Board of Equalization and Review - February 2, 2012 Date run: 4/25/2012 11:02:47 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-BER003702 APPEAL ID 2949 OWNER/ APPELLANT BROWN, RANESHA 2/2/2012 PARCEL ID/ VIN CONSE NT ABS TYPE 06510145 N REI ABS NUMBER 0001679677-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 95,900 52,700 01 REDUCTION 50,200 ACCEPT STAFF REC 50,200 HJ/AT DEVAULT, CHERYL 0 61,900 40,000 02 NO CHANGE 61,900 01 REDUCTION 40,900 HJ/AT DEVAULT, CHERYL 0 73,800 36,500 01 REDUCTION 69,200 ACCEPT STAFF REC 69,200 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH &RUUHFWHG6)<,LWHP 5HFRPPHQGQHZYDOXH RI 9:00 AM 2 BER 11-BER000412 29184 BUTLER, MASON L 06513927 N REI 0001681156-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2'&RXQW\CV &DVHSURSHUW\LV HTXLWDEOHLQWD[QEKG1R LQIRSURYLGHG 5HFRPPHQGQRFKDQJH LQYDOXHRI 9:00 AM 3 BER 11-BER004645 10392 BWS PROPERTIES LLC 06504439 N REI 0001677956-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOH 6DOHV5DWLR &2' &RXQW\CV&DVHORZHUHG H\EWR 5HFRPPHQGQHZYDOXH RI73DJUHHGRQ QHZYDOXH PAGE 1 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER001432 APPEAL ID 27275 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE DWELLE, JOHN M JR 06511202 N REI ABS NUMBER 0001679988-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 63,800 39,000 01 REDUCTION 56,000 ACCEPT STAFF REC 56,000 HJ/AT DEVAULT, CHERYL 0 54,800 19,000 01 REDUCTION 48,300 ACCEPT STAFF REC 48,300 HJ/AT DEVAULT, CHERYL 0 89,000 50,000 01 REDUCTION 66,200 ACCEPT STAFF REC 66,200 AT/HJ DEVAULT, CHERYL 0 68,600 36,000 01 REDUCTION 50,800 ACCEPT STAFF REC 50,800 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 5 BER 11-BER001430 27272 DWELLE, JOHN M JR 06511704 N REI 0001680246-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 6 BER 11-BER004529 5352 FREEMAN, HILDA LEE 06504918 N REI 0001678219-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR$3 $SSUDLVDOFRPSVDUH)& LQDQGLQ 5HFRPPHQGQHZYDOXH RI73DJUHHG ZLWKQHZYDOXH 9:00 AM 7 BER 11-BER003905 7697 GREEN ACRES INC - ATTN: THOMAS B MILLER 06512201 N REI 0001680316-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR$3 5HFRPPHQGQHZYDOXH RI&RPSVXVHG E\73DUH)&73 DJUHHGZLWKQHZYDOXH PAGE 2 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 8 LEVEL BER CASE NUMBER 11-BER000334 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 29208 HALL, SAMUEL V 06507111 N REI ABS NUMBER 0001678859-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION 5,000 01 REDUCTION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 10,000 500 01 REDUCTION 100 AT/HJ DEVAULT, CHERYL 0 92,300 62,000 01 REDUCTION 66,600 ACCEPT STAFF REC 66,600 HJ/AT DEVAULT, CHERYL 0 62,200 31,000 01 REDUCTION 54,800 ACCEPT STAFF REC 54,800 AT/HJ DEVAULT, CHERYL 0 90,600 31,000 01 REDUCTION 72,100 ACCEPT STAFF REC 72,100 HJ/BF 6DOHV5DWLR &2' &RXQW\CV&DVH VL]HDGM5HFRPPHQG QHZYDOXHRI 9:00 AM 9 BER 11-BER004752 10391 HASHEMLOO, HASSAN 06503109 N REI 0001677535-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 73DJUHHGZLWKQHZ YDOXH 9:00 AM 10 BER 11-BER004760 10363 HASHEMLOO, HASSAN & HASHEMLOO, BARBARA 06506124 N REI 0001678617-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 73DJUHHGZLWKQHZ YDOXH 9:00 AM 11 BER 11-BER002707 21343 HIPP, JOHN & HIPP, GRACE / MURPHY & RANDOLPH CENTURY 