Board of Equalization and Review - October 18, 2012
Date run: 10/23/2012 11:27:48 AM
NCPTS V4
TR-121 Appeal Docket Report
Report Parameters:
Calendar Pk:
TIME
9:00 AM 1
ROW
NO.
5
LEVEL
BER
Docket Date:
CASE
NUMBER
11-BER005289
APPEAL
ID
14655
OWNER/
APPELLANT
ALDRICH,
JOSEPH D &
ALDRICH,
SUSAN D
10/18/2012
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20901408
N
REI
ABS NUMBER
0001974174-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
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PAGE 1 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
424,300
APPELLANT
OPINION VALUE
($)
STAFF REC
365,000 03 INCREASE
STAFF REC
VALUE ($)
DECISION
427,900 03 INCREASE
IN VALUE
DECISION
VALUE ($)
MOTION
426,000 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 1
BER
11-BER005289
14655
ALDRICH,
JOSEPH D &
ALDRICH,
SUSAN D
20901408
N
REI
0001974174-20112011-0000-0
01 Above
Market
systems and cosmetic
GEIER, JOHN
repairs. All major building
components have been
adequately maintained
and are functionally
adequate." Finally, the
Owner`s statements
seem strange to me. In
his original appeal
submission, he tells us
that, "In 2008-2009, I
placed my house on the
market for $475,000, and
then for $449,000 for
Land value only." The
County currently values
the Land at $315,000.
Yet, in the final appraisal
report submission, the
Owner`s cover letter
makes the statement,
"Part of the problem
appears to be an inflated
value of the land." I fail to
understand this. The
slight Increase to value
recommended resulted
when I changed the
County`s sketch to match
the one sent in by the
Owner. This property is
equitably appraised. No
further change is
recommended.
PAGE 2 of 62
0
424,300
365,000 03 INCREASE
427,900 03 INCREASE
IN VALUE
426,000 ZH/JA
Board of Equalization and Review - October 18, 2012
TIME
9:00 AM 2
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER005716
APPEAL
ID
15783
OWNER/
APPELLANT
ARMSTRONG,
FRED M &
ARMSTRONG,
NANCY L
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20901108
N
REI
ABS NUMBER
0001974094-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH'LG
1RW6WDWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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PAGE 3 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
439,700
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
443,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
420,300 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 3
BER
11-BER011537
3797
AUGEROT,
WILLIAM J
17502415
N
REI
0001905210-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
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PAGE 4 of 62
0
1,663,500
1,070,000 01
REDUCTION
1,289,500 01
REDUCTION
1,289,500 JA/ZH
Board of Equalization and Review - October 18, 2012
9:00 AM 3
BER
11-BER-01153
9:00 AM 4
BER
11-BER006564
3797
80
AUGEROT, WILLI
17502415
N
REI
0001905210-2011-20 01 Above Mark recommended.
BELLETETE,
ANTHONY W &
BELLETETE,
LAUREN K
21516129
N
REI
0002002949-20112011-0000-0
01 Above
Market
GEIER, JOHN
0
1,663,500
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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0
279,600
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PAGE 5 of 62
1,070,000 01 REDUCTIO
1,289,500 01 REDUCTIO
250,000 01
REDUCTION
269,400 01
REDUCTION
1,289,500 JA/ZH
269,400 ZH/JA
Board of Equalization and Review - October 18, 2012
TIME
9:00 AM 5
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER000528
APPEAL
ID
27704
OWNER/
APPELLANT
BYRD,
LORRAINE
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21101119
N
REI
ABS NUMBER
0001982457-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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PAGE 6 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
272,300
APPELLANT
OPINION VALUE
($)
STAFF REC
250,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
259,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
259,800 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 6
BER
11-BER011437
42816
CASSADA,
GARLAND S &
CASSADA,
KATHERINE C
18102124
N
REI
0001913142-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
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PAGE 7 of 62
0
984,200
868,500 01
REDUCTION
979,800 01
REDUCTION
955,200 JA/ZH
Board of Equalization and Review - October 18, 2012
TIME
9:00 AM 7
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER005097
APPEAL
ID
23858
OWNER/
APPELLANT
CONSTANGY, H
WILLIAM &
CONSTANGY,
DEBORAH N
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20927201
N
REI
ABS NUMBER
0001977774-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUUHIHUHQFHVWKUHH
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PAGE 8 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
359,700
APPELLANT
OPINION VALUE
($)
STAFF REC
300,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
359,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
356,500 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
9:00 AM 8
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER011365
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
10543
COOK, MICHAEL
21327346
N
REI
ABS NUMBER
0001997189-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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)RUHFORVXUH6DOH+HUH
DUHIRXUJRRG4XDOLILHG
6DOHVWRFRQVLGHU
'XOLQV
.QRE&RXUW
0F1DEE&RXUW
5LGGLFN
3ODFHDQG
%HUU\5LGJH5RDG
1RQHRIWKHVHDSSHDUWR
KDYHD6ZLPPLQJ3RRO
DQGZRXOGWKHUHIRUH
UHTXLUHDGMXVWPHQWIRU
WKDWDVZHOODVIRU6L]H
7KLVSURSHUW\LVHTXLWDEO\
DSSUDLVHG1R&KDQJHLV
WKHUHIRUHUHFRPPHQGHG
PAGE 9 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
232,400
APPELLANT
OPINION VALUE
($)
STAFF REC
176,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
232,400 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
232,400 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
9:00 AM 9
ROW
NO.
