Board of Equalization and Review - November 17, 2011
Date run: 4/25/2012 10:19:51 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-BER003760
APPEAL
ID
7534
OWNER/
APPELLANT
1540 LAKEDELL
LLC
11/17/2011
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13111303
N
REI
ABS NUMBER
0001825838-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
123,900
99,000 01
REDUCTION
123,900 01
REDUCTION
97,800 AT/BF
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GRIFFIN,
6DOH'DWH
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142,500
0 01
REDUCTION
142,100 01
REDUCTION
117,600 AT/BF
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9:00 AM 2
BER
11-BER004318
21276
BENIZZI, PHILIP
& BENIZZI,
CATHERINE
13112312
N
REI
0001826094-20112011-0000-0
01 Above
Market
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VDOHV65 PAGE 1 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER003824
APPEAL
ID
12425
OWNER/
APPELLANT
BERRYHILL, L
DAVID JR &
BERRYHILL,
BARBARA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13102301
N
REI
ABS NUMBER
0001824657-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73CV&DVHDQG,VVXHV
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
142,900
125,000 01
REDUCTION
142,500 ACCEPT
STAFF REC
142,500 BF/AT
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
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RSHQLQJURRPXSWR
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0
141,900
120,000 01
REDUCTION
140,800 ACCEPT
STAFF REC
140,800 BF/AT
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XQTXDOLILHGIRUHFORVXUH
DQGSURSHUWLHVWKDWKDYH
EHHQIOLSSHG65
9:00 AM 4
BER
11-BER003786
12489
BULLOCH,
NANCY VASHAW
13108223
N
REI
0001825319-20112011-0000-0
01 Above
Market
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DVVHVVPHQW65
PAGE 2 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004059
APPEAL
ID
12469
OWNER/
APPELLANT
COLLISTER,
MARGARET
ANNE & KUNTZ,
BRAD
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13110311
N
REI
ABS NUMBER
0001825692-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH3ULFH
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
=LOORZFRPKRPHLQ
QHHGRIPDLQWHQDFH
LQVLGHDQGRXW
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
GRIFFIN,
MIKE
0
132,500
95,000 01
REDUCTION
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
UHODWHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKZDVSXWRQ
PDUNHWDQGGLGQRWVHOO
QRZUHQWLQJ
0
135,600
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
133,300 01
REDUCTION
127,800 BF/AT
123,000 ACCEPT
STAFF REC
123,000 BF/AT
6DOHV5DWLR
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TXDOLILHGVDOHV65
9:00 AM 6
BER
11-BER003774
906
DANIKAS,
AMELIA P
(TRUST) / STEVE
BAILEY
12911326
N
REI
0001824401-20112011-0000-0
01 Above
Market
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VDOH65 PAGE 3 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004674
APPEAL
ID
12466
OWNER/
APPELLANT
DEVORE,
WILLIAM N II
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13113107
N
REI
ABS NUMBER
0001826231-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
147,900
110,000 01
REDUCTION
147,900 01
REDUCTION
128,400 AT/BF
0
137,700
80,000 01
REDUCTION
137,400 01
REDUCTION
132,200 AT/BF
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65 9:00 AM 8
BER
11-BER002484
25013
GUINEY,
RICHARD D JR &
GUINEY, RITA
CAROL
13111407
N
REI
0001825922-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
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PAGE 4 of 46
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 9
LEVEL
BER
CASE
NUMBER
11-BER004498
APPEAL
ID
7368
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
HART, DAVID &
HART, RACHEL
13102116
N
REI
ABS NUMBER
0001824635-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
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APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
124,500
80,000 01
REDUCTION
124,500 01
REDUCTION
106,300 AT/BF
GRIFFIN,
MIKE
0
127,900
80,000 01
REDUCTION
129,200 01
REDUCTION
113,500 AT/BF
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65
9:00 AM 10
BER
11-BER001833
24649
LITTLE, THOMAS
JAY SR / JEFF &
WENDY
MORRISON
13112107
N
REI
0001825996-20112011-0000-0
01 Above
Market
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65
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PAGE 5 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER004481
APPEAL
ID
12495
OWNER/
APPELLANT
MCCALL,
RODNEY &
MCCALL,
MICHAEL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13112324
N
REI
ABS NUMBER
0001826114-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
UHODWHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKDQGFXUUHQW
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PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
133,800
95,000 01
REDUCTION
133,800 01
REDUCTION
117,000 BF/AT
0
141,900
78,000 01
REDUCTION
137,400 01
REDUCTION
123,400 AT/BF
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9:00 AM 12
BER
11-BER004775
12474
MEMORIAL
UNITED
METHODIST
CHURCH
13101216
N
REI
0001824555-20112011-0000-0
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Market
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6DOH'DWH1$6DOH
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FODLPGHHG65
PAGE 6 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER001569
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
27355
PEARCE, JAMES
G III
13111505
N
REI
ABS NUMBER
0001825965-20112011-0000-0
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 ($)
MOTION
GRIFFIN,
MIKE
0
125,700
90,000 01
REDUCTION
114,100 ACCEPT
STAFF REC
114,100 BF/AT
GRIFFIN,
MIKE
0
125,700
87,000 01
REDUCTION
130,000 01
REDUCTION
122,100 AT/BF