20 ATTN: JOEL MURPHY 06512505 N REI 0001680400-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH73VHQW )&DVFRPSV'LGORZHU H\EWR3URSHUW\LV LQOLQHZLWKOLNH SURSHUWLHV0HG &2' 5HFRPPHQGQHZYDOXH RI PAGE 3 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER002702 APPEAL ID 21342 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE HIPP, JOHN & HIPP, GRACE / MURPHY & RANDOLPH CENTURY 20 ATTN: JOEL MURPHY 06512513 N REI ABS NUMBER 0001680410-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 66,400 40,000 01 REDUCTION 50,500 ACCEPT STAFF REC 50,500 BF/HJ DEVAULT, CHERYL 0 65,500 38,500 01 REDUCTION 57,400 ACCEPT STAFF REC 57,400 HJ/AT DEVAULT, CHERYL 0 84,500 39,500 01 REDUCTION 74,600 ACCEPT STAFF REC 74,600 HJ/AT DEVAULT, CHERYL 0 75,000 50,000 01 REDUCTION 59,800 ACCEPT STAFF REC 59,800 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXH 9:00 AM 13 BER 11-BER004587 10345 JAFFA, FLORENCE & JAFFA, MICHAEL 06510101 N REI 0001679556-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 14 BER 11-BER004588 10356 JAFFA, MICHAEL I 06511104 N REI 0001679873-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 15 BER 11-BER004361 2176 JASEY, VICTOR 06513614 N REI 0001680951-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WRRQERWKFDUGV $GGHG)81&RIRQ ERWKFDUGV5HFRPPHQG QHZYDOXHRI PAGE 4 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER000586 APPEAL ID 1777 OWNER/ APPELLANT MOORE, LOIS D PARCEL ID/ VIN CONSE NT ABS TYPE 06511117 N REI ABS NUMBER 0001679904-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 71,200 56,000 01 REDUCTION 61,600 ACCEPT STAFF REC 61,600 AT/BF DEVAULT, CHERYL 0 65,100 30,000 01 REDUCTION 49,200 ACCEPT STAFF REC 49,200 HJ/AT DEVAULT, CHERYL 0 58,700 15,000 01 REDUCTION 48,300 ACCEPT STAFF REC 48,300 HJ/AT DEVAULT, CHERYL 0 64,100 20,000 01 REDUCTION 47,200 ACCEPT STAFF REC 47,200 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 17 BER 11-BER004589 10344 ROBINSON PROPERTIES OF CHARLOTTE ATTN: WILLIAM G ROBINSON 06507314 N REI 0001678978-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR$GGHGIXQF 5HFRPPHQGQHZYDOXH RI 9:00 AM 18 BER 11-BER003958 10335 STIKELEATHER, RICHARD W 06508206 N REI 0001679186-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI 9:00 AM 19 BER 11-BER003977 10404 STIKELEATHER, RICHARD W 06512916 N REI 0001680660-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI PAGE 5 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER003968 APPEAL ID 10403 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE STIKLEATHER, RICHARD W 06510208 N REI ABS NUMBER 0001679761-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION DEVAULT, CHERYL 0 86,600 26,000 02 NO CHANGE 86,600 ACCEPT STAFF REC 86,600 HJ/AT DEVAULT, CHERYL 0 58,400 15,000 02 NO CHANGE 58,400 ACCEPT STAFF REC 58,400 HJ/AT DEVAULT, CHERYL 0 54,300 45,000 01 REDUCTION 47,900 ACCEPT STAFF REC 47,900 AT/HJ 6DOHV5DWLR &2' &RXQW\CV&DVHQR FKDQJHLQYDOXH 3URSHUW\LVHTXLWDEOHLQ WD[QEKG$OOJUDGHVDUH DQGODQGYDOXH 9:00 AM 21 BER 11-BER004401 23568 THE ROSSELOT FAMILY TRUST ATTN: MICHAEL MOULTON 06507355 N REI 0001679092-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV FRPSVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH1R FKDQJHLQYDOXH&RPS VDOHVDUHDOO)& 3URSHUW\LVHTXLWDEOHLQ WD[QEKG 9:00 AM 22 BER 11-BER000326 