Board of Equalization and Review - October 13, 2011 Date run: 4/25/2012 10:03:27 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-BER003616 10/13/2011 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 32637 BIRCH FOREST LLC - ATTN: LEE CLEMENTI 15902642 N REI ABS NUMBER 0001878308-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV XQLWZDVXQGHU FRQVWUXFWLRQLQFRPSOHWH EDWKURRPVJXWWHGVRPH VKHHWURFNUHSDLUV QHHGHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 114,100 65,700 01 REDUCTION 85,500 ACCEPT STAFF REC 85,500 BF/AT GRAY, DARLENE 0 109,400 65,700 01 REDUCTION 82,400 ACCEPT STAFF REC 82,400 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHVHDUH%LUFK /DQGLQJ&RQGRVORFDWHG RII0RQURH5GIRUWZR \HDUVWKH\KDYHEHHQDW YDULRXVVWDJHVRI UHQRYDWLRQV7KHVXEMHFW XQLWZDVPLVWDNHQO\ PDUNHGDVFRPSOHWH ZKHQLQIDFWZDVQRW:H DUHDFNQRZOHGJLQJD XFZLOOFKHFNLQ 'HFHPEHUIRU FRPSOHWLRQ 65RU5HFRPPHQGHG 9DOXHWKHQHZYDOXHLV 2ZQHUDJUHHV ZLWKWKLVQHZYDOXHIRU WKHUHFRUG 9:00 AM 2 BER 11-BER003617 32624 BIRCH FOREST LLC - ATTN: LEE CLEMENTI 15902649 N REI 0001878315-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV LQFRPSOHWHVKHHWURFN UHSDLUVEDWKVJXWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGSURSHUW\LV LQFRPSOHWHFRXQW\ UHFRPPHQGVXFRI ZLOOSHUFHQWDJHLQ 'HFHPEHUIRUFRPSOHWH LQ 65RU5HFRPPHQGHG 9DOXHQHZYDOXHRI PAGE 1 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER001038 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41586 EASTERN FEDERAL CORPORATION C/O CROSLAND, LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 15506294 N REI ABS NUMBER 0001871745-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHV12,1)2 3529,'('72 )2//2: APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 399,800 0 01 REDUCTION 277,300 ACCEPT STAFF REC 277,300 BF/AT GRAY, DARLENE 0 401,000 0 01 REDUCTION 277,300 ACCEPT STAFF REC 277,300 AT/BF 6DOHV5DWLR126$/(6 &2'1$ &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG=21('2)),&( 6$0(6,=(/27$6 1(;7'2250$'( /$1'&255(&7,21,1 (55257+(/$1'21 ($&+81,7:$6 5(&200(1',1* 21($&+ 81,7)25$727$/ 9$8(2)21 7+,681,773 $&&(37,1*2)1(: 9$/8( 65RU5HFRPPHQGHG 9DOXH&2817< 5(&200(1'6/$1' 2) 9:00 AM 4 BER 11-BER001028 41588 EASTERN FEDERAL CORPORATION C/O CROSLAND, LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 15506295 N REI 0001871747-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHV12,1)2 3529,'('72 )2//2: 6DOHV5DWLR126$/(6 &2'1$ &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG=21('2)),&( 6$0(6,=(/27$6 1(;7'2250$'( /$1'&255(&7,21,1 (55257+(/$1'21 ($&+81,7:$6 5(&200(1',1* 21($&+ 81,7)25$727$/ 9$8(2)21 7+,681,773 $&&(37,1*2)1(: 9$/8( 65RU5HFRPPHQGHG 9DOXH&2817< 5(&200(1'6/$1' 2) PAGE 2 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 5 BER 11-BER003599 32621 EATMAN, EDWARD JR & EATMAN, CHERYL 17503446 N REI 0001905476-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV RXUFRQGRVKRXOGEHOLNH RWKHUCVRIWKHVDPHXQLW 0 1,235,200 6DOHV5DWLR126$/(6 &2'1$ &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG 65RU5HFRPPHQGHG 9DOXH FRXQW\GLVFRYHUHGHUURU LQJUDGHDQGODQGYDOXH FRUUHFWHGWRPDNH HTXLWEOHZLWKRWKHUVLQ6W 6HUUDQW&RQGRFRPSOH[ PAGE 3 of 38 GRAY, DARLENE APPELLANT OPINION VALUE ($) STAFF REC 600,000 02 NO CHANGE 950,000 01 REDUCTION STAFF REC VALUE ($) DECISION 814,600 01 REDUCTION 1,010,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 667,900 AT/BF 1,010,900 AT/BF DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER004805 APPEAL ID 38974 OWNER/ APPELLANT ELIZABETH PLACE LLC PARCEL ID/ VIN CONSE NT ABS TYPE 00317217 N REI ABS NUMBER 0001427508-20112011-0000-0 REASON 01 Above Market STAFF NOTES RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHVLW LVKLVRSLQLRQRIYDOXH FDQQRWVHOOPXVWUHQW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 231,900 175,000 01 REDUCTION 196,800 ACCEPT STAFF REC 196,800 BF/AT RUHFORVXUH1R GRAY, 6DOH'DWH1$6DOH DARLENE 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHVRZQHUVRSLQLRQRI YDOXHUHQWLQJFDQQRW VHOO 0 223,300 175,000 01 REDUCTION 204,900 ACCEPT STAFF REC 204,900 BF/AT 6DOHV5DWLRQRVDOHVDW DOO &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGVDPHVQRWHVIURP SDUFHO&RXQW\ UHFRPPHQGVDUHGXFWLRQ RIJUDGHDQGODQGIRUD YDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 8 BER 11-BER004804 38972 ELIZABETH PLACE LLC 00317218 N REI 0001427511-20112011-0000-0 01 Above Market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of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 9 LEVEL BER CASE NUMBER 11-BER004806 APPEAL ID 38977 OWNER/ APPELLANT ELIZABETH PLACE LLC PARCEL ID/ VIN CONSE NT ABS TYPE 00317219 N REI ABS NUMBER 0001427512-20112011-0000-0 REASON 01 Above Market STAFF NOTES RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 73RSLQLRQRIYDOXH FDQQRWVHOOPXVWUHQW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 224,900 175,000 01 REDUCTION 198,300 ACCEPT STAFF REC 198,300 BF/AT RUHFORVXUH1R GRAY, 6DOH'DWH1$6DOH DARLENE 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHVWS RSLQLRQRIYDOXHFDQQRW VHOOPXVWUHQWXQLWV 0 