Board of Equalization and Review - April 5, 2012
Date run: 4/17/2012 1:04:38 PM
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-BER007255
APPEAL
ID
16685
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
4/5/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534272
N
REI
ABS NUMBER
0001836593-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
PAGE 1 of 63
APPRAISER
PENALTY
AMOUNT
($)
76,000
PENALTY
DECISION
APPR
VALUE ($)
76,000
APPELLANT
OPINION VALUE
($)
STAFF REC
52,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
76,000 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
76,000 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006825
APPEAL
ID
18504
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
AGER, JOHN P
22706275
N
REI
ABS NUMBER
0002047832-20112011-0000-0
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('
%$6('216$/(6,1
7+($5($
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
$335$,6$/:+,&+
87,/,=(6+20(67+$7
$5()25&/2685(6
+20(62876,'(7+(
68%-
1(,*+%25+22'(7&
3523(57<+$6%((1
5('8&(''85,1*
7+(,1)250$/
352&(66&2817<
5(&200(1'6
)857+(55('8&7,21
%$6('217+(*5$'(
$6:(//$67+(/27
/2&$7,21:,7+,17+(
68%
PAGE 2 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
869,100
APPELLANT
OPINION VALUE
($)
STAFF REC
650,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
832,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
832,800 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 3
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006655
APPEAL
ID
18606
OWNER/
APPELLANT
ARCADIA
HOMES, INC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706248
N
REI
ABS NUMBER
0002047778-20112011-0000-0
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('216$/(6,1
7+($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
/27:$6/,67('$7
217+('$7(
2)5(9$/8$7,21
PAGE 3 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
157,500
APPELLANT
OPINION VALUE
($)
STAFF REC
95,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
157,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
157,500 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 4
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006653
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10448
BROWN,
RONALD &
BROWN, IRENE /
NOSAL & JETER,
LLP - ATTN:
THOMAS C
JETER III, ESQ
21314326
N
REI
ABS NUMBER
0001995126-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&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\CV&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
'85,1*),(/'5(9,(:
)63:$6$''('$6
:(//$6/$1'
$'-867(')257+(
'5,9(:$<217+(
3523(57<29(5$//
648$5()227$*(
:$6&225(&7('3(5
7+($335$,6$/
2:1(5+$6
6833/,('
&2035$%/(6)520
',))(5,1*
1(,*+%25+22'6$6
:(//$6
8148$/,),('
75$16$&7,216
PAGE 4 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
515,700
APPELLANT
OPINION VALUE
($)
STAFF REC
448,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
502,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
484,900 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006607
APPEAL
ID
16339
OWNER/
APPELLANT
CARLTON,
SCOTT &
CARLTON,
LESLY ANN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706262
N
REI
ABS NUMBER
0002047804-20112011-0000-0
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('216$/(6,1
7+($5($$1'
$335$,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$7,21
68%0,77('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
*5$'(+$6%((1
$'-867('72
(48$/,=(:,7+
27+(56,17+($5($
$335$,6$/6833/,('
,6'$7('$1'
87,/,=(66$/(67+$7
2&&855('$)7(5
7+('$7(2)
5(9$/8$7,21
PAGE 5 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,105,600
APPELLANT
OPINION VALUE
($)
STAFF REC
950,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,038,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,038,700 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 6
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006596
APPEAL
ID
3204
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
CRAWFORD,
WILLIAM J JR &
CRAWFORD,
MARY
21348526
N
REI
ABS NUMBER
0002000931-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
2:1(5+$6
3529,'('
,1)250$7,217+$7
7+(3523(57<,6
29(5$66(66('
%$6('21+20(
%(,1*/,67('
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6
5('8&7,21%$6('
21),(/'9,6,7$1'
,1)250$7,21
68%0,77('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
3523(57<
5('8&7,21,6'8(72
)2372)63$6:(//
$6(<%72$<%
+20(62/'
)25
PAGE 6 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
176,000
APPELLANT
OPINION VALUE
($)
STAFF REC
142,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
173,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
173,500 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006573
APPEAL
ID
10840
OWNER/
APPELLANT
DAVIES, FRANK
D
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21302628
N
REI
ABS NUMBER
0001992947-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$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$1
$335$,6$/2)$1
$'-$&(17
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(1'6
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
6833/,('$1
$335$,6$/)257+(
3523(57<1(;7
'225$6(9,'(1&(
12&+$1*(%$6('
217+$7$335$,6$/
(<%$'-867('
'85,1*),(/'
5(9,(:
PAGE 7 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
311,700
APPELLANT
OPINION VALUE
($)
STAFF REC
98,700 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
303,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
303,500 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006661
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10313
FLEITAS, DANIEL
& FLEITAS,
JOSEPHINE
21303330
N
REI
ABS NUMBER
0001993006-20112011-0000-0
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
$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('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
67$))
5(&200(1'$7,21
,1&/8'(6$1(<%
$'-8670(1772
'8(727+(,17(5,25
&21',7,212)7+(
3523(57<&2817<
5(&200(1'612
)857+(5&+$1*(
PAGE 8 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
483,000
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
450,200 01
REDUCTION
DECISION
VALUE ($)
MOTION
393,000 UM/JB
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
9:00 AM 9
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER006551
APPEAL
ID
24739
OWNER/
APPELLANT
GRIFFIN,
PRISCILLA
GRAPPER
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303414
N
REI
ABS NUMBER
0001993109-20112011-0000-0
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('21$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(1'612
&+$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
$335$,6$/
68%0,77('87,/,=(6
&230367+$7$5(
2876,'(7+(
68%-(&76
1(,*+%25+22'$6
:(//$6&20367+$7
$5(8148$/,),('
75$16$&7,216
PAGE 9 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
862,400
APPELLANT
OPINION VALUE
($)
STAFF REC
650,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
862,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
805,700 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER006697
APPEAL
ID
10708
OWNER/
APPELLANT
HARTSELL,
LLOYD &
HARTSELL,
PATRICIA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303410
N
REI
ABS NUMBER
0001993103-20112011-0000-0
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('21$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
,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
3$5&(/:$6
385&+$6(',1
$1'*$5$*(:$6
$''(',1
$335$,6$/
68%0,77('87,/,=(6
6$/(67+$7$5(
8148$/,),('$6
:(//$6+$9(
',))(5,1*/$1'
9$/8(6)5207+(
$66(660(17
,1&5($6(,6'8(72
$%$7+%(,1*
&255(&7('217+(
3523(57<5(&25'
&$5'
PAGE 10 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
555,600
APPELLANT
OPINION VALUE
($)
STAFF REC
430,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
558,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
500,600 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER006554
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10709
LOGUE, LYNNSY
LEE
21309408
N
REI
ABS NUMBER
0001993836-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&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$/7+$7+$6
%((168%0,77('
6DOHV5DWLR
&2'
&RXQW\CV&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
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
%$7+&2817$6:(//
$6(<%2)7+(+20(
:(5(&255(&7('
)2//2:,1*5(9,(:
$335$,6$/
68%0,77(',1&/8'(6
6$/(67+$7$5(,1
',))(5(17
1(,*+%25+22'6$6
:(//$6
8148$/,),('
75$16$&7,216
PAGE 11 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
254,400
APPELLANT
OPINION VALUE
($)
STAFF REC
225,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
247,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
237,000 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 12
LEVEL
BER
CASE
NUMBER
11-BER006654
APPEAL
ID
725
OWNER/
APPELLANT
MACINTYRE,
DONALD &
MACINTYRE,
DELPHIN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21314411
N
REI
ABS NUMBER
0001995151-20112011-0000-0
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('21$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(1'612
&+$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
$335$,6$/87,/,=(6
6$/(6:,7+
',))(5,1*/$1'
9$/8(6$6:(//$6
8148$/,),('
75$16$&7,216
PAGE 12 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
268,600
APPELLANT
OPINION VALUE
($)
STAFF REC
210,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
268,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
268,600 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER006714
APPEAL