26561 WINCHESTER, HELEN E 06510221 N REI 0001679810-20112011-0000-0 01 Above Market )RUHFORVXUHQR 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV SLFWXUHVRIKRXVHV FRQGLWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH$GMH\E WR5HFRPPHQG QHZYDOXHRI PAGE 6 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER001756 APPEAL ID 37282 OWNER/ APPELLANT C1 LAND LP / LANNING CONSULTING LLC - ATTN: WANDA F. LANNING PARCEL ID/ VIN CONSE NT ABS TYPE 16719140 N REI ABS NUMBER 0001889136-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 81.12:1 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV WRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC ERWIN, CHARLES 0 7,292,000 0 02 NO CHANGE ERWIN, CHARLES 0 1,890,000 1,450,000 02 NO CHANGE ERWIN, CHARLES 0 573,000 STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 7,292,000 ACCEPT STAFF REC 7,292,000 HJ/AT 1,890,000 01 REDUCTION 1,439,500 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGQHDU WKHLQWHUVHFWLRQRI, DQG:HVW$UURZRRG 5RDG7KHSDUFHOZDV DVVHVVHGZLWKWKHFRVW DSSURDFK7KHLQFRPH DSSURDFKLVLQFOXGHGDQG VXSSRUWVWKHYDOXH7KH FRXQW\UHFRPPHQGVQR FKDQJH 9:00 AM 24 BER 11-BER001581 37061 ELLIOTT, D MACRAY & ELLIOTT, CLARENCE 16904225 N REI 0001890599-20112011-0000-0 01 Above Market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bove Market PAGE 7 of 21 0 01 REDUCTION 382,000 ACCEPT STAFF REC 382,000 AT/HJ DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER002909 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 34135 FAISON NESBITT ARROWOOD VENTURE / THOMSON REUTERS ATTN: SUZANNE MARKLEY 16719313 N REI ABS NUMBER 0001889239-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 81.12:1 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RR+LJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION ERWIN, CHARLES 0 668,000 0 02 NO CHANGE 668,000 ACCEPT STAFF REC 668,000 HJ/AT ERWIN, CHARLES 0 542,400 0 01 REDUCTION 436,500 ACCEPT STAFF REC 436,500 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVDYDFDQWSDUFHO ORFDWHGDGMDFHQWWR, DQGQHDUWKHLQWHUVHFWLRQ RI,DQG$UURZRRG 5RDG7KHDSSHOODQWKDV VHYHUDOWUDFWVOLVWHGIRU VDOHEXWLWFRXOGQRWEH GHWHUPLQHGLIWKHVXEMHFW ZDVFXUUHQWO\OLVWHG 7KHUHDUHSDUFHOV DFURVV$UURZRRG5RDG EHWZHHQDFUHVDQG WKH\DUHERWKOLVWHGIRU VDOHDWSHUVTXDUH IRRW7KHVXEMHFWLV DVVHVVHGDW7KH FRXQW\UHFRPPHQGVQR FKDQJH 9:00 AM 27 BER 11-BER000802 36401 H M PROPERTY INVESTMENT LLC 16905107 N REI 0001890616-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH FRXQW\UHFRPPHQGVD UHGXFWLRQGXHWRD FRUUHFWLRQRIWKHOLVWLQJ IURPLQGXVWULDOWR ZDUHKRXVH7KH UHFRPPHQGHGYDOXHLV PAGE 8 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 28 LEVEL BER CASE NUMBER 11-BER001047 APPEAL ID 40313 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JAI BRIGHT LAND OF CHARLOTTE LLC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 16902127 N REI ABS NUMBER 0001890538-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV *$9(12(9,'(1&( APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION ERWIN, CHARLES 0 3,109,100 1,200,000 01 REDUCTION 2,743,400 ACCEPT STAFF REC 2,743,400 HJ/AT ERWIN, CHARLES 0 1,507,300 920,000 01 REDUCTION 1,031,600 ACCEPT STAFF REC 1,031,600 HJ/AT 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGDWWKH LQWHUVHFWLRQRI,DQG :RRGODZQ5RDG7KH FRXQW\UHFRPPHQGVD