Board of Equalization and Review - November 3, 2011
Date run: 4/25/2012 10:11:54 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-BER004443
11/3/2011
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22742
2421
COMMONWEALT
H AVENUE
TRUST - ATTN:
MICHAEL
MOULTON
12903117
N
REI
ABS NUMBER
0001822659-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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6DOH'DWH
1$6DOH3ULFH1$
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PAGE 1 of 49
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
146,400
APPELLANT
OPINION VALUE
($)
STAFF REC
90,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
146,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
138,000 DG/UM
DECISION
COMMENTS
EYB changed from
1990 to 1985; Heat
changed to Air
ducted, Central AC
added; Hardwood
floors removed,
carpet changed to
100%; Sheetrock
removed and
changed to
Masonry/Min
Board of Equalization and Review - November 3, 2011
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER001534
APPEAL
ID
33662
OWNER/
APPELLANT
ANDERSON,
EDMUND NIELS
II
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12906491
N
REI
ABS NUMBER
0001823261-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKSURSHUW\LQ
ORZLQFRPHKLJKFULPH
DUHDLQF&KDUOROWWH
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
160,200
85,000 01
REDUCTION
160,000 01
REDUCTION
140,600 DG/UM
0
61,400
50,000 01
REDUCTION
59,900 ACCEPT
STAFF REC
59,900 UM/DG
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73LQFOXGHVVDOH
PXOWLSDUFHODQGUHODWHG
VDOHVLQIR8QDEOHWR
JDWKHUVDOHVGDWDIRU
GXSOH[HV65 9:00 AM 3
BER
11-BER003822
32739
BERRYHILL,
BARBARA D C/O
BERRYHILL
REALTY CO
09905109
N
REI
0001742606-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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EDQNUHODWHGDQGVDOHV
WKDWDUHDUHZLWKLQWKH
UDQJHRIVXEMHFWVYDOXH
65 PAGE 2 of 49
GRIFFIN,
MIKE
DECISION
COMMENTS
Grade changed from
24 to 21. EYB
changed from 1980 to
1975
Board of Equalization and Review - November 3, 2011
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003815
APPEAL
ID
12444
OWNER/
APPELLANT
BERRYHILL, L
DAVID JR &
BERRYHILL,
BARBARA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12907116
N
REI
ABS NUMBER
0001823424-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
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 ($)
MOTION
GRIFFIN,
MIKE
0
166,500
150,000 01
REDUCTION
155,600 ACCEPT
STAFF REC
155,600 DG/UM
GRIFFIN,
MIKE
0
64,900
19,500 01
REDUCTION
55,100 ACCEPT
STAFF REC
55,100 UM/DG
GRIFFIN,
MIKE
0
75,700
75,700 ACCEPT
STAFF REC
75,700 DG/UM
6DOHV5DWLR
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XQTXDOLILHGEDQN
SUREDWHDQG
IRUHFORVXUHVVDOHV65
9:00 AM 5
BER
11-BER001759
27056
DEATON
CAPITAL LLC ATTN: ROBERT
DEATON
09901220
N
REI
0001740648-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
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65 9:00 AM 6
BER
11-BER002899
27065
FIFTH THIRD
BANK NA /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
09904232
N
REI
0001742587-20112011-0000-0
01 Above
Market
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PAGE 3 of 49
0 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003733
APPEAL
ID
1374
OWNER/
APPELLANT
FLOYD,
CHARLES B
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09910236
N
REI
ABS NUMBER
0001745009-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKSHU
DSSUDLVDOVXSSOLHG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
0
84,800
46,000 01
REDUCTION
0
161,900
95,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
84,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
75,200 UM/DG
6DOHV5DWLR
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DSSUDLVDOLQFOXGHV
XQTXDOLILHGJRYCWEDQN
SUREDWHDQGRWKHUEDG
VDOHV65 9:00 AM 8
BER
11-BER003793
13145
FRANCESCHI,
GARY
12901506
N
REI
0001822404-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
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PAGE 4 of 49
GRIFFIN,
MIKE
147,800 ACCEPT
STAFF REC
147,800 DG/UM
DECISION
COMMENTS
EYB changed from
1985 to 1975
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER003881
APPEAL
ID
12428
OWNER/
APPELLANT
FREY, KYLE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12909133
N
REI
ABS NUMBER
0001824111-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
143,800
95,000 03 INCREASE
145,900 ACCEPT
STAFF REC
145,900 DG/UM
0
74,100
0 02 NO
CHANGE
74,100 ACCEPT
STAFF REC
74,100 DG/UM
6DOHV5DWLR
&2'
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IRUFHGVDOH3URSHUW\LV
HTXLWDEOHWRRWKHUVLQ
DUHD65 9:00 AM 10
BER
11-BER002879
27061
GREENE,
DONNY R /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
09904212
N
REI
0001742556-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$
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RWKHUSURSHUWLHVLQ
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SURYLGHGE\7365
12&+$1*(
PAGE 5 of 49
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER002547
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
27450
PAXTON WOODS
PROPERTIES
LLC
12908416
N
REI
ABS NUMBER
0001823868-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
UHODWHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKGLIILFXOW\LQ
NHHSLQJXQLWVUHQWHG
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
194,200
110,000 01
REDUCTION
171,100 01
REDUCTION
149,400 DG/UM
0
76,600
61,000 01
REDUCTION
77,300 01
REDUCTION
74,200 DG/UM
DECISION
COMMENTS
GRADE CHANGED
FROM 24 TO 24.