LEVEL
BER
CASE
NUMBER
11-BER005362
APPEAL
ID
14660
OWNER/
APPELLANT
DUNN, JAMES P
JR
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20901515
N
REI
ABS NUMBER
0001974200-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R%XWWKLV GEIER, JOHN
SURSHUW\ZDVSXUFKDVHG
RXWRI)RUHFORVXUHLQ
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHGDSSUDLVDO
UHSRUWWKH&DVH6FKLOOHU
,QGH[GDWDDQGUHFHQW
VDOHVEURNHQGRZQE\
WKHLU3ULFH3HU6TDXUH
)RRW
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWKDV
EHHQSUHSDUHGIRUWKH
SXUSRVHVRI0RUWJDJH
5HILQDQFLQJ,WLVEDVHG
RQWKUHH8QTXDOLILHG
6DOHVHDFKRIZKLFKWRRN
SODFHLQ$OOWKH
VDOHVDUHIRXQGLQ1%+V
RWKHUWKDQWKH6XEMHFW
&RPSLVD)RUFHG6DOH
&RPSLVD*RYCW%DQN
6DOHDQG&RPSLV
'LVDOORZHGDVD7UDQVIHU
ZKLFKLQFOXGHG3HUVRQDO
3URSHUW\7KHSXUFKDVH
SULFHVKRZQIRUWKH
6XEMHFWLVWKHSULFHIRU
ZKLFKWKH%DQNZDV
ZLOOLQJWRUHOHDVHDQRQ
SHUIRUPLQJDVVHW7KH
6XEMHFWZHQWLQWR
)RUHFOVXUHDW
RQ$VWKH
%(5LVZHOODZDUH3ULFH
3HU6TXDUH)RRWLVQRWD
YDOLGDSSUDLVDO
PHWKRGRORJ\7KHYDOXH
RQWKLVSURSHUW\ZDV
UHGXFHGDWWKHWLPHRI
WKH,QIRUPDO5HYLHZ7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUHZDUUDQWHG
PAGE 10 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,179,600
APPELLANT
OPINION VALUE
($)
STAFF REC
1,050,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,179,600 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
1,179,600 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 10
LEVEL
BER
CASE
NUMBER
11-BER004408
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
8438
HILL, TRACY
MADISON & HILL,
MILDRED R /
TERESA
MARTHA
WILSON
21133302
N
REI
ABS NUMBER
0001988089-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUDQGKHU
GDXJKWHUFLWHWKH&DVH
6FKLOOHU,QGH[WKHODFNRI
UHSDLUVRUXSJUDGHV
SHUIRUPHGRQWKHKRPH
DQGVDOHVRIIHULQJVLQWKH
1%+
6DOHV5DWLR
&2' &RXQW\CV&DVH$OOWKH
RIIHULQJVGLVFXVVHGE\
WKH2ZQHUDQGKHU
GDXJKWHUUHSUHVHQW
/LVWLQJVLQDQG
FDQQRWEHFRQVLGHUHG,Q
WKHODVWVXEPLVVLRQRI
LQIRUPDWLRQWKUHHVDOHV
DUHSUHVHQWHG&RPS
&DUSHQWHU'ULYHLV
D4XDOLILHG6DOH&RPS
5LPHUWRQ'ULYHLV
D)RUHFORVXUHDQG&RPS
&DUPHO6WDWLRQ
LVD6DOH7KH
2ZQHUPHQWLRQVWKHODFN
RIXSJUDGHVDQGVWDWH
WKDWWKHUHDUHFUDFNVLQ
WKHLQWHULRUH[WHULRUZDOOV
1RSLFWXUHVDUHSURYLGHG
7KH\PHQWLRQVWUXFWXUDO
UHLQIRUFHPHQWH[SHQVHV
RIEXWQRZULWWHQ
HVWLPDWHLVSURYLGHG,Q
WKH,QIRUPDO5HYLHZ
$SSUDLVHU,9-RHO6K\WOH
