Board of Equalization and Review - May 24, 2012 Date run: 5/30/2012 1:06:17 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-BER007200 APPEAL ID 4025 OWNER/ APPELLANT ASHNICK INT LLC 5/24/2012 PARCEL ID/ VIN CONSE NT ABS TYPE 22542216 N REI ABS NUMBER 0002044833-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH<(6%$1. FOWLER, 385&+$6( BRADLEY 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 7$;3$<(53529,'(6 7+(%$1. 2:1('6$/(35,&( $6(9,'(1&( 6DOHV5DWLR &2' &RXQW\CV&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 6833/,(' ,1)250$7,217+$7 7+(+20(:$6 385&+$6(')520 7+(%$1.,1$1' 6+28/'%(9$/8(' 87,/,=,1*7+$76$/(6 35,&( PAGE 1 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 594,600 APPELLANT OPINION VALUE ($) STAFF REC 500,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 594,600 02 NO CHANGE DECISION VALUE ($) MOTION 594,600 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER007310 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11489 BENHAM, JAMES & BENHAM, JEAN 22552140 N REI ABS NUMBER 0002046007-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,817,300 APPELLANT OPINION VALUE ($) STAFF REC 1,450,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,817,300 01 REDUCTION DECISION VALUE ($) MOTION 1,806,600 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 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 ($) MOTION 9:00 AM 3 BER 11-BER007282 7280 BISWAS, SUMIT & BISWAS, AMRITA 22550118 N REI 0002045803-20112011-0000-0 01 Above Market )RUHFORVXUH12 FOWLER, 6DOH'DWH BRADLEY 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 7+(5(&(176$/(6 35,&($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+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 $335$,6$/ 68%0,77('87,/,=(6 6$/(67+$76833257 7+(&2817,(69$/8( %$7+&2817 &255(&7,21,67+( 5($621)257+( 5('8&7,21 5(48(67 0 493,200 424,000 01 REDUCTION 488,000 01 REDUCTION 488,000 UM/BF 9:00 AM 4 BER 11-BER007406 20367 BRINSON, KOBI 22550130 N REI 0002045818-20112011-0000-0 01 Above Market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of 73 DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 5 ROW NO. LEVEL BER CASE NUMBER 11-BER007854 APPEAL ID 11281 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE CHANASAR, KRONGKAEO & TAKECHI, MASAYA 22539149 N REI ABS NUMBER 0002044328-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 /,67,1*6$6:(//$6 6$/(6$6 (9,'(1&( 6DOHV5DWLR1RQH &2'1RQH &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( $'-2,1,1* 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 /$1'9$/8(:$6 &255(&7('72 (48$/,=(:,7+ 27+(53523(57,(6 ,17+($5($ )2//2:,1*$),(/' 5(9,(:$'',7,21$/ 3+<6,&$/:$6 $33/,(''8(72 5277,1*'225 )5$0(6$1'6721( 7+$7+$')$//(1 2))7+(6758&785( PAGE 4 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 403,500 APPELLANT OPINION VALUE ($) STAFF REC 297,000 01 REDUCTION STAFF REC VALUE ($) DECISION 352,200 01 REDUCTION DECISION VALUE ($) MOTION 352,200 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 6 ROW NO. LEVEL BER CASE NUMBER 11-BER007112 APPEAL ID 42795 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE CUNNANE IRREVOCABLE TRUST II 22514264 N REI ABS NUMBER 0002040594-20112011-0000-0 REASON STAFF NOTES APPRAISER )RUHFORVXUH1$ FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 6$/(6)520 7+528*+$6 (9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 /$1'9$/8(+$6 %((1$'-867('72 (48$/,=(:,7+ 27+(56,17+($5($ 0$1<2)7+(6$/(6 7+$7+$9(%((1 3529,'(':(5( 87,/,=('%<7+( &2817<217+(465 7+(',))(5(1&(,1 9$/8(,6'8(727+( $'',7,21$/ $3352;,0$7( $&5(62)/$1' $662&,$7(':,7+ 7+(68%-(&7 PAGE 5 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 844,400 APPELLANT OPINION VALUE ($) STAFF REC 550,000 01 REDUCTION STAFF REC VALUE ($) DECISION 702,400 01 REDUCTION DECISION VALUE ($) MOTION 702,400 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER006694 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 12197 DISORBO, NICHOLAS & DISORBO, JAMA 22723779 N REI ABS NUMBER 0002622010-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH BRADLEY 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 7+(6$/(6 35,&($6:(//$6 (48,7<:,7+27+(56 ,17+($5($$6 (9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6$/(+$6%((1 ,1&/8'('217+( &2817<¶64657+( 648$5()227$*(2) 7+(+20($6:(// $67+(*5$'(:$6 $''5(66(''85,1* +(,1)250$/ 352&(66 PAGE 6 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 244,700 APPELLANT OPINION VALUE ($) STAFF REC 228,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 244,700 02 NO CHANGE DECISION VALUE ($) MOTION 244,700 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER006827 APPEAL ID 6103 OWNER/ APPELLANT DOOLITTLE, JAMES & DOOLITTLE, JUDITH PARCEL ID/ VIN CONSE NT ABS TYPE 22519237 N REI ABS NUMBER 0002041134-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 /,67,1*6$6 (9,'(1&($6:(// $6648$5()227$*( $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 &+$1*(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 3529,'('/,67,1*6 $6(9,'(1&( &255(&7,216727+( +($7('$5($2)7+( +20(:(5(0$'( '85,1*$6,7(9,6,7 $77+(7,0(2) ,1)250$/5(9,(: +20(:$6 385&+$6(',1 )25 )2//2:,1*7+$7 '$7(3(50,7 $&7,9,7<2) $3352;,0$7(/<. 2&&855('72$''$ 6&5((1325&+$6 :(//$6$6815220 $335$,6$/:$6 &203/(7(')25 $1'$// 6$/(6$5()520 $1':(5(127 &216,'(5(')25 7+,65(9$/8$7,21 PAGE 7 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 378,100 APPELLANT OPINION VALUE ($) STAFF REC 336,600 02 NO CHANGE STAFF REC VALUE ($) DECISION 378,100 02 NO CHANGE DECISION VALUE ($) MOTION 378,100 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME 9:00 AM 9 ROW NO. LEVEL BER CASE NUMBER 11-BER007153 APPEAL ID 23130 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE GILBERT, JACK & GILBERT, VICKI 22540226 N REI ABS NUMBER 0002044475-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 548,700 APPELLANT OPINION VALUE ($) STAFF REC 443,775 02 NO CHANGE STAFF REC VALUE ($) DECISION 548,700 01 REDUCTION DECISION VALUE ($) MOTION 530,600 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER008164 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 23240 GILLESPIE, DAVID M / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: CHARLES E. RAYNAL, IV 22502101 N REI ABS NUMBER 0002039247-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO 'DWHQD 73CV&DVHDQG,VVXHV 7$;3$<(53529,'(6 $1$335$,6$/$6 (9,'(1&( 6DOHV5DWLR &2' &RXQW\CV&DVH $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(/$1',6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 3529,'(' $335$,6$/67+$7 1(,7+(52):+,&+ $''5(667+( 68%-(&73523(57< /$1',6(48,7$%/( $1'$'-8670(176 )257+(6+$3($1' 72322)7+( 3523(57<+$9( %((10$'( PAGE 9 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 247,000 APPELLANT OPINION VALUE ($) STAFF REC 25,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 247,000 02 NO CHANGE DECISION VALUE ($) MOTION 98,800 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER008166 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 23239 GILLESPIE, DAVID M / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: CHARLES E. RAYNAL, IV 22502106 N REI ABS NUMBER 0002039250-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 7,281,400 APPELLANT OPINION VALUE ($) STAFF REC 4,010,000 01 REDUCTION STAFF REC VALUE ($) DECISION 6,401,400 01 REDUCTION DECISION VALUE ($) MOTION 6,401,400 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 12 LEVEL BER CASE NUMBER 11-BER008165 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 23199 GILLESPIE, RICHARD D / PARKER POE ADAMS & BERNSTEIN LLP - ATTN: CHARLES E. RAYNAL, IV 22502105 N REI ABS NUMBER 0002039249-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO QD$SSUDLVDO 'DWHQD 73CV&DVHDQG,VVXHV 7$;3$<(53529,'(6 $1$335$,6$/$6 (9,'(1&( 6DOHV5DWLR &2' &RXQW\CV&DVH $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21 68%-(&7,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 2:1(5+$6 3529,'(' $335$,6$/67+$7 1(,7+(52):+,&+ $''5(667+( 68%-(&73523(57< /$1',6(48,7$%/( $1'$'-8670(176 )257+(72322) 7+(3523(57<+$6 %((10$'($1' &2817< 5(&200(1'67+$7 5('8&('9$/8( PAGE 11 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,107,400 APPELLANT OPINION VALUE ($) STAFF REC 640,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,025,200 01 REDUCTION DECISION VALUE ($) MOTION 968,500 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER007188 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 3287 GRIMMER, HARRY & GRIMMER, ELISE 22527188 N REI ABS NUMBER 0002042549-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 7$;3$<(5 3529,'(6$1 $335$,6$/ 6DOHV5DWLRQRQH &2'QRQH &RXQW\CV&DVH6$/(6 ,1',&$7( $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21/$1',6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 $335$,6$/87,/,=(6 6$/(6)5209$5,286 $5($62)7+( &2817<$1'0$.(6 12$'-8670(17)25 /2&$7,212:1(5 +$66833/,(' ,1)250$7,21 &21&(51,1*7+( $&&(66727+(/$1' $'-8670(176)25 $&&(66$1'7232 +$9(%((10$'(72 7+(3523(57< PAGE 12 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 822,900 APPELLANT OPINION VALUE ($) STAFF REC 290,000 01 REDUCTION STAFF REC VALUE ($) DECISION 631,800 01 REDUCTION DECISION VALUE ($) MOTION 410,700 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER007373 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 21049 KELLY, VIVIAN & KELLY, ALAN 22542118 N REI ABS NUMBER 0002044803-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 706,700 APPELLANT OPINION VALUE ($) STAFF REC 464,900 01 REDUCTION STAFF REC VALUE ($) DECISION 704,700 01 REDUCTION DECISION VALUE ($) MOTION 704,700 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 15 LEVEL BER CASE NUMBER 11-BER007671 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11751 LEWIS, HENRY & LEWIS, SUZANNE 22706236 N REI ABS NUMBER 0002047749-20112011-0000-0 REASON 02 Below Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 879,800 APPELLANT OPINION VALUE ($) STAFF REC 662,970 01 REDUCTION STAFF REC VALUE ($) DECISION 798,500 01 REDUCTION DECISION VALUE ($) MOTION 798,500 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 16 LEVEL BER CASE NUMBER 11-BER007127 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 6575 LOCHMAN, DONALD & LOCHMAN, JANE 22540327 N REI ABS NUMBER 0002044578-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 468,800 APPELLANT OPINION VALUE ($) STAFF REC 450,000 01 REDUCTION STAFF REC VALUE ($) DECISION 442,800 01 REDUCTION DECISION VALUE ($) MOTION 429,300 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER008438 APPEAL ID 20364 OWNER/ APPELLANT MATHEWS, CHARLES & MATHEWS, LANNIE PARCEL ID/ VIN CONSE NT ABS TYPE 22509238 N REI ABS NUMBER 0002039752-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 534,000 APPELLANT OPINION VALUE ($) STAFF REC 395,000 01 REDUCTION STAFF REC VALUE ($) DECISION 474,800 01 REDUCTION DECISION VALUE ($) MOTION 474,800 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 18 LEVEL BER CASE NUMBER 11-BER007733 APPEAL ID 1276 OWNER/ APPELLANT PETERSON, MARTIN & PETERSON, DEBRA PARCEL ID/ VIN CONSE NT ABS TYPE 22540329 N REI ABS NUMBER 0002044581-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 567,000 APPELLANT OPINION VALUE ($) STAFF REC 450,000 01 REDUCTION STAFF REC VALUE ($) DECISION 456,100 01 REDUCTION DECISION VALUE ($) MOTION 456,100 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER006845 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 10705 PRESTON, RYAN & PRESTON, RENEE / ESSEX RICHARDS, P.A. ATTN: MARC E. GUSTAFSON 21302423 N REI ABS NUMBER 0001992905-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 $1$335$,6$/$6 (9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'612 &+$1*(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 7+($335$,6$/7+$7 +$6%((16833/,(' 87,/,=(6 $'-8670(1767+$7 $5(,1&216,67(17 :,7+7+(&2817<¶6 02'(/)257+( $5($&2036$/( $1'$5( 8148$/,),(' 75$16$&7,216 &2036$1'7+5(( +$9(+$'12/$1' $'-8670(170$'( $335$,6(5+$6 )$,/('72,1&/8'( 7+(%$6(0(17 648$5()227$*(,1 7+(&267$3352$&+ $1'+$6$123,1,21 2)6,7(9$/8(7+$7 ',))(56)5207+( $66(660(17%< .)2//2:,1* 7+(6,7(9,67*5$'( :$6$'-867('$6 :(//$6)23:$6 &255(&7('72)63 PAGE 18 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,022,400 APPELLANT OPINION VALUE ($) STAFF REC 810,000 01 REDUCTION STAFF REC VALUE ($) DECISION 987,100 01 REDUCTION DECISION VALUE ($) MOTION 987,100 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER006834 APPEAL ID 10481 OWNER/ APPELLANT REILLY, JOHN C PARCEL ID/ VIN CONSE NT ABS TYPE 21325135 N REI ABS NUMBER 0001996741-20112011-0000-0 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(53529,'(6 6$/(6$6(9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$1 ,1&5($6(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 7+(5($5( 48$/,),(' 75$16$&7,216,1 7+,6 1(,*+%25+22' 2:1(5+$6 6833/,(' 8148$/,),('6$/(6 $6(9,'(1&( ,1&5($6(,6%$6(' 21$823%(,1* $''('727+( 3523(57<5(&25' &$5'$1'5(029$/ 