Board of Equalization and Review - October 20, 2011 Date run: 4/25/2012 10:06:16 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-BER004391 10/20/2011 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 6733 ANTOINE, MARIE M 10921105 N REI ABS NUMBER 0001777003-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $VVHVVPHQWWRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRIFFIN, MIKE 0 135,500 GRIFFIN, MIKE 0 91,400 APPELLANT OPINION VALUE ($) STAFF REC 0 03 INCREASE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 142,800 ACCEPT STAFF REC 142,800 PB/JA 91,400 ACCEPT STAFF REC 91,400 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH/LVWLQJ UHYLHZHGLQILHOG DQGDOOLQIRLV FRUUHFWRQUHFRUGFDUG 3URSHUW\LVHTXLWDEOHWR RWKHUVLQJUDGHDQGQRW (<%ZLWKVLPLODURQHVLQ QHLJKERUKRRGDGMXVW (<%WR$SSUDLVDO VXSSOLHGE\73LVRQH SDJHVXPPDU\UHSRUW ZLWKRXWRWKHUFRQWHQWVRI IXOODSSUDLVDO&RPSXVHG 5RELQKRRG&ULVJRYCW EDQNVDOH65 12 &+$1*( 9:00 AM 2 BER 11-BER004114 12654 BRITTANY INVESTMENTS LP - ATTN: THOMAS LATIMER 10902212 N REI 0001773859-20112011-0000-0 01 Above Market )RUHFORVXUH<HV 6DOH'DWH 1$6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGRQ DQGDOOOLVWLQJ LQIRZDVFRUUHFWH[FHSW SULPDU\ZDOOFKDQJH IURPZRRGRQVKWJWR YLQ\O+RPHLVHTXLWDEOH WRRWKHULQQHLJKERUKRRG EHVLGHV(<%EHLQJ FKDQJHWRGXULQJ LQIRUPDOUHYLHZSURFHVV 73FRPSVLQFOXGHV XQTXDLOLILHGJRYCWEDQN DQGDOLIHHVWDWHVDOH 65 12&+$1*( PAGE 1 of 45 0 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER003867 APPEAL ID 13394 OWNER/ APPELLANT CARVED OAK CIRCLE LAND TRUST & SHOFFNER, CAROLINA C/ROBERT SHOFFNER PARCEL ID/ VIN CONSE NT ABS TYPE 10901230 N REI ABS NUMBER 0001773723-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV 6DOH'DWH 1$6DOH3ULFH 732SLQLRQRI9DOXH RU 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKGHFOLQLQJ PDUNHW APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRIFFIN, MIKE 0 79,100 GRIFFIN, MIKE 0 129,900 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 79,100 ACCEPT STAFF REC 79,100 PB/JA 115,900 ACCEPT STAFF REC 115,900 JA/PB 6DOHV5DWLR &2' &RXQW\CV&DVH/LVWLQJ ZDVUHYLHZHGLQILHOG DQGDSSHDUHG LQSRRUFRQGLWLRQDOORWKHU LQIRFRUUHFW(\EZDV DGMXVWHGWRUHIOHFWWKH FRQGLWLRQLVVXHDQGLVQRW FRPSDUDEOHWRRWKHUVLQ QHLJKERUKRRGWKH\DUH DWLQVWHDGRIVXMHFW DWVDPHDVDFWXDO 65 9:00 AM 4 BER 11-BER004478 23248 DONNELL, SHIRLEY S 10308104 N REI 0001757566-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK IRUHFORVXUHVLQ QHLJKERUKRRGKRXVHV QRWVROGLQDUHD 6WUXFWXUDOFUDFNVLQWKH EULFN 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQWKHILHOG DQGOLVWLQJ LQIRUPDWLRQZDVFRUUHFW EXWWKHFRQGLWLRQRIWKH VWUXFWXUHZDVLQYHU\ SRRUVKDSH(<%WDNHQ WRIRUWKHFRQGLWLRQ RIWKHKRPH65 PAGE 2 of 45 0 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER003036 APPEAL ID 30312 OWNER/ APPELLANT ECONOMON, WAYNE & ECONOMON, JOAN PARCEL ID/ VIN CONSE NT ABS TYPE 13301407 N REI ABS NUMBER 0001826522-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 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 0 129,200 110,000 01 REDUCTION 112,300 ACCEPT STAFF REC 112,300 JA/PB GRIFFIN, MIKE 0 128,800 110,000 01 REDUCTION 111,900 ACCEPT STAFF REC 111,900 JA/PB GRIFFIN, MIKE 0 128,800 110,000 01 REDUCTION 111,900 ACCEPT STAFF REC 111,900 JA/PB 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 9:00 AM 6 BER 11-BER003041 30309 ECONOMON, WAYNE & ECONOMON, JOAN 13301408 N REI 0001826523-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 9:00 AM 7 BER 11-BER003047 30307 ECONOMON, WAYNE & ECONOMON, JOAN 13301409 N REI 0001826524-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 PAGE 3 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 8 LEVEL BER CASE NUMBER 11-BER003045 APPEAL ID 30311 OWNER/ APPELLANT ECONOMON, WAYNE & ECONOMON, JOAN PARCEL ID/ VIN CONSE NT ABS TYPE 13301410 N REI ABS NUMBER 0001826525-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 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 0 131,000 110,000 01 REDUCTION 113,800 ACCEPT STAFF REC 113,800 JA/PB GRIFFIN, MIKE 0 131,000 110,000 01 REDUCTION 113,800 ACCEPT STAFF REC 113,800 JA/PB GRIFFIN, MIKE 0 131,500 110,000 01 REDUCTION 114,200 ACCEPT STAFF REC 114,200 JA/PB 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 9:00 AM 9 BER 11-BER003030 30306 ECONOMON, WAYNE & ECONOMON, JOAN 13301419 N REI 0001826537-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 9:00 AM 10 BER 11-BER003034 30305 ECONOMON, WAYNE & ECONOMON, JOAN 13301420 N REI 0001826538-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 PAGE 4 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER003031 APPEAL ID 30308 OWNER/ APPELLANT ECONOMON, WAYNE & ECONOMON, JOAN PARCEL ID/ VIN CONSE NT ABS TYPE 13301421 N REI ABS NUMBER 0001826539-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 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 0 131,500 110,000 01 REDUCTION 114,200 ACCEPT STAFF REC 114,200 JA/PB GRIFFIN, MIKE 0 132,500 110,000 01 REDUCTION 114,900 ACCEPT STAFF REC 114,900 JA/PB 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 9:00 AM 12 BER 11-BER003038 30310 ECONOMON, WAYNE & ECONOMON, JOAN 13301424 N REI 0001826542-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ UHYLHZHGLQILHOG DQGOLVWLQJLQIR FRUUUHFWHGRQUHFRUG FDUG(<%FKDQJHGWR IRUFRQGLWLRQRI