ID
10697
OWNER/
APPELLANT
MELVILLE, RICK
& MELVILLE,
MICHELE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303327
N
REI
ABS NUMBER
0001993002-20112011-0000-0
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('21$1'
$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(1'612
&+$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
+20(:$6$'-867('
'85,1*7+(
,1)250$/5(9,(:
)257+()81&7,21$/
87,/,7<2)7+(
3523(57<.,7&+(1
2)7+(+20(+$6
%((183'$7('$1'
5(02'(/(',1
PAGE 13 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
523,500
APPELLANT
OPINION VALUE
($)
STAFF REC
445,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
523,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
456,900 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER006789
APPEAL
ID
3678
OWNER/
APPELLANT
MERCER,
EVELYN R
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22520104
N
REI
ABS NUMBER
0002041140-20112011-0000-0
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('2127+(5
+20(6,17+($5($
$6:(//$6$1
$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('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
$335$,6$/
68%0,77('86(6
&2036)520
',))(5(17
1(,*+%25+22'6
3523(57,(66(17,1
$6&203$5$%/(6
,1&/8'(6$/(6
2876,'(2)
0(&./(1%85*
&2817<
5('8&7,21%$6('
21522)7<3(
&255(&7,21
PAGE 14 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
231,200
APPELLANT
OPINION VALUE
($)
STAFF REC
210,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
226,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
208,200 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER006679
APPEAL
ID
1961
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MULTER,
MARTIN &
MULTER, ELSA
21314117
N
REI
ABS NUMBER
0001995057-20112011-0000-0
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('21$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(1'612
&+$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
7+($335$,6$/7+$7
+$6%((13529,'('
87,/,=(6+20(6:,7+
',))(5(17/$1'
9$/8$7,216/27
',5(&7/<,1)5217
2)7+(68%-(&7+$6
%((187,/,=('$6
3$572)7+(
&2817<¶66$/(6
5(3257726,*1,)<
/$1'9$/8(6,17+(
$5($
PAGE 15 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
381,800
APPELLANT
OPINION VALUE
($)
STAFF REC
300,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
381,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
337,700 UM/JB
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER006710
APPEAL
ID
10710
OWNER/
APPELLANT
OGBURN,
DARYLE &
OGBURN,
TERESA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303332
N
REI
ABS NUMBER
0001993009-20112011-0000-0
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('21$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('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
$335$,6$/6833/,('
%<7+(3523(57<
2:1(5,1&/8'(
+20(6:,7+9$5<,1*
/$1'9$/8(6$6
:(//$6)25&('
75$16$&7,216
&2817<¶65('8&7,21
,6%$6('216)<,
&255(&7,21
PAGE 16 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
588,100
APPELLANT
OPINION VALUE
($)
STAFF REC
420,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
587,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
509,300 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER006715
APPEAL
ID
20964
OWNER/
APPELLANT
PROVIDENT
DEVELOPMENT
GROUP - ATTN:
THOMAS D
WATERS INC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706246
N
REI
ABS NUMBER
0002047774-20112011-0000-0
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('
%$6('216$/(6,1
7+($5($
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
,1)250$7,21
6833/,(')520
7$;3$<(5,1&/8'(6
6$/(6$6:(//
$68148$/,),('
75$16$&7,216
PAGE 17 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
157,500
APPELLANT
OPINION VALUE
($)
STAFF REC
90,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
157,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
149,600 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 18
LEVEL
BER
CASE
NUMBER
11-BER006717
APPEAL
ID
20965
OWNER/
APPELLANT
PROVIDENT
DEVELOPMENT
GROUP INC THOMAS D
WATERS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706251
N
REI
ABS NUMBER
0002047784-20112011-0000-0
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('216$/(6,1
7+($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
,1)250$7,21
6833/,(')520
7$;3$<(5,1&/8'(6
6$/(6$6:(//
$68148$/,),('
75$16$&7,216
PAGE 18 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
157,500
APPELLANT
OPINION VALUE
($)
STAFF REC
90,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
157,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
157,500 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 19
LEVEL
BER
CASE
NUMBER
11-BER006674
APPEAL
ID
16367
OWNER/
APPELLANT
SEELIG,
MICHAEL &
SEELIG, DEBRA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706238
N
REI
ABS NUMBER
0002047753-20112011-0000-0
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('21$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(1'612
&+$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
$335$,6$/6833/,('
87,/,=(6+20(6
2876,'(2)7+(
68%-(&7
1(,*+%25+22'$6
:(//$6
)25&/2685(6$/(6
+20(62)9$5<,1*
*5$'(6+$9($/62
%((187,/,=('
PAGE 19 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,062,400
APPELLANT
OPINION VALUE
($)
STAFF REC
930,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,062,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,062,400 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 20
LEVEL
BER
CASE
NUMBER
11-BER006566
APPEAL
ID
5397
OWNER/
APPELLANT
SIVERD,
CLIFFORD &
SIVERD, AMY
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706276
N
REI
ABS NUMBER
0002047835-20112011-0000-0
REASON
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('216$/(6,1
7+($5($$6:(//$
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(1'612
&+$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/,('
,1)250$7,217+$7
,1&/8'(6
8148$/,),('
75$16$&7,216$6
:(//$66$/(6)520
$6(9,'(1&(
&2817<35(9,286/<
0$'($5('8&7,21
$77+(7,0(2)
,1)250$/$33($/
$1'029(6)2512
$'',7,21$/&+$1*(
PAGE 20 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
875,200
APPELLANT
OPINION VALUE
($)
STAFF REC
763,646 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
875,200 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
875,200 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 21
LEVEL
BER
CASE
NUMBER
11-BER006636
APPEAL
ID
18232
OWNER/
APPELLANT
SULLIVAN,
DANIEL &
FERGUSON,
LERORES
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21303329
N
REI
ABS NUMBER
0001993005-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&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$/
6DOHV5DWLR
&2'
&RXQW\CV&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'6$
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
$335$,6$/6833/,('
87,/,=(6
8148$/,),('
75$16$&7,216$6
:(//$6&2036:,7+
9$5<,1*/$1'
9$/8(63523(57<
+$6%((1$'-867('
'85,1*7+(
,1)250$/3(5,2'
'8(727+(
)81&7,21$/87,/,7<
$6:(//$67+(
72322)7+(
3523(57<&2817<
029(6)25$
5('8&7,21%$6('
21$1$&5($*(
&255(&7,21
PAGE 21 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
569,000
APPELLANT
OPINION VALUE
($)
STAFF REC
360,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
569,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
452,200 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER006555
APPEAL
ID
8001
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
THE POMILLA
FAMILY - ATTN:
JOSEPH
POMILLA
22706266
N
REI
ABS NUMBER
0002047812-20112011-0000-0
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('
%$6('216$/(6,1
7+($5($$6:(//$
5(&(17$335$,6$/
6DOHV5DWLR
&2'
&RXQW\
V&DVH6$/(6
5(3257,1',&$7(6
$66(660(176,17+(
1(,*+%25+22'$5(
$&&85$7(&2817<
5(&200(1'612
&+$1*(%$6('21
),(/'9,6,7$1'
,1)250$7,21
68%0,77('
3523(57<,6
(48,7$%/(:,7+
27+(56,17+($5($
:,7+67$))
5(&200(1'$7,21
2:1(5+$6
6833/,('$1
$335$,6$/7+$7
87,/,=(6
8148$/,),('
75$16$&7,216$6
:(//$6
$'-8670(1767+$7
$5(,1&216,67(17
:,7+7+(
$66(660(17
PAGE 22 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
904,700
APPELLANT
OPINION VALUE
($)
STAFF REC
740,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
904,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
904,700 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER006713
APPEAL
ID
21209
OWNER/
APPELLANT
WATERS,
THOMAS D &
WATERS,
CLAUDIA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22706258
N
REI
ABS NUMBER
0002047794-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
FOWLER,
6DOH'DWH1$6DOH
BRADLEY
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$$SSUDLVDO
'DWH1$
73
V&DVHDQG,VVXHV
2:1(5+$6
3529,'('
,1)250$7,217+$7
7+(3523(57<,6
29(5$66(66('
%$6('216$/(6,1
7+($5($
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
2:1(5+$6
6833/,('6$/(6
7+$7+$9(
2&&855('$)7(5
7+('$7(2)7+(
5(9$/8$7,21$6
:(//$6+20(67+$7
$5(127&2035$%/(
727+(68%-
3523(57<0/6
6+2:67+$7+20(
62/',1)25
0,//,21+2:(9(512
5(&25'('
'2&80(17&28/'%(
/2&$7('3(57+(
2:1(57+(
3523(57<+$6%((1
/,67(')25
0,//,21,1
PAGE 23 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,814,800
APPELLANT
OPINION VALUE
($)
STAFF REC
1,250,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,814,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
1,814,800 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER006732
APPEAL
ID
18261
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
WILSON, MARY
& WILSON,
DONALD
21317108
N
REI
ABS NUMBER
0001995675-20112011-0000-0
REASON
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('216$/(6,1
