Board of Equalization and Review - February 23, 2012 Date run: 4/25/2012 11:10:32 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-BER001389 APPEAL ID 29436 2/23/2012 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719132 N REI ABS NUMBER 0001922831-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER PENALTY AMOUNT ($) 121,500 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER001395 APPEAL ID 28968 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 15514113 N REI ABS NUMBER 0001872977-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 68%0,77(' ,1)250$7,217+$7 7+(5(&(17 385&+$6(35,&( 6+28/'%(7+( 9$/8(7+,6 75$16$&7,21:$6 8148$/,),(''8(72 %(,1*$08/7,/27 6$/(,1$3266,%/( ',675(66(' 6,78$7,21 PAGE 2 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 280,000 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 210,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 210,000 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER001398 APPEAL ID 28967 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 15514114 N REI ABS NUMBER 0001872978-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 68%0,77(' ,1)250$7,217+$7 7+(5(&(17 385&+$6(35,&( 6+28/'%(7+( 9$/8(7+,6 75$16$&7,21:$6 8148$/,),(''8(72 %(,1*$08/7,/27 6$/(,1$3266,%/( ',675(66(' 6,78$7,21 PAGE 3 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 280,000 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 210,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 210,000 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER001391 APPEAL ID 28965 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 15514116 N REI ABS NUMBER 0001872980-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('215(&(17 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6 5('8&7,21%$6(' 21),(/'9,6,7$1' ,1)250$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 68%0,77(' ,1)250$7,217+$7 7+(5(&(17 385&+$6(35,&( 6+28/'%(7+( 9$/8(7+,6 75$16$&7,21:$6 8148$/,),(''8(72 %(,1*$08/7,/27 6$/(,1$3266,%/( ',675(66(' 6,78$7,21 PAGE 4 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 280,000 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 210,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 210,000 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER001387 APPEAL ID 28966 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 15514118 N REI ABS NUMBER 0001872982-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 68%0,77(' ,1)250$7,217+$7 7+(5(&(17 385&+$6(35,&( 6+28/'%(7+( 9$/8(7+,6 75$16$&7,21:$6 8148$/,),(''8(72 %(,1*$08/7,/27 6$/(,1$3266,%/( ',675(66(' 6,78$7,21 PAGE 5 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 280,000 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 210,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 210,000 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER001385 APPEAL ID 28969 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 15514119 N REI ABS NUMBER 0001872983-20112011-0000-0 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(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 68%0,77(' ,1)250$7,217+$7 7+(5(&(17 385&+$6(35,&( 6+28/'%(7+( 9$/8(7+,6 75$16$&7,21:$6 8148$/,),(''8(72 %(,1*$08/7,/27 6$/(,1$3266,%/( ',675(66(' 6,78$7,21 PAGE 6 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 280,000 APPELLANT OPINION VALUE ($) STAFF REC 150,000 01 REDUCTION STAFF REC VALUE ($) DECISION 210,000 ACCEPT STAFF REC DECISION VALUE ($) MOTION 210,000 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER001393 APPEAL ID 29430 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719133 N REI ABS NUMBER 0001922832-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER001401 APPEAL ID 29426 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719134 N REI ABS NUMBER 0001922833-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME 9:00 AM 9 ROW NO. LEVEL BER CASE NUMBER 11-BER001396 APPEAL ID 29422 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719135 N REI ABS NUMBER 0001922834-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER001399 APPEAL ID 29434 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719138 N REI ABS NUMBER 0001922837-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER001390 APPEAL ID 29438 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719141 N REI ABS NUMBER 0001922840-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER001386 APPEAL ID 29444 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719142 N REI ABS NUMBER 0001922841-20112011-0000-0 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(&(17 385&+$6(2)7+( 3523(57< 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(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$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 3523(57,(6:(5( 385&+$6(',1$ 08/7,3$5&(/%$1. 