Board of Equalization and Review - September 20, 2012 Date run: 9/21/2012 1:16:31 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-BER008431 APPEAL ID 42685 9/20/2012 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ARGABRITE, G WESLEY & ARGABRITE, BETH 21167203 N REI ABS NUMBER 0001992627-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 864,000 APPELLANT OPINION VALUE ($) STAFF REC 575,000 01 REDUCTION STAFF REC VALUE ($) DECISION 843,100 01 REDUCTION DECISION VALUE ($) MOTION 843,100 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 2 ROW NO. LEVEL BER CASE NUMBER 11-BER008426 APPEAL ID 1766 OWNER/ APPELLANT BROOKS, CARL & BROOKS, CYNTHIA PARCEL ID/ VIN CONSE NT ABS TYPE 21167211 N REI ABS NUMBER 0001992641-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(5 $66(66('%$6('21 6$/(6,17+($5($ $6:(//$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$7(&2817< 5(&200(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(3523(57< 2:1(5+$6 6833/,('$5(&(17 $335$,6$/ $335$,6$/87,/,=(6 6$/(62)',))(5,1* /$1'9$/8(6$6 :(//$6*5$'(2) &2036 $'-8670(176)25 7+(&2036$5( ,1&216,67(17:,7+ 7+(&2817<¶6 02'(/6)257+( 3523(57,(686('$6 &203$5('727+( $66(660(176$// ',))(5,1/$1' 9$/8(6/$1' 9$/8$7,216)257+,6 $5($$5(%$6('21 /$1'6$/(6217+( 68%-(&7675((7 $335$,6$/&267 $3352$&+,1',&$7(6 $1,03529(0(17 $028172,). 1(:+2:(9(57+( $33($/$17+$6 3529,'('$ 67$7(0(17)520 7+(%8,/'(57+$7 7+(+20(&267 0,//,2172 &216758&7 3523(57<:$6 385&+$6(',1 )25 :+,&+727$/6 $3352;,0$7(/< 0,//,21 $'-8670(17727+( *5$'(:$60$'(72 (48$/,=(:,7+ PAGE 2 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,858,300 APPELLANT OPINION VALUE ($) STAFF REC 1,350,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,689,900 01 REDUCTION DECISION VALUE ($) MOTION 1,689,900 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 3 ROW NO. LEVEL BER CASE NUMBER 11-BER009611 APPEAL ID 12147 OWNER/ APPELLANT BRYSON, GERSON L JR PARCEL ID/ VIN CONSE NT ABS TYPE 18107212 N REI ABS NUMBER 0001913926-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(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+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(&2036 3529,'('%<7+( $33($/$17,1&/8'( 8148$/,),(' 75$16$&7,216 81),1,6+(' %$6(0(17:$6 $''('3(57+( $335$,6$/ 68%0,77('(<%+$6 %((15('8&(' %$6('216,7(9,6,7 $6:(//$67+( 68%0,77(' $335$,6$/ &2035$%/(686(' $//$5(48$/,),(' 6$/(6)520 ',))(5,1* 1(,*+%25+22'6 $335$,6$/0$.(6 21/<0,125 $'-8670(176)25 /$1'9$/8( ',))(5(1&(6,1 5(/$7,21727+( &2817<¶6 $66(660(17)25 7+(3523(57,(6 86(')25 &203$5,621 &203$5$%/(621 7+(6$/(65(3257 ,1&/8'( $1'%27+ 2&&855(',1 $1'+$9(%((1 $'-867(')25 7+(5(352;,0,7<72 :(1'29(55' PAGE 3 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 691,900 APPELLANT OPINION VALUE ($) STAFF REC 535,000 01 REDUCTION STAFF REC VALUE ($) DECISION 676,500 01 REDUCTION DECISION VALUE ($) MOTION 655,800 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 4 ROW NO. LEVEL BER CASE NUMBER 11-BER008434 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 5978 COMBIS, CHRIS & COMBIS, LAUREN / THE MCDONALD APPRAISAL GROUP, INC ATTN: CAMERON LAINE 21167204 N REI ABS NUMBER 0001992630-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 4,674,900 APPELLANT OPINION VALUE ($) STAFF REC 2,800,000 01 REDUCTION STAFF REC VALUE ($) DECISION 3,203,100 01 REDUCTION DECISION VALUE ($) MOTION 3,203,100 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 9:00 AM 5 BER 11-BER010445 12339 CUNNINGHAM, WILLIAM & CUNNINGHAM, TERRI 21167106 N REI 0001992553-20112011-0000-0 01 Above Market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¶6 02'(/6)257+( 3523(57,(686('$6 &203$5('727+( $66(660(176$// ',))(5,1/$1' 9$/8(6/$1' 9$/8$7,216)257+,6 $5($$5(%$6('21 /$1'6$/(6217+( 68%-(&7675((7 $33($/$176 $335$,6$/67$7(6 7+$7/$1'9$/8(,6 3523(57<:$6 385&+$6(',1 9$&$17)25 ,1$ /(77(5)5207+( %8,/'(57+(5(:$6 $&26772%8,/'2) 0,//,21:+,&+ 727$/6 $3352;,0$7(/<72 0,//,21)257+( &26772&216758&7 $'-8670(1760$'( ,1&/8'(/$1' 9$/8$7,21 &255(&7,21$6 :(//$6322/$''(' $1'*5$'( &255(&7(' &2817<+$65(/,(' 217+(465$6 (9,'(1&( PAGE 5 of 42 0 3,271,900 1,500,000 01 REDUCTION 2,532,500 01 REDUCTION 2,532,500 BF/UM Board of Equalization and Review - September 20, 2012 9:00 AM 6 BER 11-BER009171 24482 D'ANDREA, CHRISTINE PATTON & PATTON, JOHN 21167107 N REI 0001992555-20112011-0000-0 01 Above Market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of 42 0 915,100 625,000 03 INCREASE 917,800 01 REDUCTION 860,800 BF/UM Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 7 ROW NO. LEVEL BER CASE NUMBER 11-BER009197 APPEAL ID 21978 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE FB PARTNERS LLC - ATTN: CHRISTOPHER W. BURCH 21164455 N REI ABS NUMBER 0001992294-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(5 $66(66('%$6('21 6$/(6,17+($5($ 6DOHV5DWLR &2' &RXQW\ V&DVH6$/(6 5(3257,1',&$7(6 $66(660(176,17+( 1(,*+%25+22'$5( $&&85$7(&2817< 5(&200(1'6$ 5('8&7,21+20( ,6(48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(3523(57< 2:1(5+$6 6833/,('$ )25&/2685(6$/( $6(9,'(1&( (&27+$7:$6 $/5($'<217+( /$1':$63/$&('21 7+(%8,/',1*$6 :(//7+$7,67+( 5($621)257+( 5('8&7,21 PAGE 7 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 480,000 APPELLANT OPINION VALUE ($) STAFF REC 350,000 01 REDUCTION STAFF REC VALUE ($) DECISION 441,300 01 REDUCTION DECISION VALUE ($) MOTION 415,700 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 8 ROW NO. LEVEL BER CASE NUMBER 11-BER010432 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 17635 GEORGE, K DOYLE & GEORGE, ADELE 21164118 N REI ABS NUMBER 0001991963-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 527,000 APPELLANT OPINION VALUE ($) STAFF REC 516,736 02 NO CHANGE STAFF REC VALUE ($) DECISION 527,000 02 NO CHANGE DECISION VALUE ($) MOTION 527,000 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME 9:00 AM 9 ROW NO. LEVEL BER CASE NUMBER 11-BER008851 APPEAL ID 6484 OWNER/ APPELLANT GOOLSBY, R KENT & GOOLSBY, PATRICIA PARCEL ID/ VIN CONSE NT ABS TYPE 21167139 N REI ABS NUMBER 0001992603-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(5 $66(66('%$6('21 6$/(6,17+($5($ $6:(//$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(1'6$1 ,1&5($6(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(3523(57< 2:1(5+$6 6833/,('$5(&(17 $335$,6$/7+$7+$6 %((1&203/(7(' )255(),1$1&($1' ,6$)7(57+('$7( 2)7+(5(9$/8$7,21 $//&2036,17+( $335$,6$/$5()520 $)7(57+('$7(2) 5(9$/8$7,21/$1' 7+(68%0,77(' $335$,6$/6+2:6 7+$77+(&2817< :$6127$66(66,1* $3352;,0$7(/< 6)72)7+(+20( 7+$7+$6%((1 &255(&7('$6:(// $6$ò%$7++$6 %((1$''('727+( &$5'+20(:$6 *,9(1$1(<% 5('8&7,21)520 72$//5(68/7(' ,1$1(7,1&5($6(,1 9$/8(2)7+( 3523(57< PAGE 9 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 753,400 APPELLANT OPINION VALUE ($) STAFF REC 475,000 03 INCREASE STAFF REC VALUE ($) DECISION 779,400 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 779,400 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 10 LEVEL BER CASE NUMBER 11-BER008901 APPEAL ID 24467 OWNER/ APPELLANT GRAHAM, HENRY & GRAHAM, PHYLLIS PARCEL ID/ VIN CONSE NT ABS TYPE 21167215 N REI ABS NUMBER 0001992650-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 853,900 APPELLANT OPINION VALUE ($) STAFF REC 500,000 01 REDUCTION STAFF REC VALUE ($) DECISION 799,400 01 REDUCTION DECISION VALUE ($) MOTION 744,900 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 11 LEVEL BER CASE NUMBER 11-BER010459 APPEAL ID 16684 OWNER/ APPELLANT GRUBB, JUDITH & GRUBB, WALTER PARCEL ID/ VIN CONSE NT ABS TYPE 21167152 N REI ABS NUMBER 0001992618-20112011-0000-0 REASON 01 Above Market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of 42 APPRAISER FOWLER, BRADLEY PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,030,700 APPELLANT OPINION VALUE ($) STAFF REC 785,000 01 REDUCTION STAFF REC VALUE ($) DECISION 942,900 01 REDUCTION DECISION VALUE ($) MOTION 942,900 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 9:00 AM 12 BER 11-BER008990 16789 HOWIE, WHITSON S JR & HOWIE, CAROL / BAUCOM, CLAYTOR, BENTON, MORGAN & WOOD, PA ATTN: KENNETH R. BENTON 21167214 N REI 0001992649-20112011-0000-0 01 Above Market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¶6 02'(/6)257+( 3523(57,(686('$6 &203$5('727+( $66(660(1766,7( 9$/8()5207+( $335$,6$/,6 ,1 $1'48$/,),(' 9$&$17/$1'6$/(6 2&&855('217+,6 675((77+(<:(5( .$1'7+( 3523(57<7+$7 $'-2,167+( 68%-(&7)25. $//',))(5,1/$1' 9$/8(6/$1' 9$/8$7,216)257+,6 $5($$5(%$6('21 /$1'6$/(6217+( 68%-(&7675((7 $33($/$176 $335$,6$/67$7(6 7+$7/$1'9$/8(,6 $ &255(&7,21727+( 3523(57<5(&25' &$5'2)$'',1*$ &$53257$1'$'(&. 3(57+($335$,6$/ +$6%((10$'($6 :(//$6$ 5('8&7,21727+( (<%12$'',7,21$/ &+$1*(,6 5(&200(1'('$7 7+,67,0( PAGE 12 of 42 0 642,500 355,000 01 REDUCTION 640,400 01 REDUCTION 640,400 BF/UM Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 13 LEVEL BER CASE NUMBER 11-BER008965 APPEAL ID 862 OWNER/ APPELLANT JOHNSON, LANCE H PARCEL ID/ VIN CONSE NT ABS TYPE 21167132 N REI ABS NUMBER 0001992590-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 823,100 APPELLANT OPINION VALUE ($) STAFF REC 675,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 823,100 02 NO CHANGE DECISION VALUE ($) MOTION 823,100 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 14 LEVEL BER CASE NUMBER 11-BER009248 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 12318 KELSO, DAVID & KELSO, PATRICIA 21167137 N REI ABS NUMBER 0001992601-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,113,100 APPELLANT OPINION VALUE ($) STAFF REC 855,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,097,700 01 REDUCTION DECISION VALUE ($) MOTION 1,097,700 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 9:00 AM 15 BER 11-BER009903 8810 LOCKWOOD, THOMAS & LOCKWOOD, CHARLOTTE 21167146 N REI 0001992612-20112011-0000-0 01 Above Market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of 42 0 1,182,200 875,000 01 REDUCTION 1,019,800 01 REDUCTION 1,019,800 UM/BF Board of Equalization and Review - September 20, 2012 9:00 AM 15 BER 11-BER-00990 8810 LOCKWOOD, TH 21167146 N REI 0001992612-2011-20 01 Above Mark OTHERS IN THE AREA. FOWLER, BR 9:00 AM 16 BER 11-BER009075 24187 LOPEZ-IBANEZ, NANCY C REVOC TRUST U/A 21167201 N REI 0001992623-20112011-0000-0 01 Above Market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¶6 02'(/6)257+( 3523(57,(686('$6 &203$5('727+( $66(660(1766,7( 9$/8()5207+( $335$,6$/,6 ,1 48$/,),('9$&$17 /$1'6$/(6 2&&855('217+,6 675((77+(<:(5( .$1'. +20(:$6 (;7(16,9(/< 5(129$7('. 3(50,77,1*,1 ,1&5($6(,6'8(72 $%$7+&2817 &255(&7,2112 $'',7,21$/&+$1*( ,65(&200(1'('$7 7+,67,0( PAGE 16 of 42 0 1,182,200 875,000 01 REDUCTIO 1,019,800 01 REDUCTIO 0 942,000 807,000 03 INCREASE 945,300 01 REDUCTION 1,019,800 UM/BF 895,500 UM/BF Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 17 LEVEL BER CASE NUMBER 11-BER008971 APPEAL ID 13352 OWNER/ APPELLANT LUX, JULIE & LUX, GERARD P JR PARCEL ID/ VIN CONSE NT ABS TYPE 21167212 N REI ABS NUMBER 0001992645-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,512,000 APPELLANT OPINION VALUE ($) STAFF REC 952,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,477,200 01 REDUCTION DECISION VALUE ($) MOTION 1,477,200 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 18 LEVEL BER CASE NUMBER 11-BER006832 APPEAL ID 5540 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE MACCUBBIN, ROBERT J JR & MACCUBBIN, T CASON 21167148 N REI ABS NUMBER 0001992614-20112011-0000-0 REASON 01 Above Market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¶6),(/' 9,6,7)2//2:,1*0< ),(/'9,6,7$1' 