231,900 175,000 01 REDUCTION 204,900 ACCEPT STAFF REC 204,900 BF/AT 0 223,300 175,000 01 REDUCTION 196,800 ACCEPT STAFF REC 196,800 BF/AT 6DOHV5DWLR12VDOHV &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG6HHQRWHVIURP SLG&RXQW\ UHFRPPHQGVDYDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 10 BER 11-BER004807 38973 ELIZABETH PLACE LLC 00317221 N REI 0001427515-20112011-0000-0 01 Above Market 6DOHV5DWLR12VDOHV &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGVDPHQRWHVDV &RXQW\ UHFRPPHQGVDUHGXFWLRQ LQWKHJUDGHDQGODQGIRU DYDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 11 BER 11-BER004809 38976 ELIZABETH PLACE LLC 00317222 N REI 0001427516-20112011-0000-0 01 Above Market )RUHFORVXUH1R GRAY, 6DOH'DWH1$6DOH DARLENE 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHVWS RSLQLRQRIYDOXHFDQQRW VHHPXVWUHQW 6DOHV5DWLR12VDOHV &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGVDPHQRWHVIURP &RXQW\ UHFRPPHQGVD UHGXFFWLRQLQJUDGHDQG ODQGIRUDYDOXHRI 65RU5HFRPPHQGHG 9DOXH PAGE 5 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER004808 APPEAL ID 38979 OWNER/ APPELLANT ELIZABETH PLACE LLC PARCEL ID/ VIN CONSE NT ABS TYPE 00317223 N REI ABS NUMBER 0001427517-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO GLGQRWSURGXFHRQH 73CV&DVHDQG,VVXHV 73VDLG9$GLGDSSUDLVDO DQGLWZDV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 224,900 154,756 01 REDUCTION 198,300 ACCEPT STAFF REC 198,300 BF/AT GRAY, DARLENE 0 1,235,200 950,000 01 REDUCTION 1,010,900 ACCEPT STAFF REC 1,010,900 BF/AT GRAY, DARLENE 0 118,800 118,800 ACCEPT STAFF REC 118,800 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVSURSHUW\ $OH[DQGHU&KDVHORFDWHG RII:HVWPRUODQG'ULQ &RUQHOLXVFRQVLVLWRID WRWDORIXQLWVWKHUH DUHWZRDSSHDOVWRWDO 7KH&RXQW\VDOHVUDWLRLV DQGZHDUH UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 13 BER 11-BER000279 41591 LEVIN, NORMAN & LEVIN, DONNA / JOHNSTON, ALLISON & HORD, P. A. 17501121 N REI 0001904841-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHV&DQCWVHOOKDV EHHQVKRZQWLPHV 6DOHV5DWLR12VDOHV &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG0DGHFRUUHFWLRQ WRWKHODQGWRPDLQWDLQ HTXLW\ 65RU5HFRPPHQGHG 9DOXH 9:00 AM 14 BER 11-BER001864 32227 LITTLE, RYAN D 00507385 N REI 0001436812-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO GLGQRWSURGXFHRQH 73CV&DVHDQG,VVXHV 73VDLG9$GLGDSSUDLVDO DQGLWZDV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVSURSHUW\ $OH[DQGHU&KDVHORFDWHG RII:HVWPRUODQG'ULQ &RUQHOLXVFRQVLVLWRID WRWDORIXQLWVWKHUH DUHWZRDSSHDOVWRWDO 7KH&RXQW\VDOHVUDWLRLV DQGZHDUH UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 6 of 38 154,756 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER004739 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 32153 LUCANDER, NILS ERIC & LUCANDER, KAREL BOND 00324125 N REI ABS NUMBER 0001432005-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER GRAY, DARLENE PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 167,700 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 147,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 147,100 PB/BF DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER001741 APPEAL ID 33074 OWNER/ APPELLANT MCGEE, RALPH & MCGEE, DEBRA PARCEL ID/ VIN CONSE NT ABS TYPE 00118376 N REI ABS NUMBER 0001409155-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV$ XQLWRIVDPHVIVROGIRU LQ APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRAY, DARLENE 0 197,700 GRAY, DARLENE 0 1,344,800 APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 150,000 02 NO CHANGE 197,700 ACCEPT STAFF REC 197,700 AT/BF 995,000 01 REDUCTION 995,300 ACCEPT STAFF REC 995,300 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG(GJHZDWHU FRQGRVFRQVLVWRI XQLWVZHUHEXLOWLQ DQGORFDWHGZDWHUIURQWRII 1RUWKZHVW'ULQ 'DYLGVRQ7KH KRPHRZQHUSURYLGHGRQH VDOHRIDXQLWOLNHWKHLUV WKDWVROGLQIRU $)7(5 FKHFNLQJWKDWXQLW DFWXDOO\VROGIRU UHJDUGOHVVLWZDVLQ 7KHUHDUHVL[RWKHU GLIIHUHQWFRQGRFRPSH[CV WKDWDUHDURXQGWKH VXEMHFWZLWKDPHGLDQ UDWLRRI7KH VXEMHFWCVVDOHVUDWLRLV 7KHUHIRUHWKH FRXQW\UHFRPPHQGVD 12&+$1*( 9:00 AM 17 BER 11-BER001937 32630 MCGUIRE, DIXON G 17501126 N REI 0001904853-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHVQRWOLNHVLPLODU FRQGRVDURXQGDUHDRQ WKHPDUNHWIRUWZR\HDUV IRUPLOOLRQ 6DOHV5DWLR126$/(6 &2'1$ &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG0$'( &255(&7,216727+( 3523(57<&$5' :+,&+/2:(5('7+( 9$/8(72 65RU5HFRPPHQGHG 9DOXH PAGE 8 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 18 LEVEL BER CASE NUMBER 11-BER001659 APPEAL ID 37972 OWNER/ APPELLANT MIXON, C E PARCEL ID/ VIN CONSE NT ABS TYPE 17513378 N REI ABS NUMBER 0001906995-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV FRPSDUDEOHVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 96,400 74,600 02 NO CHANGE 96,400 ACCEPT STAFF REC 96,400 BF/AT GRAY, DARLENE 0 447,700 415,000 02 NO CHANGE 447,700 ACCEPT STAFF REC 447,700 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVFRPSOH[LV FDOOHG6HOZ\Q9LOODJH ORFDWHGDW6HOZ\Q$YH DQG:DNHILHOG'U,WZDV EXLOWLQDQGWKHUH