Board of Equalization and Review - February 9, 2012 Date run: 4/25/2012 11:05:08 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-BER005720 APPEAL ID 18522 OWNER/ APPELLANT ANDERSON, MICHAEL & ANDERSON, LINDA 2/9/2012 PARCEL ID/ VIN CONSE NT ABS TYPE 22710135 N REI ABS NUMBER 0002048507-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5¶66$/(6 ,1&/8'( )25&/2685(6$1' 75$16$&7,216 PAGE 1 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 485,000 APPELLANT OPINION VALUE ($) STAFF REC 417,000 01 REDUCTION STAFF REC VALUE ($) DECISION 485,000 01 REDUCTION DECISION VALUE ($) MOTION 467,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER004920 APPEAL ID 8600 OWNER/ APPELLANT BAKER, GREGORY & BAKER, GERALDINE PARCEL ID/ VIN CONSE NT ABS TYPE 22724320 N REI ABS NUMBER 0002050974-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 $335$,6$/ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,('$335$,6$/ 7+$7:$6 &203/(7(')257$; 385326(6620(2) 7+(&203687,/,=(' $5(8148$/,),(' 75$16$&7,216 $335$,6$/ ())(&7,9('$7(,6 5('8&7,21,6 %$6('21&+$1*(6 727+(6758&785$/ (/(0(1762)7+( 3523(57< PAGE 2 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 446,000 APPELLANT OPINION VALUE ($) STAFF REC 373,000 01 REDUCTION STAFF REC VALUE ($) DECISION 441,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 441,400 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER004957 APPEAL ID 3422 OWNER/ APPELLANT BLOTNICK, CHARLES & BLOTNICK, CATHY PARCEL ID/ VIN CONSE NT ABS TYPE 22735307 N REI ABS NUMBER 0002052835-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6$1'$5(&(17 $335$,6$/ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 648$5()227$*( :$6,1&255(&7$1' +$6%((1 &255(&7('$)7(5 68%0,66,212))(( $335$,6$/6.(7&+ PAGE 3 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 629,500 APPELLANT OPINION VALUE ($) STAFF REC 565,000 01 REDUCTION STAFF REC VALUE ($) DECISION 569,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 569,500 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER005204 APPEAL ID 21157 OWNER/ APPELLANT BOGAN, THOMAS & BOGAN, COURTNEY PARCEL ID/ VIN CONSE NT ABS TYPE 22709539 N REI ABS NUMBER 0002048411-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH6DOH BRADLEY 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 385&+$6($6:(// $6&21',7,212)7+( +20( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6$/(635,&(,6$ %$1.2:1('6$/( (<%:$65('8&(' '85,1*7+( ,1)250$/352&(66 $1'6758&785$/ (/(0(17&+$1*(6 +$9(%((10$'(,1 5(&200(1'(' 9$/8( PAGE 4 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 362,700 APPELLANT OPINION VALUE ($) STAFF REC 260,000 01 REDUCTION STAFF REC VALUE ($) DECISION 321,200 01 REDUCTION DECISION VALUE ($) MOTION 297,500 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER005325 APPEAL ID 16362 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE BRINCEFIELD, WILLIAM & BRINCEFIELD, LYDIA 22710508 N REI ABS NUMBER 0002048549-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21$5(&(17 6$/( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,('6$/( 7+$7:$687,/,=(' 217+(&2817,(6 48$/,),('6$/(6 5(3257'(&.6 :(5(5(029(' )5207+(+20(3(5 7+(2:1(5$6:(// $6)25723221 7+(/$1' PAGE 5 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 594,700 APPELLANT OPINION VALUE ($) STAFF REC 481,000 01 REDUCTION STAFF REC VALUE ($) DECISION 581,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 581,800 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER006011 APPEAL ID 16393 OWNER/ APPELLANT BUCHINSKY, JOSEPH & BUCHINSKY, SANDRA PARCEL ID/ VIN CONSE NT ABS TYPE 22710418 N REI ABS NUMBER 0002048536-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('2121(6$/( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,('21(6$/( $77+,67,0( $'-8670(17727+( /$1'+$6%((1 &216,'(5(')25 7232 PAGE 6 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 342,600 APPELLANT OPINION VALUE ($) STAFF REC 317,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 342,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 342,600 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER006005 APPEAL ID 8484 OWNER/ APPELLANT CARLISLE, KEVIN & CARLISLE, ELLEN PARCEL ID/ VIN CONSE NT ABS TYPE 22726301 N REI ABS NUMBER 0002051208-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'('6$/(6 7+$7:(5(87,/,=(' ,17+(&2817,(6 6$/(65(3257 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 ,1&5($6(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 7+5((6$/(6 3529,'('%<7+( $33($/$17:(5( 87,/,=(',17+( &2817,(65(3257 ,1&5($6(,19$/8(,6 '8(72$ &255(&7,212) 522)7<3(72$1 $5&+6+,1*/(522) PAGE 7 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 548,300 APPELLANT OPINION VALUE ($) STAFF REC 488,770 03 INCREASE STAFF REC VALUE ($) DECISION 552,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 552,300 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER006062 APPEAL ID 3122 OWNER/ APPELLANT CHANDLER, SHARON & BODENHEIMER, ANDREW PARCEL ID/ VIN CONSE NT ABS TYPE 22726210 N REI ABS NUMBER 0002051193-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$ BRADLEY 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 6833/,(' 6$/(6,1,7,$/ $33($/87,/,=(6$9* 336)$6(9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 ,1&5($6(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 3529,'(' 6$/(67+$7:(5( 127&216,6'(5' '85,1*7+,6 5(9$/8$7,21 ,1&5($6('8(72 522)7<3(&+$1*( 72$5&+6+,1*/( PAGE 8 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 494,400 APPELLANT OPINION VALUE ($) STAFF REC 448,512 03 INCREASE STAFF REC VALUE ($) DECISION 497,900 01 REDUCTION DECISION VALUE ($) MOTION 476,600 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME 9:00 AM 9 ROW NO. LEVEL BER CASE NUMBER 11-BER003748 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 7677 DOBY, DONNIE E JR 22740202 N REI ABS NUMBER 0002053646-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21(48,7< :,7+27+(56,17+( $5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 5('8&7,21,6%$6(' 21&255(&7,1* ,17(5,25:$//7<3( $6:(//$6$'',1* (&2120,& PAGE 9 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 352,800 APPELLANT OPINION VALUE ($) STAFF REC 303,800 01 REDUCTION STAFF REC VALUE ($) DECISION 325,600 01 REDUCTION DECISION VALUE ($) MOTION 307,500 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER005028 APPEAL ID 16389 OWNER/ APPELLANT DVORAK, RICHARD & DVORAK, TERESA PARCEL ID/ VIN CONSE NT ABS TYPE 22710506 N REI ABS NUMBER 0002048546-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,(' )25(&/2685($1' 6$/(6$6%$6,6 )25$33($/ 3+2726$6:(//$6 ),(/'9,6,76+2:(<% 2)+20(6+28/'%( $'-867(' PAGE 10 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 335,900 APPELLANT OPINION VALUE ($) STAFF REC 300,000 01 REDUCTION STAFF REC VALUE ($) DECISION 310,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 310,200 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER004919 APPEAL ID 3917 OWNER/ APPELLANT HIESTER, RICHARD & HIESTER, JEANNE PARCEL ID/ VIN CONSE NT ABS TYPE 22724246 N REI ABS NUMBER 0002050930-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$ BRADLEY 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,('6$/(6 2876,'(7+(68%- 1(,*+%25+22'$6 :(//$6$1$9(5$*( 35,&(3(5648$5( )227$6(9,'(1&( PAGE 11 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 420,400 APPELLANT OPINION VALUE ($) STAFF REC 378,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 420,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 420,400 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER003694 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 3408 HYMAN, DAVID & HYMAN, BRIGITTE 22727128 N REI ABS NUMBER 0002051310-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21(48,7< $021*+20(6,17+( 1(,*+%25+22' 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 &203$5('7+(,5 +20(:,7+21( $&52667+(675((7 7+$73523(57<+$6 $1(&2120,&'8(72 %$&.,1*8372 :('',1*721 PAGE 12 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 185,600 APPELLANT OPINION VALUE ($) STAFF REC 175,000 01 REDUCTION STAFF REC VALUE ($) DECISION 185,600 01 REDUCTION DECISION VALUE ($) MOTION 175,100 UM/JB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER005584 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16280 JONES, GORDON A JR & JONES, NANCY 22709473 N REI ABS NUMBER 0002048327-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('2127+(5 +20(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5'(5,9(6 9$/8(687,/,=,1* $9(5$*(62)+20(6 ,17+($5($:,7+ 9$5<,1**5$'(6 (7& PAGE 13 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 384,800 APPELLANT OPINION VALUE ($) STAFF REC 351,271 02 NO CHANGE STAFF REC VALUE ($) DECISION 384,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 384,800 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER006076 APPEAL ID 21152 OWNER/ APPELLANT KATOWITZ, HARVEY & KATOWITZ, CAROLYN PARCEL ID/ VIN CONSE NT ABS TYPE 22709466 N REI ABS NUMBER 0002048318-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('2127+(5 3523(57,(6,17+( $5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 ,1)250$7,21)520 7+($33($/$17 ,1&/8'(6+20(62) ',))(5(17*5$'(6 6,=(6(7&$69$/8( ,1',&$725 PAGE 14 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 448,000 APPELLANT OPINION VALUE ($) STAFF REC 372,359 02 NO CHANGE STAFF REC VALUE ($) DECISION 448,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 448,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER005327 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16332 KEY, WILLIAM BARTLETTE IV & KEY, SONDRA 22736250 N REI ABS NUMBER 0002053029-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH6DOH3ULFH BRADLEY 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 $335$,6$/6 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 $335$,6$/6 6833/,('87,/,=( %$1.6$/(6 75$16$&7,216$1' &20362876,'(7+( 68%-(&7 1(,*+%25+22' PAGE 15 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 419,900 APPELLANT OPINION VALUE ($) STAFF REC 370,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 419,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 419,900 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER003929 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9111 KIROL, GREGG & KIROL, KARYN 22709557 N REI ABS NUMBER 0002048434-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 435,900 APPELLANT OPINION VALUE ($) STAFF REC 350,000 01 REDUCTION STAFF REC VALUE ($) DECISION 424,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 