Board of Equalization and Review - March 1, 2012
Date run: 4/25/2012 11:14:00 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-BER002029
3/1/2012
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
26132
ALL SEASONS
SUNROOMS INC
- ATTN: JOE
BORGESE
06902526
N
REI
ABS NUMBER
0001685223-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
QRQHOLVWHG
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
72,800
48,008 01
REDUCTION
32,300 ACCEPT
STAFF REC
32,300 DG/HJ
DEVAULT,
CHERYL
0
46,100
20,000 02 NO
CHANGE
46,100 ACCEPT
STAFF REC
46,100 HJ/DG
DEVAULT,
CHERYL
0
67,600
15,000 01
REDUCTION
61,300 01
REDUCTION
36,500 DG/HJ
6DOHV5DWLR
&2'
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SURYLGHGKRXVHRUGHUHG
GHPRE\FLW\
+RXVHYDOXHLV
QRZEXWOHIW\DUGLWHPV
IRUVRPHYDOXH
5HFRPPHQGQHZYDOXH
RI
9:00 AM 2
BER
11-BER003855
3898
BRIDGES,
MICHAEL
06911332
N
REI
0001689095-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPS
VDOHVDUH3URSHUW\
LVHTXLWDEOHLQWD[QEKG
5HFRPPHQGQRFKDQJH
LQYDOXH
9:00 AM 3
BER
11-BER004287
18879
CAROLINA BLUE
SKY
PROPERTIES
LLC
06902116
N
REI
0001685076-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPS
VDOHVDUH)&DQG
VDOH/RZHUHGH\EWR
3URSHUW\LV
HTXLWDEOHLQWTD[QEKG
5HFRPPHQGFKDQJHLQ
YDOXHWR
PAGE 1 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER004485
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21053
DENTON, JUSTIN
& DENTON,
BETHANY
06901707
N
REI
ABS NUMBER
0001684937-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
197,100
133,299 01
REDUCTION
141,000 ACCEPT
STAFF REC
141,000 HJ/DG
DEVAULT,
CHERYL
0
45,100
35,000 01
REDUCTION
36,400 ACCEPT
STAFF REC
36,400 HJ/DG
DEVAULT,
CHERYL
0
51,800
51,800 ACCEPT
STAFF REC
51,800 DG/HJ
DEVAULT,
CHERYL
0
72,900
68,900 ACCEPT
STAFF REC
68,900 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVHFRPSV
DUH)&5HYLHZLQJWKH
SURSHUW\ORZHUHGH\EWR
73DFFHSWVQHZ
YDOXHRI
9:00 AM 5
BER
11-BER004576
8497
DOUGLAS, ORA
& DOUGLAS,
HENRY
06910224
N
REI
0001688844-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
ERDUGHGXSFRGH
YLRODWLRQV
6DOHV5DWLR
&2'
&RXQW\CV&DVH$GGHG
IXQFLQLQIRUPDO
SURFHVV/RZHUHGH\EWR
5HFRPPHQGQHZ
YDOXHRI
9:00 AM 6
BER
11-BER002073
29333
GRIER,
BENJAMIN &
GRIER, MYRTLE
06911111
N
REI
0001688967-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
QRLQIR
0 02 NO
CHANGE
6DOHV5DWLR
&2'
&RXQW\CV&DVH1RLQIR
DQGQRRSLQLRQRIYDOXH
3URSHUW\LVHTXLWDEOHLQ
WD[QEKG5HFRPPHQG
QRFKDQJHLQYDOXH
9:00 AM 7
BER
11-BER004629
21140
HOLEM
PROPERTIES
LLC / DANIEL L
TEDRICK, ESQ
06705207
N
REI
0001682364-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
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H\EWR&RPSV
SURYLGHGDUH)&VDOHV
3URSHUW\LVHTXLWDEOHLQ
WD[QEKG5HFRPPHQG
QHZYDOXHRI
PAGE 2 of 28
30,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 8
LEVEL
BER
CASE
NUMBER
11-BER004584
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18875
JAFFA, MICHAEL
I
06902504
N
REI
ABS NUMBER
0001685178-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
67,300
42,900 01
REDUCTION
61,000 ACCEPT
STAFF REC
61,000 DG/HJ
DEVAULT,
CHERYL
0
65,900
38,300 01
REDUCTION
56,800 ACCEPT
STAFF REC
56,800 HJ/DG
DEVAULT,
CHERYL
0
69,400
42,100 01
REDUCTION
59,400 ACCEPT
STAFF REC
59,400 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPSV
DUH)&/RZHUHGH\EWR
3URSHUW\LV
HTXLWDEOHLQWD[QEKG
5HFRPPHQGFKDQJHLQ
YDOXHWR73
DJUHHVZLWKQHZYDOXH
9:00 AM 9
BER
11-BER004579
11169
JAFFA, MICHAEL
I
06902813
N
REI
0001685352-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHVDQDO\VLV
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPSV
SURYLGHGDUH)&
/RZHUHGH\EWR
(TXLWDEOHLQWD[QEKG
5HFRPPHQGQHZYDOXH
RI73DJUHHV
ZLWKQHZYDOXH
9:00 AM 10
BER
11-BER004580
11143
JAFFA, MICHAEL
I
06903607
N
REI
0001685950-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
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DUHD/RZHUHGH\EWR
(TXLWDEOHLQWD[
QEKG5HFRPPHQGQHZ
YDOXHRI73
DFFHSWVQHZYDOXH
PAGE 3 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER004578
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11148
JAFFA, MICHAEL
I
06905329
N
REI
ABS NUMBER
0001686588-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
78,600
55,100 01
REDUCTION
69,700 ACCEPT
STAFF REC
69,700 HJ/DG
DEVAULT,
CHERYL
0
54,300
35,000 01
REDUCTION
45,600 ACCEPT
STAFF REC
45,600 DG/HJ
DEVAULT,
CHERYL
0
78,300
67,800 01