2)7+(3$7,2)520 7+(2%;) PAGE 19 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 212,700 APPELLANT OPINION VALUE ($) STAFF REC 207,000 03 INCREASE STAFF REC VALUE ($) DECISION 214,700 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 214,700 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER008513 APPEAL ID 5546 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE RICHARDSON, GEORGE & RICHARDSON, PATRICIA 22541212 N REI ABS NUMBER 0002044629-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,111,300 APPELLANT OPINION VALUE ($) STAFF REC 540,000 01 REDUCTION STAFF REC VALUE ($) DECISION 923,300 01 REDUCTION DECISION VALUE ($) MOTION 773,900 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 22 LEVEL BER CASE NUMBER 11-BER008539 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 6475 SMITH, JASON & SMITH, MICHELLE 22508230 N REI ABS NUMBER 0002621948-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 $1$335$,6$/$6 (9,'(1&( 6DOHV5DWLR121( &2' &RXQW\ V&DVH $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 67$))+$6$'-867(' *5$'(72(48$/,=( +20(,62) +20(6%8,/7%< 6+($+20(6,17+,6 68%',9,6,21 68%',9,6,21+$6 6,1&(%((17$.(1 29(5%<72// %527+(56 $335$,6$/0$.(6 $'-8670(1767+$7 $5(,1&216,67(17 :,7+7+(&2817<¶6 02'(/)257+( $5($ PAGE 21 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 722,100 APPELLANT OPINION VALUE ($) STAFF REC 665,724 01 REDUCTION STAFF REC VALUE ($) DECISION 670,100 01 REDUCTION DECISION VALUE ($) MOTION 670,100 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER007230 APPEAL ID 11263 OWNER/ APPELLANT SMITH, KEVIN & SMITH, DEBORAH PARCEL ID/ VIN CONSE NT ABS TYPE 22537123 N REI ABS NUMBER 0002044124-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUH12 FOWLER, 6DOH'DWH1$6DOH BRADLEY 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 7:2$335$,6$/6 7+$7$5('$7(' $1' 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 $335$,6$/ 68%0,77('&203 )520&203 $5(*5$'(' ',))(5(17/< $335$,6$/ &203 6$/(6&203,6$ 5(/26$/(&203 $1'$5($&7,9( /,67,1*6 &255(&7('$ 3257,212))2372 )63&255(&7(' 648$5()227$*( $''('322//$1' $'-8670(17)25 7+(6:,0%8))(521 7+(3523(57<$1' &255(&7('%$7+ &2817 PAGE 22 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 2,004,200 APPELLANT OPINION VALUE ($) STAFF REC 1,500,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,974,000 01 REDUCTION DECISION VALUE ($) MOTION 1,974,000 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 24 LEVEL BER CASE NUMBER 11-BER007312 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 9037 STUCKEY, ALAN & STUCKEY, MARIE 22541231 N REI ABS NUMBER 0002044665-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,626,900 APPELLANT OPINION VALUE ($) STAFF REC 792,900 01 REDUCTION STAFF REC VALUE ($) DECISION 1,500,800 01 REDUCTION DECISION VALUE ($) MOTION 1,443,400 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER007703 APPEAL ID 9124 OWNER/ APPELLANT WILFONG, STEPHEN & WILFONG, DONNA PARCEL ID/ VIN CONSE NT ABS TYPE 21334205 N REI ABS NUMBER 0001998258-20112011-0000-0 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+$6 6833/,('$/,672) 6$/(6$6(9,'(1&( 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6$/(67+$7+$9( %((13529,'(' ,1&/8'(6$/(6 2876,'(2)7+( 68%-(&7 1(,*+%25+22'$6 :(//$66$/(67+$7 $5(8148$/,),(' 7+(5('8&7,21,6 %$6('217+((<% 2)7+(3523(57< %(,1*$'-867(' PAGE 24 of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 320,200 APPELLANT OPINION VALUE ($) STAFF REC 237,956 01 REDUCTION STAFF REC VALUE ($) DECISION 292,700 01 REDUCTION DECISION VALUE ($) MOTION 292,700 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER007144 APPEAL ID 10773 OWNER/ APPELLANT WILSON, THOMAS & WILSON, CYNTHIA PARCEL ID/ VIN CONSE NT ABS TYPE 22548114 N REI ABS NUMBER 0002045613-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 957,400 APPELLANT OPINION VALUE ($) STAFF REC 562,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 957,400 01 REDUCTION DECISION VALUE ($) MOTION 859,300 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 27 LEVEL BER CASE NUMBER 11-BER007493 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 10998 ZHANG, SHUPING & CHEN, SHIYING / HORACK TALLEY - ATTN: D. CHRISTOPHER OSBORN 22540311 N REI ABS NUMBER 0002044543-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,428,800 APPELLANT OPINION VALUE ($) STAFF REC 550,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,203,600 01 REDUCTION DECISION VALUE ($) MOTION 1,081,700 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 28 LEVEL BER CASE NUMBER 11-BER008223 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 14440 CARTER, CLARENCE D JR & CARTER, MARGARET 17502514 N REI ABS NUMBER 0001905242-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,170,800 APPELLANT OPINION VALUE ($) STAFF REC 824,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,101,700 01 REDUCTION DECISION VALUE ($) MOTION 1,047,400 BF/UM DECISION COMMENTS Board of Equalization and Review - May 24, 2012 9:00 AM 29 BER 11-BER008409 14366 CHANDLER, JOHN & CHANDLER, TRACY 17503108 N REI 0001905255-20112011-0000-0 01 Above Market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of 73 0 702,700 450,000 01 REDUCTION 525,000 01 REDUCTION 525,000 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 29 BER 11-BER008409 14366 CHANDLER, JOHN & CHANDLER, TRACY 17503108 N REI 0001905255-20112011-0000-0 01 Above Market are original. It should be GEIER, JOHN noted that the Owner`s letter points out that there was a second floor addition done in 1995. Therefore, a lower EYB is not recommended. This property is equitably appraised and no further changes are recommended. PAGE 29 of 73 0 702,700 450,000 01 REDUCTION 525,000 01 REDUCTION 525,000 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 30 BER 11-BER008417 12954 DALTON, CHARLES O JR 17503109 N REI 0001905257-20112011-0000-0 01 Above Market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of 73 0 684,900 494,900 01 REDUCTION 571,300 01 REDUCTION 514,300 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 30 BER 11-BER008417 12954 DALTON, CHARLES O JR 17503109 N REI 0001905257-20112011-0000-0 01 Above Market can and probably does GEIER, JOHN appreciate. For that reason, no further reduction to the Land is recommended. The sketch to the home was modified in recognition of some differences found on the appraisal sketch. This property is equitably appraised. No further changes are