GXSOH[DQGURRIFRYHU IURPDVSKDOWWRDUFK VKLQJOHVPDNLQJLW HTXLWDEOHWRRWKHUVLQ DUHD65 PAGE 5 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER004592 APPEAL ID 23214 OWNER/ APPELLANT FLIPPIN, BELINDA CARRIKER & CARRIKER, STEPHEN PARCEL ID/ VIN CONSE NT ABS TYPE 10913145 N REI ABS NUMBER 0001775747-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH 6DOH3ULFH UHODWHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKYDOXHV KDYHEHHQGURSSLQJ 8VLQJ7UXOLDWRVHDUFK USRSHUW\YDOXHVLQDUHD APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 163,100 0 03 INCREASE 164,200 01 REDUCTION 150,100 JA/PB GRIFFIN, MIKE 0 84,700 0 03 INCREASE 85,600 ACCEPT STAFF REC 85,600 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOG DQGOLVWLQJLQIR ZDVFRUUHFWHGIRUKHDWLQJ IXHOIURPRLOZGFRDOWR HOHFWULF73FRPSV SURYLGHGLQFOXGHV VDOHVDQGIRUHFORVXUH 7ZRKRXVHVUHIHUHQFHG LQDSSHDOVKRZVQRVDOH WDNHQSODFHRQSDUFHOV 65 9:00 AM 14 BER 11-BER004781 17085 GILDER, GWEN W 10327212 N REI 0001759899-20112011-0000-0 01 Above Market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of 45 DECISION COMMENTS Lowered EYB to 1985. Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER004787 APPEAL ID 17080 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE GILDER, GWEN W 10332208 N REI ABS NUMBER 0001760577-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $VVHVVPHQWWRKLJKQR DFRUXSGDWHVWRWKH KRPH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 91,500 0 03 INCREASE 92,100 ACCEPT STAFF REC 92,100 PB/JA GRIFFIN, MIKE 0 89,800 0 03 INCREASE 89,900 ACCEPT STAFF REC 89,900 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH 3URSHUW\ZDVUHYLHZHGLQ WKHILHOGDQG ZDVREVHUYHGWREHLQ SRRUFRQGLWLRQ+RPHLV HTXLWDEOHLQJUDGHWR RWKHUSDUFHOVLQ QHLJKERUKRRG(<%KDV EHHQORZHUHGGXULQJ LQIRUPDODSSHDOVWDWXV DQGLVQRWLQOLQHZLWK RWKHUVQRZ,QIR SURYLGHGE\73LQFOXGHV XQTXDOLILHGIRUFHG IRUHFORVXUHVDQGJRYCW EDQNVDOHV65 9:00 AM 16 BER 11-BER004407 6558 GROUNDHOG PROPERTIES LLC 10944467 N REI 0001781119-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 9DOXHWRKLJKEDVHGRQ DSSUDLVDO 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGRQ DQGDOOOLVWLQJ LQIRLVFRUUHFWRQUHFRUG FDUG+RPHLVHTXLWDEOH WRRWKHUVLQ QHLJKERUKRRG,QIR SURYLGHGLQDSSUDLVDOE\ 73LQFOXGHVXQTXDOLILHG JRYCWEDQNDQGIRUFORVXUH VDOHV65 PAGE 7 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER004727 APPEAL ID 4695 OWNER/ APPELLANT HART GROUP HOMES LLC ATTN: DANIEL GOSSER PARCEL ID/ VIN CONSE NT ABS TYPE 10905311 N REI ABS NUMBER 0001774710-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<HV )RUFHG 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRIFFIN, MIKE 0 98,100 GRIFFIN, MIKE 0 140,200 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 98,100 ACCEPT STAFF REC 98,100 PB/JA 136,100 ACCEPT STAFF REC 136,100 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHG DQGOLVWLQJLQIRZDV FRUUHFWRQUHFRUGFDUG (\EZDVFKDQJHGLQ LQIRUPDOUHYLHZVWDWXVWR IRUFRQGLWLRQDQG QRZSDUFHOLVQRW HTXLWDEOHWRRWKHUVLQ DUHD,QIRSURYLGHGE\ LQFOXGHVVDOH XQTXDOLILHGIRUHFORVXUH DQGTXDOLILHGVDOHWKDW DUHLQWKHUDQJHRI DVVHVVPHQW65 9:00 AM 18 BER 11-BER004753 24088 HASHEMLOO, HASSAN 10308204 N REI 0001757673-20112011-0000-0 01 Above Market )RUHFORVXUH<HV 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKIRUZKDW SURSHUW\ZDVSDLGIRU 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGDQG LQIRFRUUHFWHGRQUHFRUG FDUGVHFRQGDU\ZDOO YLQ\ODQGURRIFRYHU FKDQJHWRDUFKIURP DVSKDOW*DUDJHLQVI\L DUHDXQLWSULFHFKDQJHG WRIRUFRQGLWLRQ 73FRPSVVXSSOLHG LQFOXGHVXQTXDOLILHG JRYCWEDQNDQG IRUHFORVXUHVDOHV65 PAGE 8 of 45 0 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER004730 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17089 HOOVER, HARRY GRAY & HOOVER, GWEN 10312110 N REI ABS NUMBER 0001758427-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $VVHVVPHQWWRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 180,200 0 02 NO CHANGE 180,200 01 REDUCTION 155,500 PB/JA GRIFFIN, MIKE 0 94,700 0 02 NO CHANGE 94,700 01 REDUCTION 84,800 PB/JA DECISION COMMENTS Changed the units on the land screen to reflect 4 units. 6DOHV5DWLR &2' &RXQW\CV&DVH3URHUW\ ZDVUHYLHZHGLQILHOGDQG OLVWLQJLQIRZDVFRUUHFWHG WRVKRZKRXVHLVUDQFK ZLWKXQILQLVKHG EDVHPHQW$UFKURRI FRYHULQVWHDGRIDVSKDOW 6WRUDJHEXLOGLQJVRQ SDUFHOXQLWSULFHWDNHQWR IRUFRQGLWLRQ +RXVHLVQRWHTXLWDEOH EHFDXVHLWKDVPRUHODQG WKDQRWKHUVLQ QHLJKERUKRRGDQG DGMXVWPHQWVZHUHPDGH IRUWKLVLQODQGOLQH65 RU12 &+$1*(HYHQDIWHU FRUUHFWLRQV 9:00 AM 20 BER 11-BER004209 20295 JONES, STEPHEN & JONES, MAGLINE 10941163 N REI 0001780091-20112011-0000-0 01 Above Market )RUHFORVXUH<HV 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKEDVHGRQ FRPSV 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGRQ DQGDOOOLVWLQJ LQIRLVFRUUHFWRQUHFRUG FDUG(\EZDVDGMXVWHG LQLQIRUPDOUHYLHZVWDJH IRUFRQGLWLRQWRDQG LVQRWHTXLWDEOHZLWK RWKHULQQHLJKERUKRRG RWKHUVDW&RPSV SURYLGHGE\73LQFOXGHV XQTXDOLILHGJRYCWEDQN IRUFHGDQGVDOH 65 PAGE 9 of 45 Changed EYB to 1980. Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER000890 APPEAL ID 25958 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE MCKAY, E GAIL 10312210 N REI ABS NUMBER 0001758455-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R GRIFFIN, 6DOH'DWH MIKE 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKEDQNZRQCW UHILEHFDXVHOHVVWKDQ ZKDWLVRZHG=LOORZ YDOXHVUHIOHFWPRUH DFFXUDWHDVVHVVPHQW PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 120,500 96,000 02 NO CHANGE 120,500 ACCEPT STAFF REC 120,500 PB/JA 0 75,600 0 02 NO CHANGE 75,600 ACCEPT STAFF REC 75,600 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHU\ ZDVUHYLHZHGLQWKHILHOG RQDQGOLVWLQJ LQIRLVFRUUHFWRQUHFRUG FDUGDOVRLWLVHTXLWDEO\ DVVHVVHGZLWKRWKHUVLQ QHLJKERUKRRG&RPSV SURYLGHGE\73LQFOXGHV XQTXDOLILHGJRYCWEDQN DQGIRUFHGVDOHV65 12&+$1*( 9:00 AM 22 BER 11-BER004709 20297 MILLER, WILLIAM C 10945313 N REI 0001781299-20112011-0000-0 01 Above Market )RUHFORVXUH<HV GRIFFIN, 6DOH'DWH MIKE 1$6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKSXUFKDVHG LQUHQW GHQRWHVYDOXH 6DOHV5DWLR &2' &RXQW\CV&DVH/LVWLQJ ZDVUHYLHZHGLQILHOGRQ DQGDOO IHDWXUHVZHUHFRUUHFW SURSHUW\LVHTXLWDEOHWR RWKHUVLQQHLJKERUKRRG E\JUDGHDQG(<%LV ORZHUWKDQVWDQGDUGRI IRU.,QIR SURYLGHGE\73LQFOXGHV VDOHVRISURSHUWLHV DQGDGGLWLRQDOFRPSVDUH XQTXDLOLILHGIRUHFORVXUH IRUFHGEDQNVDOHV65 PAGE 10 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER004081 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 13406 MUNRO, DONALD BRUCE & MUNRO, BRENDA 10913301 N REI ABS NUMBER 0001775862-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRKLJKIRU HFRQRPLFFRQGLWLRQV +RPHVLQDUHDKDYHORVW YDOXHQHLJKERUKRRG FORVHWR73EULQJVGRZQ WKHUHYDOXH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 131,100 0 03 INCREASE 145,800 ACCEPT STAFF REC 145,800 PB/JA GRIFFIN, MIKE 0 134,100 0 03 INCREASE 142,100 ACCEPT STAFF REC 142,100 PB/JA 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGRQ DQGDOOLQIR ZDVFRUUHFWRQUHFRUG FDUG(\EZDVDGMXVWHG WRLQLQIRUPDO DSSHDOSURFHVVPDNLQJLW QRWHTXLWDEOHWRRWKHUVLQ QHLJKERUKRRG,QIR SURYLGHGE\73LQFOXGHV VODHVDQG XQTXDOLILHGVDOHV65 9:00 AM 24 BER 11-BER004512 1204 REISINGER, JOSEPH G 10920108 N REI 0001776937-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV +RXVHDW 5RELQKRRG&LUFOHVLPLODU LQDJHDQGVL]HZLWKVDOH SHQGLQJ9DOXHVKDYH GHFUHDVHGLQLQDUHD 6DOHV5DWLR &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOGRQ DQGDSSHDUHG WREHLQDYHDJH FRQGLWLRQ5RRIFRYHU ZDVFKDQJHGIURP DVSKDOWWRDUFKVKLQJOHV DQG(<%WRWR PDNHLWHTXLWDEOHWR RWKHUVLQQHLJKERUKRRG 6DOHVUHSRUWVXSSRUWV SUHVHQWDVVHVVPHQW YDOXH65 PAGE 11 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER004754 APPEAL ID 13404 OWNER/ APPELLANT STEWART, BARBARA W PARCEL ID/ VIN CONSE NT ABS TYPE 10921114 N REI ABS NUMBER 0001777020-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 73 3ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV $VVHVVHVPHQWWRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRIFFIN, MIKE 0 167,100 0 03 INCREASE 179,000 ACCEPT STAFF REC 179,000 PB/JA )RUHFORVXUH1R GRIFFIN, 6DOH'DWH1$6DOH MIKE 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV $VVHVVPHQWWRKLJK SURSHUW\DQGKRXVH QHHGVZRUN2ZQHUKDV WRXVHHDVHPHQWWRJHWWR SDUFHO 0 242,000 0 01 REDUCTION 234,900 ACCEPT STAFF REC 234,900 JA/PB 6DOHV5DWLR &2' &RXQW\CV&DVH/LVWLQJ LQIRUHYLHZHGLQILHOG SURSHUW\LV HTXLWDEOHWRRWKHUVE\ JUDGHEXW(<%DGMXVWHG IURPWRWREH HTXLWDEOHWRRWKHUVLQ QHLJKERUKRRG; GHFNDGGHGWRUHFRUG FDUGSHUDSSUDLVDO VXSSOLHG&RPSVXVHGE\ 73LQFOXGHVXQTXDLOLILHG JRYCWEDQNVKRUWVDOH DQGVDOHV65 9:00 AM 26 BER 11-BER004399 24089 YONGUE, WILLIAM & YONGUE, JEAN 10309101 N REI 0001757921-20112011-0000-0 01 Above Market 6DOHV5DWLR1RVDOHV GDWDIRUWKLV QHLJKERUKRRG &2' &RXQW\CV&DVH3URSHUW\ ZDVUHYLHZHGLQILHOG DQGOLVWLQJLQIR LVFRUUHFWRQFDUG DGMXVWPHQWWRODQGOLQH 5*IRUUXUDOJUDYHO URDGDFFHVVDOUHDG\ RQFDUGWKHUHZDVQR VDOHVGDWDIRUWKLV QHLJKERUKRRG65 PAGE 12 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 27 BER 11-BER001768 34356 ASHFORD CHARLOTTE LP 04714112 N REI 0001633088-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWDFUHSDUFHO ORFDWHGLQWKH\HDU IORRGSODLQ$GMXVWPHQWV DUHPDGHDFFRUGLQJO\ 7KHSURSHUW\LV HTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD 65 1& 0 61,600 9:00 AM 28 BER 11-BER001209 40755 CURLEE/SWAYN E/CHERRY LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 04701132 N REI 0001629858-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD RIILFHZDUHKRXVHZLWK DFUHSDUFHOORFDWHG RII,1RUWK $GMXVWPHQWVDUHPDGH DFFRUGLQJO\SHU VTDXUHIRRWIRU%FODVV VSDFHDQGSHU VTDXUHIRRWIRU ZDUHKRXVHVSDFH7KH SURSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQDUHD 6HHLQFRPHDSSRUDFK 65 0 2,321,000 9:00 AM 29 BER 11-BER001198 40534 DHARA VIKAS LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 04701112 N REI 0001629838-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD &RXQWU\+HDUWK,QQDQG WKH$'5LV8VLQJ WKHLQFRPHDSSURDFKD LQGLFDWHGYDOXHRI QRWGHGXFWLQJ WKHSHUVRQDOSURSHUW\ ZKLFKLVXQNQRZQ1RW UHSRUWHGIRU7KH SURSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQDUHD 65 0 3,349,100 PAGE 13 of 45 APPELLANT OPINION VALUE ($) STAFF REC 50,000 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 61,600 ACCEPT STAFF REC 61,600 JA/PB 0 01 REDUCTION 1,750,000 ACCEPT STAFF REC 1,750,000 JA/PB 0 03 INCREASE 3,369,700 ACCEPT STAFF REC 3,369,700 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9:00 AM 30 BER 11-BER003473 40836 FIRST STATES 04704105B INVESTORS 4000 LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY N REI 0001630739-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV EUDQFKEDQNRI:HOOV )DUJR7KHPDUNHWUHQW