$17/$1'6$/(6
$/21*:,7+$
08/7,3$5&(/6$/(
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
9:00 AM 67
BER
11-BER001459
31835
OAKDALE
HARRIS
HOLDINGS LLC /
TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
11106404
N
REI
0001785063-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(3$5&(/,6
29(59$/8('$1'
3529,'('12
&2035$%/('$7$
6DOHV5DWLR
&2'
&RXQW\
V&DVH7+(
48$/,),('6$/(6
5(3257+$621/<
21(9$&$17/$1'
6$/(7+(68%-(&7
+$6$'-8670(17
585$/3$9('
(&2120,&7+(
/$1',635,&('$7
3(5$&7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(
65
PAGE 31 of 42
WESTON, AL
32,700 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER002795
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
31839
RHYNE FARMS II
LLC
11128207
N
REI
ABS NUMBER
0001788437-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
733529,'('12
&2035$%/('$7$
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
WESTON, AL
0
299,192
WESTON, AL
0
135,800
APPELLANT
OPINION VALUE
($)
STAFF REC
181,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
299,192 ACCEPT
STAFF REC
299,192 DB/UM
135,800 ACCEPT
STAFF REC
135,800 DB/BF
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3529,'('$
48$/,),('6$/(6
5(32577+,63$5&(/
+$6$727$/0$5.(7
9$/8(2)
$1'7$;3$<(5
5(&(,9(6
$*5,&8/785(&5(',7
2)7+,6
3$5&(/+$6$
$66(66('9$/8(2)
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'6$12
&+$1*(,19$/8(
65
9:00 AM 69
BER
11-BER002781
31836
RHYNELAND INC
11128205
N
REI
0001788433-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(6/$1'
9$/8(722+,*+$1'
3529,'('
&2035$%/('$7$
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3529,'('$
48$/,),('6$/(6
5(3257$1'7+(
/$1',635,&('$7
.3(5$&:,7+$1
$'-8670(17)25
585$/3$9('
6($5&+('27+(5
1%+')25
6833257,9(6$/(6
7+(&203686('%<
73$5()520
&$5$5586&2817<
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'6$12
&+$1*(,19$/8(
65
PAGE 32 of 42
87,500 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 70
LEVEL
BER
CASE
NUMBER
11-BER002783
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26864
RHYNELAND INC
11128212
N
REI
ABS NUMBER
0001788440-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+$1'
3529,'('12
&2035$%/('$7$
6DOHV5DWLR
&2'
&RXQW\
V&DVH
3529,'('$
48$/,),('6$/(6
5(32576(9(5$/
&255(&7,21727+(
/,67,1*$''('
$/80:2''$5&+
6+,1*/(6*$6$,5
&(175$/&216,'(5
6/,*+7$'-8670(17
2)7+((<%)25
&21',7,21,668(6
7+((<%:$6
&+$1*(')520
727+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 33 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
75,300
APPELLANT
OPINION VALUE
($)
STAFF REC
50,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
68,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
68,800 UM/DB
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER000099
APPEAL
ID
399
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ROBINETTE,
GEORGE DAVE
III & BARKER,
TAMARA
10802164
N
REI
ABS NUMBER
0001769966-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH6(37
73CV&DVHDQG,VVXHV
7367$7(9$/8(722
+,*+$1'3529,'('
&2035$%/('$7$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH12
48$/,),('6$/(6
5(32577+(5()25(
6$/(65$7,2$1'
&2'$5(1$
6(9(5$//,67,1*
&255(&7,216%$7+
72$1'%('5072
&216,'(56/,*+7
$'-8670(172)7+(
*5$'($1'(<%)25
&21',7,21,668(6
7+((<%:$6
&+$1*(')520
72$1'7+(
*5$'(029(')520
*22'72*22'
6(9(5$/&203
3529,'(':(5(
)520&$%$5586
&2817<7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 34 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
437,200
APPELLANT
OPINION VALUE
($)
STAFF REC
373,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
379,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
379,200 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 72
LEVEL
BER
CASE
NUMBER
11-BER001733
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26845
RSS JAMES
FAMILY LLC ATTN: STEPHEN
T JAMES
10816337
N
REI
ABS NUMBER
0001773233-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+$1'
3529,'('
&2035$%/('$7$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1
48$/,),('6$/(6
5(3257$1'21/<
21(48$/),('6$/(
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$&216,'(5
6/,*+7$'-8670(17
2)7+(*5$'($1'
(<%)25&21',7,21
,668(67+(*5$'(
:$6&+$1*(')520
72$1'(<%
)52072
73','1C73529,'('
5(17$/52//25
23(5$7,1*
67$7(0(177+(
&20363529,'('%<
73:(5(
)25(&/268(%$1.