recommended. PAGE 31 of 73 0 684,900 494,900 01 REDUCTION 571,300 01 REDUCTION 514,300 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 31 BER 11-BER008582 14231 DUPUY, CARLA E 17502109 N REI 0001905027-20112011-0000-0 01 Above Market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of 73 0 881,800 600,000 01 REDUCTION 871,300 01 REDUCTION 871,300 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 31 BER 11-BER008582 14231 DUPUY, CARLA E 17502109 N REI 0001905027-20112011-0000-0 01 Above Market sales, in particular, which GEIER, JOHN are effective reference points for this property. They Qualified Sales are 175-085-08, 175-061-11 (This is Comp 1 of the 2001 Appraisal Report.) and 153-052-10. This property is equitably appraised. No further changes are recommended. PAGE 33 of 73 0 881,800 600,000 01 REDUCTION 871,300 01 REDUCTION 871,300 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 32 BER 11-BER008181 3107 EVANS, SCOTT & EVANS, ELLEN 17505107 N REI 0001905603-20112011-0000-0 01 Above Market )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH6DOH 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73CV&DVHDQG,VVXHV 2ZQHUSURYLGHVWKH DERYHUHIHUHQFHG DSSUDLVDOUHSRUW/DWHUKH VXEPLWVWKHVDPH DSSUDLVDOUHSRUWDORQJ ZLWKDQHODERUDWH DQDO\VLVRIWKH&KDUORWWH 0HWURSROLWDQ5HDO(VDWH PDUNHWDOD&DVH6FKLOOHU DQGRWKHUDQDO\VLVWR VKRZZK\WKHDSSUDLVDO UHSRUWLVWRRKLJKD YDOXDWLRQ 6DOHV5DWLR &2' &RXQW\CV&DVH7KLV DSSUDLVDOUHSRUWDSSHDUV WREHSUHSDUHGIRUUH ILQDQFLQJSXUSRVHV7KH UHSRUWDFNQRZOHGJHVWKDW *ROI&RXUVHSURSHUWLHV ZLOOW\SLFDOO\KDYH/DQG YDOXHVZKLFKUHSUHVHQWD JUHDWHUUDWLRWRWKHWRWDO YDOXHWKDQLVQRUPDOO\ IRXQGRQRWKHU6)5 SURSHUWLHV6WUDQJHO\WKH VDPHUHSRUWZKLFK HVWDEOLVKHVWKLVIDFWWKHQ IDLOVWRPDNHDGMXVWPHQWV LQWKH6DOHV&RPSDULVRQ DSSURDFKIRUQRQ*ROI &RXUVHORFDWHG SURSHUWLHVDVDUHVXOWRI KDYLQJDQLQIHULRU ORFDWLRQ&RPSLV GUDZQIURPWKHVDPH 1%+DVWKH6XEMHFWDQG LVORFDWHGRQWKH*ROI &RXUVH3OHDVHQRWH WKDWFXUUHQWO\ FDUULHVD8& /LNHZLVH&RPSVDQG DUHDOVRDSSURSULDWHO\ ORFDWHGRQWKH*ROI &RXUVHKRZHYHUWKHVH WZR&RPSVDUH/LVWLQJV ZKLFKXOWLPDWHO\GLGQRW VHOO&RPSVDQGDUH 4XDOLILHG6DOHVEXWWKH\ FRPHIURPGLIIHUHQW 1%+V&RPSLVIURPD GLIIHUHQW1%+IURPWKH 6XEMHFWEXWLWLVD 'LVDOORZHG6DOHZKRVH 7LWOHLV4XHVWLRQDEOH 7KH2ZQHUCVDQDO\VLV EH\RQGWKHDSSUDLVDO UHSRUWGUDZVKHDYLO\IURP &RXQW\ZLGHDQDO\WLFDOV :KHUHKHGRHVLQFOXGH 1%+DQDO\VLVKHGUDZV KHDYLO\IRUP%RRN SURSHUWLHVZKLFKZRXOG QRWLQFOXGHWKH0\HUV 3DUN&RXQWU\&OXE0\ UHYLHZRIWKHDSSUDLVDO UHSRUWFDXVHGPHWR XSGDWHWKH&RXQW\UHFRUG WRLQFOXGHWKH%DWKURRP PAGE 34 of 73 0 972,600 717,728 03 INCREASE 1,048,400 03 INCREASE IN VALUE 989,000 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 32 BER 11-BER008181 3107 EVANS, SCOTT & EVANS, ELLEN 17505107 N REI 0001905603-20112011-0000-0 01 Above Market count and the Sketch. GEIER, JOHN Most significantly, the enclosed photos lead me to revise the County`s Quality Grade from Very Good to Excellent. Normally, I am reluctant to change a Quality grade either up or down. Reasons for this increase to value include Stone work in the Half Bathroom, a entirely and fully trimmed WoodLined Library, a ClimateControlled Wineroom and His/Her`s Master Bathroom. Clearly, these are features to be found in an Excellent-graded home. This property is now equitably appraised. No further changes are recommended. PAGE 35 of 73 0 972,600 717,728 03 INCREASE 1,048,400 03 INCREASE IN VALUE 989,000 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 33 BER 11-BER008517 14350 GAGE, JOHN & GAGE, GAYLE 17501117 N REI 0001904834-20112011-0000-0 01 Above Market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of 73 0 1,109,400 775,000 01 REDUCTION 1,105,100 01 REDUCTION 1,105,100 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 33 BER 11-BER008517 14350 GAGE, JOHN & GAGE, GAYLE 17501117 N REI 0001904834-20112011-0000-0 01 Above Market and the sketch from the GEIER, JOHN report did demonstrate that the Finished Screened Porch should be updated in the County record to a Finished Enclosed Porch and the Basement should be updated from Unfinished to Finished. The front exterior appears to be 15% Wood siding and not Brick. Since not all the Bathrooms show remodeling, nor is the Kitchen completely updated, the EYB was reduced to 1990. This property is equitably appraised No further changes are recommended. PAGE 37 of 73 0 1,109,400 775,000 01 REDUCTION 1,105,100 01 REDUCTION 1,105,100 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 34 BER 11-BER008389 12962 GOFORTH, W SCOTT & GOFORTH, KELLY 17502121 N REI 0001905043-20112011-0000-0 01 Above Market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of 73 0 843,800 515,000 01 REDUCTION 734,900 01 REDUCTION 589,800 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 34 BER 11-BER-00838 12962 GOFORTH, W SC 17502121 N REI 0001905043-2011-20 01 Above Mark recommended. 9:00 AM 35 BER 11-BER008038 12990 HARTSELL, LLOYD E JR & HARTSELL, PATRICIA 17502217 N REI 0001905095-20112011-0000-0 01 Above Market GEIER, JOHN 0 843,800 515,000 01 REDUCTIO 734,900 01 REDUCTIO 589,800 BF/UM )RUHFORVXUH1R GEIER, JOHN 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1RQH3URYLGHG $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2ZQHUCVPDLQFRQWHQWLRQ UHYROYHVDURXQGWKH UHFHQWDGMXVWPHQWWRWKH )ORRGSODLQ3ULRUWRWKLV WKH2ZQHUKDGD/20$ /HWWHU2I0DS $PHQGPHQWZKLFKNHSW KLPIURPKDYLQJWRNHHS )ORRGLQVXUDQFHRQWKH SURSHUW\7KLVLVQR ORQJHUWKHFDVH2ZQHU DOVRSURYLGHVVRPH JUDSKVIURP=LOORZDQG SRLQWVWRSURSHUWLHV DFURVVWKHVWUHHWIURPKLV RZQZKLFKDUHDOVRIRXQG LQWKH)ORRGSODLQ7KHVH KRPHVKDYHUHFHLYHG H[WHQVLYHUHQRYDWLRQVLQ FRPSDULVRQWRKLVRZQ KRPH 0 410,200 310,200 01 REDUCTION 320,200 01 REDUCTION 320,200 UM/BF 6DOHV5DWLR465 FRQVLVWVRIRQO\RQH VDOH &2' &RXQW\CV&DVH2ZQHUCV FRQWHQWLRQDERXWWKH )ORRGSODLQLVFRUUHFW 0RVWRIWKHSURSHUW\LV QRZLQWKH)(0$ )ORRG]RQHZKLOHWKH EDODQFHLVIRXQGLQWKH &RPPXQLW\)ORRGSODLQ &RQVLGHULQJVXFK,KDYH UHGXFHGWKH/DQGYDOXH E\7KLVEULQJVWKH /DQGYDOXHLQOLQHZLWK ZKDWWKH2ZQHUEHOLHYHV LVDSSURSULDWHDQGWKH WRWDOYDOXHYHU\FORVHWR KLVZLVKHV7KLVSURSHUW\ LVIDLUO\DQGFRQVLVWHQWO\ YDOXHG1RIXUWKHU FKDQJHVDUH UHFRPPHQGHG PAGE 39 of 73 Board of Equalization and Review - May 24, 2012 9:00 AM 36 BER 11-BER008326 12963 KAHN, BRIAN & KAHN, RAIZEL 17502110 N REI 0001905030-20112011-0000-0 01 Above Market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of 73 0 881,600 550,000 01 REDUCTION 848,400 01 REDUCTION 801,400 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 36 BER 11-BER008326 12963 KAHN, BRIAN & KAHN, RAIZEL 17502110 N REI 0001905030-20112011-0000-0 01 Above Market it has been applied to the GEIER, JOHN improvements. This property is equitably appraised. No Change is therefore recommended. PAGE 41 of 73 0 881,600 550,000 01 REDUCTION 848,400 01 REDUCTION 801,400 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 37 BER 11-BER008392 14348 LEWIS, RICHARD & LEWIS, RUTH 17502501 N REI 0001905218-20112011-0000-0 01 Above Market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of 73 0 2,306,900 1,438,500 02 NO CHANGE 2,306,900 02 NO CHANGE 2,306,900 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 37 BER 11-BER008392 14348 LEWIS, RICHARD & LEWIS, RUTH 17502501 N REI 0001905218-20112011-0000-0 01 Above Market the 17 MLS Sales, all but GEIER, JOHN one are 2011 Sales and cannot be considered. The one eligible sale is found in an adjacent NBH with Land values only slightly greater than half that found on the Subject. Again, this Comp is an Excellent Quality compared to the Subject`s Custom grading. This property is equitably appraised. No Change to value is therefore recommended. PAGE 43 of 73 0 2,306,900 1,438,500 02 NO CHANGE 2,306,900 02 NO CHANGE 2,306,900 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 38 BER 11-BER008188 14368 LITTLEJOHN, C MERRILL / BLACKMON & ASSOC. - ATTN: SHARYN MARION 17502416 N REI 0001905211-20112011-0000-0 01 Above Market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of 73 0 1,565,900 863,600 01 REDUCTION 1,278,100 01 REDUCTION 1,278,100 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 38 BER 11-BER008188 14368 LITTLEJOHN, C MERRILL / BLACKMON & ASSOC. - ATTN: SHARYN MARION 17502416 N REI 0001905211-20112011-0000-0 01 Above Market Depreciation virtually GEIER, JOHN reduces the value to that which would be found with an EYB of 1965.) Corrections to the County`s sketch were made based on the diagram supplied with the appraisal report. This property is equitably appraised. No further changes are therefore recommended. 0 1,565,900 863,600 01 REDUCTION 1,278,100 01 REDUCTION 1,278,100 UM/BF 9:00 AM 39 BER 11-BER007817 1433 MASHBURNCAPPS, KATHRYN 17502309 N REI 0001905163-20112011-0000-0 01 Above Market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of 73 GEIER, JOHN Board of Equalization and Review - May 24, 2012 9:00 AM 40 BER 11-BER008288 14235 MYERS, JAMES & THURMOND, CYNTHIA 17502201 N REI 0001905068-20112011-0000-0 01 Above Market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of 73 0 1,054,100 850,000 03 INCREASE 1,058,800 01 REDUCTION 1,026,200 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 40 BER 11-BER008288 14235 MYERS, JAMES & THURMOND, CYNTHIA 17502201 N REI 0001905068-20112011-0000-0 01 Above Market are part of the County`s GEIER, JOHN QSR and played a role in developing the abstraction used to develop Land values in this NBH. Considering the Appraisal Report, only Comp 1 is found in the Subject NBH, but this is a Relo Sale. Comps 2 -4 are all drawn from NBH P331 in which the Land values are $300k to $400k less than that found in the Subject NBH. Comp 4 is another Relo sale. In looking at the County`s valuation, no consideration is granted for the potential right of way because the setbacks would not permit building improvements that close to the rear boundary. (The right of way is referred to as "potential" because the paperwork sent in with the appeal only shows an option to purchase. Nothing has been provided to show if the option was exercised.) The improvements to this property are very modestly valued with a Quality of Construction grade of Good. Likewise the EYB is very modest at 1980. The slight increase to value was a result of updating the County`s sketch based on the diagram supplied in the Appraisal Report. Otherwise, this property is equitably appraised. No further changes are recommended. PAGE 47 of 73 0 1,054,100 850,000 03 INCREASE 1,058,800 01 REDUCTION 1,026,200 UM/BF Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 41 LEVEL BER CASE NUMBER 11-BER008107 APPEAL ID 14232 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE MYSZKOWSKI, MICHAEL A 17502130 N REI ABS NUMBER 0001905061-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,111,800 APPELLANT OPINION VALUE ($) STAFF REC 1,000,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 1,111,800 02 NO CHANGE DECISION VALUE ($) MOTION 1,111,800 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 9:00 AM 42 BER 11-BER008187 19231 PATTISHALL, FRANK D 17501114 N REI 0001904831-20112011-0000-0 01 Above Market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of 73 0 2,083,300 1,175,000 01 REDUCTION 1,656,200 01 REDUCTION 1,656,200 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 42 BER 11-BER008187 19231 PATTISHALL, FRANK D 17501114 N REI 0001904831-20112011-0000-0 01 Above Market valuation. This is a GEIER, JOHN Double Lot, but it failed to receive a Size adjustment. A 25% Size adjustment has been made. The Appraisal`s sketch has also been used to correct the County record, as well as the Bathroom count. (The County record did not show a Half Bath.). The Owner`s efforts to sell this property should be viewed as an Estate situation sale, in this Appraiser`s opinion. This property is equitably appraised. No further changes are recommended. PAGE 50 of 73 0 2,083,300 1,175,000 01 REDUCTION 1,656,200 01 REDUCTION 1,656,200 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 43 BER 11-BER008209 14523 PETTY, ALEC & PETTY, CHRISTINA 17502106 N REI 0001905023-20112011-0000-0 01 Above Market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of 73 0 840,300 517,038 01 REDUCTION 808,700 01 REDUCTION 808,700 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 43 BER 11-BER008209 14523 PETTY, ALEC & PETTY, CHRISTINA 17502106 N REI 0001905023-20112011-0000-0 01 Above Market for consideration (Comp GEIER, JOHN 1 - 2229 Malvern appears in the appraisal report.) again we find that properties with dramatically lower Land values have been used. Also, 1731 Maryland Ave represents a Disallowed sale as it is a Relo. This property is equitably appraised. No further changes are recommended. PAGE 52 of 73 0 840,300 517,038 01 REDUCTION 808,700 01 REDUCTION 808,700 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 44 BER 11-BER007945 14370 SELF, WILLIAM OSCE 17501113 N REI 0001904830-20112011-0000-0 01 Above