REDUCTION
67,800 ACCEPT
STAFF REC
67,800 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPS
VDOHVDUH)&,QD
VRPHZKDWGHSUHVVHG
DUHD/RZHUHGH\EWR
(TXLWDEOHLQWD[
QEKG5HFRPPHQGQHZ
YDOXHRI73
DFFHSWVQHZYDOXH
9:00 AM 12
BER
11-BER004716
23461
KAPERONIS,
NICK &
KAPERONIS,
VASILIKI
06913311
N
REI
0001689781-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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&RXQW\CV&DVH&RPS
VDOHVDFWLYHVDOH
)&,QDVRPHZKDW
GHSUHVVHGDUHD
/RZHUHGH\EWR
5HFRPPHQGQHZYDOXH
RI
9:00 AM 13
BER
11-BER004698
6743
KLOSEK, JOHN &
TEDRICK,
DANIEL L
06903504
N
REI
0001685609-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
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6DOHV5DWLR
&2'
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DUH)&,QDVRPHZKDW
GHSUHVVHGDUHD
/RZHUHGH\EWR
5HFRPPHQGQHZYDOXH
RI
PAGE 4 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER000351
APPEAL
ID
26131
OWNER/
APPELLANT
LEFLER,
FRANKLIN L
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
06902620
N
REI
ABS NUMBER
0001685262-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUHQR
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHVDQGKRXVHLQ
QHHGRIPDMRUUHSDLUV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
66,600
35,000 01
REDUCTION
56,500 01
REDUCTION
31,200 DG/HJ
0
34,900
55,000 03 INCREASE
36,600 ACCEPT
STAFF REC
36,600 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH&RPS
VDOHVDUH)&8SRQ
LQVSHFWLRQORZHUHGH\E
WRDQGJUDGHWR
5HFRPPHQGQHZYDOXH
RI
9:00 AM 15
BER
11-BER003607
1065
O'LEARY,
HELENA M
06909439
N
REI
0001688686-20112011-0000-0
02 Below
Market
)RUHFORVXUHQR
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
7RRORZ
6DOHV5DWLR
&2'
&RXQW\CV&DVH,QD
GHSUHVVHGDUHD
,QVSHFWLRQRIWKHKRXVH
ZDUUDQWHHG5$,6,1*WKH
JUDGHWR3URSHUW\LV
VWLOOHTXLWDEOHLQWD[QEKG
5HFRPPHQGQHZYDOXH
RI
9:00 AM 16
BER
11-BER004793
36303
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06910411
N
REI
0001688894-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
DEVAULT,
6DOH'DWH1$6DOH
CHERYL
3ULFH1$
732SLQLRQRI9DOXH
1$
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
,QFRPHDSSURDFKIRU
6HFWLRQ3URSHUWLHV
&RXQW\,QFRPHIRU
SDUFHOVIURP6WHZDUW
6WUHDP/7'3DUWQHUVKLS
ZDVVXEPLWWHGIRUWKH
VHFLQFRPHDSSURDFK
6HHVSUHDGVKHHWIRU
SURSHUW\YDOXHVDQGSUR
IRUPDIRU'LUHFW&DS
,QFRPHDSSURDFK
7D\SD\HUDFFHSWHGQHZ
YDOXHV
0
51,000
0 01
REDUCTION
21,053 ACCEPT
STAFF REC
21,053 DG/HJ
9:00 AM 17
BER
11-BER004795
36301
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06910419
N
REI
0001688906-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
0
123,300
0 01
REDUCTION
21,053 ACCEPT
STAFF REC
21,053 DG/HJ
PAGE 5 of 28
DEVAULT,
CHERYL
DECISION
COMMENTS
Board of Equalization and Review - March 1, 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 18
BER
11-BER004796
36304
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06913308
N
REI
0001689779-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
71,300
0 01
REDUCTION
42,105 ACCEPT
STAFF REC
42,105 DG/HJ
9:00 AM 19
BER
11-BER004797
36296
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06913503
N
REI
0001689813-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
71,600
0 01
REDUCTION
42,105 ACCEPT
STAFF REC
42,105 DG/HJ
9:00 AM 20
BER
11-BER004794
36299
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06913511
N
REI
0001689826-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
71,300
0 01
REDUCTION
42,105 ACCEPT
STAFF REC
42,105 DG/HJ
9:00 AM 21
BER
11-BER004789
36297
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06913514
N
REI
0001689831-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
71,600
0 01
REDUCTION
42,105 ACCEPT
STAFF REC
42,105 DG/HJ
9:00 AM 22
BER
11-BER004791
36300
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06914204
N
REI
0001689926-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
47,100
0 01
REDUCTION
21,043 ACCEPT
STAFF REC
21,043 DG/HJ
9:00 AM 23
BER
11-BER004790
36298
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06914205
N
REI
0001689927-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
46,600
0 01
REDUCTION
21,053 ACCEPT
STAFF REC
21,053 DG/HJ
9:00 AM 24
BER
11-BER004792
36302
STEWART
STREAM LTD
PARTNERSHIP /
MCNAMARA
ASSOCIATES ATTN: MILES
DAVIS
06914206
N
REI
0001689928-20112011-0000-0
01 Above
Market
See parcel 069-104-11.