424,200 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 17 BER 11-BER004094 8591 LYNCH, CRAIG & LYNCH, MITZI / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: CHARLES E. RAYNAL, IV 22733102 N REI 0002052477-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH6DOH BRADLEY 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'('$335$,6$/ :+,&+6+2:69$/8( 72%( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 (<%+$6%((1$'-72 %$6('21 ),(/'9,6,7$6:(// $6$335$,6$/ $335$,6(5+$6 87,/,=('6$/(6,1 7+($5($7+$7+$9( %((186(',17+( &2817< 602'(/ 2:1(5385&+$6(' +20(,1/$7(5 )25 0 627,600 550,000 01 REDUCTION 598,900 ACCEPT STAFF REC 598,900 PB/UM 9:00 AM 18 BER 11-BER005917 21203 MOFFETT, MARK & MOFFETT, TERI 22709465 N REI 0002048317-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21 (48$/,=$7,21:,7+ 27+(53523(57,(6 ,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 0 424,900 405,529 02 NO CHANGE 424,900 ACCEPT STAFF REC 424,900 UM/PB PAGE 17 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER004869 APPEAL ID 29589 OWNER/ APPELLANT MUELLER, WERNER & MUELLER, JANICE PARCEL ID/ VIN CONSE NT ABS TYPE 22709468 N REI ABS NUMBER 0002048320-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21 (48,7$%,/,7<:,7+ 27+(56,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 /$1'$'-8670(17 :$6$33/,(' ,1&255(&7/< '85,1*7+( ,1)250$/$33($/ +$6%((1 &255(&7('$63$57 2)67$)) 5(&200(1'(' 9$/8( PAGE 18 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 717,200 APPELLANT OPINION VALUE ($) STAFF REC 551,000 01 REDUCTION STAFF REC VALUE ($) DECISION 584,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 584,600 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER005923 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 5449 PETERS, JEFFREY & PETERS, WENDI 22711330 N REI ABS NUMBER 0002048670-20112011-0000-0 REASON 02 Below Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 580,000 APPELLANT OPINION VALUE ($) STAFF REC 535,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 580,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 580,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER003027 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 33482 PROVIDENCE PLANTATION RACKET - ATTN: EILEEN COHEN 22711313 N REI ABS NUMBER 0002048646-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$ BRADLEY 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('213523(57< (;(03767$786$1' (48,7$%,/,7<:,7+ 27+(56:,0&/8%6 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20( 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ &+$1*(6,1&/8'( /$1'$'-8670(17$6 :(//$6522)7<3( $1'(<%2)%/'*6 PAGE 20 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 779,400 APPELLANT OPINION VALUE ($) STAFF REC 0 01 REDUCTION STAFF REC VALUE ($) DECISION 665,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 665,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 22 LEVEL BER CASE NUMBER 11-BER005729 APPEAL ID 11743 OWNER/ APPELLANT ROBERTSON, CRAIG & ROBERTSON, BRETT PARCEL ID/ VIN CONSE NT ABS TYPE 22733139 N REI ABS NUMBER 0002052520-20112011-0000-0 REASON 02 Below Market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¶66$/(6 5(3257 PAGE 21 of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 502,200 APPELLANT OPINION VALUE ($) STAFF REC 475,000 01 REDUCTION STAFF REC VALUE ($) DECISION 496,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 496,200 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 23 BER 11-BER006065 9119 SCHARF, DANIEL & SCHARF, KAREN 22736326 N REI 0002053089-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH6DOH3ULFH BRADLEY 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21(48,7< $1'3(5621$/ 23,1,21 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 *5$'(2)+20(+$6 %((1$'-867('72 (48$/,=((<%72 0 508,300 9:00 AM 24 BER 11-BER002089 29027 WATERS, CONST CO INC 22736295 N REI 0002053058-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('213(5621$/ 23,1,21 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('/$1',6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 /27&855(17/<+$6 $'-8670(17 $33/,(' 0 4,500 PAGE 22 of 56 APPELLANT OPINION VALUE ($) STAFF REC 460,000 01 REDUCTION 0 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 466,200 ACCEPT STAFF REC 466,200 UM/PB 4,500 ACCEPT STAFF REC 4,500 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER004300 APPEAL ID 30868 OWNER/ APPELLANT BONDURANT, HELEN M PARCEL ID/ VIN CONSE NT ABS TYPE 18509141 N REI ABS NUMBER 0001920082-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 741,100 APPELLANT OPINION VALUE ($) STAFF REC 311,000 01 REDUCTION STAFF REC VALUE ($) DECISION 691,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 691,600 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER004301 APPEAL ID 10208 OWNER/ APPELLANT BONDURANT, JOSEPH & BONDURANT, HELEN PARCEL ID/ VIN CONSE NT ABS TYPE 18509130 N REI ABS NUMBER 0001920065-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 146,300 APPELLANT OPINION VALUE ($) STAFF REC 58,000 01 REDUCTION STAFF REC VALUE ($) DECISION 125,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 125,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 