EYB CHANGED TO
1975
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VDOH65 9:00 AM 12
BER
11-BER001546
27068
PEAY, BETTY
09903108
N
REI
0001742155-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKIRUZKDW
VKHSDLGIRULW
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&2'
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LQIRFRUUHFWHGDWWLPHRI
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VKLQJOHVDQGLQIOXHQFH
FRGHLQODQGOLQHIRUVZLP
EXIIHU,QIRSURYLGHG
E\73LV+8'VWDWHPHQW
65 PAGE 6 of 49
-20% FOR
TOPOGRAPHY
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER003846
APPEAL
ID
3119
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
POWELL,
CAROLINE &
GREEN, BRIAN
12903412
N
REI
ABS NUMBER
0001822724-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$VVHVVPHQWWRKLJK
OHQGLQJDSSUDLVDOFDPH
LQOHVVWKDQSXUFKDVH
SULFH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
GRIFFIN,
MIKE
0
168,000
145,000 01
REDUCTION
GRIFFIN,
MIKE
0
121,400
80,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
145,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
145,300 DG/UM
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)$7XSSHUVWRU\DQGWKLV
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UHVSHFWLYHO\$FFRUGLQJ
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SUHGRPLQHQWO\LQIORRG
SODLQDUHDDQG
DGMXVWPHQWWRODQGOLQH
IRU)3DGGHG7KHUH
ZDVDOVRDGMXVWPHQW
GXULQJWKHLQIRUPDOVWDJH
WRR65 9:00 AM 14
BER
11-BER003799
12435
RUNYAN,
WILLIAM J
12907412
N
REI
0001823500-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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733ULYDWH$SSUDLVDO
1$
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HTXLWDEOHWRRWKHUVORWVLQ
QHLJKERUKRRG65
PAGE 7 of 49
92,400 01
REDUCTION
85,600 UM/DG
90% RESIDUAL
VALUE ADDED
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER000465
APPEAL
ID
26031
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
S S
PROPERTIES
AND
INVESTMENTS
09911303
N
REI
ABS NUMBER
0001745730-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
Y$/8(72+,*+
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
90,300
50,000 02 NO
CHANGE
90,300 ACCEPT
STAFF REC
90,300 UM/DG
GRIFFIN,
MIKE
0
75,400
50,000 03 INCREASE
75,600 ACCEPT
STAFF REC
75,600 UM/DG
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EDQNVDOHV65 12
&+$1*(
9:00 AM 16
BER
11-BER000463
26027
S S
PROPERTIES
AND
INVESTMENTS
09920235
N
REI
0001751636-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
1$6DOH3ULFH
732SLQLRQRI9DOXH
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73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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HTXLWDEOHWRRWKHUVLQ
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E\73LQFXGHV
XQTXDOLILHGIRUHFORVXUH
JRYCWEDQNDQGIRUFHG
VDOHV65 PAGE 8 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER004494
APPEAL
ID
13151
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SMITH, EDGAR
JR & SMITH,
JAMES
12904127
N
REI
ABS NUMBER
0001822814-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJK9HU\IHZ
XSJUDGHVWRKRXVHVLQFH
EHLQJEXLOW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
137,500
119,200 01
REDUCTION
136,500 01
REDUCTION
124,100 DG/UM
GRIFFIN,
MIKE
0
55,800
20,000 01
REDUCTION
47,800 ACCEPT
STAFF REC
47,800 UM/DG
GRIFFIN,
MIKE
0
65,400
49,000 01
REDUCTION
65,400 01
REDUCTION
63,400 DG/UM
DECISION
COMMENTS
GRADE CHANGED
TO 21 FROM 23;
HEAT CHANGED TO
OIL/WOOD/COAL
FROM GAS;
CHANGED EYB
FROM 1985 TO 1975
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
RQDQGWKH
KRXVHDSSHDUHGWREHLQ
SRRUFRQGLWLRQ7KH
JDUDJHXQLWSULFHZDV
WDNHQWRIRU
FRQGLWLRQ+RXVHLV
HTXLWDEOHWRRWKHUVLQ
QHLJKERUKRRG*UDGHDQG
(<%65 9:00 AM 18
BER
11-BER000481
26033
STIKELEATHER,
RICHARD
09901121
N
REI
0001740563-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$VVHVPHQWWRKLJK
6DOHV5DWLR
&2'
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RQDQG
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SRRUFRQGLWLRQ(<%
WDNHQWRDQGURRI
VWUXFWXUHFKDQJHGWR
+,3,QIRSURYLGHGE\73
LQFOXGHVXQTXDOLILHG
IRUHFORVXUHJRYCWEDQN
DQGIRUFHGVDOHV65
9:00 AM 19
BER
11-BER000469
26021
STIKELEATHER,
RICHARD
09904157
N
REI
0001742533-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
RQDQG
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FRQGLWLRQ,WLVHTXLWDEOH
WRRWKHUKRPHVLQ
QHLJKERUKRRGE\*UDGH
DQG(<%,QIRSURYLGHG
E\73LQFOXGHV
XQTXDOLILHGIRUHFORVXUH
JRYCWEDQNDQGIRUFHG
VDOHV65 PAGE 9 of 49
EYB CHANGED
FROM 1985 TO 1982