UHGXFWLRQWR 7KLVLVWRUHIOHFWWKHDJH RIWKHVXEMHFWDQGDGMXVW WKH(<%WR7KH OLVWLQJRQFDUGZDVDOVR FRUUHFWHGIURPRIILFHWR KRWHOPRWHO7KHLQFRPH DSSURDFKLVLQFOXGHGDQG VXSSRUWVWKLVYDOXH 9:00 AM 29 BER 11-BER002433 41353 KENKAYLA REAL ESTATE LLC / SPECTRUM PROPERTY TAX ADVISORS INC ATTN: ROBERT M LELAND JR. 16719307 N REI 0001889227-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGQHDU WKHLQWHUVHFWLRQRI, DQG:HVW$UURZRRG 5RDG7KHFRXQW\KDV DGMXVWHGWKHYDOXHRIWKH SDUFHOWR 7KLVZDVWRUHIOHFWD SUHYLRXV%RDUGGHFLVLRQ WRORZHUWKHUHQWWR IURPZKLFKLVPDUNHW IRUWKLVWLHURIIDVWIRRG PAGE 9 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 30 LEVEL BER CASE NUMBER 11-BER001621 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 36572 KENLEY FAMILY PARTNERSHIP 16904229 N REI ABS NUMBER 0001890608-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV WRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) ERWIN, CHARLES 0 1,841,000 ERWIN, CHARLES 0 64,700 APPELLANT OPINION VALUE ($) STAFF REC 996,869 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,841,000 01 REDUCTION DECISION VALUE ($) MOTION 1,486,800 AT/HJ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVDVWULS VKRSSLQJFHQWHUORFDWHG QHDUWKHLQWHUVHFWLRQRI, DQG6RXWK7U\RQ 6WUHHW$WLQVSHFWLRQWKH VXEMHFWZDVLQRYHUDOO DYHUDJHFRQGLWLRQDQG DSSHDUHGWREHIXOO\ OHDVHG7KHVXEMHFWZDV DVVHVVHGZLWKWKHFRVW DSSURDFK7KHLQFRPH DSSURDFKLVLQFOXGHGDQG VXSSRUWVWKHYDOXH7KH VXEMHFWUHQWRILV FRQVLGHUHGWREHEHORZ PDUNHWUHQW$YHUDJH UHQWLQWKLVVXEPDUNHWLV 6),QDGGLWLRQ WKHUHLV6)RI EDVHPHQWWKDWLVQRW FRQVLGHUHGRUYDOXHGLQ RXULQFRPHDSSURDFK 7KHFRXQW\UHFRPPHQGV QRFKDQJH 9:00 AM 31 BER 11-BER002552 34089 KEN-RAY PROPERTIES LLC 16904224 N REI 0001890598-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RR+LJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH FRXQW\UHFRPPHQGVD UHGXFWLRQWR 7KLVLVWRUHIOHFWWKHVDOH DQVODFNRIDFFHVVIRU WKLVSDUFHO PAGE 10 of 21 42,000 01 REDUCTION 43,100 ACCEPT STAFF REC 43,100 AT/HJ DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 32 LEVEL BER CASE NUMBER 11-BER002623 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41531 MARSHALL AIR SYSTEMS INC / PROPERTY ASSESSMENT SERVICES, INC ATTN: LARRY W. BURKS 16904103 N REI ABS NUMBER 0001890566-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7RRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) ERWIN, CHARLES 0 3,319,300 ERWIN, CHARLES 0 963,400 APPELLANT OPINION VALUE ($) STAFF REC 2,393,565 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 2,895,500 01 REDUCTION 2,734,700 AT/HJ 963,400 01 REDUCTION 873,900 AT/HJ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGRIIRI 1DWLRQV)RUG5RDGQHDU WKHLQWHUVHFWLRQRI7\YROD 5RDGDQGDGMDFHQWWR, 7KHFRXQW\ UHFRPPHQGVDUHGXFWLRQ WR7KLVLV GXHWRFKDQJLQJIURPWKH FRVWWRWKHLQFRPH DSSURDFK7KHLQFRPH DSSURDFKXVHV6) UHQWZKLFKLVRXUUHQWIRU ROGHUZDUHKRXVHVSDFH LQWKLVVXEPDUNHW7KLVLV SHU.DUQHVDQGRXU FRPPHUFLDOGDWDVWXG\ 7KHFRXQW\UHFRPPHQGV QRIXUWKHUUHGXFWLRQV 9:00 AM 33 BER 11-BER001616 36571 MCKNIGHT, VIRGINIA KENLEY 16904230 N REI 0001890609-20112011-0000-0 01 Above Market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of 21 670,669 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 34 LEVEL BER CASE NUMBER 11-BER001025 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40764 NC OWNER LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 