ZDVUHGXFHGIRU ODQGOHDVHDQGLQGLFDWHV DQLQFUHDVHLQYDOXH6HH UHSRUW 65 0 491,800 0 03 INCREASE 9:00 AM 31 BER 11-BER003388 39806 FIRST STATES INVESTORS 4000C LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04704105A N REI 0001630735-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWORWZLWKDEUDQFK EDQNRI:HOOV)DUJRDQG LVHTXLWDEOHZLWKVLPLODU SURSHUWLHV65 1& 0 784,100 9:00 AM 32 BER 11-BER001206 40397 GROUP IV ASSOCIATES LLC C/O EVCO CONSTRUCTION CO / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 04507213 N REI 0001619283-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD SUHIDEZDUHKRXVHZLWK VTXDUHIHHWDQG VTIWRIILFHVSDFH $GMXVWPHQWVDUHPDGH DFFRUGLQJO\WRWKH SURSHUW\UHFRUGFDUGWR UHIOHFWOLVWLQJ7KH SURSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQDUHD 65 0 9:00 AM 33 BER 11-BER002667 40850 HARRIS BLVD COMMUNITIES I LLC / PARADIGM TAX GROUP ATTN: GARY KOENKE 04713155 N REI 0001632990-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$&2' 1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVDQ DSDUWPHQWFRPSOH[ZLWK UHWDLORQFDUG0DUNHW GDWDLQGLFDWHVD UHGXFWLRQRIYDOXH6HH UHSRUW 65 0 PAGE 14 of 45 STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 1,020,700 ACCEPT STAFF REC 1,020,700 PB/JA 0 02 NO CHANGE 784,100 ACCEPT STAFF REC 784,100 PB/JA 1,686,300 0 01 REDUCTION 933,600 ACCEPT STAFF REC 933,600 JA/PB 28,426,100 18,600,000 01 REDUCTION 25,620,000 ACCEPT STAFF REC 25,620,000 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 34 BER 11-BER002511 39657 HIGHWOODS DLF 98/29 LP C/O HIGHWOODS PROPERTIES INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04714107 N REI 0001633083-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV RFFXSLHGE\:HOOV)DUJR ZLWKDOHDVHWKDWH[SLUHV DFFRUGLQJWRWKH RZQHU7KHEXLOGLQJLV OLVWHGDV$FODVVDQG FDUULHVDPDUNHWUDWHRI SHUVTIRRW7KH VXEMHFWKDVD111 OHDVHLQSODFHDQG H[SLUHV7KH SURSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQ DUHD6HHUHSRUW DQGSURIRUPD 65 0 15,892,900 10,000,000 03 INCREASE 21,892,700 ACCEPT STAFF REC 21,892,700 PB/JA 9:00 AM 35 BER 11-BER000849 40337 JKR GROUP LLC 04701137 N REI 0001629877-20112011-0000-0 01 Above Market )RUHFORVXUH12 JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV $ERYH0DUNHW 0 2,866,000 1,350,000 01 REDUCTION 1,761,900 ACCEPT STAFF REC 1,761,900 JA/PB 6DOHV5DWLRQRVDOHV &2'QRVDOHV &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGRIIRI, DQG:6XJDU&UHHN ,WLVDUDPDGD,QQ,WLVDQ URRPH[WHULRU FRUULGRUSURSHUW\WKDW ZDVEXLOWLQDQGLV FRQVLGHUHGDQEHORZ DYHUDJHOLPLWHGVHUYLFH XQLW7KHFRVWDSSURDFK ZDVXVHGWRYDOXHWKH SURSHUW\IRUWKHFXUUHQW DVVHVVPHQW7KHLQFRPH DSSURDFKWRYDOXHKDV EHHQDSSOLHGWRWKH VXEMHFWZLWKDLQGLFDWHG YDOXHRI 7KLVYDOXHZDVDUULYHGDW XVLQJH[SHQVHVYDFDQF\ UDWHVDQGFDSUDWHVIURP WKH&RPPHUFLDO'DWD 6XUYH\7KHDYJGDLO\ UDWHXVHGLV7KH ZHHNGD\UDWHVIRUWKLV +RWHODUHZLWK ZHHNHQGVDW7KH UHFRPPHQGDWLRQLVIRUDQ UHGXFWLRQLQYDOXHEDVHG RQWKHLQFRPHDSSURDFK WRYDOXH PAGE 15 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 36 BER 11-BER003153 37727 LNR RESEARCH DRIVE INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713104 N REI 0001632899-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWDFUH SDUFHOORFDWHGLQWKH XQLYHUVLW\DUHD $GMXVWPHQWVDUHPDGH DFFRUGLQJO\ IORRGZD\QREXLOG DFUHV0 DFUHVDQG0 DFUHV7KHSURSHUW\LV HTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD 65 0 15,778,800 9:00 AM 37 BER 11-BER003143 37723 LNR WESTBROOK BUSINESS CENTER INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713130 N REI 0001632942-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$&2' 1$ &RXQW\CV&DVH3URSHUW\ LVHTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD6HH 6DOHVUHSRUW 65 1& 0 781,300 9:00 AM 38 BER 11-BER003142 37725 LNR WORTHINGTON INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713157 N REI 0001632998-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH6DOH CECIL 3ULFH 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWDFUH SDUFHOORFDWHGLQWKH XQLYHUVLW\DUHD $GMXVWPHQWVDUHPDGH DFFRUGLQJO\IRU WRSR7KHSURSHUW\LV HTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD 65 1& 0 2,422,600 PAGE 16 of 45 APPELLANT OPINION VALUE ($) STAFF REC 61,373 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 11,209,500 ACCEPT STAFF REC 11,209,500 PB/JA 0 02 NO CHANGE 781,300 ACCEPT STAFF REC 781,300 JA/PB 0 02 NO CHANGE 2,422,600 ACCEPT STAFF REC 2,422,600 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 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 39 BER 11-BER003141 37730 LNR WORTHINGTON INC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713199 N REI 0001633073-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWDFUHSDUFHO ORFDWHGLQWKHXQLYHUVLW\ DUHD$GMXVWPHQWVDUH PDGHDFFRUGLQJO\ IRUVKDSH7KHSURSHUW\ LVHTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD 65 1& 0 1,748,500 0 02 NO CHANGE 1,748,500 ACCEPT STAFF REC 1,748,500 JA/PB 9:00 AM 40 BER 11-BER001337 40261 NATIONAL RETAIL PROPERTIES LP / GRANT THORNTON, LLP - ATTN: ART GARCIA 04506401 N REI 0001619273-20112011-0000-0 01 Above Market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of 45 JACKSON, CECIL DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 41 BER 11-BER001205 40537 OMKAR HOSPITALITY OF CHARLOTTE LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 04507301 N REI 