2:1('6$/(,1 7+,66$/(:$6127 87,/,=('%<7+( &2817<'8(727+( '$7(2) 75$16$&7,21$6 :(//$67+( 3523(57<%(,1* %$1.2:1(' $66(66(' 9$/8$7,2162) 27+(53523(57,(6 $5(2876,'(7+( 68%-(&7 1(,*+%25+22' PAGE 12 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER001384 APPEAL ID 29415 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719143 N REI ABS NUMBER 0001922842-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER001388 APPEAL ID 29420 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719144 N REI ABS NUMBER 0001922843-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER001392 APPEAL ID 29432 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719148 N REI ABS NUMBER 0001922847-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER001400 APPEAL ID 29428 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719150 N REI ABS NUMBER 0001922849-20112011-0000-0 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(&(17 385&+$6(2)7+( 3523(57< 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(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 3523(57,(6:(5( 385&+$6(',1$ 08/7,3$5&(/%$1. 2:1('6$/(,1 7+,66$/(:$6127 87,/,=('%<7+( &2817<'8(727+( '$7(2) 75$16$&7,21$6 :(//$67+( 3523(57<%(,1* %$1.2:1(' $66(66(' 9$/8$7,2162) 27+(53523(57,(6 $5(2876,'(7+( 68%-(&7 1(,*+%25+22' PAGE 16 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER001394 APPEAL ID 29424 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719153 N REI ABS NUMBER 0001922852-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 18 LEVEL BER CASE NUMBER 11-BER001397 APPEAL ID 29417 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE JLS HOLDINGS OF NC LLC 18719154 N REI ABS NUMBER 0001922853-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 88,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER000922 APPEAL ID 20750 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KEARNS COMPANY LLC 18719136 N REI ABS NUMBER 0001922835-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 95,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER000921 APPEAL ID 20581 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KEARNS COMPANY LLC 18719140 N REI ABS NUMBER 0001922839-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 95,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER000920 APPEAL ID 20752 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KEARNS COMPANY LLC 18719145 N REI ABS NUMBER 0001922844-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 95,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 22 LEVEL BER CASE NUMBER 11-BER000918 APPEAL ID 20753 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KEARNS COMPANY LLC 18719146 N REI ABS NUMBER 0001922845-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 95,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER000919 APPEAL ID 20751 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE KEARNS COMPANY LLC 18719149 N REI ABS NUMBER 0001922848-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 121,500 APPELLANT OPINION VALUE ($) STAFF REC 95,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 121,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 121,500 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 24 LEVEL BER CASE NUMBER 11-BER004627 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 8950 KETNER, JOHN & KETNER, ALEXANDRA 15114401 N REI ABS NUMBER 0001866272-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH6DOH BRADLEY 3ULFH 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('21$5(&(17 $335$,6$/ &203/(7(' 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(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 3523(57</,67,1* :$6&255(&7(' '85,1*7+( ,1)250$/352&(66 $335$,6$/ 68%0,77('87,/,=(6 +20(6)520 2876,'(7+( 68%-(&7 1(,*+%25+22'$6 :(//$6 8148$/,),(' 75$16$&7,216+$9( %((186(' PAGE 24 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,308,500 APPELLANT OPINION VALUE ($) STAFF REC 1,210,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,308,500 ACCEPT STAFF REC DECISION VALUE ($) MOTION 1,308,500 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER004663 APPEAL ID 23960 OWNER/ APPELLANT MOORE, CYNTHIA & MOORE, JAMES PARCEL ID/ VIN CONSE NT ABS TYPE 15114514 N REI ABS NUMBER 0001866349-20112011-0000-0 