DEVAULT,
CHERYL
0
62,000
0 01
REDUCTION
42,105 ACCEPT
STAFF REC
42,105 DG/HJ
9:00 AM 25
BER
11-BER003979
18888
STIKELEATHER,
RICHARD W
06902709
N
REI
0001685298-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
GHPRRUGHUHGE\VLW\RI
FKDUORWWH
DEVAULT,
CHERYL
0
67,600
20,000 01
REDUCTION
33,600 ACCEPT
STAFF REC
33,600 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH+RXVH
ZDVVWLOOWKHUH
$GMXVWHGH\JJUDGHDQG
EOGJDGMIRUGHSUHFLDWLRQ
5HFRPPHQGQHZYDOXH
RI
PAGE 6 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER003954
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
19056
STIKELEATHER,
RICHARD W
06909128
N
REI
ABS NUMBER
0001688489-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DEVAULT,
CHERYL
0
46,700
25,000 01
REDUCTION
32,000 ACCEPT
STAFF REC
32,000 DG/HJ
DEVAULT,
CHERYL
0
48,200
45,658 01
REDUCTION
45,300 ACCEPT
STAFF REC
45,300 DG/HJ
DEVAULT,
CHERYL
0
35,100
30,000 02 NO
CHANGE
35,100 ACCEPT
STAFF REC
35,100 DG/HJ
DEVAULT,
CHERYL
0
57,100
47,000 02 NO
CHANGE
57,100 ACCEPT
STAFF REC
57,100 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH/RZHUHG
H\EWRGXHWR
FRQGLWLRQ5HFRPPHQG
QHZYDOXHRI
9:00 AM 27
BER
11-BER004799
21086
WHODANGIT
LLC - ATTN:
MARK D
MOFFETT
06912316
N
REI
0001689359-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
FRPSVDOHV
6DOHV5DWLR
&2'
&RXQW\CV&DVHORZHUHG
H\EWR(TXLWDEOHLQ
QEKG5HFRPPHQGQHZ
YDOXHRI73
DFFHSWVQHZYDOXH
9:00 AM 28
BER
11-BER002159
29326
WILWORTH
PROPERTIES
LLC - ATTN: JOE
BORGESE
06906333
N
REI
0001687367-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
SHUVRQDOMXGJHPHQW
6DOHV5DWLR
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LQFRUUHFW3URSHUW\LV
HTXLWDEOHLQWD[QEKG
5HFRPPHQGQRFKDQJH
LQYDOXH
9:00 AM 29
BER
11-BER001998
26127
WOODSTONE
PROPERTIES
INC - ATTN: JOE
BORGESE
06906919
N
REI
0001688010-20112011-0000-0
01 Above
Market
)RUHFORVXUHQR
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
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6DOHV5DWLR
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LQYDOXH
PAGE 7 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER001959
APPEAL
ID
37435
OWNER/
APPELLANT
PARCEL
ID/ VIN
BANK OF
17901171B
AMERICA /
ERNST & YOUNG
CONSE
NT
ABS
TYPE
N
REI
ABS NUMBER
0001910571-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
ERWIN,
6DOH'DWH1$6DOH
CHARLES
3ULFH1$
732SLQLRQRI9DOXH
1213529,'('
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
2523,1,212)9$/8(
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
3,966,200
0 02 NO
CHANGE
3,966,200 ACCEPT
STAFF REC
3,966,200 DG/HJ
0
1,115,800
916,756 02 NO
CHANGE
1,115,800 ACCEPT
STAFF REC
1,115,800 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGGLUHFWO\
DFURVVIURP6RXWK3DUN
0DOO7KHDSSHOODQW
SURYLGHG127+,1*WR
VXJJHVWWKHFRXQW\YDOXH
ZDVLQFRUUHFW7KH
FRXQW\UHFRPPHQGVQR
FKDQJH
9:00 AM 31
BER
11-BER003136
41551
CIRCLE K
PROPERTIES
INC / DOUG
MORGAN & CO,
INC - ATTN:
DOUG MORGAN
17324117
N
REI
0001901890-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQWKH
FRUQHURI6RXWK%OYGDQG
6KDURQ/DNHV5RDG7KLV
LVMXVWVRXWKRI$UURZRRG
5RDG7KHDSSHOODQW
FRPSDUHVVHYHUDOVLPLODU
SURSHUWLHVZKLFKLQIDFW
VXSSRUWWKHFRXQWLHV
DVVHVVPHQW7KH
DVVHVVPHQWVUDQJHIURP
WR
7KHVXEMHFWLVLQWKLV
UDQJHRIYDOXHV7KHUH
DUHGLIIHUHQFHVLQWKH
DVVHVVPHQWVIRUWKH
QRUPDOIDFWRUVVXFKDV
VL]HRIEXLOGLQJDQGODQG
DJHORFDWLRQHWFZKLFK
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YDOXHV$OODUHEXLOW
EHWZHHQDQG
DQGDUHEHWZHHQ
6)WR6),QWKH
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WKHVDOHVDFWLYLW\VKRZVD
GROODUSHUVTXDUHIRRW
SULFHRIEHWZHHQ
6)WR6)7KH
VXEMHFWDWWKHORZHQGRI
WKHUDQJHDW6)
ZRXOG\LHOGDYDOXHRI
7KHFRXQW\
UHFRPPHQGVQRFKDQJH
PAGE 8 of 28
ERWIN,
CHARLES
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER001771
APPEAL
ID
36848
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CMH-DWH
AZALEA
BUILDING LLC /
LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
17901180
N
REI
ABS NUMBER
0001910577-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
81.12:1
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
2523,1,21
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
23,280,300
ERWIN,
CHARLES
0
11,166,900
APPELLANT
OPINION VALUE
($)
STAFF REC
0 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
23,280,300 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
23,280,300 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
)DLUYLHZ5RDGGLUHFWO\
DFURVVIURP6RXWK3DUN
0DOO7KHVXEMHFWZDV
DVVHVVHGZLWKWKH
LQFRPHDSSURDFK7KH
FRXQW\UHFRPPHQGVQR
FKDQJH
9:00 AM 33
BER
11-BER002825
41050
FIFTH THIRD
BANK /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
17901181
N
REI
0001910578-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
)DLUYLHZ5RDGDFURVVWKH
VWUHHWIURP6RXWK3DUN
0DOO7KHVXEMHFWKDV
IORRUVDERYHJUDGHDQGD
ILQLVKHGEDVHPHQWDOO
FRQVLGHUHGRIILFHVSDFH
7KHFRXQW\DGMXVWHGWKH
LQFRPHIRUWKH
XQGHUJURXQGVSDFHDQG
UHFRPPHQGVDUHGXFWLRQ
WR
PAGE 9 of 28
3,274,593 01
REDUCTION
9,467,400 01
REDUCTION
7,470,400 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER001750
APPEAL
ID
37748
OWNER/
APPELLANT
HARRIS,
CAMERON M /
LANNING
CONSULTING
LLC - ATTN:
WANDA F.