DUHDWRWDORIXQLWV WKHUHKDYHEHHQ DSSHDOVWRWDO7KH KRPHRZQHUJDYHWZR VDOHVLQ7KH VXEMHFWLVQRWORFDWHGLQ WKHIORRG]RQHDQGWKHUH DUHQRRXWVWDQGLQJ SHUPLWVRQWKHXQLW7KH FRXQW\LVUHFRPPHQGLQJ DQRFKDQJH 65RU5HFRPPHQGHG 9DOXH12FKDQJH 9:00 AM 19 BER 11-BER001250 37583 PERRY, JUDITH K 17503428 N REI 0001905451-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV XQLWVLQFRPSOH[KDYH EHHQRQPDUNHWIRU \HDUVUHPRYHGGXHWR QRLQWHUHVW 6DOHV5DWLRQRVDOHV &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KH6WHUOLQJ &RQGRVDUHORFDWHGDW 6HOZ\QDQG6WHUOLQJ5G WKHUHDUHXQLWVEXLOWLQ DQGKDVDSSHDOLQ WKHFRPSOH[7KHUHZHUH QRVDOHVLQFRPSOH[ VLQFHWKHODQG UHPDLQHGWKHVDPHDQG WKHEXLOGLQJZHQWXS VLPSO\EHFDXVHRIWKH LQFUHDVHLQWKHVFKHGXOH RIYDOXHVVLQFHWKHODVW UHYDORI 65RU5HFRPPHQGHG 9DOXH7KHFRXQW\ UHFRPPHQGVDQR FKDQJH PAGE 9 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 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 20 BER 11-BER004788 32116 PINTO, ARUN 00507380 N REI 0001436807-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 73EHOLHYHVDPRUH UHDOLVWLFYDOXHZRXOGEH 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGVXEMHFWSURSHUW\ LVFDOOHG$OH[DQGHU &KDVHDXQLW FRPSOH[VWDUWHGLQ ORFDWHGRII :HVWPRUHODQG5GLQ &RUQHOLXV73XVHGDIF DQGDEDQNVDOHDV FRPSV&RXQW\VDOHV UDWLRVWDQGVDW WKHUHDUHIFVDQGD WRWDORIDSSHDOVIURP $OH[DQGHU&KDVH FRPSOH[&RXQW\ UHFRPPHQGV12 &+$1*( GRAY, DARLENE 0 118,800 80,300 02 NO CHANGE 118,800 ACCEPT STAFF REC 118,800 AT/BF 9:00 AM 21 BER 11-BER003040 33076 PROPER, DORIS 23109138 N REI 0007270770-20112011-0000-0 01 Above Market 73CV&DVHDQG,VVXHV SURSHUW\DSSUDLVHGPRUH WKDQIDLUPDUNHWYDOXH GRAY, DARLENE 0 249,200 226,000 02 NO CHANGE 249,200 01 REDUCTION 237,000 BF/AT 6DOHV5DWLR GRAY, &2' DARLENE &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHVXEMHFWLV 6SLQDNHU3RLQWXQLWV EXLOWLQORFDWHGRII -HWWRQ6W,Q'DYLGVRQ $IWHUFKHFNLQJWKH GHFODUDWLRQDQGSODQVRI WKHGHYHORSPHQWDQG YLVLWLQJWKHFRPSOH[ZH KDYHIRXQGWKHUHWREH DQHUURULQWKHOLVWLQJV 7KHUHDUHQRXHSCVRQ DQ\XQLWV2QO\GHFNV 7KHUHIRUHDIWHUUHPRYLQJ WKHRHSCVWKHQHZYDOXH LV 0 218,500 199,500 ACCEPT STAFF REC 199,500 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGWKHSURSHUW\LV FDOOHG3ROR&OXEDW :HGGLQJWRQORFDWHGLQ 0DWWKHZHVDQGORFDWHG RII:HGGLQJWRQ5G 7KHUHLVDWRWDORI XQLWVVWDUWHGLQ 7KHUHDUHDWRWDORI DSSHDOV7KHFRXQW\ VDOHVUDWLRLVDQG 65RU5HFRPPHQGHG 9DOXH&RXQW\ UHFRPPHQGVD12 &+$1*( 9:00 AM 22 BER 11-BER003837 33491 ROSE, BRUCE & ROSE, IRU 00330266 N REI 0001434627-20112011-0000-0 01 Above Market PAGE 10 of 38 0 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER004631 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 32206 RUSSO, JOSEPH & RUSSO, GAIL 00150139 N REI ABS NUMBER 0001414111-20112011-0000-0 REASON 01 Above Market STAFF NOTES RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV UHFHQWVDOHVKDYHEHHQ GHFUHDVLQJFRQVLVWHQWO\ APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 131,500 100,000 02 NO CHANGE 131,500 ACCEPT STAFF REC 131,500 BF/AT THIS PROPERTY IS OWNED BY ALISON SMITH, NOT GB CHARLOTTE TEMP LLC. SHE IS NOT APPEALING. ACCIDENTLY SCHEDULED GRAY, DARLENE 0 268,800 0 02 NO CHANGE 268,800 ACCEPT STAFF REC 268,800 BF/AT )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV KDVZLWKGUDZQEHFDXVH KHZDVDSSHDOLQJDQROG WD[YDOXHEDVHGRQ LQFRUUHFWVI GRAY, DARLENE 0 112,800 0 02 NO CHANGE 112,800 ACCEPT STAFF REC 112,800 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVFRPSOH[ FDOOHG:LQGZDUGLV ORFDWHGLQ/DNH1RUPDQ RQ+HQGHUVRQ5GRII :HVW&DWDZED$YH VWDUWHGLQZLWK VHYHUDOSKDVHVIRUD WRWDORIXQLWVZLWK DSSHDOV7KHKRPHRZQHU SURYLGHGFRPSVWKDW DUHIFCVDQG4VDOH FRPLQJLQDWDVDOHV UDWLR)URPWR WKHXQLWVRIVDPH VIRIWKHVXEMHFWVROG IURPDQ\ZKHUHRI WR:H KDYHDWRWDORIVDOHVLQ JRRGVDOHVLQ WKHUHDUHDWRWDORI IFVLQ:LQGZDUG7KH FRXQW\LVUHFRPPHQGLQJ D12&+$1*( 65RU5HFRPPHQGHG 9DOXH 9:00 AM 24 BER 11-BER003331 42392 SMITH, ALISON L 17516250 N REI 0007270139-20112011-0000-0 9:00 AM 25 BER 11-BER003722 32159 STEWART, DONALD PETER 15503495 N REI 0001871176-20112011-0000-0 01 Above Market 6DOHV5DWLRQD &2'QD &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG 65RU5HFRPPHQGHG 9DOXHRQVIZDV FRUUHFWHGZLWKQHZYDOXH RI73GRHVQRW ZLVKWRDSSHDOWKLVYDOXH +DVZLWKGUDZQ PAGE 11 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER 9:00 AM 26 BER 11-BER003334 42393 WALLACE HOLDINGS LLC 17516247 N REI 0007270136-20112011-0000-0 9:00 AM 27 BER 11-BER001912 34252 SONIC FINANCIAL CORP / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: BRUCE THOMPSON 02959103 N REI 0001553934-20112011-0000-0 9:00 AM 28 BER 11-BER003864 22012 ALEXANDER, ANNE D 04315201 N REI 0001614893-20112011-0000-0 REASON STAFF NOTES THIS PROPERTY IS OWNED BY WALLACE HOLDINGS LLC, NOT GB CHARLOTTE TEMP LLC. OWNER IS NOT APPEALING, ACCIDENTLY SCHEDULED. APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRAY, DARLENE 0 201,300 01 Above Market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bove Market )RUHFORVXUH1R 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 0 121,700 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQ7KH9LOODJH RI$YRQOHDFRPPXQLW\ ORFDWHGRIIRI'DYLG&R[ 5GDQG'DYLV/DNH 3DUNZD\7KH FRPPXQLW\KDV7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW SURYLGHGFRPSV &RPSZDVD IRUHFORVXUH&RPS ZHUHEDQNRZQHG SURSHUWLHVIURP 655HFRPPHQGDWLRQRI YDOXH1& PAGE 12 of 38 NORRIS, KELLY APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE 2,479,700 01 REDUCTION 100,000 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 201,300 ACCEPT STAFF REC 201,300 BF/AT 2,396,700 ACCEPT STAFF REC 2,396,700 AT/BF 121,700 01 REDUCTION 117,700 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 29 LEVEL BER CASE NUMBER 11-BER003795 APPEAL ID 3368 OWNER/ APPELLANT AMENDOLA, GAIL L PARCEL ID/ VIN CONSE NT ABS TYPE 07103667 N REI ABS NUMBER 0001691607-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 182,800 APPELLANT OPINION VALUE ($) STAFF REC 177,600 02 NO CHANGE STAFF REC VALUE ($) DECISION 182,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 182,800 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 30 LEVEL BER CASE NUMBER 11-BER003921 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 19814 CLARK, THOMAS L 03711810 N REI ABS NUMBER 0001596738-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 74,500 APPELLANT OPINION VALUE ($) STAFF REC 50,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 74,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 74,500 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 31 LEVEL BER CASE NUMBER 11-BER004351 APPEAL ID 4130 OWNER/ APPELLANT COLLINS, SHELIA E PARCEL ID/ VIN CONSE NT ABS TYPE 02929427 N REI ABS NUMBER 0001542075-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 236,900 APPELLANT OPINION VALUE ($) STAFF REC 165,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 236,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 236,900 AT/BF DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 32 LEVEL BER CASE NUMBER 11-BER003938 APPEAL ID 2217 OWNER/ APPELLANT FERNANDEZ, JONATHAN PARCEL ID/ VIN CONSE NT ABS TYPE 00939535 N REI ABS NUMBER 0001463842-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 165,800 APPELLANT OPINION VALUE ($) STAFF REC 152,520 03 INCREASE STAFF REC VALUE ($) DECISION 176,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 176,700 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 33 LEVEL BER CASE NUMBER 11-BER004333 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 1811 HALKA, JAMES T 02749216 N REI ABS NUMBER 0001522180-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 81,100 APPELLANT OPINION VALUE ($) STAFF REC 48,000 03 INCREASE STAFF REC VALUE ($) DECISION 82,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 82,400 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 34 LEVEL BER CASE NUMBER 11-BER004467 APPEAL ID 22664 OWNER/ APPELLANT HOLLAND, BRENDA L PARCEL ID/ VIN CONSE NT ABS TYPE 00142187 N REI ABS NUMBER 0001411367-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 181,400 APPELLANT OPINION VALUE ($) STAFF REC 0 03 INCREASE STAFF REC VALUE ($) DECISION 184,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 184,300 AT/BF DECISION COMMENTS Called the day of the meeting to reschedlue because she has the flu. The board decided that if we obtain a Dr. note within 24 hrs then they will reschedule. Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 35 LEVEL BER CASE NUMBER 11-BER004071 APPEAL ID 22636 OWNER/ APPELLANT HOUCK, STANLEY & HOUCK, BARBARA PARCEL ID/ VIN CONSE NT ABS TYPE 00511715 N REI ABS NUMBER 0001438571-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 188,400 APPELLANT OPINION VALUE ($) STAFF REC 170,000 03 INCREASE STAFF REC VALUE ($) DECISION 194,700 01 REDUCTION DECISION VALUE ($) MOTION 190,600 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 36 LEVEL BER CASE NUMBER 11-BER004368 APPEAL ID 22715 OWNER/ APPELLANT JENISKI, PATRICIA A PARCEL ID/ VIN CONSE NT ABS TYPE 05144547 N REI ABS NUMBER 0001654372-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION NORRIS, KELLY 0 166,400 130,000 01 REDUCTION 157,900 ACCEPT STAFF REC 157,900 BF/AT NORRIS, KELLY 0 222,600 180,000 01 REDUCTION 207,800 ACCEPT STAFF REC 207,800 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH2OG 6WRQH&URVVLQJ FRPPXQLW\ORFDWHGRIIRI &DOGZHOO5GQHDU%DFN &UHHN&KXUFK5GLQ QRUWKHDVW&KDUORWWH 7KHUHDUHXQLWHVZLWK IRUHFORVXUHVLQ 7KHVXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWWHGFRPSV &RPSLVD)& &RPSLVDJRYVDOH DQGFRPSLVD)& 65RU5HFRPPHQGHG 9DOXH$IWHU FRUUHFWLQJWKHVTIRRWDJH RQWKHSURSHUW\UHFRUG FDUGWKHYDOXHZDV UHGXFHGE\ 9:00 AM 37 BER 11-BER003720 15049 MCDONALD, MARGARET L 02963236 N REI 0001554549-20112011-0000-0 01 Above Market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of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 38 LEVEL BER CASE NUMBER 11-BER004293 APPEAL ID 19678 OWNER/ APPELLANT MCGUINNESS, RITA DECASSIA P& MCGUINNESS, RONALD PARCEL ID/ VIN CONSE NT ABS TYPE 02508204 N REI ABS NUMBER 0001499110-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION NORRIS, KELLY 0 114,800 90,000 02 NO CHANGE 114,800 ACCEPT STAFF