Market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of 73 GEIER, JOHN 0 1,250,700 790,000 01 REDUCTION 1,136,200 01 REDUCTION 1,069,700 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 44 BER 11-BER007945 14370 SELF, WILLIAM OSCE 17501113 N REI 0001904830-20112011-0000-0 01 Above Market per Square Foot is not an GEIER, JOHN accepted appraisal methodology. It is especially inaccurate here since the Subject is a Ranch, while all the Appraisal Report Comps are 2 Story or 1.5 Story. Percentage of change is not relevant and is not a valid basis for an appeal. The Quality of Construction grade on this property is very modest at Good. With the listed reductions, this property is believed to be equitably appraised. No further changes are recommended. PAGE 54 of 73 0 1,250,700 790,000 01 REDUCTION 1,136,200 01 REDUCTION 1,069,700 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 45 BER 11-BER008149 19218 SHELTON, ALAN CRAIG / ANDRESEN & ASSOCIATES ATTN: KENNETH P. ANDRESEN, ESQ 17502417 N REI 0001905213-20112011-0000-0 01 Above Market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of 73 0 1,135,400 595,000 01 REDUCTION 1,053,200 01 REDUCTION 1,053,200 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 45 BER 11-BER008149 19218 SHELTON, ALAN CRAIG / ANDRESEN & ASSOCIATES ATTN: KENNETH P. ANDRESEN, ESQ 17502417 N REI 0001905213-20112011-0000-0 01 Above Market not include the GEIER, JOHN Unfinished Attic over the Detached Garage.) Again, a slight increase to value resulted. The net overall value decreased because after reviewing the photos included in the appraisal report, I reduced the EYB from 1995 to 1980. Also, I granted the improvements a deduction of 10% for Additional Physical depreciation, even though no cost to cure is provided. This depreciation, along with the new EYB, is deemed more than adequate to address the conditions on this property. Most of the value remains in the Land and no information provided suggests that this is inappropriate. This property is considered equitably appraised. No further changes are recommended. PAGE 56 of 73 0 1,135,400 595,000 01 REDUCTION 1,053,200 01 REDUCTION 1,053,200 UM/BF Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 46 LEVEL BER CASE NUMBER 11-BER008386 APPEAL ID 15566 OWNER/ APPELLANT SPENCER, STEVEN A PARCEL ID/ VIN CONSE NT ABS TYPE 17503318 N REI ABS NUMBER 0001905396-20112011-0000-0 REASON 01 Above Market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of 73 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 722,800 APPELLANT OPINION VALUE ($) STAFF REC 600,000 01 REDUCTION STAFF REC VALUE ($) DECISION 696,800 01 REDUCTION DECISION VALUE ($) MOTION 696,800 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 9:00 AM 47 BER 11-BER008270 12958 SPIER, WILLIAM JR & SPIER, PHYLLIS 17501118 N REI 0001904835-20112011-0000-0 01 Above Market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of 73 0 1,056,900 861,900 01 REDUCTION 1,043,400 01 REDUCTION 989,800 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 47 BER 11-BER008270 12958 SPIER, WILLIAM JR & SPIER, PHYLLIS 17501118 N REI 0001904835-20112011-0000-0 01 Above Market seem appropriate to reduce the EYB from 1995 to 1990. This property is otherwise equitably appraised. No further change is recommended. PAGE 59 of 73 GEIER, JOHN 0 1,056,900 861,900 01 REDUCTION 1,043,400 01 REDUCTION 989,800 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 48 BER 11-BER008309 15564 THOMAS, LEIGH & THOMAS, JEFFREY 17502113 N REI 0001905037-20112011-0000-0 01 Above Market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of 73 0 839,300 538,000 01 REDUCTION 791,500 01 REDUCTION 733,100 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 48 BER 11-BER008309 15564 THOMAS, LEIGH & THOMAS, JEFFREY 17502113 N REI 0001905037-20112011-0000-0 01 Above Market Land, as well. GEIER, JOHN Concerning the "Comps" used to value this property, I believe that homeowners are confusing the QSR as a list of Comps - which it is not. An adjustment for Water Buffer was considered and rejected because virtually all of the Buffer falls within the setback at the rear of the property and therefore is not available for construction. This property is equitably apprasied. No further adjustments are therefore recommended. PAGE 61 of 73 0 839,300 538,000 01 REDUCTION 791,500 01 REDUCTION 733,100 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 49 BER 11-BER008627 14439 THOMPSON, HARRY M III & THOMPSON, BARBARA 17505106 N REI 0001905601-20112011-0000-0 01 Above Market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of 73 0 1,000,500 825,000 01 REDUCTION 964,900 01 REDUCTION 909,400 BF/UM Board of Equalization and Review - May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of 73 GEIER, JOHN 0 956,200 756,200 01 REDUCTION 766,200 01 REDUCTION 766,200 UM/BF Board of Equalization and Review - May 24, 2012 9:00 AM 51 BER 11-BER008177 14449 TUCKER, ALFRED L JR 17501401 N REI 0001904905-20112011-0000-0 01 Above Market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of 73 0 749,500 499,980 01 REDUCTION 731,000 01 REDUCTION 684,300 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 51 BER 11-BER008177 14449 TUCKER, ALFRED L JR 17501401 N REI 0001904905-20112011-0000-0 01 Above Market states, "Also, nearly half GEIER, JOHN of the homes that have sold in this neighborhood over the past two years have been bank foreclosures, deeds in lieu of foreclosure, short sales or other distressed property sales. The recent revaluation by the County has ignored these type sales located within this neighborhood in its revaluation process." This is not an entirely accurate statement. This NBH has been factored by a reduction of 10% in recognition of these market circumstances. This property is given an EYB of 1975 based on the conditions shown this appraiser during a site visit to the home. Traffic consideration has been applied to both the Land and the Improvements. Although no estimate with pricing has been provided, the Owner has supplied the planning proposal for 2 helical piers to be installed on the home`s right rear corner. In consideration of this, 5% Additional Physical depreciation is applied. As the County`s record shows, most of the value in this property is believed to be found in the Lot/Location. This property is considered to be equitably appraised. No further changes are recommended. PAGE 65 of 73 0 749,500 499,980 