LANNING
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17901170
N
REI
ABS NUMBER
0001910564-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
*$9(1223,1,21
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
8,866,600
ERWIN,
CHARLES
0
2,666,700
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
7,698,400 ACCEPT
STAFF REC
7,698,400 DG/HJ
2,666,700 ACCEPT
STAFF REC
2,666,700 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
)DLUYLHZ5RDGGLUHFWO\
DFURVVWKHVWUHHWIURP
6RXWK3DUN0DOO7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQIRUDFRUUHFWLRQ
RQWKHYDFDQF\UDWH:H
LQFRUUHFWO\KDG]HUR
YDFDQF\ZKHQLQIDFWLV
VKRXOGEHIRUWKLV
FODVV7KHVXEMHFWLV
DVVHVVHGZLWKWKH
LQFRPHDSSURDFK7KH
FRXQW\IRXQGOHDVHUDWHV
RQVLPLODUSURSHUWLHV
ZLWKLQEORFNVRIWKH
VXEMHFWZLWKUHQWDOUDWHV
EHWZHHQ6)DQG
6)7KHFRXQW\
XVHG6)RQWKH
VXEMHFWZLWK
FRUUHVSRQGLQJYDFDQF\
DQGH[SHQVHVWKDWPDWFK
WKLVVXEPDUNHWRI
6RXWK3DUN7KHFRXQW\
UHFRPPHQGVQRIXUWKHU
FKDQJHWRYDOXH
9:00 AM 35
BER
11-BER002683
40426
KEYSTONE
CHARLOTTE
LLC / PARADIGM
TAX GROUP ATTN: ERIC
VINTON
17324105
N
REI
0001901887-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
27+(57+$19$/8(
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGMXVWRII
RI6RXWK%OYG7KH
DSSHOODQWJDYHQR
HYLGHQFHWRVXSSRUWWKHLU
YDOXHHVWLPDWH7KH
VXEMHFWLVOLVWHGDVD
KRVSLWDODQGWKHFRXQW\
UDQDQLQFRPHDSSURDFK
DVLILWZHUHDPHGLFDO
RIILFH7KLVLVLQFOXGHG
DQGSURGXFHGDYDOXHRI
7KHFRXQW\
UHFRPPHQGVQRFKDQJH
PAGE 10 of 28
2,300,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 36
LEVEL
BER
CASE
NUMBER
11-BER000930
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37078
KIMCO DEV OF
TYVOLA INC /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP ATTN:
CHARLES H.
MERCER, JR.
17114135
N
REI
ABS NUMBER
0001896021-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
81.12:1
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7RR+LJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
2,287,400
0 01
REDUCTION
2,231,300 ACCEPT
STAFF REC
2,231,300 DG/HJ
ERWIN,
CHARLES
0
14,159,900
6,246,000 01
REDUCTION
7,971,800 ACCEPT
STAFF REC
7,971,800 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
6RXWK%OYGMXVWVRXWKRI
7\YROD5RDG7KHFRXQW\
UHFRPPHQGVPRYLQJWKH
YDOXHWRWKHLQFRPH
DSSURDFKZKLFKZLOO
UHGXFHWKHYDOXHWR
7KHFRXQW\
ZDVQRWSURYLGHGUHQW
UROOVRQO\DQRYHUDOO
PLQLPXPUHQWRQ
EXLOGLQJV7KHFRXQW\
WRRNWKHRYHUDOOLQFRPH
SURYLGHGE\WKHDSSHOODQW
DQGGLYLGHGE\RYHUDOO
VTXDUHIRRWDJHRIDOO
EXLOGLQJV7KLVUHVXOWHGLQ
DUHQWUDWHRI6)
DQGWKHFRXQW\XVHG
6)DVWKHUHQW
7KHDYHUDJHUHQWLQWKLV
VXEPDUNHWLV6)
0DUNHWYDFDQF\DQG
H[SHQVHVZHUHXVHG
9:00 AM 37
BER
11-BER001241
40760
METROPOLITAN 17901171A
LIFE INSURANCE
CO / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
N
REI
0001910568-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
)DLUYLHZ5RDGDFURVVWKH
VWUHHWIURP6RXWK3DUN
0DOO$UHGXFWLRQLV
UHFRPPHQGHGWR
7KLVLVGXH
WRFRUUHFWLRQVRQWKH
OLVWLQJ7KHFXUUHQW
LQFRPHLVFDOFXODWHGDW
6)ZLWKPDUNHW
YDFDQF\DQGH[SHQVH
DSSOLHG7KHFRXQW\
UHFRPPHQGVQRIXUWKHU
FKDQJHV
PAGE 11 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER000972
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40688
METROPOLITAN
LIFE INSURANCE
CO / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
17901185
N
REI
ABS NUMBER
0001910588-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
ERWIN,
CHARLES
0
20,337,800
18,673,000 03 INCREASE
ERWIN,
CHARLES
0
1,551,300
1,200,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
20,844,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
20,844,500 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
)DLUYLHZ5RDGGLUHFWO\
DFURVVIURP6RXWK3DUN
0DOO$IWHUORRNLQJDWWKH
UHQWUROOVWKHFRXQW\
UHFRPPHQGVDQLQFUHDVH
LQYDOXHWR
7KLVLVGXHWRWKHUHQW
EHLQJKLJKHUWKDQWKH
RULJLQDOO\WKRXJKW
7KHUHQWUROOVVKRZDUHQW
RIEHWZHHQ6)WR
6)7KHFRXQW\
XVHG6)
9:00 AM 39
BER
11-BER000932
41340
MILLER, SUE &
YETT, NAN /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP ATTN:
CHARLES H.
MERCER, JR.
17114141
N
REI
0001896031-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7RR+LJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
6RXWK%OYGMXVWVRXWKRI
7\YROD5RDG7KHFRXQW\
UHFRPPHQGVPRYLQJWR
WKHLQFRPHDSSURDFK
7KLVZLOOUHGXFHWKHYDOXH
WR7KH
VXEMHFWLVFXUUHQWO\
YDFDQWDQGIRUOHDVH7KH
FRXQW\ZDVQRWVXSSOLHG
ZLWKFXUUHQWDVNLQJUDWHV
7KHUHIRUHWKHFRXQW\
XVHGPDUNHWGDWD7KH
LQFRPHDSSURDFKLV
LQFOXGHG
PAGE 12 of 28
1,480,700 01
REDUCTION
1,332,600 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER000934
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
37068
MILLER, SUE B /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP ATTN:
CHARLES H.
MERCER, JR.