REC 114,800 BF/AT NORRIS, KELLY 0 119,700 72,000 02 NO CHANGE 119,700 ACCEPT STAFF REC 119,700 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH+ROO\ 5LGJHFRPPXQLW\ORFDWHG RII0W+ROO\+XQWHUVYLOOH 5GQHDU+DUULV%OYGLQ QRUWK&KDUORWWH7KH FRPPXQLW\KDVXQLWV ZLWKIRUHFORVXUHVLQWKH FRPPXQLW\7KHVXEMHFW LV(TXLWDEO\/LVWHG7KH DSSOHOODQWVXEPLWWHG DQGVDOHVDV FRPSV2IWKH FRPSV&RPSLVD EDQNVDOH&RPSLVD IRUFHGVDOH&RPSWKH FRXQW\LVDWRI VDOH&RPSWKHFRXQW\ LVDWRIVDOH &RPSWKHFRXQW\LVDW RIVDOH&RPS WKHFRXQW\LVDWRI WKHVDOH&RPSWKH FRXQW\LVDWRIWKH VDOH 65RU5HFRPPHQGHG 9DOXH1& 9:00 AM 39 BER 11-BER001549 6535 NANDA, RUPINDER 04315444 N REI 0001615257-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQ7KH9LOODJH RI$YRQOHDFRPPXQLW\ ORFDWHGRII'DYLG&R[ 5GDQG'DYLV/DNH 3NZ\LQQRUWK&KDUORWWH 7KHFRPPXQLW\KDV XQLWV7KHVXEMHFWLV (TXLWDEO\/LVWHG7KH DSSHOODQWSURYLGHG FRPSV&RPSLVD OLVWLQJ&RPS DUHVDOHV 65RU5HFRPPHQGHG 9DOXH1& PAGE 21 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 40 LEVEL BER CASE NUMBER 11-BER003743 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 22699 NEXCO INC ATTN: JUDSON STRINGFELLOW 02932493 N REI ABS NUMBER 0001543670-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 3DUFHOZDVQRW HTXLWDEOH\OLVWHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) NORRIS, KELLY 0 56,000 NORRIS, KELLY 0 121,600 APPELLANT OPINION VALUE ($) STAFF REC 33,600 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 36,000 ACCEPT STAFF REC 36,000 AT/BF 121,600 ACCEPT STAFF REC 121,600 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KHUH ZDVDQHUURURQWKH SURSHUW\UHFRUGFDUG OLVWLQJORWVLQWHDGRI DQGDPRGLILHURQWKH ODQGLQVWHDGRI PRGLILHU$IWHUFRUUHFWLQJ WKHHUURUWKHSURSHUW\LV QRZOLVWHGHTXLWDEOHWR RWKHUSDUFHOVDW SHUORW 65RU5HFRPPHQGHG 9DOXH 9:00 AM 41 BER 11-BER003886 744 NICHOLS, JACK & NICHOLS, JUDY 04315258 N REI 0001614981-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQ7KH9LOODJH RI$YRQOHDFRPPXQLW\ ORFDWHGRII'DYLG&R[ 5GDQG'DYLV/DNH 3NZ\7KHFRPPXQLW\ KDVXQLWV7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWWHGFRPSV &RPSLVD)& &RPSLVDIRUFHG VDOH&RPSWKH SURSHUW\ZDVOLVWHGDW WKDWGLGQCWVHOO DQGWKDWWKHKRPHRZQHU QRZKDVWRUHQWWKH SURSHUW\ 65RU5HFRPPHQGHG 9DOXH1& PAGE 22 of 38 98,600 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 42 LEVEL BER CASE NUMBER 11-BER004189 APPEAL ID 651 OWNER/ APPELLANT PARME, THOMAS J PARCEL ID/ VIN CONSE NT ABS TYPE 00142186 N REI ABS NUMBER 0001411366-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R NORRIS, 6DOH'DWH1$6DOH KELLY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV $ERYHPDUNHW PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 175,300 160,000 01 REDUCTION 175,100 ACCEPT STAFF REC 175,100 BF/AT 0 182,900 141,449 02 NO CHANGE 182,900 ACCEPT STAFF REC 182,900 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH0DULQHU 9LOODVFRPPXQLW\ORFDWHG RII&DWDZED$YHLQQRUWK &KDUORWWH7KH FRPPXQLW\KDVXQLWV ZLWKIRUHFORVXUHVLQ 7KHVXEMHFWLV (TXLWDEO\/LVWHG7KH DSSHOODQWVXEPLWWHGDQ DSSUDLVDOZLWKFRPSV &RPSRIWKHDSSUDLVDO WKHFRXQW\LVDWRI WKHVDOH&RPSLVD VDOHLQZKLFKWKH FRXQW\LVDWRIWKDW VDOH&RPSLVDFRQGR LQZKLFKWKHFRXQW\KDV OLVWHGDWDDYHUDJH JUDGHZKLOHWKHVXEMHFWLV OLVWHGDWYHU\JRRG JUDGH 5HFRPPHQGHGYDOXH 7KHFRXQW\ XSGDWHGWKHSURSHUW\ UHFRUGFDUGE\UHPRYLQJ WKHKDUGZRRGIORRULQJ DQGDGGLQJFHUDPLF WLOHIORRULQJZKLFK ORZHUHGWKHYDOXHE\ 9:00 AM 43 BER 11-BER004395 22047 PATEL, ZEHAL 07103569 N REI 0001691480-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH/HOD &RXUWFRPPXQLW\ORFDWHG RIIRI)UHHGRP'UDQG :DOQXW$YH7KH FRPPXQLW\KDVXQLWV 7KHVXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWHGFRPSV &RPSVROGIRU DQGWKHFRXQW\ LVDWRIWKHYDOXH &RPSDUHEDQN RZQHGVDOHV 65RU5HFRPPHQGHG 9DOXH1& PAGE 23 of 38 NORRIS, KELLY DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 44 LEVEL BER CASE NUMBER 11-BER004390 APPEAL ID 22046 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE PATEL, ZEHAL 07103571 N REI ABS NUMBER 0001691482-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $EYRHPDUNHW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION NORRIS, KELLY 0 182,900 141,449 02 NO CHANGE 182,900 ACCEPT STAFF REC 182,900 BF/AT NORRIS, KELLY 0 209,900 190,000 03 INCREASE 212,300 ACCEPT STAFF REC 212,300 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH/HOD &RXUWFRPPXQLW\ORFDWHG RIIRI)UHHGRPH'UDQG :DOQXW$YH7KH FRPPXQLW\KDVXQLWV 7KHVXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWWHGFRPSV &RPSWKHFRXQW\LVDW RIWKHVDOH&RPS DUHEDQNRZQHG SURSHUWLHVWKDWVROGLQ 65RU5HFRPPHQGHG 9DOXH1& 9:00 AM 45 BER 11-BER003759 2847 PESNER, SAMUEL & PESNER, MARY 00939641 N REI 0001463939-20112011-0000-0 01 Above Market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of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 46 BER 11-BER003819 22717 PORIOTIS, ALYCE E 02749446 N REI 0001522396-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH3UHVFRWW 9LOODJHFRPPXQLW\ ORFDWHGRIIRI:6XJDU &UHHNDQG%URRNVWRQH 'ULQQRUWK&KDUORWWH 7KHFRPPXQLW\KDV XQLWV7KHVXEMHFWLV (TXLWDEO\/LVWHG7KHUH DUHTXDOLILHGVDOHVLQ 7KHDSSHOODQW VXEPLWWHGDOO FRPSV 