0001619285-20112011-0000-0 01 Above Market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bove Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD YDFDQWORWFRPPHUFLDOORW ORFDWHGRQ0DOODUG&UHHN URDGWRPDNHSURSHU\ HTXLWDEOHZLWK VXUURXQGLQJORWVD PRGLIHURI0RU ZDVDSSOLHG6HH UHSRUW65 0 162,500 9:00 AM 43 BER 11-BER000858 40262 SOUTH CENTRAL OIL CO DERITA 04514394 N REI 0001620310-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPH$SSRUDFK 6DOHV5DWLR6HH VDOHVUHSRUW &2'6HHVDOHV UHSRUW &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV HTXLWDEOHZLWKRWKHU OLVWLQJVLQVXEMHFW GHYHORSPHQWVHHILOH UHSRUW65 1& 0 1,366,300 PAGE 18 of 45 APPELLANT OPINION VALUE ($) STAFF REC 0 WITHDRAWAL 100,000 01 REDUCTION 700,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 2,205,200 Withdrawn DECISION VALUE ($) MOTION 0 100,000 ACCEPT STAFF REC 100,000 JA/PB 1,366,300 ACCEPT STAFF REC 1,366,300 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 44 BER 11-BER002636 41380 UNITED RENTALS (NORTH AMERICA INC) / RYAN LLC ATTN: RYAN BRIDGES 04503108 N REI 0001618983-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LVD ZDUHKRXVHZLWK VTXDUHIHHW8SRQ DSSHDOWKHUHZDVD GLVFRYHU\RID ZDUHKRXVHWKDWKDVEHHQ PLVVHGVLQFH$ RSHQHQGHGVKHGRI IHHWZDVEHLQJ DVVHVHGRQO\DQGQRWWKH RULQLJDOZDUHKRXVH7KH SURSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQDUHD DIWHUILHOGLQVSHFWLRQDQG LVUHTXHVWLQJDGLVFRYHU\ IRUEDFN\HDUV 65 0 613,300 9:00 AM 45 BER 11-BER003403 40830 WACHOVIA BANK OF NORTH CAROLINA / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713106 N REI 0001632904-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$&2' 1$ &RXQW\CV&DVH3URSHUW\ LVHTXLWDEOHZLWKVLPLODU SURSHUWLHVLQDUHD6HH 6DOHVUHSRUW 65 1& 0 3,313,800 9:00 AM 46 BER 11-BER003120 36786 YARDEN HOLDINGS LLC / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04713136 N REI 0001632952-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXH 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH6HH LQFRPHDSSRUDFK 3URSHUW\LVHTXLWDEOHZLWK VLPLODUSURSHUWLHVLQ DUHD6HH SURIRUPD 65 0 1,383,400 PAGE 19 of 45 APPELLANT OPINION VALUE ($) STAFF REC 498,000 03 INCREASE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 1,273,000 ACCEPT STAFF REC 1,273,000 PB/JA 0 02 NO CHANGE 3,313,800 ACCEPT STAFF REC 3,313,800 JA/PB 0 03 INCREASE 2,639,400 ACCEPT STAFF REC 2,639,400 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 47 LEVEL BER CASE NUMBER 11-BER005873 APPEAL ID 7160 OWNER/ APPELLANT DANIELS, CARL F PARCEL ID/ VIN CONSE NT ABS TYPE 04544215 N REI ABS NUMBER 0001629652-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ STOVALL, 6DOH'DWH1$6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+35,9$7( '5,9(:$<$1' 3529,'('&2036 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH12 48$/,),('6$/(6 5(32577+(5()25( 6$/(65$7,2$1' &2'$5(1$ &216,'(5$1 $'-8670(172)7+( /$1'/,1(35,9$7( '5,9(:$< 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 PAGE 20 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 20,000 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 2,000 01 REDUCTION DECISION VALUE ($) MOTION 1,000 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER004661 APPEAL ID 30758 OWNER/ APPELLANT ABERNATHY, AMANDA PARCEL ID/ VIN CONSE NT ABS TYPE 04523426 N REI ABS NUMBER 0001622741-20112011-0000-0 REASON 01 Above Market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of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 111,300 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 111,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 111,300 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER003718 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 769 AGBEKE, CEPHAS & AGBEKE, SARAH 04523334 N REI ABS NUMBER 0001622533-20112011-0000-0 REASON 01 Above Market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of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 98,300 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 98,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 98,300 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER003719 APPEAL ID 999 OWNER/ APPELLANT AL-SIBAI, HASSANE & ALSIBAI, DIANA PARCEL ID/ VIN CONSE NT ABS TYPE 04912313 N REI ABS NUMBER 0001638079-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG ,VVXHV7367$7(6 9$/8(722+,*+$1' 3529,'('&2036 6DOHV5DWLR &2' &RXQW\CV&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/ 6$/(67+(5(:(5( &255(&7,216727+( /,67,1*$''(' 3$7,2%5,&. $1'7+(322/:$6 5(029('7+(&2036 3529,'('%<73 :(5(*297%$1. 