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER000476
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26028
STIKELEATHER,
RICHARD
09905523
N
REI
ABS NUMBER
0001742871-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
73
3ULYDWH$SSUDLVDO1$
$SSUDLVDO'DWH1$
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
55,700
25,000 01
REDUCTION
47,700 ACCEPT
STAFF REC
47,700 DG/UM
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH
$SSUDLVDO1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
+RXVHEXLOWLQPLGGOHRI
ORWV=LOORZHVWLPDWHV
YDOXHDWOHVVKLJKFULPH
DUHD
0
81,100
45,580 01
REDUCTION
68,900 01
REDUCTION
58,700 DG/UM
DECISION
COMMENTS
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
RQDQG
DSSHDUHGWREHLQYHU\
SRRUFRQGLWLRQDWWKDW
WLPH(<%FKDQJHGWR
DQGURRIVWUXFWXUH
FKDQJHGWR+,3,QIR
SURYLGHGE\73LQFOXGHV
XQTXDOLILHGIRUHFORVXUH
JRYCWEDQNDQGIRUFHG
VDOHV65 9:00 AM 21
BER
11-BER002488
27062
TODD, JOHN &
TODD, JUDY
09905410
N
REI
0001742724-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQILHOG
DQGOLVWLQJ
LQIRZDVFRUUHFWHGRQWKH
UHFRUGFDUGWRUHIOHFWQR
VKHGRUSXPSKRXVHRQ
ODQGFDUSRUWXQLWSULFH
FKDQHGWRYLQ\O
VLGLQJIRUSULPDU\ZDOOV
DQGGHFNDUHDDURXQG
IURQWRIKRXVHDGGHGWR
UHFRUG)23RQEDFN
WDNHQRII$GMXVWPHQWWR
ODQGOLQHIRUVL]HRI
SDUFHOORWV65
PAGE 10 of 49
-35% SIZE
INFLUENCE CODE
FROM -10%
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER003891
APPEAL
ID
23250
OWNER/
APPELLANT
WAMPLER,
FRANK E JR
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09930110
N
REI
ABS NUMBER
0001753005-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKIRUUHFHQW
DSSUDLVDO
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
104,900
79,000 01
REDUCTION
104,600 ACCEPT
STAFF REC
104,600 UM/DG
GRIFFIN,
MIKE
0
57,700
42,000 01
REDUCTION
49,400 ACCEPT
STAFF REC
49,400 DG/UM
GRIFFIN,
MIKE
0
70,900
46,000 02 NO
CHANGE
70,900 ACCEPT
STAFF REC
70,900 DG/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHG
LQILHOGDQG
OLVWLQJLQIRZDVFRUUHFW
EHVLGHDGGLQJYLQ\O
IRUVHFRQGDU\ZDOO,WLV
HTXLWDEOHWRRWKHUKRPHV
LQQHLJKERUKRRGE\
*UDGHDQG(<%65
9:00 AM 23
BER
11-BER002165
27063
WILWORTH
PROPERTIES
LLC - ATTN: JOE
BORGESE
09901217
N
REI
0001740638-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV"""""""
6DOHV5DWLR
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DSSHDUHGWREHLQYHU\
SRRUFRQGLWLRQDQG(<%
ZDVFKDQJHGWR
1RLQIRZDVSURYLGHGE\
7365 9:00 AM 24
BER
11-BER002156
27066
WILWORTH
PROPERTIES
LLC - ATTN: JOE
BORGESE
09918502
N
REI
0001750447-20112011-0000-0
01 Above
Market
)RUHFORVXUH<(6
6DOH'DWH
1$6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV"""""""
6DOHV5DWLR
&2'
&RXQW\CV&DVH
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DQGOLVWLQJ
LQIRZDVFRUUHFWH[FHSW
URRIVWUXFWXUHZKLFKZDV
FKDQJHWR+,3URRI
+RXVHLVHTXLWDEOHWR
RWKHUVLQQHLJKERUKRRG
1RRWKHULQIRZDV
SURYLGHGE\7365
PAGE 11 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER000403
APPEAL
ID
27067
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
YEM, SOKHOM
09916603
N
REI
ABS NUMBER
0001749826-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV"""""
APPRAISER
GRIFFIN,
MIKE
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
92,900
80,000 03 INCREASE
98,100 ACCEPT
STAFF REC
98,100 UM/DG
0
1,626,700
0 03 INCREASE
1,626,700 ACCEPT
STAFF REC
1,626,700 UM/DB
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQILHOG
DQGOLVWLQJ
LQIRZDVFRUUHFWHGDIWHU
UHYLHZ8&3DGGHG
;6725$*(
DGGHG;
&$53257DGGHGDQG
KHDWLQJW\SHDQGIXHO
FKDQJHGWRDLUGXFWHG
JDV+RPHLVHTXLWDEOH
WRRWKHUVLQWKHDUHDLQ
*UDGHDQG(<%1R
RWKHULQIRZDVSURYLGHG
E\7365 9:00 AM 26
BER
11-BER001456
39873
1714
UNIVERSITY
COMMERCIAL
PLACE II / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
09702131
N
REI
0007149497-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
:$5(+286(RQDQ
DFWUDFWRQ
8QLYHUVLW\&RPPHUFLDO
3ODFHLQ&KDUORWWH7KH
EXLOGLQJKDGDQ59
ZKLFKHTXDOOLWWOHRUQR
YDOXH$IWHUDILHOG
LQVSHFWLRQWKH59
VKRXOGEHUHPRYHGDQG
DVVHVVHGDWIXOO
RFFXSDQ\7KH3UR
)RUPDWKDWVKRZVD
ILJXUHRIIRU
H[SHQVHVDQGD
FDSUDWHWKURXJK.DUQHV
IRUWK4XDUWHU7KH
LPSURYHPHQWKDVEHHQ
JUDGHGDV*22'DQGLV
HTXLWDEOHZLWKRWKHUOLNH
SURSHUWLHV7KH,QFRPH
DSSURDFKZDVXVHGWR
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:DUHKRXVH7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
LQYDOXHWR
PAGE 12 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER000598
APPEAL
ID
33846
OWNER/
APPELLANT
A&E REAL
ESTATES LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09921128
N
REI
ABS NUMBER
0001752047-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
.