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DVSKDOWWRDUFKVKLQJOHV
73FRPSVSURYLGHG
LQFOXGHVUHORDQG
VDOHV65 9:00 AM 14
BER
11-BER003874
21275
QUILTY, ADAM &
QUILTY, ASHLEY
13110213
N
REI
0001825629-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH
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PAGE 7 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER004371
APPEAL
ID
21273
OWNER/
APPELLANT
RES
PROPERTIES
LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13105113
N
REI
ABS NUMBER
0001825117-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$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
132,200
0 01
REDUCTION
133,000 01
REDUCTION
121,900 AT/BF
GRIFFIN,
MIKE
0
141,800
115,000 01
REDUCTION
141,900 01
REDUCTION
123,500 AT/BF
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XQTXDOLILHGVDOHV65
9:00 AM 16
BER
11-BER004567
5023
ROWLEY, BRIAN
& ROWLEY,
CHERYL
13110416
N
REI
0001825763-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
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DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER000524
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
7734
SENDRY, CHRIS
J & SENDRY,
THERESA
13112226
N
REI
ABS NUMBER
0001826072-20112011-0000-0
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PAGE 9 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER004509
APPEAL
ID
12463
OWNER/
APPELLANT
THIEKER, GARY
& THIEKER,
CASSANDRA
PARCEL
ID/ VIN
CONSE
NT
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TYPE
13112114
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REI
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65 PAGE 10 of 46
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER000102
APPEAL
ID
6097
OWNER/
APPELLANT
WHITLEY,
JAMES L
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13113111
N
REI
ABS NUMBER
0001826238-20112011-0000-0
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0
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GRIFFIN,
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DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER004396
APPEAL
ID
13166
OWNER/
APPELLANT
WINSTEAD,
JOHN LESLIE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
12911203
N
REI
ABS NUMBER
0001824337-20112011-0000-0
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DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
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APPRAISER
PENALTY
AMOUNT
($)
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VALUE ($)
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($)
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VALUE ($)
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VALUE ($)
MOTION
9:00 AM 25
BER
11-BER003071
39808
5471 CENTRAL
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REUTERS ATTN: SUZANNE
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10304118
N
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0 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
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TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
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($)
STAFF REC
9:00 AM 28
BER
11-BER003074
40489
5471 CENTRAL
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THOMSON
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MARKLEY
10304125
N
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0001757021-20112011-0000-0
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CAROLINA
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PAGE 14 of 46
JACKSON,
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DECISION
VALUE ($)
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6,956,300 ACCEPT
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6,956,300 AT/BF
9,697,800 01
REDUCTION
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COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
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NT
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TYPE
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VALUE ($)
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9:00 AM 30
BER
11-BER001107
40873
CMC
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LLC / MARVIN F.
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DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
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APPRAISER
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AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
9:00 AM 32
BER
11-BER003104
41550
DBNCH CIRCLE
LLC C/O CIRCLE
K STORES, INC /
DOUG MORGAN
& CO, INC ATTN: DOUG
MORGAN
10509115
N
REI
0001762304-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
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GHYHORSPHQWVHHILOH
UHSRUW65 0
1,167,200
9:00 AM 33
BER
11-BER002037
36357
GAAMA FOODS
INC / PIEDMONT
PROPERTIES ATTN: STEVE
GENTRY/JIM
PYLER
10301136
N
REI
0001756951-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HV
JACKSON,
6DOH'DWH6DOH CECIL
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
<HV$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
$SSHOODQWKDVDQ
DSSUDLVDOOHDVHIHH
0
4,858,800
6DOHV5DWLR1$
&2'1$
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VXEMHFWSURSHUW\LVD
6XSHUPDUNHW7LUH&HQWHU
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VLPLODUSURSHUWLHV
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UHGXFWLRQLQYDOXHWR
PAGE 16 of 46
APPELLANT
OPINION VALUE
($)
STAFF REC
993,775 03 INCREASE
2,440,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
1,242,100 ACCEPT
STAFF REC
1,242,100 BF/AT
2,481,900 ACCEPT
STAFF REC
2,481,900 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER004065
APPEAL
ID
34481
OWNER/