17114130
N
REI
ABS NUMBER
0001896013-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7RR+LJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQWKH
FRUQHURI6RXWK%OYGDQG
7\YROD5RDG7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
E\PRYLQJWRWKHLQFRPH
DSSURDFK7KH
UHFRPPHQGHGYDOXHLV
7KHVXEMHFW
SURSHUW\RQO\SURYLGHGD
PLQLPXPUHQWWRWDO
LQVWHDGRIUHQWUROOV7KH
WRWDOPLPLPXQUHQW
GLYLGHGE\WKH1HW
/HDVDEOH$UHD\LHOGV
6)7KLVLV
FRQVLGHUHGWREHEHORZ
PDUNHWUHQWDVWKH
VXEMHFWFXUUHQWO\KDV
VSDFHIRUOHDVHIRU
6)DQG6)7KLV
VKRSSLQJFHQWHULV
FRQVLGHUHGVXSHULRUWR
WKHRWKHUGXHWRLWCV
ORFDWLRQDWWKHPDMRU
LQWHUVHFWLRQDQGWKH
VXSHULRUWHQDQWPL[
7HQDQWVLQWKLVFHQWHU
LQFOXGH5RVV5DGLR
6KDFN8366WRUH
3HW6PDUW'ROODU7UHH
3DUW\&LW\DQGRWKHUV
7KHUHIRUHWKHUHQWUDWH
XVHGZDV6)
0DUNHWYDFDQF\DQG
H[SHQVHZDVDSSOLHG
PAGE 13 of 28
APPRAISER
ERWIN,
CHARLES
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
12,652,700
APPELLANT
OPINION VALUE
($)
STAFF REC
6,000,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
12,620,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
11,988,100 HJ/DG
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER001340
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40267
NATIONAL
RETAIL
PROPERTIES
LP / GRANT
THORNTON, LLP
- ATTN: ART
GARCIA
17901168
N
REI
ABS NUMBER
0001910562-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGQHDU
WKHLQWHUVHFWLRQRI
)DLUYLHZ5RDGDQG
6KDURQ5RDG,WLV
GLUHFWO\DFURVVWKHVWUHHW
IURP6RXWKSDUN0DOODQG
EHVLGH0FGRQDOGCV7KLV
LVRQHRIWKHSUHPLHUH
VKRSSLQJGHVWLQDWLRQVLQ
WKHVWDWHDQGWKHUHJLRQ
7KHVXEMHFWVROG
7KH
DSSHOODQWSURYLGHGVDOHV
WKDWDUHQRWFORVHWR
EHLQJFRPSDUDEOHLQWKH
VDOHVFRPSDULVRQ
DSSURDFK,QWKHLQFRPH
DSSURDFKWKH\XVHG
6)UHQW7KHRQO\UHQW
WKHFRXQW\KDVLVD
FRQYHQLHQFHVWRUH
ORFDWHGRQ+LJKZD\DW
,7KDWUHQWLV
6)DQGLVPXFKLQIHULRU
WRWKHVXEMHFWSURSHUW\
7KHFRXQW\KDV
DVVHVVHGZLWKWKHFRVW
DSSURDFKDVWKHUHZDV
LQVXIILFLHQWUHQWDOGDWDIRU
DQLQFRPH7KHFRXQW\
SURYLGHGDOOTXDOLILHG
FRQYHQLHQFHVWRUHVDOHV
IURP7KH
VXEMHFWLVFRQVLGHUHGWR
EHVXSHULRUWRDOOGXHWR
LWCVORFDWLRQ7KHFRXQW\
UHFRPPHQGVQRFKDQJH
PAGE 14 of 28
APPRAISER
ERWIN,
CHARLES
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
2,528,700
APPELLANT
OPINION VALUE
($)
STAFF REC
550,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
2,528,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
2,528,700 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER000974
APPEAL
ID
40582
OWNER/
APPELLANT
OLD TOWNE
INVESTMENTS
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17901166
N
REI
ABS NUMBER
0001910559-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
25,768,100
19,604,695 01
REDUCTION
24,651,700 01
REDUCTION
23,902,300 DG/HJ
ERWIN,
CHARLES
0
5,551,000
4,308,000 01
REDUCTION
4,881,500 ACCEPT
STAFF REC
4,881,500 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQWKH
FRUQHURI6KDURQ5RDG
DQG)DLUYLHZ5RDG7KLV
LVWKHFHQWHURI
6RXWK3DUNDQGGLUHFWO\
DFURVVWKHVWUHHWIURP
6RXWK3DUN0DOO$W
LQVSHFWLRQWKHFHQWHUZDV
LQYHU\JRRGFRQGLWLRQ
DQGDSSHDUHGIXOO\
OHDVHG$VHYLGHQFHGE\
WKHUHQWUROOZKLFKVKRZV
VHYHUDOWHQDQWVKDYH
EHHQOHDVLQJVLQFHWKH
HDUO\CV7KLVLVGXH
WRWKHIDFWWKDWWKLVLVD
SULPHUHWDLODUHDWKDWLV
DQFKRUHGE\WKH
6RXWK3DUN0DOOZKLFKLV
RQHRIWKHSUHPLHUH
VKRSSLQJGHVWLQDWLRQVLQ
WKHVWDWHDQGUHJLRQ7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
7KLVLVIRU
WKHFRUUHFWLRQWRFDUG
WKDWKDVVHYHUDOMXQLRU
DQFKRUWHQDQWV7KHUHQW
UDWHZDVDGMXVWHGIRUWKLV
RQO\
9:00 AM 43
BER
11-BER000994
40677
PARKWOOD
ASSOCIATES
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
17108119
N
REI
0001894791-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
WRRKLJK
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
3DUN5RDGEORFNVRXWK
RI:RRGODZQ5RDG7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
7KHSDUFHOZDVDVVHVVHG
ZLWKWKHFRVWDSSURDFK
DQGWKHFRXQW\
UHFRPPHQGVPRYLQJWR
WKHLQFRPHDSSURDFK
PAGE 15 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER002299
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
40167
RICKER, CARL H
JR / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
17105209
N
REI
ABS NUMBER
0001894186-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
ERWIN,
CHARLES
0
3,957,200
ERWIN,
CHARLES
0
731,400
APPELLANT
OPINION VALUE
($)
STAFF REC
3,009,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
3,713,500 ACCEPT
STAFF REC
3,713,500 DG/HJ
731,400 ACCEPT
STAFF REC
731,400 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
6RXWK%OYGEORFNQRUWK
RI7\YROD5RDG7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
7KLVUHGXFWLRQLQFOXGHV
PRYLQJWKHDVVHVVPHQW
WRWKHLQFRPHDSSURDFK
7KHVXEMHFWZDV
RULJLQDOO\DVVHVVHGZLWK
WKHFRVWDSSURDFK
9:00 AM 45
BER
11-BER002295
41314
RICKER, CARL H
JR / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN: TOM
BERRY
17105210
N
REI
0001894190-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH
6DOH3ULFH
/2721/<
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGEORFN
QRUWKRI7\YROD5RDG
7KHEXLOGLQJZDVEXLOWLQ
ZLWKSHUPLWVWDNHQ
IRU7KH
DSSHOODQWJDYHQR
LQIRUPDWLRQRQWKHOHDVH
7KHUHIRUHWKHFRXQW\
DSSOLHG6)UHQWWULSOH
QHW:HKDYHDVDOHDOVR
RQ6RXWK%OYGWKDWLVD
%RMDQJOHVWKDWVROG
DQGZHKDYHDQ
UHQWRI6)RQWKH
LQFRPHDSSURDFKZKLFK
VXSSRUWVWKHVDOHVSULFH