5(9,(:2)7+( '2&80(17$7,21 6833/,('$6:(//$6 7+(/,67,1*2) 7+(3523(57< 7+26($'-8670(176 6((03523(5322/ 9$/8(:$65('8&(' %$6('217+( &21',7,21$6 '(6&5,%('%<7+( 2:1(5 PAGE 18 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,167,200 APPELLANT OPINION VALUE ($) STAFF REC 660,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,157,200 01 REDUCTION DECISION VALUE ($) MOTION 1,157,200 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 19 LEVEL BER CASE NUMBER 11-BER009147 APPEAL ID 16079 OWNER/ APPELLANT MACFIE, CAROLE S PARCEL ID/ VIN CONSE NT ABS TYPE 21167217 N REI ABS NUMBER 0001992652-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 960,200 APPELLANT OPINION VALUE ($) STAFF REC 625,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 960,200 01 REDUCTION DECISION VALUE ($) MOTION 910,400 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 20 LEVEL BER CASE NUMBER 11-BER008868 APPEAL ID 24392 OWNER/ APPELLANT MAYEUX, R PAUL & MAYEUX, ELAINE PARCEL ID/ VIN CONSE NT ABS TYPE 21167208 N REI ABS NUMBER 0001992636-20112011-0000-0 REASON 01 Above Market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¶65(&25'6 ,1',&$7(.+$6 %((163(176,1&( 3(57+( $335$,6$/+$6%((1 0$'(12 $'',7,21$/&+$1*( ,65(&200(1'('$7 7+,67,0( PAGE 20 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 741,300 APPELLANT OPINION VALUE ($) STAFF REC 435,000 03 INCREASE STAFF REC VALUE ($) DECISION 792,900 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 792,900 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 21 LEVEL BER CASE NUMBER 11-BER010623 APPEAL ID 8809 OWNER/ APPELLANT MCKINLEY, WILLIAM R & MCKINLEY, MARY PARCEL ID/ VIN CONSE NT ABS TYPE 21167150 N REI ABS NUMBER 0001992616-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 760,600 APPELLANT OPINION VALUE ($) STAFF REC 368,150 01 REDUCTION STAFF REC VALUE ($) DECISION 745,900 01 REDUCTION DECISION VALUE ($) MOTION 745,900 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 9:00 AM 22 BER 11-BER008931 23925 POLHILL, MARK & POLHILL, ALEXANDRA 21167108 N REI 0001992557-20112011-0000-0 01 Above Market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³68%-(&76,7(,6$ /$5*(9(5< '(6,5($%/(*2/) &2856(/27´ 2:1(5&203$5(6 727+$7 3523(57<+$6+$' .:257+2) 3(50,77,1*6,1&( 68%-(&7+$6 81'(5:(17$3352; .6,1&(7+$7 6$0(7,0(/$1' 6$/(621 3523(57,(67+$7 $5(217+(6$0( 675((7$67+( 68%-(&7,1',&$7( /$1'9$/8$7,216 :$6(48$/,=(':,7+ 7+,63523(57< 6,=($'-8670(17 :$65(029('7+,6 ,67+(5($621)25 7+(5('8&7,21 6,1&(7+(6$/( $3352;,0$7(<. +$6%((163(1721 7+(,17(5,252)7+( +20( PAGE 22 of 42 0 1,097,000 858,000 01 REDUCTION 1,040,000 01 REDUCTION 1,040,000 BF/UM Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 23 LEVEL BER CASE NUMBER 11-BER009315 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 24472 SHIPPIE, STEPHEN & SHIPPIE, CAROL 21164456 N REI ABS NUMBER 0001992296-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(5 $66(66('%$6('21 6$/(6,17+($5($ $6:(//$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*(+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(3523(57< 2:1(5+$6 6833/,('$ )25&/2685(6$/( $6(9,'(1&( $335$,6$/6833/,(' ,6)520$1' 21/<&2036$1' :(5(6(17727+( 2)),&(&203$1' $5()520$1' &203,6)520 $1'+$6$1 $'-867('9$/8( 7+$7,6*5($7(5 7+$17+$72)7+( $66(660(173(5 7+(127(6,17+( $335$,6$/$1' $5($&7,9(&203 :$6127,1&/8'(' ,1$33($/$176 ,1)250$7,217+( &2817<+$687,/,=(' 48$/,),('6$/(6 )257+( 1(,*+%25+22' PAGE 23 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 532,700 APPELLANT OPINION VALUE ($) STAFF REC 500,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 532,700 01 REDUCTION DECISION VALUE ($) MOTION 493,200 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 24 LEVEL BER CASE NUMBER 11-BER008977 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 13431 TODD, HARRY & TODD, JUDITH 21167206 N REI ABS NUMBER 