7+($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(1'6$
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
6833/,('
75$16$&7,216$6
:(//$66$/(6)520
*5$'(
:$6$'-867('72
(48$/,=(:,7++20(
$7%5$&.(1%85<
/1:+,&+:$6%8,/7
%<7+(6$0(
%8,/'(5
PAGE 24 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
394,200
APPELLANT
OPINION VALUE
($)
STAFF REC
302,550 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
382,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
382,900 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 25
LEVEL
BER
CASE
NUMBER
11-BER006688
APPEAL
ID
10699
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
YOUNG,
CHARLES &
YOUNG, MARY
LEE
21303408
N
REI
ABS NUMBER
0001993099-20112011-0000-0
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('21$5(&(17
$335$,6$/7+$7+$6
%((168%0,77('
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
/$1'+$6%((1
$'-867(')257+(
6+$3(2)7+(
3523(57<
$335$,6$/7+$7+$6
%((168%0,77('
87,/,=(6+20(6
2876,'(7+(68%1(,*+%25+22'$6
:(//$6
8148$/,),('
75$16$&7,216
PAGE 25 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
458,200
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
424,400 01
REDUCTION
DECISION
VALUE ($)
MOTION
390,600 ZH/UM
DECISION
COMMENTS
Taxpayer sent an
email to Reval
Appeals stating that
they will NOT be
attending the hearing
and they do accept
the staff
recommendation of
$424,400.
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 26
LEVEL
BER
CASE
NUMBER
11-BER006559
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
67
ZHUGANG, LIU &
ZHANG, LI
22706274
N
REI
ABS NUMBER
0002047830-20112011-0000-0
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('216$/(6,1
7+($5($$6:(//$6
$1$335$,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(1'612
&+$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+$6
3529,'('6$/(6
7+$7,1&/8'(
8148$/,),('
75$16$&7,216$6
:(//$6
75$16$&7,216
PAGE 26 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
994,500
APPELLANT
OPINION VALUE
($)
STAFF REC
800,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
994,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
994,500 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER007680
APPEAL
ID
23061
OWNER/
APPELLANT
AUGUST,
SEYMOUR &
BRADLEY,
NORMA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17704201
N
REI
ABS NUMBER
0001909033-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
WR
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVLQLWLDOO\
VXEPLWWHGDWRWDORI
6DOHVDQG/LVWLQJVIRU
FRQVLGHUDWLRQ$OO
VXEVHTXHQWVXEPLVVLRQV
DUH6DOHV
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH2IWKH
SURSHUWLHVVXEPLWWHG
DUHQRW$UPCV/HQJWK
7UDQVDFWLRQV&RPSV
DQGDUH5(26DOHVRU
/LVWLQJV&RPSDQG
DUH)RUHFORVXUHVZLWK
&RPSVDQGODWHU
VHOOLQJLQ&RPS
DQGDOOVROGLQ
&RPSLVD7UXVW
6DOH&RPSLVD
/LVWLQJEXW1R6DOH2QO\
&RPSVDQGDUH
4XDOLILHG6DOHVZLWKLQWKH
6XEMHFW1%+7KH
&RXQW\CV465FRQVLVWV
RI6DOHVDQGDWOHDVW
RIWKHVHLQDGGLWLRQWR
WKHSURYLGHGE\WKH
2ZQHUIXOO\VXSSRUWWKLV
YDOXDWLRQRIWKHSURSHUW\
7KHVOLJKWLQFUHDVHWR
YDOXHLVDVDUHVXOWRID
VLWHYLVLWZKLFKUHVXOWHGLQ
DFRUUHFWLRQWRWKH
&RXQW\CVUHFRUG
UHJDUGLQJWKH([WHULRU
GHVFULSWLRQ2QO\
$OXP9LQ\OZDVXVHGWR
GHVFULEHWKH([WHULRU
ZKHUHDVLVDFWXDOO\
%ULFN1RIXUWKHUFKDQJH
LVUHFRPPHQGHG
PAGE 27 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
315,000
APPELLANT
OPINION VALUE
($)
STAFF REC
240,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
316,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
298,800 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER007676
APPEAL
ID
18836
OWNER/
APPELLANT
BLAIR, THOMAS
& BLAIR,
MICHAEL
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17707410
N
REI
ABS NUMBER
0001909919-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUVXSSOLHVD
FRQWUDFWIRU
/HDVH3XUFKDVHRIWKH
6XEMHFWSURSHUW\DWWKH
VXJJHVWHG
YDOXH$GGLWLRQDOO\KH
VXSSOLHVDQDSSUDLVDO
UHSRUWZKLFKLV
UHIHUHQFHGDERYH7KH
FRQWUDFWHGDPRXQWLVWKH
EDVLVIRUKLVRSLQLRQRI
YDOXH
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWXVHVDOO
4XDOLILHG6DOHV
KRZHYHUQRQHRIWKHVH
VDOHVLVGUDZQIURPWKH
6XEMHFWWD[1%+
7KHUHIRUHWKH/DQG
YDOXHVDWDPLQLPXP
DUHGLIIHUHQW&RPSKDV
D/DQGYDOXHPRUHN
OHVVWKDQWKDWDVVLJQHG
WRWKH6XEMHFWEXWWKH
UHSRUWRQO\PDNHVDN
DGMXVWPHQW&RPSV
DQGERWKKDYH/DQG
9DOXHVDOPRVWN
JUHDWHUWKDQWKDWRQWKH
6XEMHFWEXWQR
DGMXVWPHQWLVPDGH2QO\
&RPSKDVWKHVDPH
4XDOLW\*UDGH9HU\
*RRGDVWKH6XEMHFW
&RPSVDQGDUH
JUDGHG*RRG%DVHGRQ
WKH2ZQHUCVGHVFULSWLRQ
RIWKHSURSHUW\,DVNHG
IRUDQRSSRUWXQLW\WR
SHUIRUPDZDONWKUXRI
WKHKRPH0\
REVHUYDWLRQVOHDGPHWR
FRQFOXGHWKDWDQ(<%RI
ZDVQRWZDUUDQWHG
DQG,VXEVHTXHQWO\
UHGXFHGWKLVWR
2ZQHUDFFHSWHGWKHQHZ
UHVXOWLQJYDOXHRI
ZKHQ,
GLVFXVVHGP\
FRQFOXVLRQVZLWKKLPRQ
WKHSKRQHRQ0DUFK
PAGE 28 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
740,700
APPELLANT
OPINION VALUE
($)
STAFF REC
659,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
686,500 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
686,500 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 29
LEVEL
BER
CASE
NUMBER
11-BER007201
APPEAL
ID
15271
OWNER/
APPELLANT
CARSON,
DOUGLAS B
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23116112
N
REI
ABS NUMBER
0002075716-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
'XULQJWKH,QIRUPDO
5HYLHZ2ZQHUSURYLGHG
6DOHV/LVWLQJVIRU
FRQVLGHUDWLRQ:LWKKLV
DSSHDOWRWKH%(5WKH
2ZQHUSURYLGHGWKH
VDPH6DOHV/LVWLQJV
EXWSXWWKHPLQD
GLIIHUHQWRUGHUDQG
SURYLGHGDGGLWLRQDO
LQIRUPDWLRQFRQFHUQLQJ
HDFKSDUFHO
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
UHIHUULQJWRWKH
6DOHV/LVWLQJV,ZLOO
DGGUHVVWKHPLQWKH
RUGHUWKH\DUHSURYLGHG
LQWKHVHFRQG
VXEPLVVLRQ&RPSLVD
6DOHDQGLVQRW
HOLJLEOHIRUFRQVLGHUDWLRQ
7KHVDPHLVWUXHRI
&RPS&RPSLVD
5HORFDWLRQ6DOH&RPS
LVWKHRQO\4XDOLILHG6DOH
DQGLWZDVXVHGWR
HVWDEOLVKYDOXHVLQWKLV
1%+7KH6XEMHFW
SURSHUW\LVIDLUO\DQG
HTXLWDEO\DSSUDLVHG,W
VKRXOGEHQRWHGWKDWWKH
2ZQHUCVRSLQLRQRIYDOXH
LVZLWKLQRIWKH
&RXQW\CVYDOXDWLRQ$
VLWHYLVLWRIWKHSURSHUW\
UHYHDOHGWKDWWKHKRPHCV
URRIFRYHULQJKDGEHHQ
XSJUDGHGIURPVWDQGDUG
$VSKDOW&RPSRVLWLRQ
6KLQJOHVWR$UFKLWHFWXUDO
6KLQJOHV7KLVDFFRXQWV
IRUWKHVOLJKWLQFUHDVHWR
WKHUHFRPPHQGHGYDOXH
1RIXUWKHUFKDQJHWR
YDOXHLVUHFRPPHQGHG
PAGE 29 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
214,500
APPELLANT
OPINION VALUE
($)
STAFF REC
195,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
215,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
215,800 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER007118
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15686
DAY, JOHN K JR
& DAY, MALISSA
23122403
N
REI
ABS NUMBER
0002077230-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVGHULYHGIURPWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
VXEPLWWHGDSSUDLVDO
UHSRUWXVHV&RPSV
IURPGLIIHUHQW1%+V
HDFKZLWKLWVRZQ/DQG
YDOXHV&RPSLVGUDZQ
IURPWKH6XEMHFW1%+
EXWWKLVLVD'LVDOORZHG
6DOH*RYCW%DQN6DOH
&RPSLVIURPDQHDUE\
1%+ZLWK/DQGYDOXHV
RQO\KLJKHUWKDQ
WKRVHIRXQGLQWKH
6XEMHFW1%+&RPS
DQGERWKKDYH4XDOLW\
*UDGHVRI$YHUDJHZKLOH
&RPSVDQGWKH
6XEMHFWDOOFDUU\JUDGHV
RI*RRG7KH/DQG
YDOXHVLQ&RPSVDQG
DUHORZHUWKDQWKH
6XEMHFW1%+E\
DQG
UHVSHFWLYHO\$OVRERWK
WKHVH&RPSVUHSUHVHQW
QHZHUKRPHVEXLOWLQ
DQG
UHVSHFWLYHO\ZKHUHDVWKH
6XEMHFW&RPSDQG
ZHUHRULJLQDOO\EXLOWLQWKH
V2YHUDOOWKLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHGDQGLWYDOXHLV
VXSSRUWHGE\WKHVDOHV
IRXQGRQWKH&RXQW\CV
4657KHUHIRUH1R
&KDQJHLV
UHFRPPHQGHG
PAGE 30 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
234,600
APPELLANT
OPINION VALUE
($)
STAFF REC
211,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
234,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
234,600 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 31
LEVEL
BER
CASE
NUMBER
11-BER007220
APPEAL
ID
19177
OWNER/
APPELLANT
HANNER,
ROBERT P
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17506213
N
REI
ABS NUMBER
0001905685-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRI
YDOXHERWKLQWKH
,QIRUPDO5HYLHZDQGWKH
%(5DSSHDODUHEDVHG
RQWKHDERYHUHIHUHQFHG
$SSUDLVDO5HSRUW
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH,I,
FDOFXODWHWKHXQDGMXVWHG
3ULFHSHU$FUHIRU&RPS
LWHTXDOV
$FUH$IWHUWKH
$SSUDLVHUCVDGMXVWPHQWV
LWEHFRPHV
$FUH)RU
&RPSWKHXQDGMXVWHG
3ULFHSHU$FUHLV
$FUH$IWHUWKH
$SSUDLVHUCVDGMXVWPHQWV
LWEHFRPHV
$FUH,I,RQO\
FRQVLGHUWKH/DQGZKLFK
GRHVQRWIDOOZLWKLQWKH
)ORRGSODLQLQ&RPS
WKHXQDGMXVWHG3ULFHSHU
$FUHLV$FUH
$IWHUDGMXVWPHQWE\WKH
$SSUDLVHUWKH/DQG
RXWVLGHWKH)ORRGSODLQLV
$FUH7KH
YDOXHIRUWKH6XEMHFWDVLW
LVEHLQJDSSHDOHGWRGD\
LV$FUH$VLWH
YLVLWRIWKHSURSHUW\
VKRZHGPHWKDWWKH
7RSRJUDSK\LVURXJKO\
ERZOVKDSHGZLWKD
GUDLQDJHFXOYHUWDORQJ
WKH5RFNEURRN'ULYHVLGH
RIWKHSDUFHO7KHERZO
GRHVOHYHORXWLQWKH
FHQWHUWRFHQWHUQRUWK
DUHDRIWKHSDUFHODQG
DSSHDUVWREHEXLOGDEOH
ZLWKRXWVLJQLILFDQW
PRGLILFDWLRQRIWKH/DQG
,QUHFRJQLWLRQRIWKHVH
FKDUDFWHULVWLFVD
UHGXFWLRQIRU7RSRJUDSK\
ZDVDSSOLHG2WKHUZLVH,
EHOLHYHWKLV/DQGLV
HTXLWDEO\DQG
DSSURSULDWHO\DSSUDLVHG
7KHUHIRUHQRIXUWKHU
FKDQJHLVUHFRPPHQGHG
PAGE 31 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
473,800
APPELLANT
OPINION VALUE
($)
STAFF REC
290,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
423,900 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
423,900 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER007198
APPEAL
ID
6627
OWNER/
APPELLANT
HINEBAUGH,
GARY &
HINEBAUGH,
COLLEEN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23116213
N
REI
ABS NUMBER
0002075750-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUUHIHUHQFHVRQO\
VDOHVDWRWDORI
6DOHVLQERWKWKH
LQIRUPDWLRQSURYLGHGIRU
WKH,QIRUPDO3URFHVVDQG
WKHODWHUVXEPLVVLRQIRU
WKH%(5CVFRQVLGHUDWLRQ
7KH6DOHRQ
%DNHZHOOLVWKHQXVHGWR
GHYHORSD3ULFHSHU
6TXDUH)RRWYDOXHZKLFK
WKH2ZQHUWKHQDSSOLHG
WRWKHIRRWSULQWRIKLV