7KHFRXQW\UHFRPPHQGV
QRFKDQJH
PAGE 16 of 28
450,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 46
LEVEL
BER
CASE
NUMBER
11-BER001844
APPEAL
ID
37689
OWNER/
APPELLANT
SHUE, RONALD
& SHUE, KAREN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17304173
N
REI
ABS NUMBER
0001898725-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
7RR+LJK
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
2,182,300
1,480,000 01
REDUCTION
1,671,100 ACCEPT
STAFF REC
1,671,100 HJ/DG
ERWIN,
CHARLES
0
441,900
250,000 01
REDUCTION
417,100 ACCEPT
STAFF REC
417,100 HJ/DG
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
6RXWK%OYGMXVWQRUWKRI
$UURZRRG5RDG,WZDVD
YDFDQWDXWRGHDOHUVKLS
WKDWKDVVLQFHEHHQ
OHDVHGWR0D]GDRI
6RXWK&KDUORWWH7KH
FRXQW\UHFRPPHQGVD
UHGXFWLRQWR
7KLVLVGXHWRWKHDJHRI
WKHVXEMHFW$XWR
GHDOHUVKLSVDYHUDJHUHQW
LV6)DVLV
UHIOHFWHGLQWKHVXEMHFWCV
IHHDSSUDLVDO7KLVKDV
EHHQDGMXVWHGWR
6)7KH&DS5DWH
ZDVDOVRDGMXVWHGIRUP
WRIRUWKLV
FRQGLWLRQ
9:00 AM 47
BER
11-BER000290
37213
TODD, MICHAEL
& TODD, JULIA
17301108
N
REI
0001898176-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGRQ
6RXWK%OYGQHDUWKH
$UFKGDOH'ULYH
LQWHUVHFWLRQ7KHFRXQW\
UHFRPPHQGVDUHGXFWLRQ
WR7KH(<%
ZDVORZHUHGWR
7KHVXEMHFWZDV
DVVHVVHGZLWKWKHFRVW
DSSURDFK7KHLQFRPH
DSSURDFKLVLQFOXGHGDQG
VXSSRUWVWKHYDOXH1R
LQIRUPDWLRQRQUHQWVHWF
ZDVSURYLGHGE\WKH
DSSHOODQW
PAGE 17 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER000928
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
34070
YETT, NAN B /
NELSON
MULLINS RILEY
&
SCARBOROUGH,
LLP - ATTN:
CHARLES H.
MERCER, JR.
17114134
N
REI
ABS NUMBER
0001896020-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
*$9(12(9,'(1&(
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
ERWIN,
CHARLES
0
247,500
200,000 02 NO
CHANGE
247,500 ACCEPT
STAFF REC
247,500 DG/HJ
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVORFDWHGEHKLQG
WKH&ORFN5HVWDXUDQWRQ
6RXWK%OYG,WVHUYHVDV
DQDGGLWLRQDOSDUNLQJORW
IRUWKHVKRSSLQJFHQWHUV
DQGWKHUHVWDXUDQW7KH
YDOXHIRUWKHIURQWSDUFHO
LV6)DQGWKHUHDULV
DGMXVWHGGRZQWR
6)IRULWVORFDWLRQ1R
FKDQJHLVUHFRPPHQGHG
9:00 AM 49
BER
11-BER006017
10134
ACKER,
ELIZABETH M
17301406
N
REI
0001898236-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRGDIWHU
DGMXVWLQJ(<%,GLG
DGMXVWHGIRUWKH
FRQGLWLRQRIWKHSURSHUW\
DQGIRUQRLVH,
DGMXVWHGWKH(<%IURP
WR7KHQHZ
9DOXHLV
WIGGINS,
LATOSHIA
0
200,300
129,000 01
REDUCTION
164,700 01
REDUCTION
154,700 HJ/DG
9:00 AM 50
BER
11-BER005652
10135
BOTSKO, ROY &
BOTSKO, VIVIAN
17301510
N
REI
0001898278-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
3HUVRQDO2SLQLRQ
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
,FRUUHFWHGVTXDUH
IRRWDJHDQGJDYH
DGMXVWPHQWIRUWUDIILF
7KHQHZYDOXHLV
WIGGINS,
LATOSHIA
0
187,400
157,100 01
REDUCTION
179,700 01
REDUCTION
163,900 DG/HJ
PAGE 18 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 51
BER
11-BER005316
17848
BOYLES, DAVID
& BOYLES,
JANICE
17122911
N
REI
0001897349-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
$SSUDLVDO
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
6DOHVLQWKHDUHDYHULILHV
DSSURSULDWHYDOXH,GLG
FKDQJH(<%IURP
WR
IRUHTXLW\LQWKH
QHLJKERUKRRG7D[SD\HU
GRKDYHDODUJHUORW7KH
QHZYDOXHLV
WIGGINS,
LATOSHIA
0
275,400
198,455 01
REDUCTION
259,400 01
REDUCTION
229,400 HJ/DG
9:00 AM 52
BER
11-BER005916
16167
BRAGANWILSON, TAMMY
17123127
N
REI
0001897405-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
5HDOHVWDWHDJHQW
RSLQLRQ
6DOHVUDWLR
&2'
&RXQW\
V&DVH,
FKDQJHG(<%IURP
WRIRUHTXLW\LQWKH
QHLJKERUKRRG
7KHQHZYDOXHLV
WIGGINS,
LATOSHIA
0
213,500
133,500 01
REDUCTION
198,800 01
REDUCTION
191,700 DG/HJ
9:00 AM 53
BER
11-BER005371
16238
BRANK,
BARBARA B
17121401
N
REI
0001897088-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
LATOSHIA
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
$SSUDLVDO
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
6DOHVLQWKHDUHDYHULILHV
DSSURSULDWHYDOXH6RPH
VDOHVZLWKQR
XSGDWHVWRWKHSURSHUW\
DUHDOLWWOHORZVR,
FKDQJHGWKH(<%IURP
WR
DQGFRUUHFWHGVTXDUH
IRRWDJH7KHQHZYDOXH
LV
0
216,100
183,000 01
REDUCTION
201,700 01
REDUCTION
188,100 DG/HJ
PAGE 19 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 54
BER
11-BER005027
1135
DILLON, NICK
17110536
N
REI
0001895364-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
6DOHVUDWLR
&2'
&RXQW\
V&DVH1R
FKDQJHWR
SURSHUW\3URSHUW\LV
HTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG6DOHVLQ
WKHDUHDYHULILHV
DSSURSULDUHYDOXH
WIGGINS,
LATOSHIA
0
189,000
137,000 02 NO
CHANGE
189,000 01
REDUCTION
178,200 DG/HJ
9:00 AM 55
BER
11-BER005896
16166
FAUST, TRACY E
17121307
N
REI
0001897064-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
/RWKDVVRPHLVVVXHV
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
6DOHVLQWKHDUHDYHULILHV
DSSURSULDWHYDOXH
WIGGINS,
LATOSHIA
0
193,200
140,000 02 NO
CHANGE
193,200 01
REDUCTION
182,200 HJ/DG
9:00 AM 56
BER
11-BER006116
9993
HALBERSTADT,
WILLIAM &
HALBERSTADT,
DEIRDRE
17302303
N
REI
0001898344-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
3HUVRQDO2SLQLRQ5HQW
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
WIGGINS,
LATOSHIA
0
126,700
105,000 02 NO
CHANGE
126,700 01