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$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6$/(67+$7+$9( %((13529,'(' ,1&/8'(21(7+$7 :,6,1&/8'(',17+( 48$/,),('6$/(6 5(3257$1'7:2 7+$7$5(2876,'( 7+(7$; 1(,*+%25+22' 2:1(5+$6$*5((' 729$/8( PAGE 25 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 656,400 APPELLANT OPINION VALUE ($) STAFF REC 565,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 656,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 656,400 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER004573 APPEAL ID 13818 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE THOMPSON, BRENNEMAN & THOMPSON, KAREN 15114218 N REI ABS NUMBER 0001865962-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO 'DWH1$ 73 V&DVHDQG,VVXHV 2:1(5+$6 3529,'(' ,1)250$7,217+$7 7+(3523(57<,6 29(5$66(66(' %$6('21&0$ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,('3+27262) 3257,2162)7+( +20((<%:$6 $'-867(''85,1* 7+(,1)250$/ 352&(66%$6('21 6,7(9,6,7(<%,6 $335235,$7( PAGE 26 of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 597,600 APPELLANT OPINION VALUE ($) STAFF REC 373,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 597,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 597,600 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 27 BER 11-BER004571 10952 THOMPSON, BRENNEMAN L 15114217 N REI 0001865961-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH BRADLEY 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$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$1 ,1&5($6(%$6('21 ),(/'9,6,7$1' ,1)250$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 $5&+6+,1*/(522) $6:(//$6%$7+ &2817+$6%((1 &255(&7('72 5()/(&70/6 /,67,1* 0 511,000 9:00 AM 28 BER 11-BER004568 20863 THOMPSON, BRENNEMAN L 15114260 N REI 0001866044-20112011-0000-0 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$7,21 68%0,77(' 3523(57<,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 /$1'+$6%((1 $'-867(')25,7¶6 6,=(5(/$7,9(72 27+(56,17+($5($ 0 42,800 PAGE 27 of 38 APPELLANT OPINION VALUE ($) STAFF REC 308,000 01 REDUCTION 25,000 02 NO CHANGE STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 516,800 01 REDUCTION 508,200 ZH/JA 42,800 ACCEPT STAFF REC 42,800 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 29 LEVEL BER CASE NUMBER 11-BER005153 APPEAL ID 19182 OWNER/ APPELLANT CANTRELL, FRANK & CANTRELL, EMILY PARCEL ID/ VIN CONSE NT ABS TYPE 12701514 N REI ABS NUMBER 0001818792-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 353,600 APPELLANT OPINION VALUE ($) STAFF REC 250,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 353,600 ACCEPT STAFF REC DECISION VALUE ($) MOTION 353,600 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 30 LEVEL BER CASE NUMBER 11-BER006042 APPEAL ID 3236 OWNER/ APPELLANT CANTRELL, JOHN & CANTRELL, ASHLEY PARCEL ID/ VIN CONSE NT ABS TYPE 12701513 N REI ABS NUMBER 0001818791-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 377,200 APPELLANT OPINION VALUE ($) STAFF REC 215,000 01 REDUCTION STAFF REC VALUE ($) DECISION 318,700 ACCEPT STAFF REC DECISION VALUE ($) MOTION 318,700 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 31 LEVEL BER CASE NUMBER 11-BER005742 APPEAL ID 19320 OWNER/ APPELLANT GEPPART, BRUCE & GEPPERT, ELIZABETH PARCEL ID/ VIN CONSE NT ABS TYPE 12701515 N REI ABS NUMBER 0001818795-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 550,100 APPELLANT OPINION VALUE ($) STAFF REC 469,574 01 REDUCTION STAFF REC VALUE ($) DECISION 538,800 01 REDUCTION DECISION VALUE ($) MOTION 507,000 JA/ZH DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 32 LEVEL BER CASE NUMBER 11-BER005876 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 12137 HURST, GERALD & HURST, GRACE 18113242 N REI ABS NUMBER 0001915148-20112011-0000-0 REASON 01 Above Market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of 38 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 643,200 APPELLANT OPINION VALUE ($) STAFF REC 485,000 01 REDUCTION STAFF REC VALUE ($) DECISION 637,100 ACCEPT STAFF REC DECISION VALUE ($) MOTION 637,100 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 9:00 AM 33 BER 11-BER006108 7365 MASKELL, KAREN JANE 12701505 N REI 0001818773-20112011-0000-0 01 Above Market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of 38 0 469,000 310,000 01 REDUCTION 418,500 01 REDUCTION 393,700 JA/ZH Board of Equalization and Review - February 23, 2012 9:00 AM 33 BER 11-BER006108 7365 MASKELL, KAREN JANE 12701505 N REI 0001818773-20112011-0000-0 01 Above Market conducting a Field GEIER, JOHN Review of the property, obtained the measurements of the Detached Garage and Storage. Also discovered that the Roof Covering had been upgraded to Arch. Shingles and the Front Porch had been enclosed as Finished Screen Porch. Did conclude that the EYB of 1995 was too strong and reduced this to 1990. No further changes are recommended. 