733ULYDWH$SSUDLVDO
<HV
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$ERYH0DUNHW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
JACKSON,
CECIL
0
2,264,900
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVDPLQL
:$5(+286(RQDQ
DFWUDFWRQ1HZHOO
+LFNRU\*URYH5RDGLQ
&KDUORWWH7KH,QFRPH
DSSURDFKZDVXVHGWR
DUULYHDWDYDOXHEDVHG
RQ0DUNHW5HQWVIRUD
PLQLZDUHKRXVH7KH
FRXQW\UHFRPPHQGVD
LQFUHDVHLQYDOXHWR
0
1,680,700
APPELLANT
OPINION VALUE
($)
STAFF REC
920,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
906,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
906,500 UM/DG
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVFXUUHQWO\DVVHVVHGDW
7KHSURSHUW\
LVDFRQYHQLHQFHVWRUH
ORFDWHGRQ0LOWRQURDG
7KHDSSHOODQWKDV
VXSSOLHGDQSULYDWH
DSSULVDOWREDFNXSWKHLU
RSLQLRQ7KHFRXQW\KDV
VXSSOLHGDOLVWRI
&RQYHQLHQFH6WRUHVDOHV
WKDWKDYHWDNHQSODFHLQ
0(&./(1%85*
&2817<IURP
7KHVXEMHFWLVHTXLWDEO\
OLVWHGZLWKRWKHU
FRPSDUDEOH%XLOGLQJ
7\SHV+RZHYHUD
FRUUHFWLRQZDVPDGHWR
WKHPDUNHWLQFRPHDQG
H[FHVVODQG7KHFRXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHRI
9:00 AM 28
BER
11-BER001137
40805
AMERICAN
STORE LOCK #3
INC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
09701234
N
REI
0001734595-20112011-0000-0
01 Above
Market
PAGE 13 of 49
0 03 INCREASE
3,351,500 01
REDUCTION
2,984,200 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 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 29
BER
11-BER002476
25839
BABB, M
MCFALL / JAMES
B. ANGELL
09921126
N
REI
0001752042-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
VXSSRUWLQJ
GRFXPHQWDWLRQRQOLVLWQJ
IRUVDOH
6DOHV5DWLR1$&2'
1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI0LOWRQ5G7KH
FRXQW\KDVUHFRJQL]HGD
VL]HDGMXVWPHQWIRUERWK
]RQLQJVWKURXJK
WKHUHDURISURSHUW\7KH
VXEMHFWLVOLVWHGIRU
&RXQW\
UHFRPPHQGVDQHZ
DVVHVVHGYDOXHEDVHGRQ
WKHVHDGMXVWPHQWVRI
0
672,500
60,000 01
REDUCTION
9:00 AM 30
BER
11-BER001463
39611
BOLLAG,
MITCHEL &
BOLLAG, LINDA /
TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
09723101
N
REI
0001740459-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
RIIRI2UU5G7KHFRXQW\
KDVSHUVTIWRQ
WKLVWUDFWDQGKDVPDGH
DQDGMXVWPHQWRI
IRUVKDSHWRPDNH
SURSHUW\HTXLWDEOHZLWK
RWKHUWUDFWVLQWKHDUHD
&RXQW\UHFRPPHQGVD
YDOXHRI
0
87,100
38,000 03 INCREASE
PAGE 14 of 49
STAFF REC
VALUE ($)
DECISION
284,200 01
REDUCTION
74,100 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
284,200 UM/DG
117,700 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 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 31
BER
11-BER001460
40294
BOLLAG,
MITCHEL &
BOLLAG, LINDA /
TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
09723103
N
REI
0001740466-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
9DOXHDQGVL]H
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
FRPPHUFLDOO\]RQHG
WUDFWORFDWHGRIIRI
2UU5G7KHFRXQW\KDV
SHUVTIWRQWKLV
WUDFWDQGLVHTXLWDEOHZLWK
RWKHUWUDFWVLQWKHDUHD
$DGMXVWPHQWZDV
SODFHGRQWKHSURSHW\IRU
VKDSH7KHUHLVD
KRXVHRQWKHSURSHUW\
OLVWHGDV$9(5$*(ZLWK
DQ(<%RI&RXQW\
UHFRPPHQGVDYDOXHRI
0
2,651,000
1,220,000 01
REDUCTION
2,145,700 01
REDUCTION
1,943,300 DB/UM
9:00 AM 32
BER
11-BER003218
40817
BRANCH
BANKING &
TRUST /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
09931114
N
REI
0001753075-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
5HSUHVHQWHGE\
7KRPVRQ5HXWHUV7D[
5HSUHVHQWDWLYHV$352
)250$$1$/<6,6ZDV
VXSSOLHGXVLQJDOHDVH
UDWHRIVTIW
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFWLV
D%$1.9DOXHGE\WKH
,1&20($3352$&+DW
DQG
VXSSRUWHGE\WKH&267
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
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0
1,745,100
651,960 01
REDUCTION
1,622,300 01
REDUCTION
1,547,400 DG/UM
PAGE 15 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 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 33
BER
11-BER002009
37516
CLARDY, JAMES
F / JOHN
JORDAN
09713117
N
REI
0007269825-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
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732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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YDOXHWR
0
1,763,300
9:00 AM 34
BER
11-BER003687
41423
FUNDAMENTALS
CO TRUST /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
09302102
N
REI
0001726040-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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733ULYDWH$SSUDLVDO
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$SSHOODQWVHQWQR
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0
886,600
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1$
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6XEMHFWSURSHUW\LV
PDQXIDFWXULQJVSDFHRI
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PAGE 16 of 49
JACKSON,
CECIL
APPELLANT
OPINION VALUE
($)
STAFF REC
1,288,570 01
REDUCTION
1,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,327,300 ACCEPT
STAFF REC
1,327,300 UM/DG
886,600 ACCEPT
STAFF REC
886,600 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 35
BER
11-BER003671
41450
GEMTONE INC
C/O ECKERD
CORP REAL
ESTATE DEPT /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
09703107
N
REI
0001734857-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
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JACKSON,
CECIL
0
3,599,300
1,250,000 01
REDUCTION
1,733,800 ACCEPT
STAFF REC
1,733,800 UM/DG
9:00 AM 36
BER
11-BER001140
40413
GODWIN SIBS
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
09706110
N
REI
0001735812-20112011-0000-0
01 Above
Market
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JACKSON,
6DOH'DWH1$6DOH
CECIL
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732SLQLRQRI9DOXH1$
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0
4,890,600