9:00 AM 27 BER 11-BER002526 29803 CLONTZ, RALPH CLAYTON III 17502517 N REI 0001905245-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH1RQH 5HFRUGHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2ZQHUCVRSLQLRQRIYDOXH LVGUDZQIURPWKHDERYH PHQWLRQHG$SSUDLVDO 5HSRUW$OOVDOHV FRPSDULVRQVDUHGRQH XVLQJVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH2ZQHU SURYLGHGPHIXOODFFHVV WRWKHKRPHIRUDZDON WKUXRIWKHSURSHUW\$V DUHVXOWFRUUHFWHGWKH 5HFRUG&DUGWRUHIOHFW %DWKURRPVLQVWHDGRI %DWKURRPV7KHKRPH KDVVHYHUDOLWHPVRI 'HIHUUHG0DLQWHQDQFH LQFOXGLQJWKHURRIDQG VRPHZRRGURWDORQJWKH EDFN)DVFLD%RDUGDQG DURXQGVRPHRIWKH :LQGRZV'RRUV+RPH DOVRQHHGV([WHULRU 3DLQWLQJ*LYHQWKH KRPHCVFRQGLWLRQ, UHGXFHGWKH(<%IURP WR,WVKRXOG EHQRWHGWKDWWKH.LWFKHQ KDVEHHQUHPRGHOHGZLWK QHZFDELQHWVDQGD *UDQLWH&RXQWHUWRS /LNHZLVHWKH 0DVWHU%DWKURRPKDV EHHQUHPRGHOHG DOWKRXJKWKLVRQO\ SURYLGHVDQHQODUJHG VKRZHUZLWKRXWD EDWKWXE7KH+DOI%DWKLV PRUHXSWRGDWHDVZHOO %HFDXVHWKH.LWFKHQLV DQHORQJDWHG*DOOH\ 6W\OHEHFDXVHWKHUHLV QRWUXH/LYLQJ5RRP ZKDWZRXOGSUREDEO\ VHUYHDVVXFKLVXVHGDV D'LQLQJ$UHDDOWKRXJK WKHUHLVD'HQDQG EHFDXVHWKH)LQLVKHG %DVHPHQWLQFOXGHVRQO\ DURXJKLQIRUD %DWKURRP,IHOWWKDWWKLV KRPHZRXOGQRWUHFHLYH WKHEHVWUHFHSWLRQRQWKH PDUNHWLQ0\HUV3DUN 7KHUHIRUH,UHGXFHGWKH YDOXHE\IRU )XQFWLRQDO 2EVROHVFHQFH2WKHU IHDWXUHVVXJJHVWHGWKLV LVDSSURSULDWH2XU465 VKRZVRQO\VDOHVEHORZ 00IRUWKLV1%+DQGLW VKRXOGEHQRWHGWKDW QRQHRIWKH4XDOLIHG 6DOHVFDUU\D4XDOLW\ *UDGHRI*RRGZKLFKLV WKHFDVHIRUWKHVXEMHFW 1RIXUWKHUDGMXVWPHQWV PAGE 25 of 56 0 1,061,300 695,000 01 REDUCTION 1,005,700 ACCEPT STAFF REC 1,005,700 PB/UM Board of Equalization and Review - February 9, 2012 9:00 AM 27 BER 11-BER-00252 29803 CLONTZ, RALPH 17502517 N REI 0001905245-2011-20 01 Above Mark are deemed appropriate. 9:00 AM 28 BER 11-BER005274 15650 FULTON, HENRY & FULTON, SIOBHAN 18302106 N REI 0001915590-20112011-0000-0 01 Above Market GEIER, JOHN 0 1,061,300 )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2ZQHUCV2SLQLRQRIYDOXH DSSHDUVGHULYHGIURPWKH DERYHUHIHUHQFHG $SSUDLVDO5HSRUW 0 2,151,900 6DOHV5DWLR &2' &RXQW\CV&DVH2ZQHU KDVSURYLGHGWKHVDPH LQIRUPDWLRQWKDWZDV VXEPLWWHGGXULQJWKH ,QIRUPDO5HYLHZSURFHVV +HUHDUHP\QRWHVIURP WKDWUHYLHZ2:1(5 68%0,77(' $335$,6$/5(3257 GWG:,7+$1 23,1,212)9$/8(2) 7+,6 9$/8(,6:,7+,1 2)7+(&2817<C6 9$/8($1' 7+(5()25()$,/672 0((77+(67$1'$5' 6(7%<*6 :+,&+67$7(67+$7 7+($33(//$170867 6+2:%27+7+$77+( 5(9$/:$6 $5%,75$5<25 ,//(*$/$1'7+$7 7+(9$/8(:$6 68%67$17,$//<,1 (;&(662)7+(758( 0$5.(79$/8($/62 2)127(&203,6$ )25&('6$/($/62 ,7$33($567+( $335$,6(52)7+,6 5(3257)$,/('72 $&&2817)257+( ),1,6+('$5($29(5 7+(*$5$*(12 &+$1*(,6 :$55$17('7KLV SURSHUW\LVHTXLWDEO\ DSSUDLVHG 5HFRPPHQGDWLRQIRU1R &KDQJHUHPDLQVWKH VDPH PAGE 26 of 56 695,000 01 REDUCTIO 1,990,000 01 REDUCTION 1,005,700 ACCEPT STA 1,005,700 PB/UM 2,151,900 01 REDUCTION 2,117,900 PB/UM Board of Equalization and Review - February 9, 2012 9:00 AM 29 BER 11-BER001796 25553 GATRELL, M BRYANT & GATRELL, ANIKA 17508125 N REI 0001905723-20112011-0000-0 01 Above Market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of 56 0 1,367,600 1,176,825 03 INCREASE 1,413,900 ACCEPT STAFF REC 1,413,900 PB/UM Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 30 LEVEL BER CASE NUMBER 11-BER005045 APPEAL ID 15627 OWNER/ APPELLANT GREGOR, STAN & GREGOR, DEBORAH PARCEL ID/ VIN CONSE NT ABS TYPE 18302119 N REI ABS NUMBER 0001915614-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,946,800 APPELLANT OPINION VALUE ($) STAFF REC 1,800,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,946,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,946,800 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 31 LEVEL BER CASE NUMBER 11-BER004946 APPEAL ID 19125 OWNER/ APPELLANT JACKSON, DAVID W JR & CHAPMAN, MARGARET PARCEL ID/ VIN CONSE NT ABS TYPE 18117113 N REI ABS NUMBER 0001915446-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 605,200 APPELLANT OPINION VALUE ($) STAFF REC 445,000 01 REDUCTION STAFF REC VALUE ($) DECISION 604,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 604,600 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 9:00 AM 32 BER 11-BER005245 9521 JOHNSTON, VIRGINIA A 18113307 N REI 0001915188-20112011-0000-0 01 Above Market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of 56 0 513,800 346,425 01 REDUCTION 515,200 01 REDUCTION 449,300 PB/UM Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 33 LEVEL BER CASE NUMBER 11-BER002540 APPEAL ID 30061 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LINTZ, DAVID & LINTZ, MURIEL 18701303 N REI ABS NUMBER 0001920860-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 362,800 APPELLANT OPINION VALUE ($) STAFF REC 175,000 01 REDUCTION STAFF REC VALUE ($) DECISION 320,800 01 REDUCTION DECISION VALUE ($) MOTION 292,500 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 34 LEVEL BER CASE NUMBER 11-BER001652 APPEAL ID 25157 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE LIVINGSTONE, WILLIAM & LIVINGSTONE, EDITH 17510225 N REI ABS NUMBER 0001906386-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 303,300 APPELLANT OPINION VALUE ($) STAFF REC 250,000 01 REDUCTION STAFF REC VALUE ($) DECISION 304,000 02 NO CHANGE DECISION VALUE ($) MOTION 303,300 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 