6$/($1'48,7&/$,0 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 PAGE 23 of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 110,700 APPELLANT OPINION VALUE ($) STAFF REC 0 03 INCREASE STAFF REC VALUE ($) DECISION 127,200 01 REDUCTION DECISION VALUE ($) MOTION 108,300 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER004096 APPEAL ID 9975 OWNER/ APPELLANT BACHTEL, JEANINE S PARCEL ID/ VIN CONSE NT ABS TYPE 04916125 N REI ABS NUMBER 0001638604-20112011-0000-0 REASON 01 Above Market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of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 160,900 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 160,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 160,900 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 52 LEVEL BER CASE NUMBER 11-BER004194 APPEAL ID 9968 OWNER/ APPELLANT BLAVATT, MICHAEL & BLAVATT, VIRGINIA PARCEL ID/ VIN CONSE NT ABS TYPE 04917125 N REI ABS NUMBER 0001638749-20112011-0000-0 REASON 01 Above Market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of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 165,700 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 165,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 165,700 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER004622 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9962 BOLEN, WILLIAM A JR & BOLEN, CATHERINE P 04917245 N REI ABS NUMBER 0001638853-20112011-0000-0 REASON 01 Above Market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of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 159,400 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 143,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 143,700 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER004292 APPEAL ID 30774 OWNER/ APPELLANT BUETTNER, CHARLES A (TRUST) PARCEL ID/ VIN CONSE NT ABS TYPE 04536206 N REI ABS NUMBER 0001627404-20112011-0000-0 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$7(69$/8(72 +,*++20(,11((' 2)5(3$,56$1'12 3529,'('&2036 6DOHV5DWLR &2' &RXQW\ V&DVH5$1 48$/,),('6$/(6 5(3257$1'21/< 7+5((48$/),(' 6$/(6&216,'(5 6/,*+7$'-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+22'73 3529,'('12&2036 7+(&2817< 5(&200(1'(' 9$/8(,6$12 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH PAGE 27 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 95,200 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 95,200 01 REDUCTION DECISION VALUE ($) MOTION 80,500 JA/PB DECISION COMMENTS Changed the EYB to 1965. Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 55 LEVEL BER CASE NUMBER 11-BER003736 APPEAL ID 5400 OWNER/ APPELLANT DANIELS, CARL F PARCEL ID/ VIN CONSE NT ABS TYPE 04544205 N REI ABS NUMBER 0001629626-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG ,VVXHV7367$7(6 9$/8(72+,*+$1' 3529,'('&2036 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH12 48$/,),('6$/(6 5(32577+(5()25( 6$/(65$7,2$1' &2'$5(1$7+($// 6$/(65(3257 &217$,1621/<21( 6$/(&216,'(5 6/,*+7$'-8670(17 2)7+((<%)25 &21',7,21,668(6 7+((<%:$6 &+$1*(')520 727+(&2036 3529,'('%<73$5( )25&($&7,9($1' 6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'73 3529,'('12&2036 7+(&2817< 5(&200(1'(' 9$/8(,6$ 65RU5HFRPPHQGHG 9DOXH PAGE 28 of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 135,900 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 128,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 128,200 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER003762 APPEAL ID 14 OWNER/ APPELLANT DRURY, PATRICIA H & GEORGE EDWARD PARCEL ID/ VIN CONSE NT ABS TYPE 04522211 N REI ABS NUMBER 0001622128-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG ,VVXHV7367$7(6 9$/8(72+,*+$1' 3529,'('&2036 6DOHV5DWLR &2' &RXQW\CV&DVH5$1 48$/,),('6$/(6 5(3257$1'21/< 7+5((48$/),(' 6$/(6&216,'(5 6/,*+7$'-8670(17 2)7+((<%)25 &21',7,21,668(6 7+((<%:$6 &+$1*(')520 727+(&2036 3529,'('%<73$5( $1'6$/(6 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'73 3529,'('12&2036 7+(&2817< 5(&200(1'(' 9$/8(,6$12 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH PAGE 29 of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 91,000 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 91,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 91,000 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 57 LEVEL BER CASE NUMBER 11-BER000526 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 37656 ELBERT ASSOC ATTN: MICHAEL OTT 04918104 N REI ABS NUMBER 0001638895-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'12 3529,'('&2036 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/9$&$17 /$1'6$/(6$)(: $'-8670(1760$'( 727+(/$1'/,1( )/22'3/$,1$& 72327+(73 3529,'('12&203 ,1)250$7,217+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 30 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 3,924,800 APPELLANT OPINION VALUE ($) STAFF REC 1,800,000 01 REDUCTION STAFF REC VALUE ($) DECISION 2,465,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 2,465,000 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER004364 APPEAL ID 9960 OWNER/ APPELLANT FURUSETH, OWEN & FURUSETH, HARRIET PARCEL ID/ VIN CONSE NT ABS TYPE 04917246 N REI ABS NUMBER 0001638854-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH12 48$/,),('6$/(6 5(32577+(5()25( 6$/(65$7,2$1' &2'$5(1$ &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 72$1'$''(' 6:,0%8))(5 7+(&203 ,1)250$7,21 3529,'('%<73 620(:(5()25&( $1'*297 6$/(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$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 31 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 172,600 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 170,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 170,900 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 59 LEVEL BER CASE NUMBER 11-BER004410 APPEAL ID 3105 OWNER/ APPELLANT GROUNDHOG PROPERTIES LLC PARCEL ID/ VIN CONSE NT ABS TYPE 04512245 N REI ABS NUMBER 0001619655-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73 