REDUCTION
117,100 HJ/DG
PAGE 20 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 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 57
BER
11-BER001916
1528
HAUPT,
RICHARD &
HAUPT,
BLANCHE
17122703
N
REI
0001897261-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
SHUVRQDOMXGJHPHQW
6DOHVUDWLR
&2'
&RXQW\
V&DVH3URSHUW\
LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
6DOHVLQWKHDUHDYHULILHV
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LV
WIGGINS,
LATOSHIA
0
207,900
175,000 01
REDUCTION
169,600 ACCEPT
STAFF REC
169,600 HJ/DG
9:00 AM 58
BER
11-BER005349
6755
HENSLEY, BRIAN
LYNN
17122722
N
REI
0001897294-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
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0
196,600
163,600 01
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174,300 01
REDUCTION
162,300 HJ/DG
9:00 AM 59
BER
11-BER005988
14719
HUNT,
THEODORE D
17303209
N
REI
0001898506-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
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WKHFRQGLWLRQRIWKH
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0
186,700
90,000 01
REDUCTION
172,000 ACCEPT
STAFF REC
172,000 HJ/DG
PAGE 21 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 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 60
BER
11-BER001497
30442
JULIAN, RALPH E
17119101
N
REI
0001896562-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73
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WIGGINS,
LATOSHIA
0
257,100
232,960 01
REDUCTION
250,800 ACCEPT
STAFF REC
250,800 HJ/DG
9:00 AM 61
BER
11-BER004926
17324
LEW, JENNIFER
17122701
N
REI
0001897259-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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YDOXHLV
WIGGINS,
LATOSHIA
0
210,700
180,000 01
REDUCTION
197,500 ACCEPT
STAFF REC
197,500 DG/JB
9:00 AM 62
BER
11-BER006092
17863
LIPPARD, LARS
& LIPPARD,
ROBYN
17125219
N
REI
0001897917-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73
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HTXLWDEOHZLWKOLNH
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WIGGINS,
LATOSHIA
0
629,700
399,700 02 NO
CHANGE
629,700 01
REDUCTION
436,200 DG/HJ
PAGE 22 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 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
9:00 AM 63
BER
11-BER006038
14710
MALCOLM,
BARBARA W
17301514
N
REI
0001898283-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
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DIWHUFKDQJLQJWKH(<%
IURPWR7KH
QHZYDOXHLV
WIGGINS,
LATOSHIA
0
189,100
125,000 01
REDUCTION
9:00 AM 64
BER
11-BER004929
17879
MCLEOD, JOHN
& SMITH,
WILLETTE
17119601
N
REI
0001896780-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
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3ULFH1$
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1$
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0
218,200
9:00 AM 65
BER
11-BER006089
16761
MOSIER,
BARBARA
17301508
N
REI
0001898275-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
LATOSHIA
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
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FRUUHFWHGVWRUDJHDUHDRI
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VTXDUHIRRWDJH7KHQHZ
YDOXHLV
0
176,900
PAGE 23 of 28
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
178,900 01
REDUCTION
168,800 HJ/DG
0 01
REDUCTION
176,100 ACCEPT
STAFF REC
176,100 HJ/DG
104,600 01
REDUCTION
166,600 ACCEPT
STAFF REC
142,200 DG/HJ
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
9:00 AM 66
BER
11-BER005077
33776
MUELLER, KEVIN
& MUELLER,
LESLIE
17125122
N
REI
0001897892-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
LATOSHIA
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
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73
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VWDQGLQJZDWHULQ\DUG
7KHQHZYDOXHLV
0
838,100
745,000 01
REDUCTION
742,400 ACCEPT
STAFF REC
742,400 DG/HJ
9:00 AM 67
BER
11-BER002642
26000
NANNEY,
ROBERT &
NANNEY,
PHYLLIS
17121319
N
REI
0001897083-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
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3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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XSGDWHVWRWKHSURSHUW\
VR,FKDQJHGWKH(<%
IURPWR7KH
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0
215,500
185,000 01
REDUCTION
201,800 ACCEPT
STAFF REC
201,800 HJ/DG
9:00 AM 68
BER
11-BER004944
8230
PEAKE, BRENDA
HINSON
17120204
N
REI
0001896849-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73
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SURSHUWLHVLQWKH
QHLJKERUKRRG
6DOHVLQWKHDUHDYHULILHV
DSSURSULDWHYDOXH
0
214,900
190,500 02 NO
CHANGE
214,900 ACCEPT
STAFF REC
201,300 DG/HJ
PAGE 24 of 28
WIGGINS,
LATOSHIA
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SIDES, SUSAN R
17303218
N
REI
0001898516-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
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SURSHUWLHVLQWKH
QHLJKERUKRRG
DIWHUDGMXVWLQJ(<%IURP
WR7KHQHZ
YDOXHLV
WIGGINS,