$1'08/7,3$5&(/
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 35 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
107,900
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
96,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
96,000 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 73
LEVEL
BER
CASE
NUMBER
11-BER001726
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26843
RSS JAMES
FAMILY LLC ATTN: STEPHEN
T JAMES
10816445
N
REI
ABS NUMBER
0001773309-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+12
,03529(0(17$1'
3529,'('
&2035$%/('$7$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1
48$/,),('6$/(6
5(3257$1'21/<
21(48$/),('6$/(
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$&216,'(5
6/,*+7$'-8670(17
2)7+(*5$'($1'
(<%)25&21',7,21
,668(67+(*5$'(
:$6&+$1*(')520
72$1'7+((<%
)52072
$/620$'(
&255(&7,21727+(
/,67,1*$''('
$/80$,5
'8&7$1'$&$1'
5(029('6725$*(
$1'%$517+(
&20363529,'('
:(5($%$1.6$/(
$1'6$/(673
','3529,'('620(
5(17$/
,1)250$7,217+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 36 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
120,900
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
101,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
101,700 UM/BF
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER001736
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26841
RSS JAMES
FAMILY LLC ATTN: STEPHEN
T JAMES
10816446
N
REI
ABS NUMBER
0001773311-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+12
,03529(0(176$1'
3529,'('
&2035$%/('$7$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1
48$/,),('6$/(6
5(3257$1'21/<
21(48$/),('6$/(
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$&216,'(5
6/,*+7$'-8670(17
2)7+((<%$1'
*5$'()25
&21',7,21,668(6
7+(*5$'(:$6
&+$1*(')52072
$1'(<%)520
72$/62
5(029(328/75<
+286($1'
6725$*(73','
3529,'(620(
5(17$/
,1)250$7,217+(
&20363529,'('
:(5(%$1.6$/($1'
6$/(67+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65
PAGE 37 of 42
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
95,100
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
78,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
78,600 BF/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 75
LEVEL
BER
CASE
NUMBER
11-BER001521
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34111
TCS MATERIALS
INC C/O VULCAN
CONSTRUCTION
MATERIALS /
PROPERTY TAX
SERVICES ATTN: TOM
SPRADLIN
11148101
N
REI
ABS NUMBER
0001793057-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG
,VVXHV7367$7(67+,6
,6$48$55<:,7+
&2036$1'7+$7
/$1'9$/8('(&/,1(
$6',57,6+$8/('
2))
6DOHV5DWLR
&2'
&RXQW\CV&DVH5$1$
48$/,),('6$/(6
5(3257DQGRQO\RQH
YDFDQWVDOH6HYHUDO
DGMXVWPHQWZHUHPDGHWR
WKHODQG7232
)/22'3/$,17+(
/$1',69$&$17
:,7+287$48$55<
35(6(17$1'35,&('
$7.3(5$&7+(
&20363529,'('
$5()52027+(5
67$7(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9DOXH
PAGE 38 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
447,400
APPELLANT
OPINION VALUE
($)
STAFF REC
154,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
447,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
447,400 DB/BF
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER001515
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34113
VULCAN LANDS
INC / PROPERTY
TAX SERVICES ATTN: TOM
SPRADLIN
11124207
N
REI
ABS NUMBER
0001788305-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV73
67$7(67+,6,6$
48$55<$1'7+$7
/$1'9$/8('(&/,1(
$6',57,6+$8/('
2))
6DOHV5DWLR
&2'
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257DQG12YDFDQW