KRPH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
SURSHUW\CVVDOHLQ
ZDVRQHRIWKH4XDOLILHG
6DOHVXVHGWRGHYHORS
YDOXHVLQWKLV1%+7KH
&RXQW\CVYDOXDWLRQRQ
WKLVSURSHUW\LVEHORZWKH
SXUFKDVHSULFH
$OVR3ULFHSHU6TXDUH
)RRWYDOXDWLRQLVQRWDQ
DFFHSWDEOHDSSUDLVDO
PHWKRGRORJ\7KLV
SURSHUW\LVHTXLWDEO\
DQGIDLUO\DSSUDLVHG
7KHUHIRUH1R&KDQJHLV
UHFRPPHQGHG
PAGE 32 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
242,400
APPELLANT
OPINION VALUE
($)
STAFF REC
200,846 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
242,400 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
242,400 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 33
LEVEL
BER
CASE
NUMBER
11-BER007683
APPEAL
ID
7199
OWNER/
APPELLANT
HOOKS,
EVERETT
LONNIE &
GRAINGER,
MARGARET
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17702148
N
REI
ABS NUMBER
0001908764-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHG
VHWVRI&RPSDUDWLYH
0DUNHW$QDO\VLVZLWK
DGMXVWPHQWV7KHILUVWVHW
LQFOXGHV&RPSVZKLOH
WKHVHFRQGVHWLQFOXGHV
WKRVHVDPH&RPSV
SOXVRQHPRUH
6DOHV5DWLR
&2' &RXQW\CV&DVH&RPS
LVD4XDOLILHG6DOHWKDWLV
IRXQGLQ1%+5
ZKHUHWKH/DQGYDOXHV
DUHW\SLFDOO\
7KH/DQGYDOXHLQWKH
6XEMHFW1%+5DUH
W\SLFDOO\&RPS
LVD3UREDWH6DOHLQWKH
6XEMHFW1%+&RPSLV
DQRWKHU4XDOLILHG6DOH
IRXQGLQ1%+5
&RPSLVD)RUHFORVXUH
&RPSLVD7UXVW6DOH
2QO\&RPSVDQG
ODWHUDUHIRXQGLQWKH
6XEMHFW1%+DQGDUH
DOVR4XDOLILHG6DOHV,I
\RXXVHWKHVHVDOHV
HYHQZLWKWKH
DGMXVWPHQWVSURYLGHG
\RXILQGWKDWWKH
&RXQW\CVYDOXHLVYHU\
DSSURSULDWH,WVKRXOGEH
QRWHGWKDWWKH
DGMXVWPHQWVSHUIRUPHG
DUHQRWGRQHDVDWUDLQHG
DSSUDLVHUZRXOGSHUIRUP
WKHPLQWKDWWKH6L]H
DGMXVWPHQWVIRUHDFK
&RPSLVGLIIHUHQW7KH
DGMXVWPHQWVUDQJHIURP
6TXDUH)RRWWR
6TXDUH)RRWVR
WKHUHLVQRFRQVLVWHQF\
2QFHWKHSURYLGHG
LQIRUPDWLRQLVVFUXEEHG
IRUDSSURSULDWHQHVVLW
DFWXDOO\VXSSRUWVWKH
&RXQW\CVFRQFOXVLRQV
7KHUHIRUH1R&KDQJHLV
UHFRPPHQGHG
PAGE 33 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
512,800
APPELLANT
OPINION VALUE
($)
STAFF REC
419,127 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
512,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
512,800 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER007695
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
11647
HUFF,
CHRISTOPHER &
HUFF, CAROLYN
18302308
N
REI
ABS NUMBER
0001915668-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUFRQWHQGVWKDWWKH
6XEMHFWLVLQHTXLWDEO\
DSSUDLVHGLQFRPSDULVRQ
WR%HUHWDQLD
3HOKDPDQG
3HOKDP/DQH+HDOVR
SURYLGHVD&RPSDUDWLYH
0DUNHW$QDO\VLV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUW
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJ
%HUHWDQLD&LUFOHLW
VKRXOGEHQRWHGWKDWWKLV
KRPHRQO\KDVD4XDOLW\
*UDGHRI9HU\*RRG
ZKHUHDVWKH6XEMHFWLV
JUDGHG&XVWRP
3HOKDP/DQHKDVD
4XDOLW\*UDGHRI
([FHOOHQWDQGWKH&RXQW\
UHFRUGGRHVQRWVKRZD
6ZLPPLQJ3RRORU
2XWGRRU)LUHSODFH
7KHVHLWHPVZHUH
YHULILHGRQ3LFWRPHWU\
DQGDUHVFKHGXOHGWREH
DGGHGWRUHFRUG
XQOHVVRWKHUZLVHGLUHFWHG
E\WKH%(5,FDQQRW
ORFDWHWKHSURSHUW\ZLWK
WKHDGGUHVVRI
3HOKDP/DQH7KHODVW
WKUHHSURSHUWLHVRQWKH
&0$DUHDOOJUDGHG
&XVWRPDQGWKH\
UHSUHVHQWDSSURSULDWH
&RPSVIRUWKH6XEMHFW
7KHDSSUDLVDOUHSRUW
FDQQRWEHFRQVLGHUHG
VLQFHLWVRSLQLRQRIYDOXH
LVDOOEDVHGRQVDOHVIURP
7KHUHGXFWLRQ
UHFRPPHQGHGWRWKH
%(5LVIURPFRUUHFWLRQV
WRUHFRUGFDUGEDVHGRQ
WKHDSSUDLVDOUHSRUW
7KHVHFRUUHFWLRQV
LQFOXGHPLQRU
DGMXVWPHQWVWRWKH
&RXQW\CVVNHWFKD
UHGXFWLRQWR6TXDUH
)RRWDJHWKHEDWKURRP
FRXQWDQLQFUHDVHRI
+DOIEDWKDQGD
UHGXFWLRQLQ%HGURRP
FRXQW1RFKDQJHWR
YDOXH1RRWKHUFKDQJHV
DUHUHFRPPHQGHG
PAGE 34 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,879,200
APPELLANT
OPINION VALUE
($)
STAFF REC
1,425,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
1,864,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
1,655,400 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 35
LEVEL
BER
CASE
NUMBER
11-BER007199
APPEAL
ID
15699
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
HUNG, CHANG
JEN &
ATKINSON,
MAGEN
23116216
N
REI
ABS NUMBER
0002075755-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUUHIHUHQFHVRQO\
VDOHVDWRWDORI
6DOHVLQERWKWKH
LQIRUPDWLRQSURYLGHGIRU
WKH,QIRUPDO3URFHVVDQG
WKHODWHUVXEPLVVLRQIRU
WKH%(5CVFRQVLGHUDWLRQ
7KH6DOHRQ
%DNHZHOOLVWKHQXVHGWR
GHYHORSD3ULFHSHU
6TXDUH)RRWYDOXHZKLFK
WKH2ZQHUWKHQDSSOLHG
WRWKHIRRWSULQWRIKLV
KRPH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
6DOHVDUHQRW
HOLJLEOHIRUFRQVLGHUDWLRQ
3ULFHSHU6TXDUH)RRW
YDOXDWLRQLVQRWDQ
DFFHSWDEOHDSSUDLVDO
PHWKRGRORJ\$VLWHYLVLW
RIWKHSURSHUW\UHYHDOHG
WKDWWKHURRIFRYHULQJ
KDGEHHQXSJUDGHGIURP
VWDQGDUG$VSKDOW
&RPSRVLWLRQ6KLQJOHWR
$UFKLWHFWXUDO6KLQJOHV
$OVRDVPDOOSDUWRIWKH
H[WHULRUDSSUR[LPDWHO\
KDVEHHQGRQHLQ
6WRQH7KLVSURSHUW\LV
HTXLWDEO\DQGIDLUO\
DSSUDLVHG7KHUHIRUHQR
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 35 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
218,000
APPELLANT
OPINION VALUE
($)
STAFF REC
154,813 03 INCREASE
STAFF REC
VALUE ($)
DECISION
219,800 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
219,800 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
9:00 AM 36
BER
11-BER007285
24403
JACKSON,
DYRLE &
JACKSON,
BARBARA
23107389
N
REI
0002074027-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVVXSSOLHG
VHWVRIGDWD)LUVWDOLVW
RIVL[VDOHVZDV
SURYLGHG6HFRQG
DQRWKHUOLVWRIVDOHV
IURPZDVSURYLGHG
RQWKHFRYHUVKHHWWRDQ
$SSUDLVDO5HSRUW
UHIHUHQFHGDERYH
&RPSVDQGRIWKH
$SSUDLVDO5HSRUW
FRUUHVSRQGWRWKHILUVW
WZRVDOHVRQWKHFRYHU
VKHHW
6DOHV5DWLR
&2' &RXQW\CV&DVH,QWKH
OLVWLQJRIVL[VDOHV
&RPSVDQGDUH
4XDOLILHG6DOHVZLWKLQWKH
6XEMHFW1%+&RPSLV
D)RUFHG6DOH&RPSV
DQGDUHVDOHVDQG
DUHQRWHOLJLEOHIRU
FRQVLGHUDWLRQ&RPS
ZDV'LVDOORZHGEHFDXVH
WKH'HHG6WDPSVVKRZD
6DOHOHVVWKDQ
7KLVSURSHUW\ZDV
)RUHFORVHGRQSULRUWR
WKLVVDOHRQ
,QWKH$SSUDLVDO5HSRUW
&RPSVDQGDUH
VDOHVDQGDUHWKHUHIRUH
QRWHOLJLEOHIRU
FRQVLGHUDWLRQ&RPSLV
D4XDOLILHG6DOHZLWKLQ
WKH6XEMHFW1%+LWLV
WKHVDPH4XDOLILHG6DOH
DV&RPSRIWKHILUVWOLVW
7KHQHWUHVXOWLVWKDWWKH
2ZQHUKDVVXSSOLHG
4XDOLILHGVDOHVZLWKLQWKH
1%+ZKLOHWKH&RXQW\CV
465FRQWDLQVVDOHV
7KH465VKRZVDYHU\
FRQVLVWHQWYDOXDWLRQ
WKURXJKRXWWKLV1%+7KH
LQFUHDVHWRYDOXHLV
EDVHGXSRQFKDQJHVWR
WKH&RXQW\UHFRUG
GHULYHGIURPUHYLHZLQJ
WKH$SSUDLVDO5HSRUW
7KH&RXQW\CVUHFRUGRQO\
VKRZHG%DWKURRPV
DQG%HGURRPVEXWWKH
$SSUDLVDO5HSRUWKDG
%DWKURRPVDQG
%HGURRPV$OVRWKH
&RXQW\CVVNHWFKZDV
VPDOOHUWKDQWKDW
PHDVXUHGE\WKH)HH
$SSUDLVHU$OORIWKHVH
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UHVXOWHGLQWKHLQFUHDVH
WRYDOXH1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 36 of 63
GEIER, JOHN
0
270,800
250,000 01
REDUCTION
287,800 01
REDUCTION
258,700 ZH/UM
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 37
LEVEL
BER
CASE
NUMBER
11-BER007688
APPEAL
ID
6639
OWNER/
APPELLANT
JESSELL, MARK
& JESSELL,
SHERI
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
23119129
N
REI
ABS NUMBER
0002076068-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVDWRWDORI
6DOHVIRUFRQVLGHUDWLRQ
ZKLFKWKH2ZQHUWKHQ
GHYHORSVLQWRD3ULFHSHU
6TXDUH)RRW7KLV
3ULFH6TXDUH)RRWLVWKHQ
DSSOLHGWRWKHIRRWSULQWRI
WKH6XEMHFWKRPH2ZQHU
DOVRSRLQWVWRWKHKRPH
GRRUVGRZQDVDQ
H[DPSOHRIDQLQHTXLW\
6DOHV5DWLR
&2' &RXQW\CV&DVH&RPS
DWLVD
4XDOLILHG6DOHDQGLWZDV
XVHGWRHVWDEOLVKYDOXHV
LQWKLV1%+&RPSLVD
'LVDOORZHG6DOHEHFDXVH
LWLVD5HORFDWLRQ6DOH
3ULFHSHU6TXDUH)RRWLV
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7KHH[DPSOHWKH2ZQHU
SURYLGHVRILQHTXLW\DW
$YRQZRRG/DQHLV
H[SODLQDEOH7KLVKRPH
GRHVKDYHDQHDU
LGHQWLFDOIRRWSULQWH[FHSW
WKDWWKHURRPRYHUWKH
JDUDJHLVQRWILQLVKHG
ZKHUHDVWKLVVDPHVSDFH
RQWKH6XEMHFWKRPHLV
ILQLVKHG$OVRWKH
H[DPSOHKRPHLVOLVWHG
ZLWK%DWKURRPVEXW
WKH6XEMHFWLVOLVWHGZLWK
)XOO%DWKURRPV7KH
YDOXHIRUWKLVKRPHZDV
UHGXFHGVOLJKWO\EHFDXVH
WKHRULJLQDO/LVWLQJKDG
WKHHQWLUHIURQWRIWKH
KRPHILQLVKHGLQ%ULFN
EXWLWDSSDHUVWKDWRQO\
RIWKHIURQWLVVR
ILQLVKHG7KLVKRPHLV
RWKHUZLVHHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 37 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
332,000
APPELLANT
OPINION VALUE
($)
STAFF REC
301,864 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
331,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
331,700 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
9:00 AM 38
BER
11-BER007685
32049
JOHNSON,
RICHARD S JR &
JOHNSON,
SALLY
23121162
N
REI
0002076432-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUVWDUWVE\
SURYLGLQJ6DOHVDV
&RPSVRIWKHVHDUH
IRXQGLQ8QLRQ&RXQW\
DQGLQ0HFNOHQEXUJ
&RXQW\7KH2ZQHUWKHQ
JRHVRQWRSURYLGH
SURSHUWLHVZKLFKKH
VWDWHVDUHDOOYDOXHG
ORZHUWKDQKLVSURSHUW\
WKXVGHPRQVWUDWLQJDQ
LQHTXLW\
6DOHV5DWLR
&2' &RXQW\CV&DVH&RPS
RIWKH6DOHVSURYLGHGLV
IRXQGLQ8QLRQ&RXQW\VR
WKHUHIRUHWKLVRIILFH
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WKHFDVHIRU&RPS
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6DOHLQ7KHVDOHLQ
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FRQVLGHUHG&RPSLVD
6KRUW6DOH&RQFHUQLQJ
WKHSURSHUWLHVZKLFK
DUHQRWSURYLGHGIURPD
6DOHVVWDQGSRLQWEXW
UDWKHUIURPDQHTXLW\
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SURSHUWLHVLVWUHDWHGWKH
VDPH(DFKKDVWKH
VDPH*UDGH*RRGDV
GRHVWKH6XEMHFW(DFK
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7KH6XEMHFWLVWKHRQO\
SURSHUW\DPRQJWKH
VHOHFWHGE\WKH2ZQHU
ZKLFKKDGDVLJQLILFDQW
5HPRGHOVLQFHWKHODVW
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7KH6XEMHFWDOVRKDV
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WKHRQO\KDYH
PAGE 38 of 63
GEIER, JOHN
0
388,500
295,000 02 NO
CHANGE
388,500 ACCEPT
STAFF REC
388,500 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 38
BER
11-BER007685
32049
JOHNSON,
RICHARD S JR &
JOHNSON,
SALLY
23121162
N
REI
0002076432-20112011-0000-0
01 Above
Market
bathrooms. Once you
factor in all these
differences, you find that
the valuation for the
Subject is fair and
equitable. Therefore, No
Change is
recommended.