01 REDUCTION 731,000 01 REDUCTION 684,300 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 52 BER 11-BER008027 12951 WARD, ANN E 17503103 N REI 0001905248-20112011-0000-0 01 Above Market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of 73 0 707,300 400,000 01 REDUCTION 585,800 01 REDUCTION 528,800 BF/UM Board of Equalization and Review - May 24, 2012 9:00 AM 52 BER 11-BER008027 12951 WARD, ANN E 17503103 N REI 0001905248-20112011-0000-0 01 Above Market this is a Golf Course GEIER, JOHN property, the fact remains that it does back up to Myers Park Country Club Golf Course. As such, no one can build behind this property. The pictures do show a compromised view and it is recommended that this disadvantage be recognized with the -20% deduction to Land which has been applied. In the Untimely Appraisal Report, Comp 2 is a Relocation Sale found in NBH P332. Finally, Comp 5 in the Untimely Appraisal Report represents a Sale as of 01/24/2012. The Appraisal Report did reveal that the County`s record of the property was incorrect in that it showed only 1.5 Bathrooms, but the property actually has 2 Full Bathrooms. A site visit to the property with the Owner revealed that the back FOP had become a FSP and that there was an Unfinished Attic. The EYB of 1995 appears to be too aggressive and has been reduced to 1985. This property is otherwise equitably appraised. No further changes are recommended. 0 707,300 9:00 AM 53 BER 11-BER007844 32314 BRUTON, ROBERT & BRUTON, KRISTEN 00148437 N REI 0001413318-20112011-0000-0 01 Above Market 6XEGLYLVLRQ1DPH9LOODV SCHUTT, DW+DUERUVLGH&RQGRV HOLLY )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK 0 253,700 6DOHV5DWLR PHGLDQPHDQ &2' &RXQW\CV&DVH1LQH VDOHVRIZDWHUYLHZ SURSHUWLHVRQVDOHV UHSRUW7KHVXEMHFWLV HTXLWDEO\OLVWHG PAGE 67 of 73 400,000 01 REDUCTION 0 02 NO CHANGE 585,800 01 REDUCTION 528,800 BF/UM 253,700 02 NO CHANGE 253,700 BF/UM Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 54 LEVEL BER CASE NUMBER 11-BER007977 APPEAL ID 42223 OWNER/ APPELLANT BURGOS, MARINA PARCEL ID/ VIN CONSE NT ABS TYPE 20122378 N REI ABS NUMBER REASON STAFF NOTES 6XEGLYLVLRQ1DPH %HQQLQJWRQ7+ )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH0D\ 73CV&DVHDQG,VVXHV $SSUDLVDOVXEPLWWHGIRU 0D\DQGXVHV VHYHUDOIRUHFORVXUH VDOHV 0001959849-20112011-0000-0 APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) SCHUTT, HOLLY 0 106,800 SCHUTT, HOLLY 0 SCHUTT, HOLLY 6XEGLYLVLRQ1DPH SCHUTT, 'HYRQZRRG7+ HOLLY )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 6HSW $SSUDLVDO'DWH6HSW 73CV&DVHDQG,VVXHV /RWVZHUHXQGHUFRQWUDFW APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 89,000 02 NO CHANGE 106,800 02 NO CHANGE 106,800 BF/UM 15,239,500 11,500,000 01 REDUCTION 13,780,000 01 REDUCTION 13,780,000 UM/BF 0 3,182,400 1,451,100 01 REDUCTION 2,760,000 01 REDUCTION 2,040,000 BF/UM 0 18,000 12,000 01 REDUCTION 14,000 01 REDUCTION 14,000 UM/BF 6DOHV5DWLR &2' &RXQW\CV&DVH1LQH VDOHVRQTXDOLILHGVDOHV OLVW7KHVXEMHFWLV HTXLWDEO\OLVWHG 9:00 AM 55 BER 11-BER007953 39371 CLNL ACQUISITION SUB LLC - ATTN: DAVID SCHINDLER 16715110 N REI 0001888344-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPH &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHV 7KH VXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 56 BER 11-BER008089 41760 COLONIAL PLACE ASSOCIATES LLC / UNIVERSAL PROPERTY TAX GROUP - ATTN: HANK MEYER 05707125 N REI 0002618923-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 2OGHUEOGJVGHSUHVVHG DUHD &RXQW\CV&DVH,QFRPH YDOXHLV7KH VXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 57 BER 11-BER008612 21732 DEVONWOOD INVESTMENT PROPERTIES ATTN: JANET M. SLAVEN 02327419 N REI 0001497843-20112011-0000-0 01 Above Market 6DOHV5DWLR &2' &RXQW\CV&DVH 6XEGLYLVLRQKDVKDGVORZ VDOHVDQGIFCV6WDIIUHF WRORZHUWR. PAGE 68 of 73 DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 58 LEVEL BER CASE NUMBER 11-BER007289 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 41673 LEGACY MATTHEWS LLC / PARADIGM TAX GROUP ATTN: ERIC VINTON 21323102 N REI ABS NUMBER 0001996574-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPH APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC 9,000,000 01 REDUCTION STAFF REC VALUE ($) DECISION 11,880,000 01 REDUCTION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 13,595,400 11,880,000 BF/UM SCHUTT, HOLLY 0 7,248,000 6XEGLYLVLRQ1DPH SCHUTT, 3URVSHULW\3ODFH HOLLY )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV (TXLW\ZLWKQHDUE\SDUFHO 0 72,000 56,000 01 REDUCTION 70,000 01 REDUCTION 56,000 BF/UM 0 72,000 56,000 01 REDUCTION 70,000 01 REDUCTION 56,000 BF/UM &RXQW\CV&DVH,QFRPH DSSURDFKLQGLFDWHV 7KH VXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 59 BER 11-BER008668 38249 MALLARD CREEK ASSOCIATES #1 LLC / THOMSON REUTERS 18312110 N REI 0001916586-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPHDSSURDFK 5,389,000 02 NO CHANGE 7,248,000 02 NO CHANGE 7,248,000 BF/UM &RXQW\CV&DVH,QFRPH LQGLFDWHV 7KHVXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 60 BER 11-BER007532 42570 NEXCO INC ATTN: JUDSON STRINGFELLOW 02932496 N REI 0001543675-20112011-0000-0 01 Above Market 6DOHV5DWLR WRZQKRPHVDOHV &2' &RXQW\CV&DVH6DOHV IRUWRZQKRPHEXLOGLQJ ORWVIRU.LQWKLV VXEGLYLVLRQDQG 9:00 AM 61 BER 11-BER007528 42569 NEXCO INC ATTN: JUDSON STRINGFELLOW 02932497 N REI 0001543678-20112011-0000-0 01 Above Market 6XEGLYLVLRQ1DPH SCHUTT, 3URVSHULW\3ODFH HOLLY )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH . 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV (TXLW\ZLWKQHDUE\SDUFHO 6DOHV5DWLR WRZQKRPHVDOHV &2' &RXQW\CV&DVH6DOHV IRUWRZQKRPHEXLOGLQJ ORWVIRU.LQWKLV VXEGLYLVLRQDQG PAGE 69 of 73 DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 62 LEVEL BER CASE NUMBER 11-BER008484 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 34677 NORTHCROSS BUSINESS CAMPUS LLC / MERRIFIELD PATRICK VERMILLION LLC - ATTN: KEN CHAPMAN 00504264 N REI ABS NUMBER 0007148122-20112011-0000-0 REASON 01 Above Market STAFF NOTES 6XEGLYLVLRQ1DPH 1RUWKFURVV3URIHVVLRQDO FRQGR,, )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 669,600 513,800 01 REDUCTION 645,900 01 REDUCTION 645,900 BF/UM SCHUTT, HOLLY 0 4,308,700 0 01 REDUCTION 3,350,000 01 REDUCTION 2,260,000 BF/UM 6XEGLYLVLRQ1DPH9LOODV SCHUTT, DW+DUERUVLGH&RQGRV HOLLY )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK 0 254,800 &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG6DOHIRU8QLW$LQ VDPHEOGJZDVIRU YDFDQWVKHOODFFRUGLQJWR *DU\.QR[5HDOWRU 6XEMHFWKDVXSILWDVRI -XQH&RUUHFWHG \HDUEXLOWIRUVXEMHFWVR QHZYDOXHLV 9:00 AM 63 BER 11-BER008075 36684 PARK FAIRFAX ASSOCIATES LLC / UNIVERSAL PROPERTY TAX GROUP - ATTN: HANK MEYER 05707114 N REI 0001665245-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG6HHLQFRPH SURIRUPDLQGLFDWHVQHZ YDOXH 9:00 AM 64 BER 11-BER007969 38907 PHILLIPS, LEIGH ANN 00148418 N REI 0001413278-20112011-0000-0 01 Above Market 6DOHV5DWLR PHGLDQPHDQ &2' &RXQW\CV&DVH1LQH VDOHVRIZDWHUYLHZ SURSHUWLHVRQVDOHV UHSRUW7KHVXEMHFWLV HTXLWDEO\OLVWHG PAGE 70 of 73 0 02 NO CHANGE 254,800 02 NO CHANGE 254,800 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 65 LEVEL BER CASE NUMBER 11-BER008871 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 34635 POWELL, DAVID & POWELL, ELIZABETH 00503410 N REI ABS NUMBER 0001436243-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER 6XEGLYLVLRQ1DPH SCHUTT, 2DNKXUVW3URIHVVLRQDO HOLLY &HQWHU&RQGR )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFHIRUWZR XQLWV 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 0 139,700 0 01 REDUCTION 120,500 01 REDUCTION 120,500 UM/BF 0 144,300 0 01 REDUCTION 124,400 01 REDUCTION 124,400 UM/BF 0 900,900 615,580 01 REDUCTION 790,500 01 REDUCTION 790,500 UM/BF 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG5HGXFWLRQWRSXW YDOXHLQOLQHZLWK VDOHRIVXEMHFW 9:00 AM 66 BER 11-BER008869 34669 POWELL, DAVID & POWELL, ELIZABETH 00503411 N REI 0001436244-20112011-0000-0 01 Above Market 6XEGLYLVLRQ1DPH SCHUTT, 2DNKXUVW3URIHVVLRQDO HOLLY &HQWHU&RQGR )RUHFORVXUH1R 6DOH'DWH6DOH 3ULFHIRUWZR XQLWV 732SLQLRQRI9DOXH 1$ 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV 9DOXHWRRKLJK 6DOHV5DWLR &2' &RXQW\CV&DVH7KH VXEMHFWLVHTXLWDEO\ OLVWHG5HGXFWLRQWRSXW YDOXHLQOLQHZLWK VDOHRIVXEMHFW 9:00 AM 67 BER 11-BER008480 34809 REDUS NC-ALL, LLC / PROPERTY TAX SERVICE COMPANY 20130143 N REI 0001962262-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV &RXQW\CV&DVH6T)W LVVXHGFRUUHFWHGJUDGH DGMXVWHGDQGQHZYDOXH LV7D[UHS DJUHHGWRQHZYDOXH 7KHVXEMHFWLVHTXLWDEO\ OLVWHG PAGE 71 of 73 SCHUTT, HOLLY DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 68 LEVEL BER CASE NUMBER 11-BER008477 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 34772 REDUS NC-ALL. LLC / PROPERTY TAX SERVICE COMPANY 20130146 N REI ABS NUMBER 0007270365-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION SCHUTT, HOLLY 0 724,200 518,500 01 REDUCTION 713,900 01 REDUCTION 713,900 UM/BF SCHUTT, HOLLY 0 205,200 203,300 02 NO CHANGE 205,200 02 NO CHANGE 205,200 UM/BF SCHUTT, HOLLY 0 620,900 350,000 02 NO CHANGE 620,900 02 NO CHANGE 620,900 BF/UM SCHUTT, HOLLY 0 5,628,200 &RXQW\CV&DVH6T)W LVVXHGFRUUHFWHGJUDGH DGMXVWHGDQGQHZYDOXH LV7D[UHS DJUHHGWRQHZYDOXH 7KHVXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 69 BER 11-BER008064 42251 SCHAMMEL, KENNETH & SCHAMMEL, MARILYN 00511804 N REI 0001438615-20112011-0000-0 01 Above Market 6XEGLYLVLRQ1DPH (GLQEXUJK6TXDUH )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QHTXLWLHVLQYDOXHVIRU LGHQWLFDOXQLWV 6DOHV5DWLR &2' &RXQW\CV&DVH ,QFRUUHFWVNHWFKHVZHUH FRUUHFWHGDIWHUWKHLQLWLDO UHYDOQRWLFHVZHUHPDLOHG RXWLQ7KHVXEMHFW LVHTXLWDEO\OLVWHG 9:00 AM 70 BER 11-BER007887 39155 SHREEJI HOSPITALITY OF CHARLOTTE / EASLEY, MCCALEB & ASSOCIATES, INC - ATTN: TOM BERRY 22912423 N REI 0002063825-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV ,QFRPH &RXQW\CV&DVH8QLWDW $UGUH\.HOOVROG $XJDWVI 7KHVXEMHFWLVHTXLWDEO\ OLVWHG 9:00 AM 71 BER 11-BER008199 38677 TRIANGLE REAL ESTATE OF GASTONIAMARV IN F. POER AND COMPANY ATTN: BYRON PEARCE 20517115 N REI 0001969385-20112011-0000-0 01 Above Market )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV &RXQW\CV&DVH7D[UHS KDVDFFHSWHGYDOXH PAGE 72 of 73 4,588,000 01 REDUCTION 4,610,000 01 REDUCTION 4,610,000 UM/BF DECISION COMMENTS Board of Equalization and Review - May 24, 2012 TIME ROW NO. 9:00 AM 72 LEVEL BER CASE NUMBER 11-BER008222 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 35794 WESTSIDE ASSOCIATES / PROPERTY ASSESSMENT SERVICES, INC ATTN: LARRY W. BURKS 05707110 N REI ABS NUMBER 0001665241-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1R 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$ $SSUDLVDO'DWH1$ 73CV&DVHDQG,VVXHV APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) SCHUTT, HOLLY 0 2,472,900 APPELLANT OPINION VALUE ($) STAFF REC 1,909,900 01 REDUCTION STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 1,900,000 01 REDUCTION 1,900,000 UM/BF &RXQW\CV&DVH5HYLVHG LQFRPHSURIRUPDWR 1HZYDOXH DFFHSWHGE\WD[UHS 9:00 AM 73 BER 11-BER007860 39195 JLS PARTNETS LLP / EASLEY, MCCALEB & ASSOCIATES, INC - ATTN: TOM BERRY 04713174 Y REI 0001633030-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 196,900 125,000 WITHDRAWAL 196,900 Withdrawn 0 9:00 AM 74 BER 11-BER008508 39182 OHM HOTELS MANAGEMENT INC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN 19338106 Y REI 0001936007-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 82,400 50,000 WITHDRAWAL 82,400 Withdrawn 0 9:00 AM 75 BER 11-BER008509 39199 OHM HOTELS MANAGEMENT INC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 19338105 Y REI 0001936005-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 82,400 50,000 WITHDRAWAL 82,400 Withdrawn 0 9:00 AM 76 BER 11-BER008506 39211 OHM HOTELS MANAGEMENT INC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 19338107 Y REI 0001936009-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 82,400 50,000 WITHDRAWAL 82,400 Withdrawn 0 9:00 AM 77 BER 11-BER008507 39189 OHM HOTELS MANAGEMENT INC / AD VALOREM TAX CONSULTANT ATTN: ERNIE CAIN, CHA 19338108 Y REI 0001936011-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 82,400 50,000 WITHDRAWAL 82,400 Withdrawn 0 9:00 AM 78 BER 11-BER007826 36486 RETAIL AT LATTA LLC / FLANAGAN BILTON, LLC ATTN: SPERO N. KOPITAS 12312987 Y REI 0001816344-20112011-0000-0 01 Above Market WITHDRAWN SCHUTT, HOLLY 0 2,817,400 1,690,440 WITHDRAWAL 2,817,400 Withdrawn 0 Notes: UHPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHWWREHKHDUGZLWKWRDSHDVH&KDUOHV5D\QDO .DWK\'DYLV*DUUHWW5HSUHVHQWHGWRWKHERDUGGHFLVLRQFKDQJHYDOXHWR80%) $$%RDUGYRWHGRQWROHWWKHVH87 VPRYHIRUZDUGDW%(5OHYHOWREHKHDUGDORQJZLWK%)80 $//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$< 6+($5,1*80%) Wednesday, May 30, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 73 of 73 BER CHAIRMAN DECISION COMMENTS