V&DVHDQG,VVXHV73 67$7(69$/8(72 +,*+$1'3529,'(' &2036 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 86,700 0 02 NO CHANGE 86,700 ACCEPT STAFF REC 86,700 PB/JA 0 85,300 0 02 NO CHANGE 85,300 ACCEPT STAFF REC 85,300 PB/JA 6DOHV5DWLR &2' &RXQW\ V&DVH $&&25',1*727+( 48$/,),('6$/(6 5(32577+( $66(66('9$/8( 3529,'(6(48,7< 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'73 3529,'('&2036 7+$7$5(6+2:121 7+(6$/(65(32576 7+(&2817< 5(&200(1'(' 9$/8(,6$12 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH 9:00 AM 60 BER 11-BER004654 9665 HUNTER, HORACE R / JUDY H FRANKLIN 04521108 N REI 0001621779-20112011-0000-0 01 Above Market )RUHFORVXUH1R WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(72 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(32577+$7+$6 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 727+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'73 3529,'('&2036 7+$7$5(%$1.6$/( $1'6$/(7+( &2817< 5(&200(1'(' 9$/8(,6$12 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH PAGE 32 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 61 LEVEL BER CASE NUMBER 11-BER004373 APPEAL ID 30770 OWNER/ APPELLANT JARAMILLO, LUBIER DE JESUS PARCEL ID/ VIN CONSE NT ABS TYPE 04537214 N REI ABS NUMBER 0001627561-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+5(3$,572 3523(57<1(('(' $1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(32577+$7+$6 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 72$1'$''(' 6:,0%8))(5 735(&(,9(6 (/'(5/<(;(037,21 )257+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'73 3529,'('&2036 7+$7$5(6$/( $1'$&7,9(6$/( 7+(&2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 33 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 96,700 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 94,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 94,300 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 62 LEVEL BER CASE NUMBER 11-BER004702 APPEAL ID 4675 OWNER/ APPELLANT LAFAYETTE, SHERELL A PARCEL ID/ VIN CONSE NT ABS TYPE 04523410 N REI ABS NUMBER 0001622677-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG ,VVXHV7367$7(6 9$/8(722+,*+$1' 3529,'('&2036 6DOHV5DWLR1$ &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$7+(68%-(&7,6$ %$1.6$/(7+( &20363529,'('%< 73$5(%$1.$1' *2976$/(6)520 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 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH PAGE 34 of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 101,300 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 101,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 101,300 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 63 LEVEL BER CASE NUMBER 11-BER004375 APPEAL ID 30741 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE MISENHEIMER, JOHN II 04522127 N REI ABS NUMBER 0001622093-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 727+(&2036 3529,'('%<73$5( %$1.$1'*297 6$/(6)520 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 35 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 109,700 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 104,100 01 REDUCTION DECISION VALUE ($) MOTION 92,900 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 64 LEVEL BER CASE NUMBER 11-BER004773 APPEAL ID 9974 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE PRESSWOOD, HUGH & PRESSWOOD, KATHY 04912407 N REI ABS NUMBER 0001638170-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<% :$6&+$1*(')520 727+( &203,1)250$7,21 3529,'('%<73 620(:(5()25&( 6$/($1'/(667+$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 &+$1*(,19$/8( 65RU5HFRPPHQGHG 9DOXH PAGE 36 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,900 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,900 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER003758 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 3036 ROWE, JERRY E JR & ROWE, DEBORAH L 04524311 N REI ABS NUMBER 0001623129-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH12 48$/,),('6$/(6 5(32577+(5()25( 6$/(65$7,2$1' &2'$5(1$ &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(67+((<%:$6 &+$1*(')520 7212&2036 3529,'('%<737+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 37 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 90,300 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 88,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 88,300 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 66 LEVEL BER CASE NUMBER 11-BER004783 APPEAL ID 20101 OWNER/ APPELLANT SMITH, KENENTH C PARCEL ID/ VIN CONSE NT ABS TYPE 04532614 N REI ABS NUMBER 0001626005-20112011-0000-0 REASON 01 Above Market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of 45 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 101,000 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 99,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 99,200 JA/PB DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 67 LEVEL BER CASE NUMBER 11-BER004785 APPEAL ID 7451 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE STEINBERGER, NORMAN F 04524413 N REI ABS NUMBER 0001623267-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH12 48$/,),('6$/(6 5(32577+(5()25( 6$/(65$7,2$1' &2'$5(1$ &216,'(56/,*+7 $'-8670(172)7+( (<%)25&21',7,21 ,668(6&+$1*((<% )52072 7+(&2036 3529,'('%<73 :(5(6+257$1' %$1.6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 39 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 83,500 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 83,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 83,500 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 68 LEVEL BER CASE NUMBER 11-BER003975 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 30742 STIKELEATHER, RICHARD W 04525228 N REI ABS NUMBER 0001623593-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( 68%-(&7:$6$%$1. 