GEIER, JOHN
0
388,500
9:00 AM 39
BER
11-BER007673
15814
LESLEY,
ROBERT G JR
18305401
N
REI
0001915974-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
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733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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SURSHUW\$GRZQORDGRI
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&LUFOHZDVDOVR
VXEPLWWHGIURPWKH
32/$5,6ZHEVLWH
0
1,205,900
6DOHV5DWLR
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WKHEDWKURRPFRXQWRQ
WKH5HYDOGDWHZDVLW
LVEHLQJLQFUHDVHGWR
%DWKURRPV6HFRQG,
DGGHGWKH8%0WKDWLV
GHVFULEHGLQWKH
DSSUDLVDOUHSRUW7KLUG
WKHUHDUHSLFWXUHVLQWKH
DSSUDLVDOUHSRUWDQG
WDNHQLQFRQMXQFWLRQZLWK
WKHIDFWWKDWWKH2ZQHULV
FXUUHQWO\VSHQGLQJ
NRQ0ROG
5HPHGLDWLRQDQG
5HPRGHO8SJUDGHV
OHDGVPHWREHOLHYHWKDW
WKH(<%RIZKLFK
ZHKDGRQWKLVSURSHUW\
DWWKHWLPHRIDSSHDOZDV
WRRDJJUHVVLYH,KDYH
UHGXFHGWKLVWR
ZKLFKGRHVQRW
FRPSURPLVHWKHHTXLW\LQ
WKLV1%+7KLVSURSHUW\
LVHTXLWDEO\DSSUDLVHG
1RIXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 39 of 63
295,000 02 NO
CHANGE
1,045,000 01
REDUCTION
388,500 ACCEPT
STAFF REC
388,500 ZH/UM
1,136,700 ACCEPT
STAFF REC
1,136,700 ZH/UM
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER007678
APPEAL
ID
23086
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
LILLY, DAVID &
BRADLEY,
NORMA
17704310
N
REI
ABS NUMBER
0001909085-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
WR
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVLQLWLDOO\
VXEPLWWHGDWRWDORI
6DOHVDQG/LVWLQJVIRU
FRQVLGHUDWLRQ$OO
VXEVHTXHQWVXEPLVVLRQV
DUH6DOHV
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH2IWKH
SURSHUWLHVVXEPLWWHG
DUHQRW$UPCV/HQJWK
7UDQVDFWLRQV&RPSV
DQGDUH5(26DOHVRU
/LVWLQJV&RPSDQG
DUH)RUHFORVXUHVZLWK
&RPSVDQGODWHU
VHOOLQJLQ&RPS
DQGDOOVROGLQ
&RPSLVD7UXVW
6DOH&RPSLVD
/LVWLQJEXW1R6DOH2QO\
&RPSVDQGDUH
4XDOLILHG6DOHVZLWKLQWKH
6XEMHFW1%+7KH
&RXQW\CV465FRQVLVWV
RI6DOHVDQGDWOHDVW
RIWKHVHLQDGGLWLRQWR
WKHSURYLGHGE\WKH
2ZQHUIXOO\VXSSRUWWKLV
YDOXDWLRQRIWKHSURSHUW\
7KHVOLJKWUHGXFWLRQWR
YDOXHZDVDVDUHVXOWRID
6LWHYLVLWLQZKLFKWKH
IURQW)23ZDVQRW
DFFRXQWHGIRULQWKH
VNHWFK1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 40 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
318,300
APPELLANT
OPINION VALUE
($)
STAFF REC
250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
318,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
285,400 UM/ZH
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 41
LEVEL
BER
CASE
NUMBER
11-BER007750
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
1603
LISK, D CLYDE
JR & LISK, LUCY
17508422
N
REI
ABS NUMBER
0001905989-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHULQLWLDOO\VXEPLWWHG
DW\SHRI&RPSDUDWLYH
0DUNHW$QDO\VLVZLWKD
3ULFHSHU6TXDUH)RRW
EUHDNGRZQ0RVW
UHFHQWO\WKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWKDVEHHQ
SURYLGHG
GEIER, JOHN
6DOHV5DWLR
&2' &RXQW\CV&DVH3ULFHSHU
6TXDUH)RRWLVQRWDQ
DFFHSWDEOHDSSUDLVDO
PHWKRGROJ\DQG
WKHUHIRUHZDVQRW
FRQVLGHUHG,QUHYLHZLQJ
WKHDSSUDLVDOUHSRUW
&RPSLVD)RUFHG6DOH
IURPDQDGMDFHQW1%+RQ
WKHRSSRVLWHVLGHRI
6HOZ\Q$YHQXH7KH
/DQGYDOXHVKHUHDUH
KLJKHUWKDQWKH
6XEMHFWSURSHUW\&RPSV
DQGDUHERWK
4XDOLILHG6DOHVEXWWKH\
DUHGUDZQIURP1%+
3ZKHUHWKH/DQG
YDOXHVDUHOHVV
WKDQWKRVHIRXQGLQWKH
6XEMHFW1%+%DVHGRQ
WKH3HUPLW+LVWRU\WKH
(<%ZDVUHGXFHGWR
$IXUWKHUUHGXFWLRQ
WRZDVFRQVLGHUHG
VLQFHVHYHUDOSURSHUWLHV
RQWKH&RXQW\CV465JR
WRWKLVOHYHO7KLV
UHGXFWLRQZDVQRW
FRQVLGHUHGQHFHVVDU\
EDVHGRQWKHSKRWRVLQ
WKHDSSUDLVDOUHSRUW7KH
SKRWRVVXJJHVWDZHOO
PDLQWDLQHGSURSHUW\
$OVRWKHDSSUDLVDOUHSRUW
XVHGVL]HDGMXVWPHQWVRI
6TXDUH)RRW
$GMXVWPHQWVRIEHWZHHQ
DQG6TXDUH
)RRWDUHEHOLHYHGWREH
PRUHDSSURSULDWH1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 41 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
494,300
APPELLANT
OPINION VALUE
($)
STAFF REC
321,500 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
487,600 01
REDUCTION
DECISION
VALUE ($)
MOTION
477,000 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER007277
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
7348
OLSEN, MARTIN
& CURTIS, MARY
17506203
N
REI
ABS NUMBER
0001905669-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHGWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWDQG
PRVWUHFHQWO\VXEPLWWHG
WKUHHDGGLWLRQDO&RPSV
"ZKLFKDUHQRWVDOHV
DQGFRPHIURP1%+
5ZKHUHWKH/DQG
YDOXHVDUHDV
FRPSDUHGWRWKH
6XEMHFWCV/DQG9DOXHRI
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
2ZQHUCV$SSUDLVDO
5HSRUWLVQRWUHOHYDQWWR
WKHPDUNHWRQ
VLQFHDOOWKH
VDOHVDQGOLVWLQJVLQWKH
UHSRUWRFFXUUHGLQ
1HYHUWKHOHVVWKH
$SSUDLVDOVNHWFKZDV
XVHGWRPDNH
DGMXVWPHQWVDQG
VLJQLILFDQWFKDQJHV
WRWKH/DQG
YDOXDWLRQZHUHPDGH$
7UDIILF'HGXFWLRQRI
ZDVOLNHZLVHPDGH7KLV
ZDVGRQHLQUHFRJQLWLRQ
RIHTXLW\DQGUHOHYDQW
FRQGLWLRQV7KHWKUHH
DGGLWLRQDO&RPSVGRQRW
UHSUHVHQWVDOHV&RPS
ODVWVROGLQ
WKHEHJLQQLQJRI
&RPS
ODVWVROGLQ-XO\
&RPS
ODVWVROG7KH
/DQGYDOXHVIRUWKHVH
SURSHUWLHVDUHPRUHWKDQ
NOHVVWKDQWKDW
VKRZQIRUWKH6XEMHFW
7KLVSURSHUW\CVYDOXHLV
IXOO\VXSSRUWHGE\WKH
&RXQW\CV465
7KHUHIRUH1R&KDQJHLV
UHFRPPHQGHG
PAGE 42 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
728,700
APPELLANT
OPINION VALUE
($)
STAFF REC
550,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
728,700 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
728,700 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
9:00 AM 43
BER
11-BER007672
2274
PRESSLEY,
MARTIN D
17511162
N
REI
0001906496-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXSSOLHGD
VHULHVRI0/66DOHVDQG
/LVWLQJSULQWRXWVWR
VXSSRUWKLVRSLQLRQRI
YDOXH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
DGGUHVVLQJWKH
LQIRUPDWLRQSURYLGHG,
KDYHEURNHQGRZQWKH
VXEPLVVLRQVLQWR
JHQHUDODOORFDWLRQV,Q
WKHILUVWEDWFKFRQVLVWLQJ
RI0/6VKHHW&RPSV
ZHILQGWKDW&RPSV
DQGZHUHDOO$FWLYH
/LVWLQJVZKLFK
VXEVHTXHQWO\VROGLQ
DIWHUWKH5HYDO
GDWH,WVKRXOGEHQRWHG
WKDW&RPSZDVD
)RUHFORVXUH6DOHIRU
RQ
&RPSVROGWUDQVIHUUHG
RZQHUVKLSQROHVVWKDQ
WLPHVLQDQGQRQH
RIWKHVHWUDQVIHUV
UHSUHVHQWDQ$UPCV
/HQJWK7UDQVDFWLRQ
&RPSZDVSXUFKDVHG
RQZLWKD
'HHG6WDPSIRUOHVVWKDQ
DQGZDVWKHQ
RZQHGE\WKH)HGHUDO
1DWCO0RUWJDJH$VVRF,Q
WKHVHFRQGEDWFKRI
LQIRUPDWLRQSURYLGHGZH
DJDLQVHHWKHRULJLQDO
&RPS/LVWLQJZKLFK
VROGLQ&RPS
GRHVDJUHDWMRERI
VXSSRUWLQJWKH&RXQW\CV
YDOXH,WZDVD6KRUW
6DOHZKLFKJRWUHQRYDWHG
RUFRPSOHWHO\
VFUDSHGUHEXLOWDQGWKHQ
VROGRQIRU
)LQDOO\&RPS
LVD3UREDWH6DOHZKLFK
WKH&RXQW\'LVDOORZHG
KRZHYHUWKHQRWHVVWDWH
3URSHUW\DSSUDLVHG-XQH
IRU
1RQHRIWKHLQIRUPDWLRQ
SUHVHQWHGVXSHUFHGHV
WKHVDOHVRQWKH
&RXQW\CV4657KH
VOLJKWLQFUHDVHWRYDOXH
ZDVDVDUHVXOWRIDVLWH
YLVLWZKLFKUHYHDOHGWKDW
WKH&RXQW\CVUHFRUG
VKRXOGUHIOHFW%ULFN
IRUWKHH[WHULRU
FRPSRVLWLRQSUHYLRXVO\
WKHUHFRUGKDG
%ULFN1RIXUWKHU
FKDQJHLVUHFRPPHQGHG
PAGE 43 of 63
GEIER, JOHN
0
306,200
225,000 01
REDUCTION
306,800 01
REDUCTION
293,500 ZH/UM
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 44
LEVEL
BER
CASE
NUMBER
11-BER007452
APPEAL
ID
15633
OWNER/
APPELLANT
ROBERTSON,
WILLIAM &
ROBERTSON,
BARBARA
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18303103
N
REI
ABS NUMBER
0001915677-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXSSOLHGD
QDUUDWLYHOHWWHUGHVFULELQJ
WKHUHFHQWEXLOGLQJDQG
VDOHVKLVWRU\DORQJWKH
6XEMHFWVWUHHW+H
FRQWHQGVWKDWDQ
LQFUHDVHRIIURPWKH