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4,888,700 ACCEPT
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4,888,700 DG/UM
PAGE 17 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 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 37
BER
11-BER001134
40484
GUY
PROPERTIES
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
09711133
N
REI
0001737757-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH6DOH CECIL
3ULFH
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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LQFUHDVHLQYDOXHWR
EDVHGRQDQ
DGMXVWPHQWWRWKHPDUNHW
5HQW
0
779,700
9:00 AM 38
BER
11-BER000138
36472
LAND-O-SUN II
LLC C/O SUIZA
FOODS CORP /
ASSOCIATED
TAX
APPRAISERS
09305536
N
REI
0001726796-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
$SSHOODQWVHQWVDOHVRI
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0
1,574,700
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&2'1$
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6XEMHFWSURSHUW\LV
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&+$1*(LQYDOXH6HH
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PAGE 18 of 49
APPELLANT
OPINION VALUE
($)
STAFF REC
399,000 01
REDUCTION
971,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
613,900 01
REDUCTION
1,574,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
613,900 DG/UM
1,574,700 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 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 39
BER
11-BER002516
40882
MSC
THUNDERBIRD
LLC / PROPERTY
TAX ADVISORS
LLC - ATTN:
MICHAEL
DONOHUE
09711117
N
REI
0001737725-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
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1$
6DOHV5DWLR1$
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6XEMHFWSURSHUW\LVDPLQL
:$5(+286(RQDQ
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7KH,QFRPHDSSURDFK
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5HQWVIRUDPLQL
ZDUHKRXVH7KHFRXQW\
UHFRPPHQGVDLQFUHDVH
LQYDOXHWR
0
3,453,700
9:00 AM 40
BER
11-BER003014
41401
NEUSE INC C/O
FIRST CITIZENS
BANK #029 ATTN: PAUL
RIZZARDI
09923108
N
REI
0001752206-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH6DOH CECIL
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
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0
1,013,800
6DOHV5DWLR1$
&2'1$
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D%$1.9DOXHGE\WKH
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7KHDSSHOODQWVROGWKH
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8QLRQDQGZLOOEHXVHG
DVDEDQN7KHFRXQW\
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PAGE 19 of 49
APPELLANT
OPINION VALUE
($)
STAFF REC
3,000,000 03 INCREASE
462,500 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
5,617,300 ACCEPT
STAFF REC
936,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
5,617,300 DG/UM
936,500 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 41
BER
11-BER001131
40453
PM INC / MARVIN
F. POER AND
COMPANY ATTN: BYRON
PEARCE
09711102
N
REI
0001737678-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
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6DOHV5DWLR1$&2'
1$
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YDFDQWFRPPHUFLDOO\
]RQHGWUDFWORFDWHG
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7KHFRXQW\KDV
UHFRJQL]HGD8WLOLW\5LJKW
RI:D\WKURXJK
WKHUHDURISURSHUW\DV
ZHOOURDGZD\FRUULGRU
&RXQW\UHFRPPHQGVD
QHZDVVHVVHGYDOXH
EDVHGRQWKHVH
DGMXVWPHQWVRI
0
1,019,300
0 01
REDUCTION
17,000 ACCEPT
STAFF REC
17,000 DG/UM
9:00 AM 42
BER
11-BER003674
41452
RATCLIFFE,
LOUIS G JR /
INTERNATIONAL
APPRAISAL
COMPANY ATTN: RICK
BROWN
04510114
N
REI
0001619474-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR1$
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VXEMHFWSURSHUW\
HTXLWDEOHZLWKVLPLODU
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DGMXVWPHQWLVPDGHIURP
WRDFWXDO
6HHODQGVDOHSDUFHO
:DOJUHHQV
65 0
2,527,900
0 01
REDUCTION
2,330,200 ACCEPT
STAFF REC
2,330,200 UM/DG
PAGE 20 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 43
BER
11-BER004384
37420
REBPAT
LEASING
09711135
N
REI
0001737758-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
1$
6DOHV5DWLR1$
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WKH,QFRPH$SSURDFK
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HTXLWDEOHZLWKRWKHU
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0HFNOHQEXUJ&RXQW\DW
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SHUVTIW3URSHUW\LV
HTXLWDEO\OLVWHGDVZHOO
&RXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
JACKSON,
CECIL
0
1,031,200
9:00 AM 44
BER
11-BER002619
41544
ROYAL, REALTY
ASSOCIATES
LLC C/O STEIN
FIBERS LTD /
PROPERTY
ASSESSMENT
SERVICES, INC ATTN: LARRY W.
BURKS
09711109
N
REI
0001737698-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
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$SSHOODQWVHQWFRPSV
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6XEMHFWSURSHUW\LVD
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ZLWKDGMXVWPHQWVWRWKH
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LPSURYHPHQWKDVEHHQ
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DQGLVHTXLWDEOHZLWK
RWKHUOLNHSURSHUWLHV7KH
,QFRPHDSSURDFKZDV
XVHGWRDUULYHDWDYDOXH
EDVHGRQ0DUNHW5HQWV
IRU:DUHKRXVH7KH
FRXQW\UHFRPPHQGVD
LQFUHDVHLQYDOXHWR
0
3,132,100
PAGE 21 of 49
APPELLANT
OPINION VALUE
($)
STAFF REC
279,462 01
REDUCTION
2,554,100 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
711,500 01
REDUCTION
3,132,100 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
711,500 DG/UM
3,132,100 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 45
BER
11-BER002399
41469
SAMOS
PARTNERSHIP
C/O CVS
PHARMACY INC
#3540-02 /
SPECTRUM
PROPERTY TAX
ADVISORS INC ATTN: ROBERT
M LELAND JR.