65RU5HFRPPHQGHG 9DOXH1& NORRIS, KELLY 0 89,300 69,000 02 NO CHANGE 89,300 ACCEPT STAFF REC 89,300 AT/BF 9:00 AM 47 BER 11-BER004115 22049 REILLEY, KRISTEN 07103578 N REI 0001691489-20112011-0000-0 01 Above Market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of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER004624 APPEAL ID 4752 OWNER/ APPELLANT SCHWARTZ, BURT & SCHWARTZ, HOPE PARCEL ID/ VIN CONSE NT ABS TYPE 00934409 N REI ABS NUMBER 0001462477-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 147,700 APPELLANT OPINION VALUE ($) STAFF REC 133,370 01 REDUCTION STAFF REC VALUE ($) DECISION 145,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 145,800 AT/BF DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER004372 APPEAL ID 22019 OWNER/ APPELLANT SMOOT, WILBERT E PARCEL ID/ VIN CONSE NT ABS TYPE 04514319 N REI ABS NUMBER 0001620222-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<HV)DQQLH NORRIS, 0DH KELLY 6DOH'DWH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR7KHUH ZDVRQO\IRUFHGVDOHLQ &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH *UHQHOHIH9LOODV FRPPXQLW\ORFDWHGRIIRI *LEERQ5GQHDU6XJDU &UHHNLQQRUWK&KDUORWWH 7KHUHDUHXQLWVLQ *UHQHOHIH9LOODV7KH VXEMHFWLVHTXLWDEO\ OLVWHG7KHUHZHUHQR TXDOLILHGVDOHVLQ 7KHUHZDVIRUFHGVDOH DQG)&CVLQWKH FRPPXQLW\7KHFRXQW\ KDVUHGXFHGWKHJUDGH IURPDWRJUDGH ZKLFKEURXJKWWKHYDOXH GRZQ7KHRQO\ FRPSDUDEOH QHLJKERUKRRGIRXQGZDV PLOHVIURPWKHVXEMHFW 7KHUHDUHTXDOLILHG VDOHVZLWKDVDOHVUDWLRRI 7KHODQGYDOXH RIWKHVXEMHFWLVDW YHUVXV RIWKHFRPSDUDEOH FRPPXQLW\ZKLFKLV ORFDWHGRIIRI6XJDU &UHHNDQG+DUULV%OYG 7KHDSSHOODQWVXEPLWWHG DVDOHDQGWKH IRUFHGVDOH$QDSSUDLVDO ZDVVXEPLWWHGEXWRQO\ WKHILUVWSDJHZKLFK VWDWHGWKHYDOXHZDV 7KHDSSHOODQW VXEPLWWHGWZR OLVWLQJVZKLFKRQHLVWKH VXEMHFWDQGWKHRWKHU VROG 65RU5HFRPPHQGHG 9DOXH PAGE 27 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 83,700 APPELLANT OPINION VALUE ($) STAFF REC 37,000 01 REDUCTION STAFF REC VALUE ($) DECISION 80,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 80,000 AT/BF DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER004210 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 22709 SWEEZY, LARRY & SWEEZY, RITA 02749570 N REI ABS NUMBER 0001522630-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV )DQQLH0DH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION NORRIS, KELLY 0 73,700 55,000 02 NO CHANGE 73,700 ACCEPT STAFF REC 73,700 BF/AT NORRIS, KELLY 0 179,400 150,000 02 NO CHANGE 179,400 03 INCREASE IN VALUE 184,100 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH3UHVFRWW 9LOODJHFRPPXQLW\ ORFDWHGRIIRI:6XJDU &UHHNDQG%URRNVWRQH 'ULQQRUWK&KDUORWWH 7KHFRPPXQLW\KDV XQLWVZLWK TXDOLILHGVDOHV7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWWHGDOOVDOHV 65RU5HFRPPHQGHG 9DOXH1& 9:00 AM 51 BER 11-BER004404 22051 THEKKEKANDAM , MATTHEW 07103583 N REI 0001691494-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH/HOD &RXUWFRPPXQLW\ORFDWHG RIIRI)UHHGRPH'UDQG :DOQXW$YH7KH FRPPXQLW\KDVXQLWV 7KHVXEMHFWLV(TXLWDEO\ /LVWHG7KHDSSHOODQW VXEPLWWHGFRPSV &RPSWKHFRXQW\LVDW DVDOHVUDWLR&RPS DUHEDQNRZQHG VDOHV 65RU5HFRPPHQGHG 9DOXH1& PAGE 28 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER004122 APPEAL ID 14607 OWNER/ APPELLANT VICKERS, MERCEDES DOWELL PARCEL ID/ VIN CONSE NT ABS TYPE 04320331 N REI ABS NUMBER 0001616741-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHWGXHWR IRUHFORVXUHVLQWKH FRPPXQLW\ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVLQWKH$YRORQ FRPPXQLW\ORFDWHGRIIRI 0DOODUG&UHHN5GQHDU 6XJDU&UHHN5G7KH FRPPXQLW\KDV XQLWV7KHVXEMHFWLV (TXLWDEO\/LVWHG7KH DSSHOODQWVXEPLWWHG FRPSCV&RPSLVD )&WKDWVROGLQ &RPSLVD)& &RPS 65RU5HFRPPHQGHG 9DOXH1& PAGE 29 of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 106,500 APPELLANT OPINION VALUE ($) STAFF REC 89,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 106,500 01 REDUCTION DECISION VALUE ($) MOTION 104,500 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER004689 APPEAL ID 22003 OWNER/ APPELLANT WAVE HILL PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 03711741 N REI ABS NUMBER 0001596650-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER NORRIS, KELLY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 60,500 APPELLANT OPINION VALUE ($) STAFF REC 45,000 01 REDUCTION STAFF REC VALUE ($) DECISION 59,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 59,400 BF/AT DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER004686 APPEAL ID 24485 OWNER/ APPELLANT WAVE HILL PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 03711853 N REI ABS NUMBER 0001596812-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYHPDUNHW$ORWRI IRUHFORVXUHVLQWKH FRPPXQLW\ APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION NORRIS, KELLY 0 69,700 45,000 01 REDUCTION 69,200 ACCEPT STAFF REC 69,200 BF/AT SCHUTT, HOLLY 0 242,900 199,550 01 REDUCTION 210,000 ACCEPT STAFF REC 210,000 AT/BF 6DOHV5DWLR1RTXDOLILHG VDOHVDYDLODEOH &RXQW\CV&DVH7KH VXEMHFWLVLQWKH*OHQOHD 3DUNFRPPXQLW\ORFDWHG RIIRI6XQVHW5GDQG %HDWLHV)RUG5G7KH FRPPXQLW\KDVXQLWV