SUHYLRXVYDOXDWLRQZRXOG
EHUHDVRQDEOHDQG
DFHSWDEOHWRKLPEXWRXU
FXUUHQWLQFUHDVHRI
LVQRWDFFHSWDEOHRU
VXSSRUWDEOH1RPDUNHW
LQIRUPDWLRQLVSURYLGHGWR
VXSSRUWWKH2ZQHUCV
SRVLWLRQRUH[SODLQKRZ
KHDUULYHGDWD
FRQFOXVLRQRIZDV
DFFHSWDEOH
6DOHV5DWLR
&2' &RXQW\CV&DVH:LWKRXW
DQ\VSHFLILFPDUNHW
LQIRUPDWLRQRUSURSHUW\
VSHFLILFLQIRUPDWLRQ,FDQ
RQO\UHO\RQWKH&RXQW\CV
4657KUHHRIWKH
DYDLODEOHVDOHVDSSHDUWR
VXSSRUWWKHFXUUHQW
YDOXDWLRQ7KHUHIRUH1R
&KDQJHLV
UHFRPPHQGHG
PAGE 44 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
473,100
APPELLANT
OPINION VALUE
($)
STAFF REC
413,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
473,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
473,100 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
9:00 AM 45
BER
11-BER007428
33
SHINN, ROBERT
W
18309241
N
REI
0001916305-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVSURYLGHG
VHYHQVDOHVIRU
FRQVLGHUDWLRQDV&RPSV
7KHGDWHVRIWKHVHVDOHV
UDQJHIURP-XO\WR
-XQH+HDOVR
SURYLGHVD=LOORZ
HVWLPDWHIRU
DQGDQHSSUDLVDOIRU
2ZQHU
FRQWHQGVWKDWWKH
SURSHUWLHVDW
RQHRIWKHVHYHQ
UHIHUHQFHGVDOHVDERYH
LVLQHTXLWDEO\DSSUDLVHG
LQFRPSDULVRQZLWKKLV
RZQDQGWKDWWKH/DQG
YDOXHRQLV
LQHTXLWDEOHLQ
FRPSDULVRQZLWKKLV/DQG
YDOXDWLRQ)LQDOO\WKH
2ZQHUSURYLGHVSKRWRV
RIWKH6XEMHFWSURSHUW\WR
GHPRQVWUDWHLWV
GHWHULRUDWHGFRQGLWLRQ
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
SKRWRVGHPRQVWUDWHWR
P\VDWLVIDFWLRQWKDWDQ
(<%RIDV
DSSHDOHGLV
LQDSSURSULDWH$OVRDVLWH
YLVLWRIWKHSURSHUW\
UHYHDOHGWKDWQR
DOORZDQFHKDGEHHQ
PDGHIRUWKHIURQWSRUFK
ZKLFKUHSUHVHQWVD
GHGXFWLRQIURPWKH%$6
KHDWHGVTXDUHIRRWDJH
7KLVKDVEHHQUHGXFHGWR
ZKLFKLVFRQVLGHUHG
WRUHIOHFWWKHFRQGLWLRQRI
WKHKRPH&RQFHUQLQJ
WKHVHYHQVDOHVDOOEXW
RQHRIWKHVHVDOHV
RFFXUUHGSULRUWR-DQXDU\
DQGZRXOGQRW
KDYHEHHQFRQVLGHUHGE\
WKH5HYDOVWDIIWKHUHIRUH
WKH\UHFHLYHGQR
FRQVLGHUDWLRQ7KHRQH
VDOHLQDW
ZKLFKWKH2ZQHU
FRQWHQGVUHSUHVHQWVDQ
LQHTXLW\WKH2ZQHULV
FRUUHFW7KLVSURSHUW\
KDVLQFRUUHFWO\UHFHLYHG
D)XQFWLRQDO
2EVROHVFHQFHRI,
ZRXOGDVNWKH%(5WR
RUGHUWKLVUHPRYHGDQG
WRUHELOOWKH2ZQHURIWKDW
SDUFHO,QUHJDUGVWRWKH
/DQGYDOXDWLRQRIWKH
RWKHUSURSHUW\DW
DJDLQWKHUHKDV
EHHQDQHUURU0RVWRI
WKHSURSHUWLHVLQWKLV
1%+KDYHEHHQYDOXHG
PAGE 45 of 63
0
447,500
300,000 01
REDUCTION
415,700 01
REDUCTION
395,800 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 45
BER
11-BER007428
33
SHINN, ROBERT
W
18309241
N
REI
0001916305-20112011-0000-0
01 Above
Market
as Lots. The Land at 183 GEIER, JOHN
-095-01 is valued as
SMAC - that is
appropriate. The error
lays in that each of the
Lot-valued parcels
received a -20% NBH
modification. Such a
modification is not
appropriate for a parcel
which has received a
SMAC-valuation. I would
request that the BER
remove this modification
from this parcel to
restore equity and rebill
this parcel`s Owner. No
weight is given to either
the Zillow estimate or the
eppraisal. With the
recommended changes
to the nearby parcels, the
Subject is equitably
appraised and no further
changes are
recommended.
PAGE 46 of 63
0
447,500
300,000 01
REDUCTION
415,700 01
REDUCTION
395,800 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 46
BER
11-BER007441
14437
STEIN, BYRON A
17510238
N
REI
0001906403-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHV
H[WHQVLYHGDWD
FRQFHUQLQJWKHUHDO
HVWDWHPDUNHWDWWKH
QDWLRQDODVZHOODVWKH
&RXQW\OHYHO7KH2ZQHU
RQO\SURYLGHVLQIRUPDWLRQ
FRQFHUQLQJWKUHHKRPHV
RQKLV&XOGHVDF7KHVH
DUHQRWVDOHVEXWDUH
DSSDUHQWO\EURXJKWWRWKH
&RXQW\CVDWWHQWLRQDV
UHJDUGVHTXLW\2ZQHU
DOVRVXSSOLHVVDOHV
LQIRUPDWLRQIURPDOORYHU
WKH&RXQW\6HYHUDORI
WKHVHVDOHVKDYHQR
UHFRUGHGVDOHVSULFH
6DOHV5DWLR
&2' &RXQW\CV&DVH2ZQHUCV
H[DPSOHIURPZLWKLQWKH
1%+&XOGH6DFVKRZ
HTXLW\RQWKH&RXQW\CV
SDUW,QHDFKUHVSHFWLYH
FDVHWKH&RXQW\KDV
UHFRJQL]HGWKDWWKH
SURSHUW\LVPDGHRIEULFN
RUWKDWLWKDVD%DVHPHQW
DQGHDFKRIWKHVHLV
YDOXHGLQDFFRUGDQFH
ZLWKWKH6FKHGXOHRI
9DOXHV$OWKRXJKWKHUH
DUH/RWVZKLFKDUHELJJHU
WKDQWKH6XEMHFWWKHVH
DUHIUHTXHQWO\
FRPSURPLVHGE\WKH
)ORRGSODLQDQGWKHUHIRUH
GRQRWUHSUHVHQWDQHW
ODUJHUDUHDRQZKLFKWR
FRQVWUXFWDKRPH
)UHTXHQWO\WKLVUHVXOWVLQ
D/DQGYDOXHHTXDOWR
WKDWRIWKH6XEMHFW7KH
6DOHVIURPDURXQGWKH
&RXQW\KDYHQREHDULQJ
RQWKHFLUFXPVWDQFHVLQ
WKLV1%+7KHQDWLRQDO
DQG&RXQW\ZLGHPDUNHW
LQIRUPDWLRQLVLQWHUHVWLQJ
EXWDJDLQQRWUHDOO\
DSSOLFDEOH7KHVDOHRI
WKHSURSHUW\DFURVVWKH
VWUHHWIURPWKH6XEMHFWLV
WKHPRVWUHOHYDQW
6XQQ\PHGH/DQHVROG
IRURQ
7KHUHDUHQR
OHVVWKDQDGGLWLRQDO
VDOHVRQWKH&RXQW\CV
465ZKLFKVXSSRUWWKH
FXUUHQWYDOXDWLRQRIWKH
6XEMHFW7KHVOLJKW
LQFUHDVHWRYDOXHLVDVD
UHVXOWRIDVLWHYLVLWLQ
ZKLFKLWZDVGLVFRYHUHG
WKDWWKHKRPHCVURRI
FRYHULQJZDVDQ
$UFKLWHFWXUDO6KLQJOHQRW
VWDQGDUG$VSKDOW
6KLQJOH1RIXUWKHU
PAGE 47 of 63
0
402,300
325,000 03 INCREASE
404,000 ACCEPT
STAFF REC
404,000 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 46
BER
11-BER-00744
14437
STEIN, BYRON A
17510238
N
REI
0001906403-2011-20 01 Above Mark change is recommended. GEIER, JOHN
PAGE 48 of 63
0
402,300
325,000 03 INCREASE
404,000 ACCEPT STA
404,000 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 47
BER
11-BER007748
7037
THOMPSON,
JAMES &
THOMPSON,
MICHAL / PETER
K THOMPSON
18308108
N
REI
0001916174-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVDOHWWHU
RXWOLQLQJVLWXDWLRQV
ZLWKLQWKHLPPHGLDWH
1%+7KHOHWWHUVDOVR
VWDWHVWKDWWKLVKRPH
EHORQJHGWRKLVPRWKHU
ZKRKDVSDVVHGDZD\
+HSURYLGHVWKHDERYH
PHQWLRQHGDSSUDLVDO
UHSRUWDVZHOODVDOHWWHU
IURPKLVQHLJKERUVWHOOLQJ
KLPWKDWWKHSDUFHOKHLV
FXUUHQWO\OLVWLQJFDQQRW
EHVXEGLYLGHGEHFDXVH
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FRSLHVRIWKHVHGHHG
UHVWULFWLRQVDUHQRW
SURYLGHG,QDODWHU
VXEPLVVLRQWKH2ZQHU
VXSSOLHVSDSHUZRUNIURP
KLVUHDOWRULQZKLFKWKH
/LVWLQJ3ULFHRIWKH
SURSHUW\LVUHGXFHGWR
RQ'HFHPEHU
$OVRSURYLGHG
ZDVSDSHUZRUNVKRZLQJ
D&RQWUDFWIRU3XUFKDVH
GWG)HEUXDU\
ZKHUHLQWKHSXUFKDVH
SULFHZDVZLWK
WKHVHOOHUFRYHULQJ
LQFORVLQJFRVWV
6DOHV5DWLR
&2' &RXQW\CV&DVH2ZQHU
VWDWHVLQKLVOHWWHUWKDW
RYHUDFUHVRIWKH/DQG
LVVXEMHFWWRGUDLQDJH
HDVHPHQWZDWHUTXDOLW\
DQG6:,0EXIIHUV,RQO\
ILQGWKDW$FUHVLVVR
DIIHFWHG2ZQHU
UHIHUHQFHVWKHQH[WGRRU
VDOHDW+XQWLQJWRQ
3DUN'ULYHEXWWKH%(5
QHHGVWREHDZDUHWKDW
WKLVLVDQ(VWDWHVLWXDWLRQ
DQGWKDWWKH&RXQW\CV
YDOXDWLRQRIWKLVSURSHUW\
FXUUHQWO\FDUULHVD8&
/LNHZLVHWKHVLWXDWLRQRQ
WKH6XEMHFWSURSHUW\
VKRXOGEHYLHZHGDVDQ
(VWDWH6DOHLQWKLV
DSSUDLVHUCVRSLQLRQDQG
WKH&RQWUDFWIRU
3XUFKDVHVKRXOGEH
YLHZHGLQWKDWOLJKW1RQH
RIWKHVWDWHPHQWV
FRQFHUQLQJGHHG
UHVWULFWLRQVRQWKH
6XEMHFWSURSHUW\RUWKH
ODFNRIWKHPRQ
+XQWLQJWRQ3DUN'ULYH
KDVEHHQVXEVWDQWLDWHG
E\VXSSRUWLQJ
GRFXPHQWDWLRQ7KH
DELOLW\WRVXEGLYLGHWKLV
SDUFHOLVQRWJHUPDQH
EHFDXVHWKH&RXQW\GLG
PAGE 49 of 63
0
1,550,200
1,000,000 01
REDUCTION
1,411,300 ACCEPT
STAFF REC
1,411,300 ZH/UM
Board of Equalization and Review - April 5, 2012
9:00 AM 47
BER
11-BER007748
7037
THOMPSON,
JAMES &
THOMPSON,
MICHAL / PETER
K THOMPSON
18308108
N
REI
0001916174-20112011-0000-0
01 Above
Market
not value this property as GEIER, JOHN
anything but a SFR with
5.51 Acres of Land. In
the appraisal report, no
sale is drawn from within
the Subject NBH and all
of the Sales are found in
NBH S321 where in Land
is valued in Lots between
$500k and $600k - not in
Small Acreage of 5.51
Acres. Adjustments on 2
of the 3 Comps in the
appraisal report are
extreme (Comp 1=
81.6% Net Adjustment;
Comp 2 =54.5% Net
Adjustment; Comp 3=
21.7% Net Adjustment).