0 469,000 310,000 01 REDUCTION 418,500 01 REDUCTION 393,700 JA/ZH 9:00 AM 34 BER 11-BER005175 19085 MOEN, JESSE & MOEN, LYNNA 12701604 N REI 0001818808-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH3ULRUWR 5HYDO6DOH 3ULFH 6LQFH 5HYDO73 6DOH3ULFH 2SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH $SSUDLVDO'DWH $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 7KHSUHYLRXV2ZQHU VXEPLWWHGWKHILUVW DSSUDLVDOUHSRUWV7KH ODWHVW2ZQHUKDV SURYLGHGWKHWKLUG DSSUDLVDOUHSRUW 0 376,200 275,000 01 REDUCTION 376,200 01 REDUCTION 363,200 JA/ZH 6DOHV5DWLR &2' &RXQW\CV&DVH,Q $SSUDLVDORQO\&RPS LVD4XDOLILHG6DOHLQWKH VXEMHFW1%+&RPSLV 'LVDOORZHGDVDQ2XW2I 6WDWH6DOH&RPSLVD 6DOH,Q$SSUDLVDO DOOWKUHH&RPSVDUH 4XDOLILHG6DOHV KRZHYHU&RPSLV IRXQGLQDQDGMDFHQW 1%+0,Q$SSUDLVDO RQO\&RPSLVD 4XDOLILHG6DOHLQWKH 6XEMHFW1%+&RPSLV WKHVDPH'LVDOORZHG 6DOHIRXQGLQ$SSUDLVDO &RPSLVD 6DOH,QHDFKDQGHYHU\ FDVHDOO4XODLILHG6DOHV DUHGUDZQIURP VRXWKHDVWRI3HFDQ $YHQXHZKHUH/DQG YDOXHVFDQEHIRXQGWR EHOHVVWKDQKDOIWKDW IRXQGRQWKH6XEMHFW 6DOHVWKDWFDQEH UHIHUHQFHGRIIWKH465 LQFOXGH DQG 1R&KDQJHLV UHFRPPHQGHG PAGE 33 of 38 GEIER, JOHN Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 35 LEVEL BER CASE NUMBER 11-BER005794 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 19081 ROGERS, AMY T 12701516 N REI ABS NUMBER 0001818797-20112011-0000-0 REASON 01 Above Market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of 38 APPRAISER GEIER, JOHN PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 378,400 APPELLANT OPINION VALUE ($) STAFF REC 249,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 378,400 ACCEPT STAFF REC DECISION VALUE ($) MOTION 378,400 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 36 LEVEL BER CASE NUMBER 11-BER003924 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9344 DALPE, PETER & DALPE, MARGARET 18918617 N REI ABS NUMBER 0001927087-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH :$6 25,*,1$//< 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV RYHUYDOXHG 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVZDVKHDUG RQ73 LQIRUPDWLRQVHQWLQZDVD VDOHDQGDVNLQJ SULFHVLQ7KH FRXQW\UHFRPPHQGHGD QRFKDQJH7KHERDUG XSKHOGWKHGHFLVLRQ73 ZDVUHVFKHGXOHGIRU WRGD\$QDSSUDLVDOKDV EHHQVXEPLWWHGZLWKDOO VDOHV7KHVXEMHFW LVORZHUWKDQWKHFRPSV SURYLGHG7KHFRXQW\LV UHFRPPHQGLQJD12 &+$1*( 65RU5HFRPPHQGHG 9DOXH PAGE 35 of 38 APPRAISER GRAY, DARLENE PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 192,900 APPELLANT OPINION VALUE ($) STAFF REC 170,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 192,900 ACCEPT STAFF REC DECISION VALUE ($) MOTION 192,900 ZH/JA DECISION COMMENTS Board of Equalization and Review - February 23, 2012 TIME ROW NO. 9:00 AM 37 LEVEL BER CASE NUMBER 11-BER004226 APPEAL ID 36897 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306907 N REI ABS NUMBER 0001675353-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH1R GRAY, 6DOH'DWH1$6DOH DARLENE 3ULFH1$ 732SLQLRQRI9DOXH YDULHVRQGLIIHUHQWVL]H XQLWV 733ULYDWH$SSUDLVDO" $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV YDOXHGWRRKLJK PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 55,200 16,560 02 NO CHANGE 55,200 ACCEPT STAFF REC 55,200 ZH/JA 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLV(TXLWDEO\ /LVWHG7KLVLVDXQLW KLVWRULFFRPSOH[ORFDWHG RII+RVNLQV5GRII 5R]]HOOHV)HUU\5G 7KHUHDUHXQLWV DSSHDOHGWRGD\IURP RZQHUVKLSRI+RVNLQV0LOO //&ZKLFKDUH RFFXSLHGDVUHQWDOXQLWV 73SURYLGHVDQDSSUDLVDO ZLWKFRPSV&RPSV DUHIFDQGRU JRYWVDOHV&RPSLVDQ DUPVOHQJWKZLWKDUDWLR RIKRZHYHULIODQG LVFRUUHFWHGRQWKLVXQLW ZKLFKLVQRWXQGHU DSSHDOWKHUDWLRZRXOG WKHQEHDW7KH FRXQW\KDVDGMXVWHG RIWKHXQLWVIRUD8& RISHU73HYLGHQFH 7KHFRXQW\KDVVDOHV LQQRQHLQ 7KHVHDOOKDYHKLVWRULF H[HPSWLRQVRQWKHP WD[HVDUHKDOIWKH DSSUDLVHGYDOXH7KH FRXQW\LVUHFRPPHQGLQJ ODQGFRUUHFWLRQVRQ YDULRXVVL]HXQLWVZKLFK UHVXOWLQDUHGXFWLRQVHH VKHHWRQEUHDNGRZQDQG DQRFKDQJHRQWKH VPDOOHUWZRXQLWVDVODQG ZDVFRUUHFW 65RU5HFRPPHQGHG 9DOXH 9:00 AM 38 BER 11-BER004224 36940 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306912 N REI 0001675361-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 39 BER 11-BER004234 36877 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306916 N REI 0001675367-20112011-0000-0 01 Above Market see pid 06306907 for all info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 