35 LEVEL BER CASE NUMBER 11-BER004889 APPEAL ID 15833 OWNER/ APPELLANT MCCOY, MICHAEL & MCCOY, SUSAN PARCEL ID/ VIN CONSE NT ABS TYPE 18302118 N REI ABS NUMBER 0001915612-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,085,600 APPELLANT OPINION VALUE ($) STAFF REC 805,600 01 REDUCTION STAFF REC VALUE ($) DECISION 1,080,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,080,900 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 36 LEVEL BER CASE NUMBER 11-BER000729 APPEAL ID 31315 OWNER/ APPELLANT OWENS, KATHLEEN D PARCEL ID/ VIN CONSE NT ABS TYPE 17508224 N REI ABS NUMBER 0001905772-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 565,100 APPELLANT OPINION VALUE ($) STAFF REC 485,000 01 REDUCTION STAFF REC VALUE ($) DECISION 557,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 557,100 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 37 LEVEL BER CASE NUMBER 11-BER000275 APPEAL ID 31314 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE PAAR, LINDA B 17512118 N REI ABS NUMBER 0001906650-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 233,900 APPELLANT OPINION VALUE ($) STAFF REC 165,000 01 REDUCTION STAFF REC VALUE ($) DECISION 201,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 201,400 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 38 LEVEL BER CASE NUMBER 11-BER004173 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 14446 PAPPAS, PETER & PAPPAS, EVANTHIA 17509403 N REI ABS NUMBER 0001906131-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 583,200 APPELLANT OPINION VALUE ($) STAFF REC 415,000 01 REDUCTION STAFF REC VALUE ($) DECISION 528,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 528,300 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 39 LEVEL BER CASE NUMBER 11-BER001899 APPEAL ID 31322 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE RAND, JOSEPH & RAND, DOROTHY 17511326 N REI ABS NUMBER 0001906585-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 343,300 APPELLANT OPINION VALUE ($) STAFF REC 280,000 01 REDUCTION STAFF REC VALUE ($) DECISION 338,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 338,800 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 40 LEVEL BER CASE NUMBER 11-BER001709 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 31321 RANKIN, GEORGE M & RANKIN, KRISTA 17508312 N REI ABS NUMBER 0001905913-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,420,900 APPELLANT OPINION VALUE ($) STAFF REC 960,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,099,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,099,000 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 41 LEVEL BER CASE NUMBER 11-BER005250 APPEAL ID 15834 OWNER/ APPELLANT RUFF, MICHAEL & RUFF, CAROL (TRUSTEES) / EDWARD C RUFF PARCEL ID/ VIN CONSE NT ABS TYPE 18301111 N REI ABS NUMBER 0001915544-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 938,600 APPELLANT OPINION VALUE ($) STAFF REC 798,194 02 NO CHANGE STAFF REC VALUE ($) DECISION 938,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 938,600 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 42 LEVEL BER CASE NUMBER 11-BER005023 APPEAL ID 12805 OWNER/ APPELLANT SANDERS, JULIUS T JR / WILLOUGHBY COMPANY ATTN: J.D. WILLOUGHBY PARCEL ID/ VIN CONSE NT ABS TYPE 18117110 N REI ABS NUMBER 0001915441-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 603,400 APPELLANT OPINION VALUE ($) STAFF REC 425,000 01 REDUCTION STAFF REC VALUE ($) DECISION 603,400 01 REDUCTION DECISION VALUE ($) MOTION 549,900 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 43 LEVEL BER CASE NUMBER 11-BER005140 APPEAL ID 11655 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE SHAW, DALE & SHAW, NANCY 18301206 N REI ABS NUMBER 0001915560-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,514,700 APPELLANT OPINION VALUE ($) STAFF REC 900,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,514,400 01 REDUCTION DECISION VALUE ($) MOTION 1,229,300 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 9:00 AM 44 BER 11-BER006117 15618 SMITH, BRUTON / FOODMAN HUNTER & KARRES, PLLC ATTN: ADAM FOODMAN 18301104 N REI 0001915530-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH1RQH 5HFRUGHG 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2ZQHUCVRSLQLRQRIYDOXH LVEDVHGRQWKHDERYH PHQWLRQHGDSSUDLVDO UHSRUWDVZHOODVVRPH DGGLWLRQDODQDO\VLVZKLFK KDVEHHQSURYLGHGXVLQJ DSULFHSHUVTXDUHIRRW DUJXPHQW 6DOHV5DWLR &2' &RXQW\CV&DVH+HUHDUH P\QRWHVDIWHUUHYLHZLQJ WKHDSSUDLVDOUHSRUW GXULQJWKH,QIRUPDO 5HYLHZSURFHVV 2:1(5C6$77251(< &217(1'67+$77+( 9$/8$7,212) 64)7127 ,1&/8',1*/$1',6 127$335235,$7( ,17(5(67,1*/< :+(1<28 &$/&8/$7(7+(6$0( ),*85()25&203 2)7+($335$,6$/ 5(3257GWG :,7+$1 23,1,212)9$/8(2) ,7,6 64)7&203 ,6$6$/($1' &$1127%( &216,'(5('&203 &$/&8/$7(672 64)77+,6 $5*80(17)$,/672 +2/'83(9(1,) 21(686(67+( $'-867('6$/(6 35,&(3529,'(',1 7+($335$,6$/ 5(32577+( 6$/(6217+(465 )25:,7+$ *5$'(2)&86720 &20(72$35,&(3(5 648$5()227127 ,1&/8',1*/$1'2) $1' 0$'(0,125 &+$1*(672 5(&25' 63(&,),&$//< )281'$7,21 &+$1*(')5206/$% $%29(*5281'72 &5$:/63$&( 5('8&('(<%72 %$6('21 3(50,7+,6725<12 27+(5&+$1*(6 :$55$17(' ,QIRUPDWLRQSURYLGHG UHPDLQVXQFKDQJHG OLNHZLVHQHLWKHUKDYHP\ FRQFOXVLRQVFKDQJHG /DQGYDOXDWLRQLV