APPELLANT
H/V CENTRAL
AVENUE LLC ATTN: DAVID
KRUG
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10304129
N
REI
ABS NUMBER
0001757028-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
1R'DWDVXSSOLHGRU
VXSSRUWLQJ
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
JACKSON,
CECIL
0
619,300
400,000 01
REDUCTION
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH1$
733ULYDWH$SSUDLVDO
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1$
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&2'1$
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LVHTXLWDEO\OLVWHGDVZHOO
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UHGXFWLRQWR
0
2,857,500
1,151,495 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
619,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
459,500 AT/BF
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
VTIW5HWDLOIUHH
VWDQGLQJVWRUHDIRUPHU
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YDOXHGSDUFHOEDVHGRQ
WKH&RVW$SSURDFKWR
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7KHDSSHOODQWVXEPLWWHG
QRGDWD5HQW5ROODQGRU
VDOHV7KHFRXQW\
UHFRPPHQGVD12
&+$1*(
9:00 AM 35
BER
11-BER003588
41315
MACPHER LLC /
MCGLADREY &
PULLEN LLP ATTN: STEVE
MENAKER
08002301
N
REI
0001707914-20112011-0000-0
01 Above
Market
PAGE 17 of 46
2,219,600 ACCEPT
STAFF REC
2,219,600 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 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 36
BER
11-BER000547
34058
MCLAUGHLIN,
JAMES &
MCLAUGHLIN,
SHIRLEY /
MILLER &
MILLER - ATTN:
J. JEROME
MILLER
10501201
N
REI
0001760631-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
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12&KDQJHLQYDOXH
JACKSON,
CECIL
0
243,900
97,600 01
REDUCTION
243,900 01
REDUCTION
97,600 AT/BF
9:00 AM 37
BER
11-BER000546
34062
MCLAUGHLIN,
JAMES &
MCLAUGHLIN,
SHIRLEY /
MILLER &
MILLER - ATTN:
J. JEROME
MILLER
10501202
N
REI
0001760632-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
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VKRZLQJDOOVDOHVLQWKH
WD[QHLJKERUKRRG
6XEMHFWSURSHUW\LV
HTXLWDEOHZLWKVLPLODU
SURSHUWLHVLQDUHD
&RXQW\UHFRPPHQGVD
12&KDQJHLQYDOXH
JACKSON,
CECIL
0
243,900
97,600 01
REDUCTION
243,900 01
REDUCTION
97,600 AT/BF
PAGE 18 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER001841
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40550
PISTONE, TOM &
PISTONE,
CRYSTAL
10501203
N
REI
ABS NUMBER
0001760634-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1RGDWDVXSSOLHG
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
JACKSON,
CECIL
0
689,500
500,000 01
REDUCTION
619,000 ACCEPT
STAFF REC
619,000 AT/BF
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5HSUHVHQWHGE\
7KRPVRQ5HXWHUV7D[
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D%$1.9DOXHGE\WKH
,1&20($3352$&+DW
DQG
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$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
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VDOHVRI%$1.6LQ
&KDUORWWHIURP
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQWR
0
1,539,500
0 01
REDUCTION
1,407,100 ACCEPT
STAFF REC
1,407,100 AT/BF
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD
6HUYLFH
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)DUPURDGLQ&KDUORWWH
7KHLPSURYHPHQWKDV
EHHQJUDGHGDVDYHUDJH
DQGEHORZDYHUDJHRQ
FDUGVDQGDQGLV
HTXLWDEOHZLWKRWKHUOLNH
SURSHUWLHV7KH,QFRPH
DSSURDFKZDVXVHGWR
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RQ0DUNHW5HQWVIRU
VHUYLFHJDUDJHDQG
:DUHKRXVH7KHFRVW
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DFFXUDWHYDOXHGXHWR
DJHDQGZHDUDQGWHDU
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQLQYDOXHWR
9:00 AM 39
BER
11-BER003394
35461
PITTMAN,
BRYAN &
PITTMAN,
PHILLIP /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10302106
N
REI
0001756966-20112011-0000-0
01 Above
Market
PAGE 19 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 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 40
BER
11-BER003417
39819
PITTMAN, W F
C/O FIRST
UNION
NATIONAL
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10302105
N
REI
0001756964-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5HSUHVHQWHGE\
7KRPVRQ5HXWHUV7D[
5HSUHVHQWDWLYHV
6DOHV5DWLR1$
&2'1$
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DYDFDQWSDUNLQJORW
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9DOXHGE\WKH&RVW
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7KHFRXQW\KDVSURYLGHG
IRXUVDOHVRI%$1.6LQ
&KDUORWWHIURP
7KHFRXQW\UHFRPPHQGV
D12&+$1*(
0
263,800
9:00 AM 41
BER
11-BER003309
37394
SAM'S MART
INC / TAX
ADVANTAGE
PROPERTY
SERVICES ATTN: DAVE
PAWLOWSKI
10316304
N
REI
0001759001-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH3ULFH CECIL
1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7D[DQDO\VLV
0
1,169,300
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFW
LVFXUUHQWO\DVVHVVHGDW
7KHSURSHUW\
LVD7H[DFR6DPCV0DUW
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WKHFRUQHURI$OEHPDUOH
5RDGDQG)DUP3RQG
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WKHFDQRS\RQFDUG
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RI&RQYHQLHQFH6WRUH
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0(&./(1%85*
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7KHVXEMHFWLVHTXLWDEO\
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7\SHV7KHFRXQW\
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WR
PAGE 20 of 46
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
1,080,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
263,800 ACCEPT
STAFF REC
263,800 BF/AT
1,160,000 ACCEPT
STAFF REC
1,160,000 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER002522
APPEAL
ID
40870
OWNER/
APPELLANT
STORAGE
TRUST
PROPERTIES
LP / PROPERTY
TAX ADVISORS
LLC - ATTN:
MICHAEL