6$/(&216,'(5 6/,*+7$'-8670(17 2)7+((<%)25 &21',7,21,668(6 $/627+(5(:(5( 7:2&255(&7,216 727+(/,67,1*0$'( $''('$/80%5,&. &+$1*((<% )52072 7+(&2036 3529,'('%<73 :(5(08/7,3$5&(/ $1'%$1.6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 40 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 62,400 APPELLANT OPINION VALUE ($) STAFF REC 0 03 INCREASE STAFF REC VALUE ($) DECISION 62,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 62,600 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 69 LEVEL BER CASE NUMBER 11-BER003893 APPEAL ID 30762 OWNER/ APPELLANT STOUT, JEANETTE T PARCEL ID/ VIN CONSE NT ABS TYPE 04534326 N REI ABS NUMBER 0001626778-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6 WESTON, AL 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR1$ &2'1$ &RXQW\ V&DVH5$1$ 48$/,),('6$/(6 5(3257+$621/< 6$/()257+(1%+' 7+(5()25(6$/(6 5$7,2$1'&2'$5( 1$7+(68%-(&7 :$6$*2976$/( &216,'(56/,*+7 $'-8670(172)7+( 6:,0%8))(5 7+(&2036 3529,'('%<73 :(5()25(&/2685( $1'6$/(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$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 41 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 87,800 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 85,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 85,100 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 70 LEVEL BER CASE NUMBER 11-BER004500 APPEAL ID 30760 OWNER/ APPELLANT TEMPLETON, THOMAS PARCEL ID/ VIN CONSE NT ABS TYPE 04510301 N REI ABS NUMBER 0001619526-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'()52072 7+(&2036 3529,'('%<73 :(5()25(&/2685( $1'48,7&/$,07+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 42 of 45 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 107,600 APPELLANT OPINION VALUE ($) STAFF REC 0 02 NO CHANGE STAFF REC VALUE ($) DECISION 107,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 107,600 PB/JA DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. 9:00 AM 71 LEVEL BER CASE NUMBER 11-BER004519 APPEAL ID 30754 OWNER/ APPELLANT TEMPLETON, THOMAS PARCEL ID/ VIN CONSE NT ABS TYPE 04510309 N REI ABS NUMBER 0001619538-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 108,200 0 02 NO CHANGE 108,200 ACCEPT STAFF REC 108,200 JA/PB 0 105,100 0 02 NO CHANGE 105,100 01 REDUCTION 99,500 PB/JA 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(6 &216,'(56/,*+7 $'-8670(172)7+( *5$'()52072 7+(&2036 3529,'('%<73 :(5()25(&/2685( $1'48,7&/$,07+( 68%-(&73523(57< ,6$66(66(' (48,7$/%<:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH 9:00 AM 72 BER 11-BER004748 41775 WILKERSON, RONALD & WILKERSON, MARK 04516102 N REI 0001620539-20112011-0000-0 01 Above Market )RUHFORVXUH1$ WESTON, AL 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV73 67$7(69$/8(722 +,*+$1'3529,'(' &2036 6DOHV5DWLR &2' &RXQW\ V&DVH$ 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( &20363529,'('%< 73:(5(352%$7( %$1.6$/($1'48,7 &/$,07+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9DOXH PAGE 43 of 45 DECISION COMMENTS Board of Equalization and Review - October 20, 2011 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 73 BER 11-BER003377 39799 FIRST UNION NATIONAL BANK OF NORTH CAROLINA / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04711103 Y REI 0001632882-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$ &2'1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV RFFXSLHGE\:HOOV)DUJR DQGRZQHURFFXSLHGLQD VXEXUEDQDUHDRI FKDUORWWH7KHODQGLV HTXLWDEOHZLWKRWKHU SURSHUWLHVLQWKHDUHD 65 1& 0 4,356,000 0 WITHDRAWAL 4,356,000 Withdrawn 0 9:00 AM 74 BER 11-BER003380 40382 FIRST UNION NATIONAL BANK OF NORTH CAROLINA C/O WACHOVIA BANK / THOMSON REUTERS ATTN: SUZANNE MARKLEY 04711104 Y REI 0001632884-20112011-0000-0 01 Above Market )RUHFORVXUH1R JACKSON, 6DOH'DWH1$6DOH CECIL 3ULFH1$ 732SLQLRQRI9DOXH1$ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 1$ 6DOHV5DWLR1$&2' 1$ &RXQW\CV&DVH7KH VXEMHFWSURSHUW\LV RFFXSLHGE\:HOOV)DUJR DQGRZQHURFFXSLHGLQD VXEXUEDQDUHDRI FKDUORWWH7KHEXLOGLQJLV OLVWHGDV$FODVVDQG FDUULHVDPDUNHWUDWHRI SHUVTIRRW 65 0 186,201,90 0 0 WITHDRAWAL 225,869,500 Withdrawn 0 9:00 AM 75 BER 11-BER002294 40143 RATCLIFFE, LOUIS G JR & RATCLIFFE, JOSEPH STARKE / EASLEY, MCCALEB & ASSOCIATES, INC - ATTN: TOM BERRY 04510109 Y REI 0001619468-20112011-0000-0 01 Above Market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ithdrawn 0 PAGE 44 of 45 JACKSON, CECIL DECISION COMMENTS Board of Equalization and Review - October 20, 2011 Notes: 11-BER-003129 was rescheduled to 10/6. 045-442-15 added to docket per Al. 11-BER-003674 (41452; 045-101-14 was rescheduled to 11/3. Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 45 of 45 BER CHAIRMAN