16718207 N REI ABS NUMBER 0001889074-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG ,VVXHVWRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION ERWIN, CHARLES 0 11,444,600 7,008,000 01 REDUCTION 9,537,200 ACCEPT STAFF REC 9,537,200 AT/HJ ERWIN, CHARLES 0 4,604,700 2,981,000 01 REDUCTION 3,939,800 ACCEPT STAFF REC 3,939,800 AT/HJ ERWIN, CHARLES 0 8,838,100 4,000,000 02 NO CHANGE 8,838,100 ACCEPT STAFF REC 8,838,100 AT/HJ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVDQRIILFH EXLOGLQJORFDWHGQHDUWKH LQWHUVHFWLRQRI,DQG $UURZRRG5RDG7KH FRXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHWR 7KLVLVWR UHIOHFWWKHPDUNHWLQWKLV DUHDDQGEXLOGLQJVSHFLILF LQFRPH 9:00 AM 35 BER 11-BER001022 40807 NC OWNER LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 16718208 N REI 0001889076-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVDQRIILFH EXLOGLQJORFDWHGQHDUWKH LQWHUVHFWLRQRI,DQG $UURZRRG5RDG7KH FRXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHWR 7KLVLVWR UHIOHFWWKHPDUNHWLQWKLV DUHDDQGEXLOGLQJVSHFLILF GDWD 9:00 AM 36 BER 11-BER000933 41336 PASSIVE INVESTORS INC / NELSON MULLINS RILEY & SCARBOROUGH, LLP ATTN: CHARLES H. MERCER, JR. 16901203 N REI 0001890497-20112011-0000-0 01 Above Market )RUHFORVXUH12 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVDVWULS VKRSSLQJFHQWHUORFDWHG DWWKHLQWHUVHFWLRQRI 6RXWK%OYGDQG :RRGODZQ5RDG7KH VXEMHFWZDVDVVHVVHG ZLWKWKHFRVWDSSURDFK 7KHLQFRPHDSSURDFKLV LQFOXGHGDQGVXSSRUWV WKHYDOXH7KHFRXQW\ UHFRPPHQGVQRFKDQJH PAGE 12 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. 9:00 AM 37 LEVEL BER CASE NUMBER 11-BER001080 APPEAL ID 40318 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE TPS LODGING LLC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 16719142 N REI ABS NUMBER 0001889139-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV *$9(12(9,'(1&( APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION ERWIN, CHARLES 0 5,491,100 3,650,000 02 NO CHANGE 5,491,100 ACCEPT STAFF REC 5,491,100 HJ/AT ERWIN, CHARLES 0 2,074,900 1,000,000 02 NO CHANGE 2,074,900 ACCEPT STAFF REC 2,074,900 AT/HJ 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVORFDWHGQHDU WKHLQWHUVHFWLRQRI, DQG:HVW$UURZRRG 5RDG1RLQIRUPDWLRQ ZDVVXSSOLHGE\WKH DSSHOODQWRWKHUWKDQD YDOXH7KHVXEMHFWVROG IRU 7KHSDUFHOLVDVVHVVHG ZLWKWKHFRVWDSSURDFK 7KHLQFRPHDSSURDFKLV LQFOXGHGDQGVXSSRUWV WKHYDOXH1RFKDQJHLV UHFRPPHQGHG 9:00 AM 38 BER 11-BER000935 41472 WOODSO CORP / NELSON MULLINS RILEY & SCARBOROUGH, LLP ATTN: CHARLES H. MERCER, JR. 16901209 N REI 0001890512-20112011-0000-0 01 Above Market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of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 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 )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 400,600 PUT ON 2/2 DOCKET WIGGINS, AS A G.S. 105-325 PER LATOSHIA GARRETT. VALUE WILL GO FROM 5,109,600 TO 2,449,400; THERE SHOULD HAVE BEEN ADJUSTMENTS FOR SWIM BUFFER AND TOPO. 0 5,109,600 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOHSURSHUWLHVLQ WKHDUHD 6DOHV5DWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG3URSHUW\ KDVDGLIIHUHQWURRIWKDQ WKHRWKHUV 0 152,900 151,500 02 NO CHANGE 152,900 ACCEPT STAFF REC 152,900 HJ/AT 0001970687-20112011-0000-0 01 Above Market WIGGINS, LATOSHIA 