DONOHUE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10325112
N
REI
ABS NUMBER
0001759316-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KH$SSHOODQWVXEPLWWHG
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&2'1$
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+DUULV%OYGLQ&KDUORWWH
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KDVEHHQJUDGHG
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([SHQVHVDQG5HQW
7KH$SSHOODQWVXEPLWWHG
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LQFOXGHGD3URIRUPDRI
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RIWRZLWKDQ
DYHUDJHUDWHRI
7KHFRXQW\UHFRPPHQGV
D1R&KDQJHLQYDOXH
PAGE 21 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,326,500
APPELLANT
OPINION VALUE
($)
STAFF REC
1,400,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
2,326,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
2,326,500 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 43
LEVEL
BER
CASE
NUMBER
11-BER000344
APPEAL
ID
30949
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ADCOCK,
THOMAS &
ADCOCK, JEAN
05108332
N
REI
ABS NUMBER
0001643721-20112011-0000-0
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
+,*+$1'3529,'('
&2036
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
22,600
11,600 01
REDUCTION
16,700 ACCEPT
STAFF REC
16,700 BF/AT
0
26,700
13,350 01
REDUCTION
16,700 ACCEPT
STAFF REC
16,700 AT/BF
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6:,7+
129$&$17/$1'
6$/(7+(81,77<3(
:$6&+$1*(')520
$&5(7260$//
$&5(7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(
65RU5HFRPPHQGHG
9DOXH
9:00 AM 44
BER
11-BER000340
30947
ADCOCK,
THOMAS &
ADCOCK, JEAN
05108333
N
REI
0001643722-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV73
67$7(69$/8(722
+,*+$1'3529,'('
&2036
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6:,7+
129$&$17/$1'
6$/(7+(81,77<3(
:$6&+$1*(')520
$&5(7260$//
$&5(7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 22 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER000271
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1539
AUSTIN, ERNEST
& AUSTIN, MARY
05148397
N
REI
ABS NUMBER
0001655324-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+$1'620(
2)7+(/$1',6,1
7+()/22'3/$,1
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
/$1'/,1(:$6
$'-867(')257232
$1'6:,0
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0$'(:22'$5&+
6+,1*/($1'
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27+(53523(57,(6
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1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 23 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
351,800
APPELLANT
OPINION VALUE
($)
STAFF REC
295,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
308,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
308,100 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER001286
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26870
BLAIN, SABRINA
& BARNWELL,
GEORGE
08705202
N
REI
ABS NUMBER
0001718557-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+$1'+286(
127+$%,7$%/(
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1
$48$/,),('6$/(6
5(3257+$621/<
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
'(35(&,$7,21&2'(
2)5(6,'8$/9$/8(
725()/(&7
7+(&21',7,212)
7+(+286($)(:
/,67&255(&7,21
:(5(0$'(*$5$*(
$1'6725$*(
5029('7+(73
3529,'(12&203
,1)250$7,217+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 24 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
55,800
APPELLANT
OPINION VALUE
($)
STAFF REC
17,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
21,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
18,400 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 47
LEVEL
BER
CASE
NUMBER
11-BER004767
APPEAL
ID
23242
OWNER/
APPELLANT
CARPENTER,
KEITH &
CARPENTER,
DENISE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05116103
N
REI
ABS NUMBER
0001645158-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH/(661$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$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
6($5&+('27+(5
1%+')25
6833257,9(6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%$1'*5$'()25
&21',7,21,668(6
7+((<%:$6
&+$1*(')520
72$1'7+(
*5$'()52072
7+(733529,'(
&203,1)250$7,21
7+$7:$6$//
&855(17/,67,1*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$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 25 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
200,100
APPELLANT
OPINION VALUE
($)
STAFF REC
165,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
179,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
179,300 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER004176
APPEAL
ID
3118
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CASINI, PAUL T
05130118
N
REI
ABS NUMBER
0001650186-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
733529,'(&203
,1)250$7,217+$7,6
/(66
)25&($1'*297
%$1.6$/(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(12&+$1*(,1
9$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 26 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
113,100
APPELLANT
OPINION VALUE
($)
STAFF REC
65,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
113,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
102,000 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER004803
APPEAL
ID
22326
OWNER/
APPELLANT
EMBP
PROPERTIES
LLC - ATTN:
MARK D
MOFFETT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
08902203
N
REI
ABS NUMBER
0001719107-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\CV&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+,6
,65(17$/3523(57<
:,7+,1&20($1'
(;3(16(
67$7(0(17
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(73
3529,'(&203
,1)250$7,217+$7,6
/(66)25&(
$1'*297%$1.