VDOH7+(3$5&(/,1
=21(',1$1'$1
$'-8670(17:$6
0$'(&+$1*,1*7+(
1(,*+%25+22'
02',),(5)5200
7207+(/$1',6
35,&('$73(5
64)77+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 39 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
86,600
APPELLANT
OPINION VALUE
($)
STAFF REC
6,650 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
57,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
40,400 DB/UM
DECISION
COMMENTS
(+/-)
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 77
LEVEL
BER
CASE
NUMBER
11-BER001516
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
41201
VULCAN LANDS
INC / PROPERTY
TAX SERVICES ATTN: TOM
SPRADLIN
11124220
N
REI
ABS NUMBER
0001788318-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV73
67$7(67+,6,6$
48$55<$1'7+$7
/$1'9$/8('(&/,1(
$6',57,6+$8/('
2))
6DOHV5DWLR
&2'
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257$1'21/<
21(/$1'6$/($1
$'-8670(17:$6
0$'($''('6:,0
%8))(57+(
/$1',635,&('$7
.3(5$&7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 40 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,708,900
APPELLANT
OPINION VALUE
($)
STAFF REC
406,600 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,533,000 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
1,884,900 DB/UM
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 78
LEVEL
BER
CASE
NUMBER
11-BER001514
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34112
VULCAN LANDS
INC / PROPERTY
TAX SERVICES ATTN: TOM
SPRADLIN
11148102
N
REI
ABS NUMBER
0001793059-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG
,VVXHV7367$7(67+,6
,6$48$55<$1'
7+$7/$1'9$/8(
'(&/,1($6',57,6
+$8/('2))
6DOHV5DWLR
&2'
&RXQW\CV&DVH5$1$
48$/,),('6$/(6
5(3257$1'21/<
21(/$1'6$/(
6(9(5$/
$'-8670(176:(5(
0$'($''('87,/,7<
52:$1'12
%8,/')257+(
48$55<$/21*:,7+
7232$1'
)/22'3/$,17+(
/$1',635,&('$7
.3(5$&7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 41 of 42
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,691,700
APPELLANT
OPINION VALUE
($)
STAFF REC
941,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,356,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,356,700 BF/DB
DECISION
COMMENTS
Board of Equalization and Review - October 6, 2011
TIME
ROW
NO.
9:00 AM 79
LEVEL
BER
CASE
NUMBER
11-BER002092
APPEAL
ID
31842
OWNER/
APPELLANT
WC C INC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11127118
N
REI
ABS NUMBER
0001788425-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV73
','1
73529,'($1<
&203,1)250$7,21
PENALTY
AMOUNT
($)
PENALTY
DECISION
0
APPR
VALUE ($)
829,700
APPELLANT
OPINION VALUE
($)
STAFF REC
720,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
734,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
734,900 BF/UM
6DOHV5DWLR
&2'
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257DQGRQO\RQH
YDFDQWVDOH6HYHUDO
DGMXVWPHQWZHUHPDGHWR
WKHODQG7232
6:,0%8))(5
87,/,7<5,*+72):$<
7+(/$1',6
35,&('$7.3(5
$&7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
Notes:
11-ber-000804-ORIGINALLY SCHEDULED FOR 10/4, Board approved his reschedule to 10/6 due to vacation plans. 11-BER-000557-111-211-12 was rescheduled to 10/11 due to being in class the week of 10/3.
be worked and both parcels put on the same docket.
111-271-03 (CONTAMINATION PARCEL), is being removed from this docket to be reheard on 12/6 per Garrett.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 42 of 42
11-BER-003129 rescheduled from 10/20.
111-152-07 has been removed from this docket and NOT rescheduled until 111-152-08 can
BER CHAIRMAN