0001992632-20112011-0000-0 REASON 01 Above Market STAFF NOTES APPRAISER )RUHFORVXUHQD FOWLER, 6DOH'DWHQD6DOH BRADLEY 3ULFHQD 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO'DWH 73 V&DVHDQG,VVXHV 7$;3$<(53529,'(6 ,1)250$7,217+$7 3523(57<,629(5 $66(66('%$6('21 6$/(6,17+($5($ $6:(//$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(1'6$ 5('8&7,21+20(,6 (48,7$%/(:,7+ 27+(56,17+($5($ :,7+67$)) 5(&200(1'$7,21 6,7(9,6,7727+( 3523(57<+$6%((1 0$'(3523(57< 2:1(5+$6 6833/,('$5(&(17 $335$,6$/ $335$,6$/87,/,=(6 6$/(62)',))(5,1* /$1'9$/8(6 $'-8670(176)25 7+(&2036$5( ,1&216,67(17:,7+ 7+(&2817<¶6 02'(/6)257+( 3523(57,(686('$6 &203$5('727+( $66(660(176&203 ,6$6$/( 23,1,212)6,7( 9$/8()5207+( $335$,6$/,6 ,1 48$/,),('9$&$17 /$1'6$/(6 2&&855('217+,6 675((77+(<:(5( .$1'. +20(:$6+$6+$' 5(&(1783'$7(6 3(57+($335$,6$/ $1)7+($33($/$17 5('8&7,21,6'8(72 7+(*5$'($1'(<% %(,1*$'-867('72 (48$/,=(:,7+ 27+(56,17+($5($ 12$'',7,21$/ &+$1*(,6 5(&200(1'('$7 7+,67,0( PAGE 24 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 648,500 APPELLANT OPINION VALUE ($) STAFF REC 345,000 01 REDUCTION STAFF REC VALUE ($) DECISION 622,200 01 REDUCTION DECISION VALUE ($) MOTION 602,900 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 25 LEVEL BER CASE NUMBER 11-BER009245 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 16061 WINTER, CARLTON & WINTER, CARRIE 21167142 N REI ABS NUMBER 0001992607-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 950,800 APPELLANT OPINION VALUE ($) STAFF REC 720,000 01 REDUCTION STAFF REC VALUE ($) DECISION 804,000 01 REDUCTION DECISION VALUE ($) MOTION 785,500 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 26 LEVEL BER CASE NUMBER 11-BER009001 APPEAL ID 13348 OWNER/ APPELLANT WRIGHT, MALCOLM & WRIGHT, BARBARA PARCEL ID/ VIN CONSE NT ABS TYPE 21163128 N REI ABS NUMBER 0001991843-20112011-0000-0 REASON 01 Above Market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¶6 5(&200(1'$7,21 72&255(&77+,6 3$5&(/72$*5$'( 2)72(48$/,=( :,7+27+(56,17+( $5($68%-(&7 3523(57<,6*5$'(' $335235,$7/(<$1' (<%,6&216,67(17 :,7+7+(<($5%8,/7 $6:(//$6$3352; .,13(50,77,1*21 7+(5(6,'(1&( PAGE 26 of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 636,200 APPELLANT OPINION VALUE ($) STAFF REC 525,000 02 NO CHANGE STAFF REC VALUE ($) DECISION 636,200 02 NO CHANGE DECISION VALUE ($) MOTION 636,200 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 27 LEVEL BER CASE NUMBER 11-BER009430 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 13361 WYLIE, WILLIAM O JR & WYLIE, JUDITH 21167209 N REI ABS NUMBER 0001992637-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 712,100 APPELLANT OPINION VALUE ($) STAFF REC 485,000 01 REDUCTION STAFF REC VALUE ($) DECISION 674,700 01 REDUCTION DECISION VALUE ($) MOTION 633,700 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 28 LEVEL BER CASE NUMBER 11-BER010439 APPEAL ID 3450 OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ZUGER, JAMES & ZUGER, KATHLEEN 21167151 N REI ABS NUMBER 0001992617-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 1,067,300 APPELLANT OPINION VALUE ($) STAFF REC 700,000 01 REDUCTION STAFF REC VALUE ($) DECISION 1,037,900 01 REDUCTION DECISION VALUE ($) MOTION 1,037,900 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 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 29 BER 11-BER009166 10866 AGEENKO, ROBERT & AGEENKO, ILIEVA 00173322 N REI 0001420181-20112011-0000-0 01 Above Market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bove Market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of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 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 31 BER 11-BER009847 20411 BALL, JOHN & BALL, THELMA 18930139 N REI 0001928575-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 3ULFHSHU6)=LOORZ HTXLW\FRPSDUDEOH VDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR 73LVFRPSDULQJWKHLU RQHVWRU\KRPHWRPRVWO\ WZRVWRU\KRPHVRQDSHU 6)EDVLV2WKHUFRPSV VXEPLWWHGIRUHTXLW\KDYH WKHVDPHJUDGHDQGODQG YDOXHDVVXEMHFW6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 297,500 257,954 01 REDUCTION 272,000 01 REDUCTION 272,000 UM/BF 9:00 AM 32 BER 11-BER008895 11079 BARTH, KATHERINE & BARTH, CHARLES 00174235 N REI 0001420693-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV =LOORZ&KDUORWWH 2EVHUYHU 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGIRUVWRUP ZDWHULVVXHRQORW 3LFWXUHVGLGQ¶WVKRZDQ\ IORRGLQJQRUGLG73 PHQWLRQDQ\IORRGLQJ LVVXHV73LVXVLQJZKDW WKHKRPHVRULJLQDOO\VROG IRUWRWKHQHZUHYDOXDWLRQ DVVHVVPHQWV6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 375,300 320,000 01 REDUCTION 370,000 01 REDUCTION 366,000 UM/BF PAGE 30 of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 33 LEVEL BER CASE NUMBER 11-BER009216 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 11770 BAUER, WILLIAM T & BAUER, LINDA 00174212 N REI ABS NUMBER 0001420552-20112011-0000-0 REASON 01 Above Market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of 42 PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 749,700 APPELLANT OPINION VALUE ($) STAFF REC 670,000 03 INCREASE STAFF REC VALUE ($) DECISION 829,700 03 INCREASE IN VALUE DECISION VALUE ($) MOTION 829,700 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 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 34 BER 11-BER008893 14611 BROWN, THOMAS & BROWN, FRIEDA 00173331 N REI 0001420264-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWR EDWKVIURPWRSHU DSSUDLVDODQGLQWHULRU ZDOOFXVWRPDQG VKHHWURFN6XEMHFW LVDSRLQWORWZLWKRSHQ ZDWHUYLHZDQGVXSHULRU VKRUHOLQH73DSSUDLVDO VXEPLWVWKHVDPHFRPS WZLFHEXWRQO\VROGRQFH LQ7KHORWLVDFRYH ORWIURPDGLIIHUHQWWD[ 1+DQGRQO\D DGMXVWPHQWZDVPDGH &RPSLVDUHORFDWLRQ VDOHDQGDFRYHORW 2WKHUFRPSVVXEPLWWHG ZHUHFRYHORWVDOHV 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 1,158,400 800,000 01 REDUCTION 1,105,400 01 REDUCTION 1,105,400 BF/UM 9:00 AM 35 BER 11-BER009002 2019 DAGIT, WILLIAM G JR & DAGIT, LINDA 00173334 N REI 0001420279-20112011-0000-0 01 Above Market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of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 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 36 BER 11-BER010455 14634 GALLERON, BRUCE & GALLERON, LORINDA ANN 00173328 N REI 0001420255-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH6DOH SEVERN 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH1R DSSUDLVDOVXEPLWWHG73 XVHVVDOHVIURPGLIIHUHQW WD[1+VPRVWO\QRQ TXDOLILHG6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHV&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 866,400 650,000 02 NO CHANGE 866,400 02 NO CHANGE 866,400 BF/UM 9:00 AM 37 BER 11-BER009338 6102 HERRICK, RICHARD J & HERRICK, ALYS S 02710681 N REI 0001510551-20112011-0000-0 01 Above Market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of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 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 ($) MOTION 9:00 AM 38 BER 11-BER008894 13494 JACOBUS, EVERETT F JR & JACOBUS, MARTHA 00174210 N REI 0001420545-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH73 DSSUDLVDOXVHV GLVWUHVVHGVDOHV&RPS ZDVIRUHFORVHGLQ DQGVROGE\WKHEDQNLQ &RPSLVDEDQN VDOH&RPSLVDFRYH ORWEXWDSSUDLVDOVD\VLWLV VXSHULRUWRVXEMHFWDQGD DGMXVWPHQW ZDVPDGH6XEMHFW SURSHUW\LVDVVHVVHG HTXLWDEO\ZLWKRWKHU SURSHUWLHV&RXQW\ UHFRPPHQGVDQR FKDQJHLQYDOXHRI 0 866,800 670,000 02 NO CHANGE 866,800 02 NO CHANGE 866,800 BF/UM 9:00 AM 39 BER 11-BER010034 9118 LUCAS, JOSIAH & JONES, SALLY 18917129 N REI 0001926958-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 6)YDOXHMXPSHGWRR KLJKOLVWLQJVVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG ODQGXQLWW\SHWR60$& VDPHDVVXUURXQGLQJ SURSHUWLHV6XEMHFW EXLOGLQJOLVWLQJZDV FRUUHFWHGDWLQIRUPDO VWDJH6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 770,200 575,000 01 REDUCTION 341,800 01 REDUCTION 341,800 UM/BF PAGE 34 of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 40 BER 11-BER009646 8332 MCGARRY, EDWARD R 18930155 N REI 0001928593-20112011-0000-0 01 Above Market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bove Market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of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION 9:00 AM 42 BER 11-BER010221 41846 PERES, JILSON 18924203 N REI 0001927635-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV &RQGLWLRQRIKRPH ILJKWLQJIRUHFORVXUH HTXLW\ 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR 7D[1+KDVTXDOLILHG VDOHV6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 152,200 120,000 01 REDUCTION 137,500 01 REDUCTION 137,500 UM/BF 9:00 AM 43 BER 11-BER009683 9335 RADER, PATRICIA & RADER, JAMES 18929314 N REI 0001928432-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV &RQGLWLRQRIKRPH HTXLW\ 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG (<%IURPWR )23WR)63EHGURRPV WRKHLJKWWRVWRU\ DQGDGGLWLRQDO SK\VLFDO&RPSV VXEPLWWHGDOOKDYHVDPH JUDGHDQGODQGYDOXHDV VXEMHFW6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHV &RXQW\UHFRPPHQGVD UHGXFWLRQLQYDOXHRI 0 143,800 128,000 01 REDUCTION 124,300 01 REDUCTION 124,300 UM/BF PAGE 36 of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. LEVEL CASE NUMBER APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE ABS NUMBER REASON STAFF NOTES APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) 9:00 AM 44 BER 11-BER008987 27987 ROCHESTER, DAVID & ROCHESTER, DIANA 00174224 N REI 0001420596-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH73 DSSUDLVDOXVHV GLVWUHVVHGVDOHV&RPS ZDVIRUHFORVHGLQ DQGVROGE\WKHEDQNLQ &RPSLVDEDQN VDOH&RPSLVDFRYH ORWEXWDSSUDLVDOVD\VLWLV VXSHULRUWRVXEMHFWDQGD DGMXVWPHQWZDV PDGH6XEMHFWSURSHUW\ LVDVVHVVHGHTXLWDEO\ ZLWKRWKHUSURSHUWLHV &RXQW\UHFRPPHQGVD QRFKDQJHLQYDOXHRI 0 616,800 9:00 AM 45 BER 11-BER009267 10861 ROPER, MICHAEL & ROPER, ERIN 00173329 N REI 0001420257-20112011-0000-0 01 Above Market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of 42 APPELLANT OPINION VALUE ($) STAFF REC 500,000 02 NO CHANGE 1,055,667 01 REDUCTION STAFF REC VALUE ($) DECISION 616,800 02 NO CHANGE 1,204,200 01 REDUCTION DECISION VALUE ($) MOTION 616,800 UM/BF 1,204,200 BF/UM DECISION COMMENTS Board of Equalization and Review - September 20, 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 46 BER 11-BER009144 14673 WAGNER, T CHAD & WAGNER, SUSANNA 00173338 N REI 0001420287-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV =LOORZ 6DOHV5DWLR &2' &RXQW\CV&DVH&KDQJHG JUDGHIURPWRDQG LQWHULRUZDOOFXVWRP DQGVKHHWURFN73 VXEPLWWHGFRPSVWKDW ZHUHPRVWO\QRQ TXDOLILHGVDOHVRUFRYH ORWVZLWKLQIHULRUYLHZ 2WKHUFRPSVKDGVDPH ODQGYDOXHDVVXEMHFW 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 1,066,600 805,000 01 REDUCTION 940,800 01 REDUCTION 940,800 UM/BF 9:00 AM 47 BER 11-BER009328 10614 WALLIN, STEVE & WALLIN, LENA 00175107 N REI 0001420978-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73CV&DVHDQG,VVXHV &RPSDUDEOHVDOHV 6DOHV5DWLR &2' &RXQW\CV&DVH$GMXVWHG ODQGZLWK1+0RG0 GXHWREHLQJLQDFRYH DQGFRUUHFWHGVNHWFK &RPSRQ73DSSUDLVDO ZDVDIRUFHGVDOH 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 815,000 530,000 01 REDUCTION 715,200 01 REDUCTION 655,700 UM/BF 9:00 AM 48 BER 11-BER009784 20511 WASHKO, FRANK & WASHKO, ANN 18930106 N REI 0001928530-20112011-0000-0 01 Above Market )RUHFORVXUH1R STOVALL, 6DOH'DWH SEVERN 6DOH3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 2ULJLQDOOD\RXWQR XSGDWHV 6DOHV5DWLR &2' &RXQW\CV&DVH &RUUHFWHGURRIWR DUFKLWHFWXUDOVKLQJOHV DQG(<%IURPWR 6XEMHFWSURSHUW\LV DVVHVVHGHTXLWDEO\ZLWK RWKHUSURSHUWLHV&RXQW\ UHFRPPHQGVDUHGXFWLRQ LQYDOXHRI 0 315,200 280,000 01 REDUCTION 289,700 01 REDUCTION 289,700 UM/BF PAGE 38 of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 49 LEVEL BER CASE NUMBER 11-BER011470 APPEAL ID OWNER/ APPELLANT PARCEL ID/ VIN CONSE NT ABS TYPE 40049 BROOKSTONE DEV PARTNERS LLC 04718122 N REI ABS NUMBER 0001633243-20112011-0000-0 REASON 01 Above Market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of 42 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 2,445,100 APPELLANT OPINION VALUE ($) STAFF REC 2,050,000 01 REDUCTION STAFF REC VALUE ($) DECISION 2,262,500 01 REDUCTION DECISION VALUE ($) MOTION 2,050,600 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 50 LEVEL BER CASE NUMBER 11-BER009279 APPEAL ID 12589 OWNER/ APPELLANT CRISWELL, BRIAN P PARCEL ID/ VIN CONSE NT ABS TYPE 09509178 N REI ABS NUMBER 0001732042-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH1$ 6DOH'DWH1$6DOH 3ULFH1$ 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73CV&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\CV&DVH7+( 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( $'-8670(17 ,1&/8'($''(' %5,&.$1' &+$1*('7+(*5$'( 727+(&203 ,1)250$7,21 3529,'('%<73$5( 12748$/,),('6$/(6 6$/(67+( 68%-(&73523(57< ,6$66(66(' (48,7$/%</$1' *5$'((<%:,7+ 27+(53523(57,(6 ,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 40 of 42 APPRAISER WESTON, AL PENALTY AMOUNT ($) 0 PENALTY DECISION APPR VALUE ($) 270,100 APPELLANT OPINION VALUE ($) STAFF REC 240,000 01 REDUCTION STAFF REC VALUE ($) DECISION 254,000 01 REDUCTION DECISION VALUE ($) MOTION 254,000 UM/BF DECISION COMMENTS Board of Equalization and Review - September 20, 2012 TIME ROW NO. 9:00 AM 51 LEVEL BER CASE NUMBER 11-BER011459 APPEAL ID 23526 OWNER/ APPELLANT STRICKLAND, RANDY PARCEL ID/ VIN CONSE NT ABS TYPE 10511103 N REI ABS NUMBER 0001762324-20112011-0000-0 REASON 01 Above Market STAFF NOTES )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH/(66 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO 1$$SSUDLVDO'DWH 1$ 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 APPRAISER PENALTY AMOUNT ($) PENALTY DECISION APPR VALUE ($) APPELLANT OPINION VALUE ($) STAFF REC STAFF REC VALUE ($) DECISION DECISION VALUE ($) MOTION WESTON, AL 0 779,700 435,000 01 REDUCTION 649,800 01 REDUCTION 649,800 BF/UM WESTON, AL 0 272,200 173,000 01 REDUCTION 208,000 01 REDUCTION 208,000 BF/UM 6DOHV5DWLR &2' &RXQW\ V&DVH7+( 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( $'-8670(17 ,1&/8'(7232 $1'27+(5 )/22'3/$,16,=( 7+(733529,'('12 &203,1)250$7,21 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( 9:00 AM 52 BER 11-BER009028 9590 THOMAS, RAY & THOMAS, MARTHA SUE 15712105 N REI 0001875601-20112011-0000-0 01 Above Market )RUHFORVXUH<(6 6DOH'DWH 6DOH3ULFH 732SLQLRQRI9DOXH 733ULYDWH$SSUDLVDO $SSUDLVDO 'DWH 73 V&DVHDQG,VVXHV 7367$7(69$/8(,6 $%29(0$5.(7 6DOHV5DWLR &2' &RXQW\ V&DVH7+( 48$/,),('6$/(6 5(3257,63529,'(' 7+$7&217$,16 6(9(5$/6$/(67+( $'-8670(17 ,1&/8'(%$7+&2817 72(<%72 $1'75$)) 7+(68%-(&7 3523(57<,6 $66(66('(48,7$/%< /$1'*5$'((<% :,7+27+(5 3523(57,(6,17+( 1(,*+%25+22'7+( &2817< 5(&200(1'(' 9$/8(,6 65RU5HFRPPHQGHG 9$/8( PAGE 41 of 42 DECISION COMMENTS Board of Equalization and Review - September 20, 2012 Notes: 5HPDQGHGEDFNIURP6WDWHRULJLQDO37&37& 5HPDQGHGEDFNIURP6WDWHRULJLQDO37&37& 5HPDQGHGEDFNIURP6WDWHRULJLQDO37&37& )URP*XQWHU%HFN\ 0DUNHW9DODSSHDORQO\$SSHDOLQJEDVHGRQFRQWUDFWWRSXUFKDVHSULFH$UHDDSSUDLVHUDSSHDOIRU 5HPRYHGIURPWKHGRFNHWDQGDGGHGWRWKHGRFNHW )URP%LQQLH&RXUWDQH\ 6HQW:HGQHVGD\$XJXVW$0 7R%UDGVKDZ.DUHQ &F0DUWLQ6DQG\:DOODFH&DUPHOOD 6XEMHFW 7KLVDSSHDOZDVPDUNHGXQWLPHO\KRZHYHUWKHDSSHDOZDVWLPHO\+HKDVEHHQFRUUHFWHGLQ1&376DV%(5OHYHO $//0,187(6$&&(37('$1'$33529('$6/,67(')2572'$< 6+($5,1*%)80 Friday, September 21, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY PAGE 42 of 42 BER CHAIRMAN