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 27 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
66,700
APPELLANT
OPINION VALUE
($)
STAFF REC
40,752 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
60,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
60,300 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER004713
APPEAL
ID
10085
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
HARRINGTON,
MARIA C
05136136
N
REI
ABS NUMBER
0001652437-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
117,900
0
292,200
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
117,900 01
REDUCTION
111,800 BF/AT
292,200 ACCEPT
STAFF REC
292,200 BF/AT
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+,6
3523(57<,6(;(037
9(77+(73
3529,'(&203
,1)250$7,217+$7,6
/(66)25&($1'
*297%$1.6$/(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(12&+$1*(,1
9$/8(
65RU5HFRPPHQGHG
9DOXH
9:00 AM 51
BER
11-BER004155
10080
KILEY, GARY &
KILEY, KATHRYN
05120137
N
REI
0002618571-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
620(:$6$
6$/($1'&855(17
6$/(6/,67,1*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 28 of 46
WESTON, AL
250,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 52
LEVEL
BER
CASE
NUMBER
11-BER004665
APPEAL
ID
219
OWNER/
APPELLANT
MCALLISTER,
JOSEPH &
MCALLISTER,
CAMELA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05120213
N
REI
ABS NUMBER
0001646696-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1$
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1$
48$/,),('6$/(6
5(3257+$612
6$/(6)281')25
7+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('
27+(51%+')25
6833257,9(6$/(6
7+($//6$/(6
5(3257+$'21/<
7:26$/(67+(
/,67,1*1(('620(
&255(&7,21727+(
648$5()227$*(
'(&.$1'$/80
7+(/27
9$/8(6,1&5($6('
,17+,6
1(,*+%25+22'7+(
&203,1)250$7,21
3529,'('%<73
620($5(6+257
6$/($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$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 29 of 46
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
276,600
APPELLANT
OPINION VALUE
($)
STAFF REC
205,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
258,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
258,100 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 53
LEVEL
BER
CASE
NUMBER
11-BER003691
APPEAL
ID
7170
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
NABATOFF
FAMILY - ATTN:
GOLDIE
NABATOFF,
TRUSTEE
05130106
N
REI
ABS NUMBER
0001650168-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
113,900
95,000 02 NO
CHANGE
113,900 ACCEPT
STAFF REC
113,900 AT/BF
0
1,125,900
45,000 02 NO
CHANGE
1,125,900 ACCEPT
STAFF REC
1,125,900 BF/AT
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
)52027+(55(17$/
3523(57,(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(,612&+$1*(
,19$/8(
65RU5HFRPPHQGHG
9DOXH
9:00 AM 54
BER
11-BER001339
40257
NATIONAL
RETAIL
PROPERTIES
LP / GRANT
THORNTON, LLP
- ATTN: ART
GARCIA
10501230
N
REI
0001760669-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(6
$/62$
&219(1,(1&(6725(
6$/(65(3257,6
,1&/8'('7+(73
+$612&203
,1)250$7,217+(
68%-(&73523(57<
,6$66(66('
(48,7$/%<:,7+
27+(53523(57,(6
,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 30 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER004181
APPEAL
ID
7005
OWNER/
APPELLANT
PALMER,
ARTHUR &
PALMER,
CHARLES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05130120
N
REI
ABS NUMBER
0001650190-20112011-0000-0
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH/(66
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+$1'+286(
1(('65(3$,56
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
68%-(&7,6$
)25(&/2685(7+(
&203,1)250$7,21
3529,'('%<73
:(5(/(66
$1'*297%$1.
6$/(67+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 31 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
134,900
APPELLANT
OPINION VALUE
($)
STAFF REC
115,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
151,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
134,900 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 56
LEVEL
BER
CASE
NUMBER
11-BER003151
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26700
PAVILION
PARTNERS /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
05106118
N
REI
ABS NUMBER
0001643101-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH12
9$/8(*,9(1
733ULYDWH$SSUDLVDO
1$$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$1'
129$&$17/$1'
6$/(67+(/$1'
/$1'/,1(1(('('
620(&255(&7,216
$''(')/22'3/$,1
$1'7232
7+(73','1C7
3529,'('$1<&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$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 32 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
636,100
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
509,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
509,000 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER001537
APPEAL
ID
31401
OWNER/
APPELLANT
SCHAFFER,
JEFFREY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
08705408
N
REI
ABS NUMBER
0001718612-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR1$
&2'1$
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257+$621/<
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(73
','1
73529,'('$1<
&203,1)250$7,21
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 33 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
59,600
APPELLANT
OPINION VALUE
($)
STAFF REC
49,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
52,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
52,200 AT/BF
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 58
LEVEL
BER
CASE
NUMBER
11-BER000474
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25410
STIKELEATHER,
RICHARD W
08703406
N
REI
ABS NUMBER
0001718480-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
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$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
7+(&203
,1)250$7,21
3529,'('%<73
620(:(5(/(66
6$/(6$1'
*297%$1.6$/(6
7+$7'2(6127
6833257$&+$1*(
,17+(9$/8(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 34 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
59,300
APPELLANT
OPINION VALUE
($)
STAFF REC
25,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
59,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
59,300 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 59
LEVEL
BER
CASE
NUMBER
11-BER000471
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25412
STIKELEATHER,
RICHARD W
08705210
N
REI
ABS NUMBER
0001718573-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR1$
&2'1$
&RXQW\
V&DVH5$1$
48$/,),('6$/(6
5(3257+$621/<
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
7+,6,65(17$/
3523(57<:,7+
,1&20(
,1)250$7,217+(
&203,1)250$7,21
3529,'('%<73
620(:(5(/(66
6$/(6$1'
)25(&/2685(7+$7
'2(61276833257$
&+$1*(,17+(
9$/8(7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 35 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
62,500
APPELLANT
OPINION VALUE
($)
STAFF REC
30,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
62,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
62,500 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 60
LEVEL
BER
CASE
NUMBER
11-BER003971
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10106
STIKELEATHER,
RICHARD W
08705403
N
REI
ABS NUMBER
0001718606-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
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$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
7+,6,65(17$/
3523(57<:,7+
,1&20(
,1)250$7,217+(
&203,1)250$7,21
3529,'('%<73
620(:(5(
6$/(/(66
6$/(6$1'
)25(&/2685(7+$7
'2(61276833257$
&+$1*(,17+(
9$/8(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 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
67,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
67,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
67,000 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 61
LEVEL
BER
CASE
NUMBER
11-BER000466
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
25770
STIKELEATHER,
RICHARD W
08905401
N
REI
ABS NUMBER
0001719718-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
620(:(5(6+257
6$/(6
)25(&/2685($1'
*297%$1.6$/(
7+$7'2(6127
6833257$&+$1*(
,17+(9$/8(7+,6,6
5(17$/3523(57<
:,7+,1&20(
,1)250$7,217+(
&203,1)250$7,21
3529,'('%<73
620(:(5(
6$/(/(66
6$/(6$1'
)25(&/2685(7+$7
'2(61276833257$
&+$1*(,17+(
9$/8(7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6$12
&+$1*(,19$/8(
65RU5HFRPPHQGHG
9DOXH
PAGE 37 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
83,300
APPELLANT
OPINION VALUE
($)
STAFF REC
45,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
83,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
83,300 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 62
LEVEL
BER
CASE
NUMBER
11-BER004304
APPEAL
ID
20737
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STROUP, JOHN
& STROUP,
HAZELINE H
05113202
N
REI
ABS NUMBER
0001644682-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,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+(
(<%$1'*5$'()25
&21',7,21,668(6
7+((<%:$6
&+$1*('72
$1'7+(*5$'(72
7+,63523(57<
*(767$;&5(',7
)25
$*5,&8/785(
3(5$&5(21
$5&5($1'
:22'/$1'3(5
$&5(21$&5(
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,6
65RU5HFRPPHQGHG
9DOXH
PAGE 38 of 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
836,915
APPELLANT
OPINION VALUE
($)
STAFF REC
300,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
822,415 01
REDUCTION
DECISION
VALUE ($)
MOTION
769,065 BF/AT
DECISION
COMMENTS
This parcel has an
agriculture exemption
applied to it.
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER000875
APPEAL
ID
7702
OWNER/
APPELLANT
SZABO, DENISE
Z
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05129138
N
REI
ABS NUMBER
0001649969-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
98,400
0
99,300
APPELLANT
OPINION VALUE
($)
STAFF REC
83,288 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
98,400 01
REDUCTION