40 BER 11-BER004232 36857 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306918 N REI 0001675370-20112011-0000-0 01 Above Market see pid 06306907 for all info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 41 BER 11-BER004230 36869 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306920 N REI 0001675372-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 55,400 16,620 02 NO CHANGE 55,400 ACCEPT STAFF REC 55,400 ZH/JA 9:00 AM 42 BER 11-BER004228 36984 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306924 N REI 0001675378-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 43 BER 11-BER004222 36858 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306926 N REI 0001675380-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA PAGE 36 of 38 DECISION COMMENTS Board of Equalization and Review - February 23, 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-BER004223 36988 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306928 N REI 0001675383-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 45 BER 11-BER004227 36921 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306929 N REI 0001675384-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,200 22,560 02 NO CHANGE 75,200 ACCEPT STAFF REC 75,200 ZH/JA 9:00 AM 46 BER 11-BER004250 36967 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306930 N REI 0001675385-20112011-0000-0 01 Above Market see pid 06306907 for info GRAY, DARLENE 0 75,400 22,620 02 NO CHANGE 75,400 ACCEPT STAFF REC 75,400 ZH/JA 9:00 AM 47 BER 11-BER004220 36899 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306932 N REI 0001675388-20112011-0000-0 01 Above Market corrected land value to GRAY, maintain equity/historic DARLENE deferment value of 20,000 see pid 06306907 for all info 0 45,000 13,500 01 REDUCTION 40,000 ACCEPT STAFF REC 40,000 ZH/JA 9:00 AM 48 BER 11-BER004215 36942 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306940 N REI 0001675400-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for all info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 49 BER 11-BER004218 36919 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306942 N REI 0001675403-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for all info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 50 BER 11-BER004213 36964 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306944 N REI 0001675406-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 51 BER 11-BER004212 36878 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306946 N REI 0001675409-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 59,200 ACCEPT STAFF REC 59,200 ZH/JA 9:00 AM 52 BER 11-BER004214 36870 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306947 N REI 0001675410-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 66,200 19,860 01 REDUCTION 56,200 ACCEPT STAFF REC 56,200 ZH/JA 9:00 AM 53 BER 11-BER004217 36901 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306948 N REI 0001675411-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 66,200 19,860 01 REDUCTION 44,700 ACCEPT STAFF REC 44,700 ZH/JA 9:00 AM 54 BER 11-BER004211 36859 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306950 N REI 0001675413-20112011-0000-0 01 Above Market c orrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 83,500 25,050 01 REDUCTION 73,500 ACCEPT STAFF REC 73,500 ZH/JA 9:00 AM 55 BER 11-BER004221 36990 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306952 N REI 0001675416-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 56 BER 11-BER004216 36953 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306954 N REI 0001675419-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 57 BER 11-BER004219 36923 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306957 N REI 0001675425-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 59,200 ACCEPT STAFF REC 59,200 ZH/JA 9:00 AM 58 BER 11-BER004240 36969 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306958 N REI 0001675426-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 59,200 ACCEPT STAFF REC 59,200 ZH/JA 9:00 AM 59 BER 11-BER004238 36880 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306959 N REI 0001675427-20112011-0000-0 01 Above Market n/c land correct see pid 06306907 for all info GRAY, DARLENE 0 40,600 12,180 01 REDUCTION 33,000 ACCEPT STAFF REC 33,000 ZH/JA 9:00 AM 60 BER 11-BER004236 36874 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306960 N REI 0001675428-20112011-0000-0 01 Above Market n/c land correct see pid 06306907 for all