VXSSRUWHGE\WKHVDOH PAGE 42 of 56 0 2,917,200 2,300,000 02 NO CHANGE 2,917,200 ACCEPT STAFF REC 2,917,200 PB/UM Board of Equalization and Review - February 9, 2012 9:00 AM 44 BER 11-BER006117 15618 SMITH, BRUTON / FOOD 18301104 N REI 0001915530-20112011-0000-0 01 Above Market across the street at 181162-18. GEIER, JOHN 0 2,917,200 2,300,000 02 NO CHANGE 2,917,200 ACCEPT STAFF REC 2,917,200 PB/UM 9:00 AM 45 BER 11-BER005210 15828 VERHAGEN, TIMOTHY & VERHAGEN, KAREN 18302113 N REI 0001915604-20112011-0000-0 01 Above Market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of 56 Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 46 LEVEL BER CASE NUMBER 11-BER002115 APPEAL ID 34374 OWNER/ APPELLANT WCC INC PARCEL ID/ VIN CONSE NT ABS TYPE 18315103 N REI ABS NUMBER 0001917057-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 146,800 APPELLANT OPINION VALUE ($) STAFF REC 75,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 146,800 ACCEPT STAFF REC DECISION VALUE ($) MOTION 146,800 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 47 LEVEL BER CASE NUMBER 11-BER001303 APPEAL ID 3190 OWNER/ APPELLANT WILSON, WILLIAM & WILSON, MELINDA / BARWICK & ASSOC LLC ATTN: LYNN BARWICK PARCEL ID/ VIN CONSE NT ABS TYPE 18317157 N REI ABS NUMBER 0001917766-20112011-0000-0 REASON 01 Above Market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of 56 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,169,800 APPELLANT OPINION VALUE ($) STAFF REC 900,000 01 REDUCTION STAFF REC VALUE ($) DECISION 980,300 ACCEPT STAFF REC DECISION VALUE ($) MOTION 980,300 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 48 LEVEL BER CASE NUMBER 11-BER004084 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16165 BANIA, EDWARD J JR & BANIA, MARGARET 22743144 N REI ABS NUMBER 0002054065-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 239,400 225,000 02 NO CHANGE 239,400 ACCEPT STAFF REC 239,400 PB/UM GRAY, DARLENE 0 366,700 323,500 02 NO CHANGE 366,700 ACCEPT STAFF REC 366,700 PB/UM GRAY, DARLENE 0 221,900 177,000 02 NO CHANGE 221,900 ACCEPT STAFF REC 221,900 UM/PB 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73LVXVLQJSSVI EDVLVIRUYDOXH7KH FRXQW\KDV46DOHV +RPHLVFRQVLVWHQWZLWK RWKHULQQEKG&RXQW\ UHFRPPHQGVDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 49 BER 11-BER005944 3196 COONS, KEVIN & PEAK, LINDA 18928125 N REI )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV WRRKLJK 0001928158-20112011-0000-0 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KHFRPSV SURYLGHGE\WKHDSSUDLVDO DUHDOOLQDGLIIHUHQWWD[ QEKG&RXQW\LV UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 50 BER 11-BER004723 19160 CROWTHER, CHRISTOPHER E 18919325 N REI 0001927261-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV RYHUYDOXHG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHDOO VDOHV+RPHLV FRQVLVWHQWZLWKQEKG &RXQW\LVUHFRPPHQGLQJ DQRFKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 46 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER000230 APPEAL ID 28848 OWNER/ APPELLANT DEWSBURY, MICHAEL & DEWSBURY, DEBORAH PARCEL ID/ VIN CONSE NT ABS TYPE 22747302 N REI ABS NUMBER 0002054674-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH" 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV YDOXH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) GRAY, DARLENE 0 559,000 GRAY, DARLENE 0 243,400 APPELLANT OPINION VALUE ($) STAFF REC 0 03 INCREASE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 579,500 ACCEPT STAFF REC 579,500 UM/PB 243,400 ACCEPT STAFF REC 243,400 UM/PB 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGWKHVXEMHFWKRPH LVFRQVLVWHQWZLWKQEKG ,QIRSURYLGHGE\WKH73 LQGLFDWHVEDWK LQVWHDGRIZHKDYH DFNQRZOHGJHGVZLP EXIIHUZLWKD UHGXFWLRQ0LVVHGD VISHUPLWIRUDILQLVKHG DWWLF73SURYLGHGD VDOHRQFRPS ZKLFKZDVDFWXDOO\DIFLQ IRU &RPSLVVI VPDOOHU&RXQW\LV UHFRPPHQGLQJDQ LQFUHDVHGXHWRWKHEDWK FRXQWDQGDGGLQJWKH DWWLFIRUDQHZYDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 52 BER 11-BER004332 41091 GRAY, JASPER & GRAY, LIBBY 18928149 N REI 0001928191-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHFRPSV DUHDOOVDOHV LVDOLVWHGKRPHRQ WKHPDUNHWWKHFRXQW\LV VKRZLQJ4VDOHVZLWK QRIFCVZHDUH UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 47 of 56 220,000 02 NO CHANGE DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 53 LEVEL BER CASE NUMBER 11-BER004056 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 19174 HOEFLIN, STEPHEN & HOEFLIN, DIANA 18910406 N REI ABS NUMBER 0001926374-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV RYHUYDOXHGQR LPSURYHPHQWVPDGH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 140,600 110,000 01 REDUCTION 133,900 01 REDUCTION 133,600 PB/UM GRAY, DARLENE 0 1,270,700 0 01 REDUCTION 1,270,700 01 REDUCTION 1,222,900 UM/PB GRAY, DARLENE 0 461,700 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG$OWKRXJK73 VXEPLWWHGJRYWVDOHV DQGFRPSWKDWLV VIODUJHUWKDQVXEMHFW WKHFRXQW\LV UHFRPPHQGLQJD UHGXFWLRQWRUHIOHFW RULJLQDOFRQGLWLRQQR XSJUDGHVWRKRPHKDYH EHHQPDGH UHFRPPHQGLQJWKHH\EWR IRUDQHZYDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 54 BER 11-BER005064 5977 HOLLIS, JAMES & HOLLIS, GERALYN 22747244 N REI 0002054653-20112011-0000-0 01 Above Market 9:00 AM 