88,200 BF/AT
99,300 ACCEPT
STAFF REC
99,300 BF/AT
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
620(:$6$
6$/(/(667+$1
$1'
08/7,3$5&(/6$/(
7+(68%-(&7
3523(57<,6
$66(66('(48,7$/%<
:,7+27+(5
3523(57,(6,17+(
1(,*+%25+22'7+(
&2817<
5(&200(1'('
9$/8(,612&+$1*(
,19$/8(
65RU5HFRPPHQGHG
9DOXH
9:00 AM 64
BER
11-BER003655
7349
TAYLOR,
LYDERRICK &
TAYLOR,
ELIZABETH
08702431
N
REI
0001718293-20112011-0000-0
01 Above
Market
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$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$/6$/(67+(
73','1276(1'
&203,1)250$7,21
726833257$
&+$1*(,17+(
9$/8(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 39 of 46
0 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 65
LEVEL
BER
CASE
NUMBER
11-BER003914
APPEAL
ID
20761
OWNER/
APPELLANT
VICKERS,
ZIMEAN O
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05138341
N
REI
ABS NUMBER
0001652784-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH<(6
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,16
6(9(5$/6$/(67+(
&203,1)250$7,21
3529,'('%<73
620(:(5(/(66
6$/(6$1'
'2(61276833257$
&+$1*(,17+(
9$/8(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 40 of 46
APPRAISER
WESTON, AL
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
172,000
APPELLANT
OPINION VALUE
($)
STAFF REC
151,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
172,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
172,000 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER002168
APPEAL
ID
25415
OWNER/
APPELLANT
WOODSTONE
PROPERTIES
INC - ATTN: JOE
BORGESE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
08705735
N
REI
ABS NUMBER
0001718746-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
WESTON, AL
6DOH'DWH
6DOH3ULFH1235,&(
*,9(1
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH5$1$
48$/,),('6$/(6
5(3257+$621/<12
6$/()257+(1%+'
7+(5()25(6$/(6
5$7,2$1'&2'$5(
1$6($5&+('27+(5
1%+')25
6833257,9(6$/(6
&216,'(56/,*+7
$'-8670(172)7+(
(<%)25&21',7,21
,668(67+((<%
:$6&+$1*(')520
727+(73
+$612&203
,1)250$7,217+$7
'2(668332576$
&+$1*(,17+(
9$/8(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 46
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
67,000
APPELLANT
OPINION VALUE
($)
STAFF REC
44,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
59,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
59,900 BF/AT
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER001212
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40468
ST CHARLES
PLACE LLC C/O
SUNSET
MANAGEMENT
GROUP /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
01716803
Y
REI
ABS NUMBER
0001483127-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KH$SSHOODQWRIIHUVQR
VXSSRUWGRFXPHQWDWLRQ
QRUDQRSLQLRQRIYDOXH
APPRAISER
HUDSON,
SCOTT
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
7,603,500
0 WITHDRAWAL
7,603,500 Withdrawn
0
0
723,700
192,286 WITHDRAWAL
723,700 Withdrawn
0
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LV
7RUUHQFH9LOODJHD
VTIW5HWDLO
&RPSOH[ZKLFKLV
DQFKRUHGE\
:$/*5((1C67KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKOLNHSURSHUWLHV7KH
DSSHOODQWKDVRIIHUHGQR
LQIRUPDWLRQQRUDQ
RSLQLRQRIYDOXH7KH
&RXQW\VKRZVFXUUHQW
OHDVHVSHUVTIWRI
DW7ULSOH1HW7KH
FRXQW\KDVXWLOL]HGWKH
,QFRPH$SSURDFKXVLQJ
DPDUNHWUHQWRIIRU
UHWDLOZLWKWKH
:DOJUHHQCVDW$OVR
DPDUNHWYDFDQF\
ZDVXVHGRQWKHUHWDLO
VWULSV7KHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
$33(//$17+$6
&+26(172
:,7+'5$:7+(
$33($/
9:00 AM 68
BER
11-BER003068
40429
5471 CENTRAL
AVENUE LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10304127
Y
REI
0001757026-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HV
JACKSON,
6DOH'DWH6DOH CECIL
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
GHIXQNHGVKRSSLQJPDOO
FRPPHUFLDOO\]RQHG
WUDFWORFDWHGRIIRI
&HQWUDO$YHQXH
(DVWODQG0DOO7KH
VKRSSLQJPDOKDVEHHQ
JLYHQDHFRQRPLF
DGMXVWPHQWDQGD
VTIWYDOXHRQWKHODQG
&RXQW\UHFRPPHQGVD
1R&+$1*(LQYDOXH
PAGE 42 of 46
DECISION
COMMENTS
Appeal tabled from
the 10/11/11 meeting
in order to notify tax
rep of staff rec. and
bring appeal back
before the board.
Rescheduled to
11/17/11. Appeal
was withdrawn at the
11/17/11 meeting.
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 69
BER
11-BER003067
40486
5471 CENTRAL
AVENUE LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10304132
Y
REI
0001757036-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HV
JACKSON,
6DOH'DWH6DOH CECIL
3ULFH
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
GHIXQNHGVKRSSLQJPDOO
FRPPHUFLDOO\]RQHG
WUDFWORFDWHGRIIRI
&HQWUDO$YHQXH
(DVWODQG0DOO7KH
VKRSSLQJPDOKDVEHHQ
JLYHQDHFRQRPLF
DGMXVWPHQWDQGD
VTIWYDOXHRQWKHODQG
&RXQW\UHFRPPHQGVD
1R&+$1*(LQYDOXH
0
265,900
0 WITHDRAWAL
265,900 Withdrawn
0
9:00 AM 70
BER
11-BER001964
37432
FIRST STATES
INVESTORS
4100A LLC /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
10316111B
Y
REI
0001758977-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5HSUHVHQWHGE\
7KRPVRQ5HXWHUV7D[
5HSUHVHQWDWLYHV1RGDWD
6XSSOLHG
0
655,500