0 75,700 90,000 02 NO CHANGE 75,700 ACCEPT STAFF REC 75,700 AT/HJ 0001972230-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 343,500 295,000 02 NO CHANGE 343,500 01 REDUCTION 316,600 HJ/AT 9:00 AM 39 BER 11-BER003803 6024 AIZENMAN, BENJAMIN & AIZENMAN, SUSAN 20725146 N REI 0001973485-20112011-0000-0 9:00 AM 40 BER 11-BER008548 34148 BLACKMON, JOHN G 20517125 N REI 0001969396-20112011-0000-0 9:00 AM 41 BER 11-BER004392 13917 CAMPBELL, DIANE A 20715157 N REI 0001971515-20112011-0000-0 9:00 AM 42 BER 11-BER000336 4945 CURETON, ANGELA & CURETON, JOHN 20712124 N REI 9:00 AM 43 BER 11-BER004063 13907 DOUYOTAS, DONALD & DOUYOTAS, PATRICIA 20718245 N REI 01 Above Market PAGE 14 of 21 385,000 02 NO CHANGE 0 400,600 01 REDUCTION 381,600 AT/HJ 5,109,600 01 REDUCTION 2,449,400 AT/HJ DECISION COMMENTS Board of Equalization and Review - February 2, 2012 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 44 BER 11-BER004327 5438 FORMAN, LISA & FORMAN, CAREY 20718171 N REI 0001972145-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO <HV$SSUDLVDO 'DWH 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV $SSUDLVDO 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 297,800 243,000 02 NO CHANGE 297,800 01 REDUCTION 275,700 AT/HJ 9:00 AM 45 BER 11-BER004342 3908 GILL, PAMELA A 20718106 N REI 0001972043-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH /HVV7KDQ 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 3URSHUW\KDVQRWEHHQ XSGDWHG 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH'LG JLYHIRUSURSHUW\QRW EHLQJXSGDWHG1HZ YDOXHLV 0 342,900 280,000 01 REDUCTION 313,000 01 REDUCTION 286,100 HJ/AT 9:00 AM 46 BER 11-BER004045 8056 JOHNSON, JAMES & JOHNSON, PHYLLIS 20718163 N REI 0001972128-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 329,000 285,000 02 NO CHANGE 329,000 01 REDUCTION 303,600 AT/HJ PAGE 15 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 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 47 BER 11-BER004634 13923 JOHNSON, SUSAN & JOHNSON, THOMAS 20718124 N REI 0001972072-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 73 V&DVHDQG,VVXHV $SSUDLVDO9DOXH 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWH YDOXH$SSUDLVDOUHDGV SURSHUW\RQPDUNHWIRU EXWZDVSXW XQGHUFRQWUDFWIRU ERWKYDOXHV PRUHWKDQWD[YDOXH 0 343,800 314,000 02 NO CHANGE 343,800 01 REDUCTION 316,800 AT/HJ 9:00 AM 48 BER 11-BER004680 5342 KELLY, JON & KELLY, EMILY 20718164 N REI 0001972131-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 334,800 295,000 02 NO CHANGE 334,800 01 REDUCTION 308,700 AT/HJ 9:00 AM 49 BER 11-BER004191 6686 KELLY, THOMAS & KELLY, PAM 20718167 N REI 0001972136-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 331,300 291,350 02 NO CHANGE 331,300 01 REDUCTION 305,500 HJ/AT 9:00 AM 50 BER 11-BER004041 13929 KIZER, MILTON J & KIZER, LYNDA 20718105 N REI 0001972042-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI 9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 354,300 277,667 02 NO CHANGE 354,300 01 REDUCTION 326,000 HJ/AT PAGE 16 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LAGOFF, JOHN S & LAGOFF, MARIE 20726135 N REI 0001973603-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO <HV$SSUDLVDO'DWH 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV $SSUDLVDO 