LATOSHIA
0
203,400
168,000 01
REDUCTION
191,200 ACCEPT
STAFF REC
191,200 DG/HJ
SLAYDEN,
STEPHEN &
SLAYDEN,
TIFFANY
17119232
N
REI
0001896654-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
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73
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HTXLWDEOHZLWK
OLNHSURSHUWLHVLQWKH
QHLJKERUKRRG7KHQHZ
YDOXHLV
WIGGINS,
LATOSHIA
0
201,600
162,000 01
REDUCTION
189,500 ACCEPT
STAFF REC
189,500 DG/HJ
SMITH, JOHN &
SMITH, SANDRA
17125236
N
REI
0001897936-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
LATOSHIA
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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73
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7KHQHZ9DOXHLV
0
322,800
200,000 01
REDUCTION
293,800 ACCEPT
STAFF REC
293,800 HJ/DG
9:00 AM 69
BER
11-BER001862
30898
9:00 AM 70
BER
11-BER004881
407
9:00 AM 71
BER
11-BER005207
16933
ABS NUMBER
REASON
STAFF NOTES
PAGE 25 of 28
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
Board of Equalization and Review - March 1, 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 72
BER
11-BER006020
16991
SWEDE,
ABDALLAH &
SWEDE,
AWATIF / AMR
SWEDE
17122105
N
REI
0001897117-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
WIGGINS,
6DOH'DWH1$6DOH
LATOSHIA
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73
V&DVHDQG,VVXHV
&RQGLWLRQRISURSHUW\
$SSUDLVDO
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FKDQJH(<%IURP
WRWRJLYHDGGLWLRQDO
FRQVLGHUDWLRQIRUWKH
FRQGLWLRQRIWKHSURSHUW\
7KHQHZYDOXHLV
0
180,800
148,500 01
REDUCTION
166,900 01
REDUCTION
154,500 HJ/DG
9:00 AM 73
BER
11-BER005351
14696
THORNE,
WILLIAM TODD
17301520
N
REI
0001898291-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
&RPSDUDEOH6DOHV
3HUVRQDO2SLQLRQ
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LVHTXLWDEOHZLWKOLNH
SURSHUWLHVLQWKH
QHLJKERUKRRG
DIWHUFKDQJLQJWKH(<%
IURPWR7KH
QHZYDOXHLV
WIGGINS,
LATOSHIA
0
196,700
162,100 01
REDUCTION
185,200 01
REDUCTION
163,700 DG/HJ
9:00 AM 74
BER
11-BER006126
17479
WILSON,
VIRGINIA A
17305610
N
REI
0001898958-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO'DWH
1$
73
V&DVHDQG,VVXHV
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SURSHUWLHVLQWKH
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$OUHDG\DGMXVWHGIRU
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WIGGINS,
LATOSHIA
0
152,300
126,000 02 NO
CHANGE
152,300 01
REDUCTION
140,700 DG/HJ
9:00 AM 75
BER
11-BER003264
40182
BETTINA
ASSOCIATES
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
17332604
Y
REI
0001904701-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
1,981,300
PAGE 26 of 28
1,350,000 WITHDRAWAL
1,981,300 Withdrawn
0
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
17332668
Y
REI
0002620527-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
2,452,500
1,650,000 WITHDRAWAL
2,452,500 Withdrawn
0
9:00 AM 76
BER
11-BER003258
40186
BETTINA
ASSOCIATES
LLC / EASLEY,
MCCALEB &
ASSOCIATES,
INC - ATTN:
NEAL COOPER
9:00 AM 77
BER
11-BER001246
40571
CROSLAND
17110542B
GROUP INC THE
BY MERGER /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
Y
REI
0001895377-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
1,326,900
0 WITHDRAWAL
1,326,900 Withdrawn
0
9:00 AM 78
BER
11-BER000995
40151
CROSLAND
GROUP INC THE
BY MERGER /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
17110543
Y
REI
0001895381-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
1,062,600
0 WITHDRAWAL
1,062,600 Withdrawn
0
9:00 AM 79
BER
11-BER000997
40808
PARK PLACE OF
CHARLOTTE
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
17104321
Y
REI
0001894081-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
2,427,300
0 WITHDRAWAL
2,427,300 Withdrawn
0
9:00 AM 80
BER
11-BER001000
40651
SELWYN FAIR
LLC / MARVIN F.
POER AND
COMPANY ATTN: BYRON
PEARCE
17118145
Y
REI
0001896410-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
11,879,600
0 WITHDRAWAL
11,879,600 Withdrawn
0
9:00 AM 81
BER
11-BER001249
40557
SENECA
17110542A
SQUARE
HOLDINGS LLC /
MARVIN F. POER
AND COMPANY ATTN: BYRON
PEARCE
Y
REI
0001895374-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
3,911,900
0 WITHDRAWAL
3,911,900 Withdrawn
0
9:00 AM 82
BER
11-BER003085
36573
WP
PROPERTIES /
THOMSON
REUTERS ATTN: SUZANNE
MARKLEY
Y
REI
0001900295-20112011-0000-0
01 Above
Market
ERWIN,
CHARLES
0
826,100
0 WITHDRAWAL
826,100 Withdrawn
0
17313102
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Notes:
PAGE 27 of 28
DECISION
COMMENTS
Board of Equalization and Review - March 1, 2012
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ZHUHUHPRYHGIURPWKHGRFNHWDQGDGGHGWRSHU&KHU\O0RYHGIURPWRVRLWFRXOGEHKHDUGZSHU*DUUHWW0U0LOHVHPDLOHGDJDLQDQGZDQWHGWKHVHUH
VFKHGXOHGDJDLQEDFNWRDQGZDQWHGRWKHUSDUFHOVDOVRSXWRQ,UHVSRQGHGWRKLP,FRXOGQRWUHVFKHGXOHWKHPDJDLQDQGWKHRWKHUSDUFHOVDUHVWLOO#WKHLQIRUPDOOHYHODQGFRXOGQRWEHVFKHGXOHGDWWKLVWLPH5HPRYHIURPWKHGRFNHWDQGDGGWRWRDFFRPRGDWH0U0HUFHU
$OO,1)DSSHDOVZRUNHGUHSRUWGDWHGZHUHDFFHSWHGDVOLVWHG+-'*
Wednesday, April 25, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 28 of 28
BER CHAIRMAN