ZLWKIRUHFORVXUHVLQ 7KHVXEMHFWLV (TXLWDEO\/LVWHG)RUWKH UHYDOXDWLRQWKH FRXQW\UHGXFHGWKHODQG IURPSHUORWWR WKHJUDGHZDV UHGXFHGIURPDWR DQGDPRGLILHURI RQWKHEXLOGLQJZDVXVHG WRUHIOHFWFXUUHQWPDUNHW FRQGLWLRQV3DUFHO QXPEHUZDV DEDQNRZQHGSURSHUW\ WKDWVROGWRDQLQGLYLGXDO RQIRU 7KHFRXQW\KDVWKH SDUFHOYDOXHGDW 3DUFHOQXPEHU ZDVEDQNRZQHGDV ZHOODQGVROGWRDQ LQGLYLGXDORQIRU 7KHFRXQW\KDV WKHSDUFHOYDOXHGDW 655HFRPPHQGHG YDOXH$IWHU UHYLHZLQJWKHSURSHUW\ UHFRUGDQ)23ILQLVKHG RSHQSRUFKZDVOLVWHG ZKLFKWKHXQLWGRHVQ W KDYH$IWHUUHPRYLQJWKH )23WKHYDOXH GHFUHDHVG 9:00 AM 55 BER 11-BER004185 38049 1307 LLC - ATTN: NOLAN D ELENZ 07325426 N REI 0001695712-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 3URSHUW\KDVQRLQWHULRU XSILW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG$GMXVWPHQWPDGH IRUQRXSILW PAGE 31 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER004184 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 38048 1307 LLC - ATTN: NOLAN D ELENZ 07325428 N REI ABS NUMBER 0001695714-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 3URSHUW\KDVQRLQWHULRU XSILW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 247,300 99,891 01 REDUCTION 213,400 ACCEPT STAFF REC 213,400 BF/AT SCHUTT, HOLLY 0 1,011,400 825,000 01 REDUCTION 881,600 ACCEPT STAFF REC 881,600 AT/BF SCHUTT, HOLLY 0 328,600 293,000 02 NO CHANGE 331,200 ACCEPT STAFF REC 328,600 BF/AT SCHUTT, HOLLY 0 229,400 22,940 02 NO CHANGE 229,400 ACCEPT STAFF REC 229,400 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG$GMXVWPHQWPDGH IRUQRXSILW 9:00 AM 57 BER 11-BER001873 33979 CATS PROPERTIES LLC - ATTN: CRAIG P BUIE 22120150 N REI 0002016506-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6DOHVLQDUHD 6DOHV5DWLR &2' &RXQW\CV&DVH6XEMHFW QRWHTXLWDEO\OLVWHG FKDQJHGMXULVGIDFWRU QHZYDOXHLV 9:00 AM 58 BER 11-BER002220 36594 DAVIDSON (EA) LLC / STALLINGS GROUP - ATTN: JEFF ROBINSON 00323183 N REI 0007148110-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV :DQWVWRZLWKGUDZ DSSHDO 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG6DOHVUHSRUW VKRZVRWKHURIILFHDQG FRPPHUFLDOFRQGRVLQ ERRNVDQG 9:00 AM 59 BER 11-BER000373 33977 DRY CLEANERS OF MECKLENBURG LLC 03517218 N REI 0001591640-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ SXUFKDVHG2FW IRUXQLWV 8QLWUHVROGLQ-XQH IRU PAGE 32 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 60 LEVEL BER CASE NUMBER 11-BER002341 APPEAL ID 34030 OWNER/ APPELLANT GENERAL ELECTRIC CREDIT EQUITIES INC / REAL PROPERTY TAX ADVISORS PARCEL ID/ VIN CONSE NT ABS TYPE 09931103 N REI ABS NUMBER 0001753058-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) SCHUTT, HOLLY 0 10,573,300 SCHUTT, HOLLY 0 32,953,000 SCHUTT, HOLLY 0 6,241,900 SCHUTT, HOLLY 0 240,800 APPELLANT OPINION VALUE ($) STAFF REC 7,700,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 8,020,000 ACCEPT STAFF REC 8,020,000 BF/AT 32,953,000 ACCEPT STAFF REC 32,953,000 AT/BF 4,630,000 ACCEPT STAFF REC 4,630,000 AT/BF 240,800 ACCEPT STAFF REC 240,800 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH 9:00 AM 61 BER 11-BER002211 37020 HMS SOUTHPARK RESIDENTIAL LLC C/O B&D EQUITY PROPERTY TAX GROUP / STALLINGS GROUP - ATTN: JEFF ROBINSON 17706133 N REI 0001909450-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVH VXEPLWWHG 19,600,000 02 NO CHANGE 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH 7KHYDOXH IRUSDUNLQJLVQRW UHSUHVHQWHGRQWKLV SDUFHOXQGHUDSSHDO6HH 9:00 AM 62 BER 11-BER002389 37017 IDLEWILD PROPERTIES LTD C/O EMS / STALLINGS GROUP - ATTN: JEFF ROBINSON 13325117 N REI 0001830643-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2,100,000 01 REDUCTION 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG,QFRPHLQGLFDWHV YDOXHRI 9:00 AM 63 BER 11-BER003569 40503 LLB DEVELOPMENT LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 22323171 N REI 0007150591-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV &RQGRIRUVDOHLQVDPH EOGJ 6DOHV5DWLR &2' &RXQW\CV&DVH6DOHRI VXEMHFWLQIRU PAGE 33 of 38 167,438 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 64 LEVEL BER CASE NUMBER 11-BER001418 APPEAL ID 34028 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE MILTON ROAD APARTMENTS LLC / TAX ADVANTAGE PROPERTY SERVICES ATTN: DAVE PAWLOWSKI 10701104 N REI ABS NUMBER 0001765140-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) SCHUTT, HOLLY 0 7,259,200 SCHUTT, HOLLY 0 4,399,300 SCHUTT, HOLLY 0 30,719,500 SCHUTT, HOLLY 0 394,500 APPELLANT OPINION VALUE ($) STAFF REC 4,400,000 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 5,910,000 01 REDUCTION 5,062,000 AT/BF 4,399,300 ACCEPT STAFF REC 4,399,300 BF/AT 25,530,000 ACCEPT STAFF REC 25,530,000 BF/AT 394,500 ACCEPT STAFF REC 394,500 AT/BF 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH $SSURDFKLQGLFDWHVD YDOXHRI 9:00 AM 65 BER 11-BER003079 39828 PHILLIPS SELWYN LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 17513137 N REI 0001906698-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1RQHVXEPLWWHG 0 02 NO CHANGE 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH $SSURDFKLQGLFDWHVD