info GRAY, DARLENE 0 40,000 12,000 01 REDUCTION 32,700 ACCEPT STAFF REC 32,700 ZH/JA 9:00 AM 61 BER 11-BER004244 36902 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306967 N REI 0001675441-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for notes GRAY, DARLENE 0 118,600 35,580 01 REDUCTION 103,600 ACCEPT STAFF REC 103,600 ZH/JA 9:00 AM 62 BER 11-BER004242 36992 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306970 N REI 0001675445-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 63 BER 11-BER004246 36955 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306972 N REI 0001675447-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 64 BER 11-BER004248 36586 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306974 N REI 0001675450-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA PAGE 37 of 38 DECISION COMMENTS Board of Equalization and Review - February 23, 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 65 BER 11-BER004251 36929 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306976 N REI 0001675452-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 59,200 ACCEPT STAFF REC 59,200 ZH/JA 9:00 AM 66 BER 11-BER004241 36884 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306978 N REI 0001675454-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 66,200 19,860 01 REDUCTION 44,700 ACCEPT STAFF REC 44,700 ZH/JA 9:00 AM 67 BER 11-BER004239 36875 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306979 N REI 0001675455-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 94,600 28,380 01 REDUCTION 79,600 ACCEPT STAFF REC 79,600 ZH/JA 9:00 AM 68 BER 11-BER004237 36863 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306980 N REI 0001675456-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 83,500 25,050 01 REDUCTION 73,500 ACCEPT STAFF REC 73,500 ZH/JA 9:00 AM 69 BER 11-BER004245 36971 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306981 N REI 0001675457-20112011-0000-0 01 Above Market corrected land for equity GRAY, see pid 06306907 for info DARLENE 0 76,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 70 BER 11-BER004243 36911 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306982 N REI 0001675458-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 71 BER 11-BER004247 36957 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306984 N REI 0001675461-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 72 BER 11-BER004249 36886 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306986 N REI 0001675464-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 76,200 ACCEPT STAFF REC 76,200 ZH/JA 9:00 AM 73 BER 11-BER004225 36876 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306988 N REI 0001675466-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 91,200 27,360 01 REDUCTION 59,200 ACCEPT STAFF REC 59,200 ZH/JA 9:00 AM 74 BER 11-BER004235 36994 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306990 N REI 0001675468-20112011-0000-0 01 Above Market correct - see pid 06306907 for all info GRAY, DARLENE 0 40,000 12,000 01 REDUCTION 32,700 ACCEPT STAFF REC 32,700 ZH/JA 9:00 AM 75 BER 11-BER004233 36864 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306992 N REI 0001675471-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for in GRAY, DARLENE 0 84,300 25,290 01 REDUCTION 74,300 ACCEPT STAFF REC 74,300 ZH/JA 9:00 AM 76 BER 11-BER004231 36931 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306993 N REI 0001675472-20112011-0000-0 01 Above Market corrected land to maintian equity see pid 06306907 for info GRAY, DARLENE 0 103,300 30,990 01 REDUCTION 88,300 ACCEPT STAFF REC 88,300 ZH/JA 9:00 AM 77 BER 11-BER004229 36974 HOSKINS MILL 95 LLC - ATTN: LARRY WILLIS 06306994 N REI 0001675473-20112011-0000-0 01 Above Market corrected land to maintain equity see pid 06306907 for info GRAY, DARLENE 0 103,300 30,990 01 REDUCTION 88,300 ACCEPT STAFF REC 88,300 ZH/JA DECISION COMMENTS Notes: 181-132-42 - Called morning of meeting 2/9, with granted hardship excuse-rescheduled to 2/23. 189-186-17 - this appeal was originally heard on 2/9 and the bd decision was "no change". he has been granted the right to be re-heard per garrett due to a letter he wrote in regards to his displeasure of our appeals process-he will be reheard on 2/23. - MR DALPE CALLED TO SAY HE WOULD NOT BE ATTENDING HIS RE-SCHEDULED HEARING OF 2/23 (ORIGINAL HEARING WAS ON 2/9)AND WILL JUST APPEAL FOR 2012. SEE ALSO NOTES ENTERED ON 2/10 on the appeal. Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 38 of 38 BER CHAIRMAN