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH ([WHULRURQO\$SSUDLVDO 0 384,500 318,500 02 NO CHANGE 384,500 ACCEPT STAFF REC 384,500 HJ/AT LOWRY, HAROLD A 20722130 N REI 0001972723-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 9DOXHVKRXOGEHVDOHV SULFHRISURSHUW\DQGWKH YDOXHRIWKHQHZJDUDJH 0 222,700 195,000 02 NO CHANGE 222,700 01 REDUCTION 188,400 AT/HJ 0 361,400 342,143 02 NO CHANGE 361,400 ACCEPT STAFF REC 361,400 AT/HJ 9:00 AM 51 BER 11-BER004490 14094 9:00 AM 52 BER 11-BER000051 967 ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 6DOHV5DWLR &2' &RXQW\ V&DVH&XUUHQW VDOHVUHIOHFWVWD[SD\HU V SURSHUW\YDOXH3URSHUW\ LVHTXLWDEOHZLWKWKH QHLJKERUKRRG7KLV SURSHUW\KDVPRUH VTXDUHIRRWDJHWKDQ RWKHUVLQWKH QHLJKERUKRRGZKLFK EULQJVWKLVSURSHUW\LQDW DKLJKHUYDOXHWKDQ VLPLODUSURSHUWLHV 9:00 AM 53 BER 11-BER003887 14097 MILLER, DAVID & MILLER, TRACY 20726204 N REI 0001973623-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH PAGE 17 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 54 BER 11-BER004073 17926 MILLER, RAYMOND BRUCE & LEMONS, LORI 20725143 N REI 0001973479-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 357,000 302,000 02 NO CHANGE 357,000 ACCEPT STAFF REC 357,000 AT/HJ 9:00 AM 55 BER 11-BER004690 10977 OROPESA, RAMON & OROPESA, DEBORAH 20723316 N REI 0001972827-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 437,300 386,000 02 NO CHANGE 437,300 01 REDUCTION 401,400 HJ/AT 9:00 AM 56 BER 11-BER003768 2725 PARKER, FRANCES DARR 20712470 N REI 0001970975-20112011-0000-0 01 Above Market )RUHFORVXUH<HV WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV )RUHFORVXUH6DOHVLQWKH DUHD 6DOHV5DWLR &2' &RXQW\ V&DVH &KDQJHG(<%WR WKH\HDUWKHSURSHUW\ZDV EXLOWWRUHIOHFW IRUHFORVXUHVLQWKH PDUNHWDUHD7KHQHZ YDOXHLV 0 79,200 67,700 ACCEPT STAFF REC 67,700 HJ/AT 9:00 AM 57 BER 11-BER004707 24032 ROGERS, JEFFREY & ROGERS, DAWN 20718165 N REI 0001972133-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 73 V&DVHDQG,VVXHV 6DOHV3ULFHRIWKH SURSHUW\ 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 355,400 355,400 01 REDUCTION 327,100 AT/HJ PAGE 18 of 21 65,000 01 REDUCTION 322,000 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - February 2, 2012 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 58 BER 11-BER003776 7099 SEXTON, ROBERT & SEXTON, CAROL ANN 20718166 N REI 0001972134-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 73 V&DVHDQG,VVXHV &RPSDUDEOH6DOHV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 360,900 325,000 02 NO CHANGE 360,900 01 REDUCTION 331,900 AT/HJ 9:00 AM 59 BER 11-BER002583 25776 ST LOUIS, ROBERT & ST LOUIS, KELLY 20718225 N REI 0001972201-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO1R $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 2QWKHPDUNHWIRU. ZLWKQRRIIHUV 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 348,800 280,000 02 NO CHANGE 348,800 01 REDUCTION 321,300 AT/HJ 9:00 AM 60 BER 11-BER004044 14099 STIEGLITZ, MICHAEL & STIEGLITZ, KATHLEEN 20717304 N REI 0001971988-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV /LVWLQJRIWKHSURSHUW\LV IRU 6DOHVUDWLR &2' &RXQW\ V&DVH1R FKDQJHWRSURSHUW\ 3URSHUW\LVHTXLWDEOHZLWK OLNHSURSHUWLHVLQWKH QHLJKERUKRRG6DOHVLQ WKHDUHDYHULILHV DSSURSULDWHYDOXH 0 414,500 379,950 02 NO CHANGE 414,500 01 REDUCTION 380,900 AT/HJ 9:00 AM 61 BER 11-BER004023 