YDOXHPLOOLRQ 9:00 AM 66 BER 11-BER001551 37028 POST APARTMENT HOMES L P / THOMSON REUTERS ATTN: SUZANNE MARKLEY 07806501 N REI 0001703141-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 17,993,500 01 REDUCTION 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHV 9:00 AM 67 BER 11-BER000088 36595 PREVETTE OFFICE CONDOMINIUM LLC - ATTN: LAURIE PREVETTE 14701311 N REI 0001853623-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 3URSHUWLHVDUHQRW VHOOLQJ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG PAGE 34 of 38 355,212 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 68 LEVEL BER CASE NUMBER 11-BER004427 APPEAL ID 34711 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE SONSHINE PROPERTIES LLC - ATTN: STEVE FARNIE 04713182 N REI ABS NUMBER 0001633043-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 6KHOORQO\QRXSILW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 169,500 0 01 REDUCTION 168,500 ACCEPT STAFF REC 168,500 AT/BF SCHUTT, HOLLY 0 57,994,900 27,000,000 01 REDUCTION 53,350,000 ACCEPT STAFF REC 53,350,000 BF/AT SCHUTT, HOLLY 0 864,900 726,500 01 REDUCTION 658,230 ACCEPT STAFF REC 658,230 BF/AT SCHUTT, HOLLY 0 273,900 230,076 01 REDUCTION 230,376 ACCEPT STAFF REC 230,376 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH &RUUHFWHGVTIWDQG DGMXVWHGIRUQRXSILW 9:00 AM 69 BER 11-BER002353 37029 TREMONT PARTNERS LP C/O B&D EQUITY PROPERTY TAX GROUP / STALLINGS GROUP - ATTN: JEFF ROBINSON 12103110 N REI 0001809968-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH $SSURDFKLQGLFDWHVYDOXH RI 9:00 AM 70 BER 11-BER000780 41368 TROTTER, GEORGE R JR C/O GREENWAY PROPERTY, MANAGEMENT LLC 09305538 N REI 0001726798-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH-DQ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHV 9:00 AM 71 BER 11-BER000777 41369 TROTTER, GEORGE R JR C/O GREENWAY PROPERTY, MANAGEMENT LLC 09305539 N REI 0001726801-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH-DQ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH PAGE 35 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 72 LEVEL BER CASE NUMBER 11-BER000779 APPEAL ID 41370 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE TROTTER, MICHAEL C/O GREENWAY PROPERTY, MANAGEMENT LLC 09305540 N REI ABS NUMBER 0001726805-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH-DQ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 150,500 126,400 01 REDUCTION 131,628 ACCEPT STAFF REC 131,628 BF/AT SCHUTT, HOLLY 0 312,500 262,500 01 REDUCTION 296,208 ACCEPT STAFF REC 296,208 BF/AT SCHUTT, HOLLY 0 1,456,000 1,223,000 01 REDUCTION 1,283,558 ACCEPT STAFF REC 1,283,558 BF/AT SCHUTT, HOLLY 0 9,332,900 7,088,000 01 REDUCTION 8,220,000 ACCEPT STAFF REC 8,220,000 BF/AT 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH 9:00 AM 73 BER 11-BER000781 41371 TROTTER, MICHAEL C/O GREENWAY PROPERTY, MANAGEMENT LLC 09305541 N REI 0001726809-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH-DQ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH 9:00 AM 74 BER 11-BER000778 41367 TROTTER, MICHAEL C/O GREENWAY PROPERTY, MANAGEMENT LLC 09305542 N REI 0001726813-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH-DQ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHVYDOXH 9:00 AM 75 BER 11-BER000968 34039 WESTFIELD THORNGROVE LLC / FELLERS, SCHEWE, SCOTT & ROBERTS, INC. PROPERTY TAX MANAGEMENT 13304121 N REI 0001827098-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHH[SHQVHV VXEPLWWHG 6DOHV5DWLR &2' &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHV PAGE 36 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 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 76 BER 11-BER002138 37018 WINTER ELIZABETH LLC C/O WINTER PROPERTIES LLC / STALLINGS GROUP - ATTN: JEFF ROBINSON 12709209 N REI 0001820485-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV :DQWVWRZLWKGUDZ DSSHDO 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG SCHUTT, HOLLY 0 266,700 175,000 02 NO CHANGE 266,700 ACCEPT STAFF REC 266,700 AT/BF 9:00 AM 77 BER 11-BER002132 37021 WINTER ELIZABETH LLC C/O WINTER PROPERTIES LLC / STALLINGS GROUP - ATTN: JEFF ROBINSON 12709234 N REI 0001820542-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV :DQWVWRZLWKGUDZ DSSHDO 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG SCHUTT, HOLLY 0 206,300 120,000 02 NO CHANGE 206,300 ACCEPT STAFF REC 206,300 AT/BF PAGE 37 of 38 DECISION COMMENTS Board of Equalization and Review - October 13, 2011 TIME ROW NO. 9:00 AM 78 LEVEL BER CASE NUMBER 11-BER002739 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 7836 FOX, WALTER H / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: CHARLES E. RAYNAL, IV IV 19936133 N REI ABS NUMBER 0001951246-20112011-0000-0 REASON 03 Equity Issue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otes: Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 38 of 38 BER CHAIRMAN STAFF REC VALUE ($) DECISION 977,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 977,600 BF/AT DECISION COMMENTS