Prior to the Owner`s
reduction in List Price on
12/27/2010, the
property`s List Price was
$1,225,000. In reviewing
this parcel`s Land, I did
find that the amount of
Land considered SWIM
Buffer prior to review was
0.16 Acres, but when I
measured it with
POLARIS, I found it to be
1.02 Acres. The Land
value was reduced to
reflect this. No further
changes are
recommended.
PAGE 50 of 63
0
1,550,200
1,000,000 01
REDUCTION
1,411,300 ACCEPT
STAFF REC
1,411,300 ZH/UM
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER007244
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14442
VISER, MARTHA
L
17517102
N
REI
ABS NUMBER
0001908061-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
,QLWLDOO\WKH2ZQHU
SURYLGHVDOHWWHUZKLFK
GHVFULEHDQXPEHURI
H[DPSOHVZKLFKDUH
PHDQWWRLOOXVWUDWHWKDW
WKH/DQGYDOXHVDUHERWK
LQFRUUHFWDQG
LQFRQVLVWHQWIRUKHU
SURSHUW\/DWHUWKH
2ZQHUSURYLGHGWKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUWZKLFK
ZDVSXWWRWRJHWKHUDV
SDUWRIDUHILQDQFH
SDFNDJH
6DOHV5DWLR
&2' &RXQW\CV&DVH,Q
FRQVLGHULQJWKHLQLWLDO
OHWWHUWKHSURSHUW\LQ
SDUDJUDSKUHSUHVHQWVD
)RUFHG6DOHZKLFKKHOSV
WRH[SODLQWKHGLIIHUHQWLDO
EHWZHHQWKH6DOHV3ULFH
DQGWKH7D[$VVHVVHG
9DOXH7KH3URSHUW\LQ
3DUDJUDSKKDV
UHFHLYHGFRQVLGHUDWLRQ
IRUERWK6KDSHDQG
)ORRGSODLQQHLWKHURI
ZKLFKDSSO\WRWKH
6XEMHFW7KH/DQGLQWKH
SURSHUW\UHIHUHQFHGLQ
3DUDJUDSKKDV
UHFHLYHGD6L]H
DGMXVWPHQW7KHSURSHUW\
GHVFULEHGLQ3DUDJUDSK
KDGD8&RQLWDWWKH
WLPHRIWKH5HYDO
/LNHZLVHWKHSURSHUW\LQ
3DUDJUDSKKDVD8&
RQLWDWWKHWLPHRIWKH
5HYDO$OOIRXURIWKH
SURSHUWLHVUHIHUHQFHGLQ
3DUDJUDSKDUHIRXQGLQ
DQDGMDFHQW1%+5
ZKHUHWKH/DQGYDOXHV
DUHFRQVLVWHQWO\OHVVWKDQ
WKDWIRXQGLQWKH6XEMHFW
1%+37KH
VXEPLWWHGDSSUDLVDO
UHSRUWFDQQRWEH
FRQVLGHUHGVLQFHWKH
UHSRUWXWLOL]HVVDOHVDQG
DOLVWLQJIURPDIWHU
WKHGDWHRIWKH5HYDO
7KHLQFUHDVHWRYDOXHLV
EDVHGRQDVLWHYLVLWWR
WKHSURSHUW\ZKLFK
UHYHDOHGWKDWWKHKRPH
KDGXSJUDGHGLWVURRI
FRYHULQJWR$UFKLWHFWXUDO
6KLQJOHV1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 51 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
485,600
APPELLANT
OPINION VALUE
($)
STAFF REC
349,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
486,100 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
486,100 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 49
LEVEL
BER
CASE
NUMBER
11-BER007686
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15622
WARTHAM, AMY
18309101
N
REI
ABS NUMBER
0001916244-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2,ZQHUKDVVXSSOLHG
VHWVRI6DOHV/LVWLQJ
&RPSVIRUWKH%(5CV
FRQVLGHUDWLRQ)URP
WKHVHD3ULFHSHU
6TXDUH)RRWLVGHULYHG
DQGDSSOLHGWRWKLV
KRPHCVIRRWSULQW2ZQHU
DOVRSRLQWVRXWWKDWWKH
&RXQW\CVUHFRUGKDVWKH
KRPHDVVHVVHGZLWK
%DWKURRPVEXWWKHKRPH
RQO\KDV$OVRWKH
&RXQW\CVYDOXDWLRQQHHGV
WRDFFRXQWIRUERWK
3URYLGHQFH5RDGWUDIILF
DQGDQXQGHUJURXQG
6WRUPZDWHUSLSHLQWKH
EDFN\DUG
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
UHGXFWLRQUHFRPPHQGHG
LVEDVHGRQUHGXFLQJWKH
QXPEHURI%DWKURRPV
IURPWR$7UDIILF
DOORZDQFHZDVJUDQWHGWR
WKH/DQGKRZHYHULW
ZDVQRWDSSOLHGWRWKH
KRPH$VLWHYLVLWRIWKH
SURSHUW\VKRZHGWKDWWKH
URRIFRYHULQJKDGEHHQ
XSJUDGHGIURPVWDQGDUG
$VSKDOW&RPSRVLWLRQ
6KLQJOHVWR$UFKLWHFWXUDO
6KLQJOHV7KLVZDVDOVR
FRUUHFWHG3ULFHSHU
6TXDUH)RRWLVQRWD
YDOLGDSSUDLVDOPHWKRG
HVSHFLDOO\ZKHQWKH
6DOHVSURYLGHGDUHQRQH
$UPCV/HQJWK,QWKHILUVW
RILQIRUPDWLRQSURYLGHG
&RPSLVD6KRUW6DOH
&RPSVDQGDUH
*RYCW%DQN6DOHV&RPS
LVD/LVWLQJ1R6DOH
&RPSLV'LVDOORZHGDV
WKHSDUWLHVLQYROYHGDUH
5HODWHG&RPSLVD
)RUHFORVXUH,QWKH
VHFRQGVHTXHQFHRI
LQIRUPDWLRQSURYLGHG
&RPSLVD/LVWLQJ1R
6DOH&RPSVDQG
DUHDOO6DOHV&RPS
LV6DOH&RPS
LVD6DOHZLWKD'HHG
UHFRUGLQJOHVVWKDQ
SOXVWKHSDUWLHV
DSSHDU5HODWHG,QWRWDO
WKH2ZQHUKDVQRW
VXSSOLHGDVLQJOH
4XDOLILHG6DOHIRU
FRQVLGHUDWLRQ7KHUHIRUH
1RIXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 52 of 63
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
429,100
APPELLANT
OPINION VALUE
($)
STAFF REC
272,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
405,600 ACCEPT
STAFF REC
DECISION
VALUE ($)
MOTION
405,600 ZH/UM
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 50
LEVEL
BER
CASE
NUMBER
11-BER007674
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
2667
BARLAAN, MARK
& BARLAAN,
JOCELYN
13531405
N
REI
ABS NUMBER
REASON
STAFF NOTES
732SLQLRQRI9DOXH
0001835988-20112011-0000-0
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
NORRIS,
KELLY
0
195,700
TP`s Case and Issues:
Letter dating 12/6/11
states appellant agrees
with new value.
NORRIS,
KELLY
0
48,200
)RUHFORVXUH1R
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
1RWHTXLWLEOH
NORRIS,
KELLY
0
27,000
APPELLANT
OPINION VALUE
($)
STAFF REC
170,600 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
168,300 ACCEPT
STAFF REC
168,300 ZH/UM
48,200 02 NO
CHANGE
48,200 ACCEPT
STAFF REC
48,200 ZH/UM
16,000 02 NO
CHANGE
27,000 ACCEPT
STAFF REC
27,000 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSV
1RQHZHUHLQWKH
VXEMHFWVWD[
QHLJKERUKRRGDQG
ZHUHQRWTXDOLILHGVDOHV
65RU5HFRPPHQGHG
9DOXHWKH
FRXQW\DGGHGD
HFRQRPLFWRWKHODQGDQG
LPSURYHPHQW7KH
FRXQW\ORZHUHGWKH(<%
WR
9:00 AM 51
BER
11-BER006963
6823
BROEL, GARY &
BROEL, JONITA
13701523
N
REI
0001839126-20112011-0000-0
9:00 AM 52
BER
11-BER007177
18554
GRANGER,
ANNA &
GRANGER,
JOHN
13525650
N
REI
0002620056-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
FRXQW\GLVFRYHUHGWKH
WZRDGMRLQLQJSDUFHOV
ZHUHDSSUDLVHGORZHU
WKDQWKHVXEMHFWVGXULQJ
WKHUHYDOXDWLRQ7KHUH
ZLOOEHDQLQFUHDVHWR
ERWKSDUFHOVZKLFKZLOO
HVWDEOLVKHTXLW\ZLWKWKH
WKUHHSDUFHOV7KH
FRXQW\ZLOODFNQRZOHGJH
WKLVHUURUIRU
65RU5HFRPPHQGHG
9DOXH1&
PAGE 53 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 53
LEVEL
BER
CASE
NUMBER
11-BER007499
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
6525
GRIFFIN,
SANDRA GADDY
13533301
N
REI
ABS NUMBER
REASON
STAFF NOTES
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
0001836475-20112011-0000-0
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
304,300
160,000 01
REDUCTION
262,800 ACCEPT
STAFF REC
262,800 ZH/UM
NORRIS,
KELLY
0
132,000
78,000 01
REDUCTION
112,200 ACCEPT
STAFF REC
112,200 ZH/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGHDVW&KDUORWWH7KH
DSSHOODQWVXEPLWWHGDQ
DSSUDLVDO&RPSCV
DUHQRWTXDOLILHGVDOHV
)LYHRIWKHVL[FRPSVDUH
QRWLQWKHVXEMHFWVWD[
QEKGDQGODUJH
DGMXVWPHQWVZHUHPDGH
RQWKHDSSUDLVDO
65RU5HFRPPHQGHG
9DOXHD
HFRQRPLFZDVDSSOLHGWR
WKHVXEMHFW$FRUUHFWLRQ
ZDVDOVRPDGHWRWKH
SURSHUW\UHFRUGFDUG
ZKLFKUHGXFHGWKH
VXEMHFWDQDGGLWRQDO
9:00 AM 54
BER
11-BER007333
16733
JAY FI SELECT
SERVICES LLC
13510104
N
REI
0001833098-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVQRQH
RIZKLFKDUHLQWKH
VXEMHFWVWD[
QHLJKERUKRRG&RPS
DUHJRYEDQNVDOHV
65RU5HFRPPHQGHG
9DOXHWKH
FRXQW\DSSOLHGD
HFRQRPLFWRWKHODQGDQG
EXLOGLQJWRUHIHFWPDUNHW
FRQGLWLRQV7KHFRXQW\
UHPRYHGWKHSDYHG
URDGLQIOXHQFHFRGH
VLQFHWKHVXEMHFWLV
ORFDWHGRIIRIDJUDYHO
URDG
PAGE 54 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 55
LEVEL
BER
CASE
NUMBER
11-BER007336
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
16714
MARKERT, PAUL
& MARKERT,
CARLA
13513313
N
REI
ABS NUMBER
0001833927-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
732SLQLRQRI9DOXH
NORRIS,
KELLY
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW6HWWOLQJ
FUDFNVLQIRXQGDWLRQODFN
RIXSILWVWRVXEMHFW
VHYHUHO\VORSLQJJUDGH
DQGDSRQGRQUHDURI
SURSHUW\
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
281,300
172,000 01
REDUCTION
231,700 ACCEPT
STAFF REC
231,700 ZH/UM
0
188,400
181,000 01
REDUCTION
188,400 01
REDUCTION
177,700 ZH/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGDGHVN
SURSHUW\HYDOXDWLRQ
&RPSZDVDEDQN
VDOH
65RU5HFRPPHQGHG
9DOXHWKH
FRXQW\DSSOLHGD
HFRQRPLFRQKRXVHODQG
$IXQFWLRQDOZDV
DGGHGIRUWKHSRQGRQ
WKHSURSHUW\$
VZLPEXIIHUZDVDGGHG
WRWKHODQGDQGD
IRUWRSR$$3ZDV
DSSOLHGIRUWKHFUDFNVLQ
IRXQGDWLRQDQGODFNRI
XSILWV$UFKLWHFWXUDO
VKLQJOHVZDVDGGHGWR
URRIFRYHU
9:00 AM 56
BER
11-BER007159
1932
MCCAIN,
PAMELA &
MCCAIN,
PATRICK
13701813
N
REI
0001839188-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGDQDSSUDLVDO
&RPSLVDJRYHUQPHQW
VDOHZKLOH&RPS
DUHLQDGLIIHUHQWWD[
QHLJKERUKRRG&RPS
LVDFXUUHQWOLVWLQJLQD
GLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&
PAGE 55 of 63
NORRIS,
KELLY
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 57
LEVEL
BER
CASE
NUMBER
11-BER007256
APPEAL
ID
16736
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534201
N
REI
ABS NUMBER
0001836557-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
76,000
52,000 01
REDUCTION
76,000 01
REDUCTION
72,200 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 58
BER
11-BER007254
16677
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534202
N
REI
0001836558-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 59
BER
11-BER007252
16683
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534215
N
REI
0001836577-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
PAGE 56 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 60
LEVEL
BER
CASE
NUMBER
11-BER007268
APPEAL
ID
16737
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534222
N
REI
ABS NUMBER
0001836584-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 61
BER
11-BER007272
16726
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534226
N
REI
0001836586-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 62
BER
11-BER007265
16703
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534229
N
REI
0001836589-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
PAGE 57 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 63
LEVEL
BER
CASE
NUMBER
11-BER007263
APPEAL
ID
16657
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534269
N
REI
ABS NUMBER
0001836590-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 64
BER
11-BER007259
16641
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534270
N
REI
0001836591-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 65
BER
11-BER007257
16718
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534271
N
REI
0001836592-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
PAGE 58 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 66
LEVEL
BER
CASE
NUMBER
11-BER007253
APPEAL
ID
40941
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534275
N
REI
ABS NUMBER
0001836596-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
NORRIS,
KELLY
0
76,000
52,000 02 NO
CHANGE
76,000 ACCEPT
STAFF REC
76,000 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 67
BER
11-BER007269
16667
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534276
N
REI
0001836597-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 68
BER
11-BER007273
16715
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534277
N
REI
0001836598-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
PAGE 59 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 69
LEVEL
BER
CASE
NUMBER
11-BER007266
APPEAL
ID
16663
OWNER/
APPELLANT
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13534297
N
REI
ABS NUMBER
0001836602-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
152,000
52,000 02 NO
CHANGE
152,000 ACCEPT
STAFF REC
152,000 ZH/UM
NORRIS,
KELLY
0
228,000
52,000 02 NO
CHANGE
228,000 ACCEPT
STAFF REC
228,000 ZH/UM
NORRIS,
KELLY
0
323,100
307,000 01
REDUCTION
267,500 ZH/UM
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 70
BER
11-BER007264
16695
RT LAND
DEVELOPERS
LLC - ATTN:
THOMAS D
PEARSON
13534298
N
REI
0001836603-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGFRPSVDOO
IURPDGLIIHUHQWWD[
QHLJKERUKRRG
65RU5HFRPPHQGHG
9DOXH1&VXEMHFWZDV
SUHYLRXVO\DGMXGLFDWHG
ZLWKD1&UXOLQJ
9:00 AM 71
BER
11-BER007261
18153
SLOWIKOWSKI,
RYSZARD &
SLOWIKOWSKI,
NATALIE
13704304
N
REI
0001839868-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH1RLQIRUPDWLRQ
ZDVSURYLGHGIURPWKH
DSSHOODQWWRVXSSRUW
YDOXH
65RU5HFRPPHQGHG
9DOXHGXULQJ
WKHLQIRUPDOSURFHVVD
VZLPEXIIHUZDV
DSSOLHG$ZDV
DOVRDGGHGIRUDFFHVV
7KHFRXQW\DOVRDSSOLHG
DHFRQRPLFIDFWRU
WRWKHVXEMHFW
PAGE 60 of 63
250,000 01
REDUCTION
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 72
LEVEL
BER
CASE
NUMBER
11-BER007275
APPEAL
ID
21769
OWNER/
APPELLANT
TOADVINE,
JAMES &
TOADVINE,
ROBIN
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13513321
N
REI
ABS NUMBER
0001833931-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
NORRIS,
KELLY
0
767,200
585,000 01
REDUCTION
615,800 ACCEPT
STAFF REC
615,800 ZH/UM
NORRIS,
KELLY
0
230,200
130,000 01
REDUCTION
191,000 01
REDUCTION
157,000 ZH/UM
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VXEPLWWHGDQDSSUDLVDOLQ
ZKLFKDOOFRPSVZHUH
QRWTXDOLILHGVDOHV
65RU5HFRPPHQGHG
9DOXHWKH
FRXQW\DSSOLHGD
HFRQRPLFRQWKHKRXVH
DQGODQG7KHJUDGHZDV
ORZHUHGWRD9HU\*RRG
9:00 AM 73
BER
11-BER007204
18129
WILSON, JOHN &
WILSON,
FRANCES
13704301
N
REI
0001839866-20112011-0000-0
01 Above
Market
732SLQLRQRI9DOXH
73CV&DVHDQG,VVXHV
$ERYHPDUNHW
6DOHV5DWLR
&2'
&RXQW\CV&DVH7KH
VXEMHFWLVHTXLWDEO\OLVWHG
DQGLVORFDWHGLQHDVW
&KDUORWWH7KHDSSHOODQW
VWDWHGWKHVXEMHFWLVLQD
IORRGSODLQZKLOHQR
RWKHULQIRUPDWLRQZDV
SURYLGHG7KHFRXQW\
FRXOGQRWILQGVXFK
IORRGSODLQRQ3RODULV
65RU5HFRPPHQGHG
9DOXHWKH
FRXQW\DSSOLHGD
HFRQRPLFRQWKHVXEMHFW
$ZDVDOVRDSSOLHG
GXHWRWKHSRZHUOLQHV
ORFDWHGQHDUWKHVXEMHFW
PAGE 61 of 63
DECISION
COMMENTS
Board of Equalization and Review - April 5, 2012
TIME
ROW
NO.
9:00 AM 74
LEVEL
BER
CASE
NUMBER
11-BER007660
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
39922
PEARSON
PROPERTIESCAINHOY I LLC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT ATTN: TERRY
LANDERS
18501402
Y
REI
ABS NUMBER
0001918955-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH3URYLGHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSUHVHQWVDYDOXH
RQWKLVSDUFHOWREH
LQFOXGHZLWKILYHRWKHU
SDUFHOV2SLQLRQRIYDOXH
LVEDVHGRQWKH,QFRPH
$SSURDFK$WQRWLPHLV
WKHYDOXHIURPWKLVSDUFHO
RIYDFDQWODQGEURNHQRXW
IURPWKHRWKHUGHYHORSHG
SDUFHOV
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
DECISION
COMMENTS
0
282,600
16,838,000 WITHDRAWAL
282,600 Withdrawn
0
Tax Rep (Terry
Landers) emailed the
day of the hearing
wishing to withdraw
this appeal. Ok per
John Geier to
withdraw per statute.
6DOHV5DWLR
&2' &RXQW\CV&DVH7KLV
YDFDQWSDUFHORI/DQGLV
DVHSDUDWHOHJDOHQWLW\
IURPWKHRWKHUILYH
SDUFHOV1RLQIRUPDWLRQLV
VXSSOLHGFRQFHUQLQJLWV
LQGLYLGXDOYDOXH$OO
LQFRPHLQIRUPDWLRQ
DSSHDUVWREHIRUWKH
DGMDFHQWVKRSSLQJ
FHQWHUEXWWKLVGRHVQRW
JLYHXVDEDVLVIRU
UHFRQVLGHULQJWKHYDOXH
RIWKLVSDUFHO
$GGLWLRQDOO\WKLV/DQGLV
]RQHG5:LWKRXWD
FKDQJHWR]RQLQJDQ
LQFRPHDSSURDFKLVQRW
YDOLGIRUWKLVSDUFHO
7KHUHIRUH1R&KDQJHLV
UHFRPPHQGHG
,QWHUHVWLQJO\WKLV/DQG
VROGRQIRU
9:00 AM 75
BER
11-BER010073
39942
PEARSON
PROPERTIESCAINHOY I LLC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT ATTN: TERRY
LANDERS
18501403
Y
REI
0001918957-20112011-0000-0
01 Above
Market
WITHDRAWN
GEIER, JOHN
0
431,400
327,000 WITHDRAWAL
431,400 Withdrawn
0
Tax Rep (Terry
Landers) emailed the
day of the hearing
wishing to withdraw
this appeal. Ok per
John Geier to
withdraw per statute.
9:00 AM 76
BER
11-BER009450
40077
PEARSON
PROPERTIESCAINHOY I LLC /
FELLERS,
SCHEWE, SCOTT
& ROBERTS,
INC. PROPERTY
TAX
MANAGEMENT ATTN: TERRY
LANDERS
18501404
Y
REI
0001918960-20112011-0000-0
01 Above
Market
WITHDRAWN
GEIER, JOHN
0
408,600
310,000 WITHDRAWAL
408,600 Withdrawn
0
Tax Rep (Terry
Landers) emailed the
day of the hearing
wishing to withdraw
this appeal. Ok per
John Geier to
withdraw per statute.
Notes:
PAGE 62 of 63
Board of Equalization and Review - April 5, 2012
ZHUHVFKHGXOHGIRUWRGD\VRWKH\FRXOGEHKHDUGDORQJZLWK7HUU\/DQGHUVWD[UHSHPDLOHGWKHGD\RIWKHKHDULQJUHTXHVWLQJWR:,7+'5$:DOOSDUFHOVWKDW+(UHTXHVWHGWREHVFKHGXOHGRQWKHVDPHGD\%(5
VGHFLVLRQWRGD\IRUWKLVSDUFHOZDV
+2:(9(5EHIRUHGHFVLRQOWUZDVPDLOHG%UDGQHHGHGWRWDNHEDFNWRWKHERDUGWRDSSURYHORZHULQJYDOXHWRUHVFKHGXOHGWRSHU%UDGDQG(ULF
$//0,187(6)2572'$<
6+($5,1*:(5($&&(37('$1'$3329('%<7+(%2$5'=+80
Tuesday, April 17, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 63 of 63
BER CHAIRMAN