0 WITHDRAWAL
655,500 Withdrawn
0
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH6XEMHFWLV
D%$1.9DOXHGE\WKH
,1&20($3352$&+DW
DQGVXSSRUWHG
E\WKH&267
$3352$&+465
UHIOHFWVDQGVXSSRUWV
HTXLW\ZLWKLQ1%+7KH
FRXQW\KDVSURYLGHGIRXU
VDOHVRI%$1.6LQ
&KDUORWWHIURP
7KHFRXQW\UHFRPPHQGV
DLQFUHDVHWR
PAGE 43 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 71
LEVEL
BER
CASE
NUMBER
11-BER001118
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40634
K CENTRAL LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
10302102
Y
REI
ABS NUMBER
0001756959-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQ
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
JACKSON,
CECIL
0
4,388,000
0 WITHDRAWAL
4,388,000 Withdrawn
0
JACKSON,
CECIL
0
668,900
546,000 WITHDRAWAL
668,900 Withdrawn
0
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
PHGLFDOIDFLOLW\ZKLFKLV
PDGHXSRI&ODVV%
RIILFHVSDFHZLWKD
FRPELQHGVSDFHRI
VTIWDQGORFDWHG
RQ&HQWUDO$YHQXHLQ
&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
7ULSOH1HWDQGDFDSUDWH
RIZDVXVHGIRU
WKHVXEMHFWVSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODUSURSHUWLHV
7KHFRXQW\UHFRPPHQGV
DUHGXFWLRQLQYDOXHWR
9:00 AM 72
BER
11-BER001113
40645
KEITH, PEGGY /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
10301103
Y
REI
0001756892-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVVXEPLWWHG
QRVXSSRUW
GRFXPHQWDWLRQRQO\D
OLVLWQJSDJHVWDWLQJ
LVVXHV
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
VXEMHFWSURSHUW\LVD
UHWDLOIDFLOLW\ZLWKD
VTIWDQGORFDWHGRQ
&HQWUDO$YHQXHLQ
&KDUORWWH7KH,QFRPH
$SSURDFKWRYDOXHZDV
XVHGIRUWKHYDOXDWLRQRI
WKHVXEMHFWXVLQJ0DUNHW
5HQW9DFDQFLHVDQG
([SHQVHV7KHOHDVHLV
7ULSOH1HWDQGDFDSUDWH
RIZDVXVHGIRU
WKHVXEMHFWVSDFH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
ZLWKVLPLODUSURSHUWLHV
7KHFRXQW\UHFRPPHQGV
DQUHGXFWLRQLQYDOXHWR
PAGE 44 of 46
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 73
BER
11-BER001115
40346
ROCKY RIVER
STORAGE LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
10520135
Y
REI
0001763710-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
JACKSON,
6DOH'DWH1$6DOH
CECIL
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7KH$SSHOODQWVXEPLWWHG
1RVXSSRUWLQJ
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
6XEMHFWSURSHUW\LVD0LQL
:DUHKRXVH)DFLOLW\ZLWK
UHQWDOVSDFHRI
VTIWORFDWHGDW7KH
3OD]D5RDG([WHQWLRQLQ
&KDUORWWH7KH
LPSURYHPHQWEXLOWLQ
KDVEHHQJUDGHG
DV*RRGDQGLVHTXLWDEOH
ZLWKRWKHUOLNHSURSHUWLHV
7KH,QFRPHDSSURDFK
ZDVXVHGWRDUULYHDWD
YDOXHEDVHGRQ0DUNHW
9DFDQF\([SHQVHVDQG
5HQW7KH
$SSHOODQWVXEPLWWHGQR
VXSSRUWLQJ
GRFXPHQWDWLRQ$FDS
UDWHRIZDVXVHG
E\WKHFRXQW\SHUIRXUWK
TXDUWHU.RUSDF]ZKLFK
VKRZVDFDSUDQJHRI
WRZLWKDQDYHUDJH
UDWHRI7KH
FRXQW\UHFRPPHQGVD
1R&KDQJHLQYDOXH
0
4,296,200
0 WITHDRAWAL
4,296,200 Withdrawn
0
9:00 AM 74
BER
11-BER001960
37718
TRICON GLOBAL
RESTAURANTS /
ERNST & YOUNG
10316114
Y
REI
0001758983-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
7%'
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73CV&DVHDQG,VVXHV
$SSHOODQWKDVQRW
VXSSOLHGDQ\VXSSRUW
GRFXPHQWDWLRQ
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
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]RQHGWUDFWORFDWHG
RIIRI$OEHPDUOH5G
/DQGYDOXHLVHTXLWDEOH
ZLWKVPLOLDUSURSHUWLHVLQ
WKHWD[DUHD&RXQW\
UHFRPPHQGVD12
&+$1*(LQYDOXH
0
279,200
0 WITHDRAWAL
279,200 Withdrawn
0
PAGE 45 of 46
JACKSON,
CECIL
DECISION
COMMENTS
Board of Equalization and Review - November 17, 2011
TIME
ROW
NO.
9:00 AM 75
LEVEL
BER
CASE
NUMBER
11-BER001182
APPEAL
ID
40895
OWNER/
APPELLANT
HIGHWAY 49
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
05111110
Y
REI
ABS NUMBER
0001643804-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1$
WESTON, AL
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH12
9$/8(*,9(1
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7367$7(69$/8(
722+,*+
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
376,300
APPELLANT
OPINION VALUE
($)
STAFF REC
0 WITHDRAWAL
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
376,300 Withdrawn
MOTION
DECISION
COMMENTS
0
6DOHV5DWLR
&2'
&RXQW\
V&DVH$
48$/,),('6$/(6
5(3257,63529,'('
7+$7&217$,1612
9$&$17/$1'6$/(6
7+(733529,'(12
&203,1)250$7,21
7+(/$1'/,1(:$6
$'-867(')257+(
6+$3(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
Notes:
017-168-03 was removed from 10/11 and rescheduled to today per the Bd.
11-BER-004770 (23243, 051-162-02) rescheduled to 12/1 due to Dr's. note. 11 BER 4376 was originally scheduled for this docket but faxed a request to reschedule. Rescheduled to 12/06/11. Untimely list accepted as marked. BF/AT
11/17 docket and added to 12/6 per Eric; the tp showed up on Fri the 18th for his hearing; the Board accepted Mike’s Staff Rec of a $400 reduction to correct the listing. ($145,400); however, Julia did NOT key it since it is going back to board on 12/6 so he will not get a decision letter until after 12/6.
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 46 of 46
BER CHAIRMAN
131-113-11, id # 6314, removed from