10117342
N
REI
0001756125-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR1$
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WRDFWXDO
7KHLQFRPHDSSRUDFKLV
WKHPRVWDSSOLFDEOH
DSSURDFKWRYDOXH6HH
ODQGVDOHSDUFHO
:DOJUHHQV
65 0
2,853,500
9:00 AM 46
BER
11-BER000484
37497
SMAJLOVIC,
MEVLUDIN &
SMAJLOVIC,
TIMA
09722203
N
REI
0001740411-20112011-0000-0
01 Above
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JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSUDLVDO'DWH1$
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$SSHOODQWVXEPLWWHGIRU
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DFWUDFWRQ,QGXVWULDO
&HQWHU&LUFOHLQ
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EDVHGRQ0DUNHW5HQWV
IRU:DUHKRXVH7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQLQYDOXHWR
0
701,000
PAGE 22 of 49
APPELLANT
OPINION VALUE
($)
STAFF REC
2,321,000 02 NO
CHANGE
492,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
2,853,500 02 NO
CHANGE
643,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
2,853,500 DG/UM
643,800 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER003438
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40826
TEERED LLC C/O
WACHOVIA
BANK, N.A. /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10731406
N
REI
ABS NUMBER
0001769608-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
YDOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
JACKSON,
CECIL
0
1,054,600
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
YDOXH
0
286,500
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,054,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,054,600 DG/UM
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFWLV
D%$1.9DOXHGE\WKH
&267$3352$&+DW
DQGVXSSRUWHG
E\WKH,1&20(
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHGIRXU
VDOHVRI%$1.6LQ
&KDUORWWHIURP
7KHFRXQW\UHFRPPHQGV
D1&
9:00 AM 48
BER
11-BER001858
41023
WILL, GARTH /
EQUITAX - ATTN:
CARL HENSLEY
09301512
N
REI
0001726026-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFWLV
DVHOIVHUYH&$5:$6+
9DOXHGE\WKH&267
$3352$&+DW
DQGVXSSRUWHG
E\WKH,1&20(
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHG
VDOHVRI6HOIVHUYH
FDUZDVKHVLQ&KDUORWWH
IURP7KH
FRXQW\UHFRPPHQGVD
1&
PAGE 23 of 49
225,000 01
REDUCTION
256,300 01
REDUCTION
256,300 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER000568
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
505
BASILY, NASR N
09308417
N
REI
ABS NUMBER
0001727713-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
3529,'('%<73
620(:(5($&7,9(
/,67,1*)256$/(6
$1'$)25(&/2685(
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 24 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
91,300
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
73,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
73,500 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER000589
APPEAL
ID
3002
OWNER/
APPELLANT
BLASH,
ROSSANA &
BLASH,
KENNETH
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10704209
N
REI
ABS NUMBER
0001765561-20112011-0000-0
REASON
03 Equity
Issue
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722/2:$1'
3529,'('&2036
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1$
48$/,),('6$/(6
5(3257+$621/<
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$7+(&203
,1)250$7,21
3529,'('%<73
620(:$6$
6$/(7+(&855(17
9$/8(,6/2:(5
7+$17+(9$/8(
:+,&+5()/(&76$
'2:17851,17+(
(&2120<7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 25 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
78,500
APPELLANT
OPINION VALUE
($)
STAFF REC
95,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
78,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
78,500 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 51
LEVEL
BER
CASE
NUMBER
11-BER003604
APPEAL
ID
30674
OWNER/
APPELLANT
BUCH, ALAN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10727206
N
REI
ABS NUMBER
0001768923-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('12&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,1612
9$&$17/$1'6$/(6
$//7+(3$5&(/6,1
7+,61(,*+%25+22'
+$9(7+(6$0(/27
9$/8(7+(&855(17
9$/8(,6/2:(5
7+$17+(9$/8(
:+,&+5()/(&76$
'2:17851,17+(
(&2120<7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 26 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
24,700
APPELLANT
OPINION VALUE
($)
STAFF REC
12,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
24,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
24,700 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER001683
APPEAL
ID
25827
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
COFFMAN,
MARTHA JANE
WHITE
09304230
N
REI
ABS NUMBER
0001726575-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('12&2036
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
79,100
69,500 01
REDUCTION
71,400 ACCEPT
STAFF REC
71,400 DG/UM
0
117,700
69,000 01
REDUCTION
99,200 ACCEPT
STAFF REC
99,200 UM/DG
6DOHV5DWLR
&2'
&RXQW\CV&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+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,
65RU5HFRPPHQGHG
9DOXH
9:00 AM 53
BER
11-BER003242
70
DICKERSON,
RANDY JAY
09309905
N
REI
0001728072-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('12&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,167:2
6$/(6&216,'(5
6/,*+7$'-8670(17
2)7+((<%)25
&21',7,21,668(6
7+((<%:$6
&+$1*(')520
727+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 27 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 54
LEVEL
BER
CASE
NUMBER
11-BER001754
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
28341
EURY, MILDRED
& EURY,
RICHARD
10712228
N
REI
ABS NUMBER
0001766636-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('12&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
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+(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 28 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
136,100
APPELLANT
OPINION VALUE
($)
STAFF REC
110,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
130,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
130,100 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER000721
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
4151
GORDON, DORIS
B
09313418
N
REI
ABS NUMBER
0001728799-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+,6,6
5(17$/3523(57<
$1',1&20(
,1)250$7,21,6
3529,'('7+((<%
:$6&+$1*(')520
727+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$
65RU5HFRPPHQGHG
9DOXH
PAGE 29 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
111,400
APPELLANT
OPINION VALUE
($)
STAFF REC
85,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
94,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
94,000 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 56
LEVEL
BER
CASE
NUMBER
11-BER000726
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
4145
GORDON, DORIS
BAKER
10116211
N
REI
ABS NUMBER
0001755870-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH12
48$/,),('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
727+(
&203,1)250$7,21
+$66$/(6$1'
3$5&(/72
$66(0%/(')25
'(9(/230(177+(
(<%:$6&+$1*('
)52072
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$
65RU5HFRPPHQGHG
9DOXH
PAGE 30 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
135,000
APPELLANT
OPINION VALUE
($)
STAFF REC
90,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
117,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
117,500 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER002480
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
31150
GUINEY,
RICHARD D. JR &
GUINEY, RITA
09305503
N
REI
ABS NUMBER
0001726757-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH12
48$/,),('6$/(6
5(32577+(5()25(
6$/(65$7,2$1'
&2'$5(1$
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
+$608/7,3$5&(/
6$/(6$1'$
)25(&/2685(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$
65RU5HFRPPHQGHG
9DOXH
PAGE 31 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
117,100
APPELLANT
OPINION VALUE
($)
STAFF REC
60,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
104,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
104,900 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER003602
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16914
JAFFA, BEN JR &
JAFFA,
FLORENCE /
MICHAEL I.