55 BER 11-BER004879 1545 KALISKI, ALAN & THOMPSON, SUSAN 22747217 N REI 0002054607-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV YDOXHLQFRUUHFW 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG+RPHLV DSSUDLVHGFRQVLVWHQWZLWK KRPHLQQEKG8SRQYLVLW GLVFRYHUHGLQFRUUHFWURRI FRUUHFWHGWRZGDUFKVKJO IRUDQLQFUHDVHLQYDOXH WR 65RU5HFRPPHQGHG 9DOXH PAGE 48 of 56 413,000 03 INCREASE 464,900 ACCEPT STAFF REC 464,900 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 56 LEVEL BER CASE NUMBER 11-BER002363 APPEAL ID 16265 OWNER/ APPELLANT KRAUSS, MARTHA W PARCEL ID/ VIN CONSE NT ABS TYPE 22743285 N REI ABS NUMBER 0002054246-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC GRAY, DARLENE 0 547,300 410,455 01 REDUCTION GRAY, DARLENE 0 4,299,400 2,287,000 01 REDUCTION STAFF REC VALUE ($) DECISION 547,300 01 REDUCTION DECISION VALUE ($) MOTION 514,500 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHFRPSV DOODUHLQWD[QEKGWKH\ DUHRIGLIIHUHQWVTDXUH IHHWDQGODQGVL]H+RPH LVFRQVLVWHQWZLWK LPPHGLDWHQEKGWKHUH DUH4VDOHVDWDUDWLR RI7KHFRXQW\LV UHFRPPHQGLQJD12 &+$1*( 65RU5HFRPPHQGHG 9DOXH 9:00 AM 57 BER 11-BER001795 34120 LAND HOLDING LLC / S LEWIS HILL 22760105 N REI 0002056312-20112011-0000-0 01 Above Market )RUHFORVXUH\HV 6DOH'DWH 6DOH3ULFHPLOOLRQ WUDFNVPXOWLSDUFHO SXUFKDVH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVZDVDPXWOL SDUFHOSXUFKDVHLQ WUDFNVRIODQGIRU D IRUHFORVXUH7KHFRXQW\ LVUHFRPPHQGLQJ DGMXVWPHQWVEHPDGHIRU WRSRVKDSHDQGSRZHU OLQHVIRUDQHZYDOXHRI 73LVLQ DJUHHPHQWWRWKLVYDOXH ZLOOQRWEHDSSHDULQJ WRGD\ PAGE 49 of 56 2,639,600 ACCEPT STAFF REC 2,639,600 PB/UM DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER001793 APPEAL ID 34119 OWNER/ APPELLANT LAND HOLDING LLC / S LEWIS HILL PARCEL ID/ VIN CONSE NT ABS TYPE 22760112 N REI ABS NUMBER 0002622063-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH\HV GRAY, 6DOH'DWH DARLENE 6DOH3ULFHPLOWKLVZDV DWUDFNPXOWLSXUFKDVH WKLVZDVDFUHGLWELGE\ 31&%DQNWKDWZDV DVVLJQHGGXULQJ IRUHFORVXUHSURFHHGLQJV 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 0 3,458,700 GRAY, DARLENE 0 248,700 )RUHFORVXUH1R GRAY, 6DOH'DWH1$6DOH DARLENE 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHFRPSV GLIIWD[QEKGGLII WD[KEKGIFGLIIWD[ QEKG+RPHLVYDOXHG FRQVLVWHQWZLWKRWKHUVLQ QEKG&RXQW\LV UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 0 209,500 APPELLANT OPINION VALUE ($) STAFF REC 2,907,435 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 2,941,700 ACCEPT STAFF REC 2,941,700 PB/UM 222,000 02 NO CHANGE 248,700 ACCEPT STAFF REC 248,700 PB/UM 160,000 01 REDUCTION 209,500 01 REDUCTION 193,600 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG&RXQW\ UHFRPPHQGVDUHGXFWLRQ GXHWRWRSRIRUDQHZ YDOXHRI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 59 BER 11-BER003870 5506 MANGANELLOPEARL, LYNDA & PEARL, SCOTT 22746125 N REI 0002054491-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHFRPSV ZLWKQRDGGUHVVHVWKH FRXQW\FRXOGQRWDGGUHVV WKHPDOVRXVHGSSVI PHWKRGWRGHULYHDW YDOXH&RXQW\LV UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 60 BER 11-BER005933 20485 MELTON, GEORGE E JR & LACKEY, GLORIA 18919320 N REI 0001927254-20112011-0000-0 01 Above Market PAGE 50 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 61 LEVEL BER CASE NUMBER 11-BER005290 APPEAL ID 4791 OWNER/ APPELLANT NELSON, DAVID & NELSON, MARIA PARCEL ID/ VIN CONSE NT ABS TYPE 22747258 N REI ABS NUMBER 0002054670-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG ,VVXHVRYHUYDOXHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 533,100 435,000 01 REDUCTION 515,100 01 REDUCTION 497,100 PB/UM GRAY, DARLENE 0 217,800 180,000 02 NO CHANGE 217,800 ACCEPT STAFF REC 217,800 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG3ULYDWHDSSUDLVDO GLIIHUHQFWWD[QEKG VIVPDOOHUORZHU JUDGH'LIIHUHQWWD[ QEKG\HDUV GLIIHUHQFHVI VPDOOHUORWVPDOOHU EXLOWLQEXWEHWWHU FRPSDVIDUDVJUDGH DQGVI73SURYLGHG FRPSVLQDGLIIHUHQWWD[ QEKGDQGJUDGHVRI DOVRSURYLGHGDQRWKHUOLVW RIFRPSVWKDWDUHDOO LQGLIIWD[QEKG&RXQW\LV UHFRPPHQGLQJWKH UHPRYDORIFXVWRP LQWHULRUWRUHPDLQ FRQVLVWHQWZLWKKRPHVLQ WKHQEKGIRUDQHZYDOXH RI 65RU5HFRPPHQGHG 9DOXH 9:00 AM 62 BER 11-BER005168 26 OLDS, GENEVIEVE & OLDS, ROBIN 18919328 N REI 0001927265-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHVRYHUYDOXHG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73SURYLGHG FRPSVGRHVQRWKDYH DIJUOLNHWKHVXEMHFW ,VDRQHVWRU\ZLWKQRIJU &RXQW\UHFRPPHQGVD QRFKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 51 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 63 LEVEL BER CASE NUMBER 11-BER004714 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 6369 PADRON, CEARY A 18924204 N REI ABS NUMBER 0001927636-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH\HV 6DOH'DWH 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV RYHUYDOXHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 137,000 115,000 02 NO CHANGE 137,000 ACCEPT STAFF REC 137,000 PB/UM GRAY, DARLENE 0 268,100 253,500 01 REDUCTION 268,100 01 REDUCTION 256,600 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG+RPHKDVEHHQ UHPRGHOHGZLWKJUDQLWH FRXQWHUWRSVLQNLWFKHQ DQGEDWKEDPERR IORRULQJZLQGRZVGRRUV FDUSHWIL[WXUHV7KHWS SURYLGHGFRPSVWKDW ZHUHLQGLIIHUHQWWD[ QEKGCVRUIRUHFORVXUHV 7KHFRXQW\KDV4 