13916 STIKELEATHER RICHARD W 20712471 N REI 0001970977-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV )RUHFORVXUH6DOHVLQWKH DUHD 6DOHV5DWLR &2' &RXQW\ V&DVH&KDQJHG (<%WRWKH\HDUWKH SURSHUW\ZDVEXLOWWR UHIOHFWIRUHFORVXUHVLQWKH PDUNHWDUHD7KHQHZ YDOXHLV 0 63,900 55,700 ACCEPT STAFF REC 55,700 HJ/AT PAGE 19 of 21 30,000 01 REDUCTION DECISION COMMENTS Board of Equalization and Review - February 2, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 62 BER 11-BER004025 13913 STIKELEATHER, RICHARD W 20712456 N REI 0001970952-20112011-0000-0 01 Above Market )RUHFORVXUH<HV WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV )RUHFORVXUH6DOHVLQWKH DUHD 6DOHV5DWLR &2' &RXQW\ V&DVH &KDQJHG(<%WR WKH\HDUWKHSURSHUW\ZDV EXLOWWRUHIOHFW IRUHFORVXUHVLQWKH PDUNHWDUHD 0 62,600 27,000 01 REDUCTION 54,700 ACCEPT STAFF REC 54,700 AT/HJ 9:00 AM 63 BER 11-BER004625 24039 VINSON, RENITA / EVERT WARD 20712321 N REI 0001970841-20112011-0000-0 01 Above Market )RUHFORVXUH1R WIGGINS, 6DOH'DWH1$6DOH LATOSHIA 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV )RUHFORVXUH6DOHVLQWKH DUHD 6DOHV5DWLR &2' &RXQW\ V&DVH &KDQJHG(<%WR WKH\HDUWKHSURSHUW\ZDV EXLOWWRUHIOHFW IRUHFORVXUHVLQWKH PDUNHWDUHD+DGDOUHDG\ JLYHQ$GG O3K\IRU WKHFRQGLWLRQRIWKH SURSHUW\ 0 59,900 24,447 01 REDUCTION 51,300 ACCEPT STAFF REC 51,300 AT/HJ 9:00 AM 64 BER 11-BER002000 30146 WILWORTH PROPERTIES INC - ATTN: JOE BORGESE 20712211 N REI 0001970783-20112011-0000-0 01 Above Market )RUHFORVXUH<HV WIGGINS, 6DOH'DWH LATOSHIA 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 1$ 6DOHV5DWLR &2' &RXQW\ V&DVH &KDQJHG(<%WR WKH\HDUWKHSURSHUW\ZDV EXLOWWRUHIOHFW IRUHFORVXUHVLQWKH PDUNHWDUHD7KHQHZ YDOXHLV 0 73,500 42,000 01 REDUCTION 63,800 ACCEPT STAFF REC 63,800 AT/HJ 9:00 AM 65 BER 11-BER002859 29186 JAROSZEWSKI, DAVID L / THOMSON REUTERS ATTN: SUZANNE MARKLEY 06507360 Y REI 0001679111-20112011-0000-0 01 Above Market DEVAULT, CHERYL 0 70,000 0 WITHDRAWAL 70,000 Withdrawn 0 9:00 AM 66 BER 11-BER004617 10400 JOLLY, JACK B 06504437 Y REI 0001677946-20112011-0000-0 01 Above Market DEVAULT, CHERYL 0 54,100 0 WITHDRAWAL 54,100 Withdrawn 0 9:00 AM 67 BER 11-BER004619 10382 SUMMERLIN, CAROLYN GARRIS 06504438 Y REI 0001677948-20112011-0000-0 01 Above Market DEVAULT, CHERYL 0 32,700 0 WITHDRAWAL 32,700 Withdrawn 0 PAGE 20 of 21 DECISION COMMENTS Board of Equalization and Review - February 2, 2012 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 68 BER 11-BER001048 40306 JAI BRIGHT LAND OF CHARLOTTE LLC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 16902135 Y REI 0001890540-20112011-0000-0 01 Above Market ERWIN, CHARLES 0 902,100 530,000 WITHDRAWAL 902,100 Withdrawn 0 9:00 AM 69 BER 11-BER001018 40532 SUNRISE HOTELS INVESTMENT LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 16901117 Y REI 0001890487-20112011-0000-0 01 Above Market ERWIN, CHARLES 0 3,654,800 0 WITHDRAWAL 3,654,800 Withdrawn 0 DECISION COMMENTS Notes: 5DVVLJQHGIURP-HII%WR/DWRVKLDDQGDGGHGWRGRFNHWSHU(ULFQRKHDULQJOHWWHUVZHUHVHQWDQG73ZDVDGYLVHGRIWKLVE\(ULF$GGHGWRWKLVGRFNHWSHU*DUUHWWDFFRUGLQJWR*6WKHUHVKRXOGKDYHEHHQDGMXVWPHQWVIRUVZLPEXIIHUDQGWRSRYDOXHZLOOJRIURP WR$OOUHVFKHGXOHGIURPWRGD\WRSHU%RDUG $OO,1)DSSHDOVZRUNHGGDWHGWKUXZHUHDFFHSWHGDQGEOHVVHGDVOLVWHG$7+- Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 21 of 21 BER CHAIRMAN