JAFFA
09303124
N
REI
ABS NUMBER
0001726208-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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$/6$/(6$
/,67,1*&255(&7,21
:$60$'('$''('
$/80&216,'(5
6/,*+7$'-8670(17
2)7+((<%)25
&21',7,21,668(6
7+((<%:$6
&+$1*(')520
727+(&203
,1)250$7,21+$6
/(666$/(
%$1.$1'
6$/(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 32 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
84,200
APPELLANT
OPINION VALUE
($)
STAFF REC
43,600 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
80,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
80,400 JB/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER003603
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16880
JAFFA, BEN JR &
JAFFA,
FLORENCE /
MICHAEL I.
JAFFA
09303128
N
REI
ABS NUMBER
0001726216-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
+$66$/($1'
%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$
65RU5HFRPPHQGHG
9DOXH
PAGE 33 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
96,600
APPELLANT
OPINION VALUE
($)
STAFF REC
57,800 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
80,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
80,800 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 60
LEVEL
BER
CASE
NUMBER
11-BER000483
APPEAL
ID
24880
OWNER/
APPELLANT
KINGSWAY
REALTY CO INC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10112516
N
REI
ABS NUMBER
0001755241-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$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&+$1*(')520
727+(
68%-(&7,65(17$/
3523(57<$1'73
','6(1'7+(5(17
52//$1'23(5$7,1*
67$7(0(177+(
&203,1)250$7,21
3529,'(':$6/(66
$1')25&(
6$/(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$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 34 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
112,100
APPELLANT
OPINION VALUE
($)
STAFF REC
70,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
100,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
100,900 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 61
LEVEL
BER
CASE
NUMBER
11-BER001724
APPEAL
ID
33308
OWNER/
APPELLANT
KOTROTSIOS,
GEORGIA D
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10103211
N
REI
ABS NUMBER
0001753190-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
68%-(&7,6$
)25(&/2685(7+,6
,65(17$/3523(57<
:,7+125(1752//
2523(5$7,1*
67$7(0(1773
67$7(67+(5(17,6
3(50217+7+(
&203,1)250$7,21
+$6$)25(&/2685(
$1'%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 35 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
99,100
APPELLANT
OPINION VALUE
($)
STAFF REC
56,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
99,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
99,100 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 62
LEVEL
BER
CASE
NUMBER
11-BER001688
APPEAL
ID
33296
OWNER/
APPELLANT
KOTROTSIOS,
GEORGIA D
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10109304
N
REI
ABS NUMBER
0001754591-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
68%-(&7,6$
)25(&/2685(7+,6
,65(17$/3523(57<
:,7+125(1752//
2523(5$7,1*
67$7(0(1773
67$7(67+(5(17,6
3(50217+7+(
&203,1)250$7,21
+$6$/(66
)25(&/2685($1'
%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 36 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
105,200
APPELLANT
OPINION VALUE
($)
STAFF REC
61,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
94,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
94,900 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER001282
APPEAL
ID
24886
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
LAMPLEY,
THOMAS &
LAMPLEY, SUE
10120220
N
REI
ABS NUMBER
0001756643-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
+$6$/(66
)25(&/2685($1'
%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 37 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
133,200
APPELLANT
OPINION VALUE
($)
STAFF REC
120,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
126,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
126,300 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 64
LEVEL
BER
CASE
NUMBER
11-BER000703
APPEAL
ID
3914
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MCREYNOLDS,
ELLEN C
09307206
N
REI
ABS NUMBER
0001727351-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(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$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 38 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
78,400
APPELLANT
OPINION VALUE
($)
STAFF REC
58,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
70,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
70,700 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER001364
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1579
NEWMAN
NORTH
CAROLINA
HOLDINGS I, LLC
09309706
N
REI
ABS NUMBER
0001728035-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(73
+$612&203
,1)250$7,217+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 39 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
110,900
APPELLANT
OPINION VALUE
($)
STAFF REC
92,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
98,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
98,700 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER000813
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
28879
NGUYEN, MAI
HOANG & TUYET
LAN THI LE
10116210
N
REI
ABS NUMBER
0001755869-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR1$
&2'1$
&RXQW\CV&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+(&203
,1)250$7,21
3529,'('%<73:$6
$/(66)25&(
$1'%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 40 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
135,000
APPELLANT
OPINION VALUE
($)
STAFF REC
60,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
117,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
117,500 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER001878
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16922
OSBORNE, JOHN
& OSBORNE,
THELMA /
CRANFORD,
BUCKLEY,
SCHULTZE,
TOMCHIN,
ALLEN & BUIE, P.