VDOHVDQGUHFRPPHQGLQJ DQRFKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 64 BER 11-BER005260 20403 PETTIGREW, SHEILA M 18915139 N REI 0001926926-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6DOHV5DWLRDOO VDOHV &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73SURYLGHG FRPSVZLWKROGVDOHVWKH GLIIHUHQFHLQYDOXHLV VOLJKWYDULDQFHVRI VWUXFWXUHVVIH[WHULRU ZDOOV+RPHLVFRQVLVWHQW ZLWKRWKHUKRPHLQQEKG &RXQW\LVUHFRPPHQGLQJ DQRFKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 52 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER000105 APPEAL ID 27627 OWNER/ APPELLANT PULWER, MITCHELL & SHERIDAN, MICHOL PARCEL ID/ VIN CONSE NT ABS TYPE 22747242 N REI ABS NUMBER 0002054649-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV JDYHVDOHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION GRAY, DARLENE 0 488,700 425,000 01 REDUCTION 476,700 ACCEPT STAFF REC 476,700 PB/UM GRAY, DARLENE 0 376,100 325,000 02 NO CHANGE 376,100 ACCEPT STAFF REC 376,100 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG$FNQRZOHGJHG VZLPEXIIHUIRUD UHGXFWLRQWR73 JDYHVDOHVDQG FRPSRIGLIIHUHQWJUDGH +RPHLVFRQVLVWHQWZLWK KRPHQEKG 65RU5HFRPPHQGHG 9DOXH 9:00 AM 66 BER 11-BER000446 28446 SIDES, RUSSELL & SIDES, CANDICE 22740250 N REI 0002053703-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73JDYHWZR FRPSVWKDWDUH VDOHVDQGVLJQLIFDQWO\ VPDOOHULQVIWKHFRXQW\ KDVTXDOLILHGVDOHVDQG WKHKRPHLVFRQVLVWHQW ZLWKRWKHUKRPHLQQEKG 7KHFRXQW\LV UHFRPPHQGLQJDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH PAGE 53 of 56 DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 67 LEVEL BER CASE NUMBER 11-BER005256 APPEAL ID 3893 OWNER/ APPELLANT TURNBULL, JEFFREY & TURNBULL, LEE ELLEN PARCEL ID/ VIN CONSE NT ABS TYPE 22747253 N REI ABS NUMBER 0002054665-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG ,VVXHVQRWDSSUDLVHGDV RWKHUVRSLQLRQRIVI GLIIHUHQWWKDQRXUV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION GRAY, DARLENE 0 1,165,200 850,000 01 REDUCTION 1,165,200 01 REDUCTION GRAY, DARLENE 0 166,900 140,400 01 REDUCTION 146,200 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,121,700 PB/UM 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG1RWHDWLQIRUPDO OHYHO$SSUDLVHUFXWRXW IR\HUZKLFKORZHUHGWKH VIWRWKH73 SURYLGHGQRHYLGHQFHRI VIRIRQO\ RSLQLRQ73SURYLGHG FRPSVWKDWDUHDOO VDOHVDOVRZLWKGLIIHUHQW VIDQGJUDGHDVHFRQG VHWRIFRPSV\HDUV GLIIHUHQFHJUDGHRI JUDGHRI JUDGHRIGLIIHUHQFW 7D[QEKG7KHFRXQW\LV VKRZLQJ4VDOHVUDWLR RIWKHKRPHLV DSSUDLVHGFRQVLVWHQWZLWK QEKG&RXQW\ UHFRPPHQGVD12 &+$1*( 65RU5HFRPPHQGHG 9DOXH 9:00 AM 68 BER 11-BER005426 20427 WAGENER, JUDITH L 18914333 N REI 0001926845-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV WRRKLJKUHSDLUVQHHGHG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHGWSSURYLGHG FRPSVWKDWDUH VDOHV1XPHURXVLVVXHV JRLQJRQZLWKWKHVXEMHFW 5HSDLUVDURXQG &RXQW\LVUHFRPPHQGLQJ DGSK\IRUD UHGXFWLRQLIYDOXHRI 2QFHUHSDLUV FRPSOHWHGZLOOUHPRYHG WKHDGMXVWPHQW 65RU5HFRPPHQGHG 9DOXH PAGE 54 of 56 146,200 UM/PB DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. 9:00 AM 69 LEVEL BER CASE NUMBER 11-BER004156 APPEAL ID 16184 OWNER/ APPELLANT WEINSTEIN, PAUL & WEINSTEIN, PAMELA PARCEL ID/ VIN CONSE NT ABS TYPE 22743110 N REI ABS NUMBER 0002054020-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV RYHUYDOXHG APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) GRAY, DARLENE 0 236,000 199,000 02 NO CHANGE 236,000 ACCEPT STAFF REC 236,000 6DOHV5DWLR GRAY, &2' DARLENE &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73SURYLGHG$// FRPSVLQDGLIIHUHQWWD[ QEKG7KHFRXQW\KDV TXDOLILHGVDOHVKRPHLV FRQVLVWHQWZLWKQEKG73 SDLGLQ-XQHRI UDWLRRI &RXQW\LVUHFRPPHQGLQJ D12&+$1*( 65RU5HFRPPHQGHG 9DOXH 0 422,700 381,000 02 NO CHANGE 422,700 ACCEPT STAFF REC 422,700 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG73SUHVHQWHGWZR FRPSVZLWKLQFRUUHFW YDOXHVDVHYLGHQFH +RPHLVDSSUDLVHG FRQVLVWHQWZLWKKRPHVLQ QEKG7KHFRXQW\KDV 4VDOHV&RXQW\ UHFRPPHQGVDQR FKDQJH 65RU5HFRPPHQGHG 9DOXH 9:00 AM 70 BER 11-BER005726 18497 WHITE, GORDON C III & WHITE, LISA 22747401 N REI 0002054693-20112011-0000-0 01 Above Market PAGE 55 of 56 MOTION DECISION COMMENTS Board of Equalization and Review - February 9, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON 9:00 AM 71 BER 11-BER000423 4988 SMITH, MICHAEL & SMITH, SUZANNE 22709306 Y REI 0002048159-20112011-0000-0 01 Above Market 9:00 AM 72 BER 11-BER001004 39869 CIELO APARTMENTS LLC / MARVIN F. POER AND COMPANY ATTN: BYRON PEARCE 17512104 Y REI 0001906640-20112011-0000-0 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73CV&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 385&+$6($6:(// $66$/(6,17+( $5($ 6DOHV5DWLR &2' &RXQW\CV&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77('+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5&$//('$1' 67$7('722)),&( 67$))+,6:,6+72 :,7+'5$:$33($/, $77(037('72 &217$&7$1'12 5(63216(:$6 *,9(1',5(&7/<72 0(&21&(51,1* $33($/$176 ,17(17,216 GEIER, JOHN PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 245,300 219,600 WITHDRAWAL 245,300 Withdrawn 0 0 128,100 0 WITHDRAWAL 128,100 Withdrawn 0 DECISION COMMENTS Notes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ednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 56 of 56 BER CHAIRMAN