A. - ATTN: CRAIG
P. BUIE
09305407
N
REI
ABS NUMBER
0001726732-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(6&+$1*((<%
)52072
7+(&203
,1)250$7,21
3529,'('%<73:$6
$/(66$1'
%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 41 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
105,000
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
91,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
91,700 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 68
LEVEL
BER
CASE
NUMBER
11-BER000467
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
24866
STIKELEATHER,
RICHARD
10103111
N
REI
ABS NUMBER
0001753134-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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+(
68%-(&7,6$
)25(&/2685($1'
5(17$/3523(57<
7+(&203
,1)250$7,21
3529,'('%<73:$6
$/(66$1'
*297%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9DOXH
PAGE 42 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
76,000
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
76,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
76,000 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER000482
APPEAL
ID
24864
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STIKLEATHER,
RICHARD
10108423
N
REI
ABS NUMBER
0001754421-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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+(
68%-(&7,6$
)25(&/2685($1'
5(17$/3523(57<
7+(&203
,1)250$7,21
3529,'('%<73:$6
$/(66$1'
*297%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9DOXH
PAGE 43 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
105,200
APPELLANT
OPINION VALUE
($)
STAFF REC
30,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
105,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
105,200 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 70
LEVEL
BER
CASE
NUMBER
11-BER001881
APPEAL
ID
31149
OWNER/
APPELLANT
STIMPSON,
JOSEPH
WILLIAM
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09305321
N
REI
ABS NUMBER
0001726712-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
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+(
68%-(&7,65(17$/
3523(57<
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
3529,'('%<73:$6
$08/7,3$5&(/$1'
*297%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 44 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
105,000
APPELLANT
OPINION VALUE
($)
STAFF REC
48,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
68,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
68,200 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER001882
APPEAL
ID
31148
OWNER/
APPELLANT
STIMPSON,
JOSEPH
WILLIAM
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09305322
N
REI
ABS NUMBER
0001726714-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
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+(
68%-(&7,65(17$/
3523(57<
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(
&203,1)250$7,21
3529,'('%<73:$6
$08/7,3$5&(/$1'
*297%$1.6$/(7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 45 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
103,400
APPELLANT
OPINION VALUE
($)
STAFF REC
48,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
94,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
94,400 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 72
LEVEL
BER
CASE
NUMBER
11-BER002952
APPEAL
ID
28871
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STOKES, EDNA
& STOKES,
JONATHAN
10110109
N
REI
ABS NUMBER
0001754638-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
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$/6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
72$
6725$*(:$6
$''('7+(68%-(&7
,65(17$/3523(57<
$1'73','1C76(1'
7+(5(1752//25
23(5$7,1*
67$7(0(1712
&203,1)250$7,21
:$63529,'('7+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
PAGE 46 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
80,300
APPELLANT
OPINION VALUE
($)
STAFF REC
70,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
77,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
77,800 UM/DG
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 73
LEVEL
BER
CASE
NUMBER
11-BER002004
APPEAL
ID
25794
OWNER/
APPELLANT
WOODSTONE
PROPERTIES
INC - ATTN: JOE
BORGESE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
09717209
N
REI
ABS NUMBER
0001739196-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV7367$7(6
9$/8(722+,*+$1'
3529,'('&2036
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
68%-(&7,65(17$/
3523(57<$1'73
','1C76(1'7+(
5(1752//25
23(5$7,1*
67$7(0(1712
&203,1)250$7,21
3529,'('%<737+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
65RU5HFRPPHQGHG
9DOXH
PAGE 47 of 49
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
85,800
APPELLANT
OPINION VALUE
($)
STAFF REC
58,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
85,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
85,800 DG/UM
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER003285
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40201
FIRST
INDUSTRIAL B L
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
09713116
Y
REI
ABS NUMBER
0001737793-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWVXEPLWWHGD
UHQWLQFRPHVWDWHPHQW
IRUWKHSDVW\HDUV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
JACKSON,
CECIL
0
2,397,900
1,400,000 WITHDRAWAL
2,397,900 Withdrawn
0
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXSSOLHG
QRGDWD
0
325,800
0 WITHDRAWAL
325,800 Withdrawn
0
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVDQ
VTIWPHGLFDO
RIILFHEXLOGLQJORFDWHGDW
(DVWZD\'ULYHLQ
&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFW7KHEXLOGLQJ
EXLOWLQDQGKDV
PDQ\XSILWVVLQFHEHLQJ
RFFXSLHGDVDQPHGLFDO
IDFLOLW\7KHYDOXHZDV
DUULYHGVXLQJ111
OHDVHDQGPDUNHWUHQWRI
VTIW7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODUPHGLFDO
EXLOGLQJVDQGLVLQIHULRU
WRPRVW7+(
$33(//$17+$6
&+26(172
:,7+'5$:
9:00 AM 75
BER
11-BER003255
40362
KEITH, PEGGY
M / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
10121208
Y
REI
0001756802-20112011-0000-0
01 Above
Market
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
6(59,&(*$5$*(
ORDFWHGRQ&HQWUDO
$YHQXHLQ&KDUORWWH7KH
DSSHOODQWKDVVXSSOLHG
QRGDWD7KH,QFRPH
DSSURDFKZDVXVHGWR
DUULYHDWDYDOXHEDVHG
RQ0DUNHW5HQWVIRUD
VHUYLFHJDUDJH7KH
FRXQW\UHFRPPHQGVDQR
FKDQJHLQYDOXH
PAGE 48 of 49
DECISION
COMMENTS
Board of Equalization and Review - November 3, 2011
TIME
ROW
NO.
9:00 AM 76
LEVEL
BER
CASE
NUMBER
11-BER003269
APPEAL
ID
40878
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
WATERS, KMARTIN JR C/O
WATERS INC /
EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
09302106
Y
REI
ABS NUMBER
0001726049-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
9DOXH
6DOHV5DWLR1$&2'
1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVDPLQL
ZDUHKRXVH
FRPPHUFLDOO\]RQHG
WUDFWORFDWHGRQ(
6XJDU&UHHN5RDG7KH
FRXQW\KDVVXSSOLHGD
SURIRUPDWKDWLQGLFDWHVD
YDOXHRI
$OVRWKHFRXQW\KDV
DGGHGDIXQFWLRQDO
RQRQHRIWKHEXLOGLQJ
IURPSUHYLRXV
DVVHVVPHQW7KHFRVW
DSSURDFKLQGLFDWHVD
YDOXHRI7KH
FRXQW\UHFRPPHQGVD
LQFUHDVHLQYDOXH65
$SSHOODQW
FKRVHWR:,7+'5$:1
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
999,400
APPELLANT
OPINION VALUE
($)
STAFF REC
450,000 WITHDRAWAL
Notes:
11-BER-003674 (41452;045-101-14)was removed from the 10/20 docket and rescheduled to today.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 49 of 49
BER CHAIRMAN
STAFF REC
VALUE ($)
DECISION
999,400 Withdrawn
DECISION
VALUE ($)
MOTION
0
DECISION
COMMENTS