QRWHVWKDWWKH2ZQHUWROG
KLPWKHFUDFNVKDGEHHQ
UHSDLUHG7KHFXUUHQW
YDOXDWLRQRIWKHSURSHUW\
LVIXOO\VXSSRUWHGE\WKH
IROORZLQJVDOHVRQWKH
465
&DUSHQWHU'ULYH
'RWWV&RXUW
5\GHU$YHQXH
DQG
&RQQDQ/DQH
1HYHUWKHOHVV,JDYHWKH
2ZQHUWKHEHQHILWRIWKH
GRXEWDQGUHGXFHGWKH
(<%WRWKLVLVWKH
ORZHVW(<%IRXQGRQWKH
4657KLVSURSHUW\LV
HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 11 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
166,100
APPELLANT
OPINION VALUE
($)
STAFF REC
150,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
158,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
158,900 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 11
LEVEL
BER
CASE
NUMBER
11-BER006995
APPEAL
ID
33751
OWNER/
APPELLANT
HORTON,
TAMMY L
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21519123
N
REI
ABS NUMBER
0002003353-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUFRQWHQGVWKDWVKH
KDVQRGHFNDQGQR
UHPRGHOLQJKDVEHHQ
GRQHWRWKHKRPH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
2ZQHUVXSSOLHVQR
PDUNHWGDWDFRQFHUQLQJ
WKHYDOXHRIKHUSURSHUW\
7KH&RXQW\VKRZVWZR
3HUPLWVIRUD
)UHHVWDQGLQJ'HFNERWK
3HUPLWVIRUDQDPRXQWRI
,DPZRUNLQJRQ
WKHDVVXPSWLRQWKDWWKHUH
LVRQO\RQH'HFN,Q
UHYLHZLQJERWK*RRJOH
(DUWKDQG3LFWRPHWU\
WKHUHDSSHDUVWREHD
'HFNDYHU\ODUJHGHFN
,QFRQVLGHULQJWKH
UHPDLQGHURIWKH3HUPLW
+LVWRU\,KDYHUHGXFHG
WKH(<%WR7KLVLV
ORZHUWKDQDQ\VDOH
VKRZQRQWKH&RXQW\CV
4657KH&RXQW\CV
YDOXHLVVXSSRUWHGE\
VDOHVDW
3RUWSDWULFN/DQH
&OHDUNLUN&RXUW
+HDWKHUVKLUH
/DQH
3RUWSDWULFN/DQH
DQG
7\QHFDVWOH/DQH7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 12 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
197,500
APPELLANT
OPINION VALUE
($)
STAFF REC
175,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
188,500 01
REDUCTION
DECISION
VALUE ($)
MOTION
177,600 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 12
BER
11-BER005910
14999
MCCARREL,
MARGARET
KINARD
20901101
N
REI
0001974085-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVLQLWLDODSSHDO
VWDWHGDQRSLQLRQRI
YDOXHRIWR
RUOHVV
)ROORZLQJWKH,QIRUPDO
5HYLHZZKLFKUHQGHUHG
DYDOXHRIWKH
2ZQHUGHFLGHGWKHYDOXH
VKRXOGEHEHWZHHQ
DQG
EDVHGRQD5HORFDWLRQ
6DOHDQGWZR
6DOHV1RZWKH2ZQHULV
DVNLQJIRUD4XDOLW\
*UDGHUHGXFWLRQGRZQWR
$YHUDJHDQGD
)XQFWLRQDO'HSUHFLDWLRQ
'HGXFWLRQRIEDVHG
RQWKUHHYDOXDWLRQVLQKHU
1%+2ZQHUDOVR
VXEPLWVSKRWRVDQGD
/DQGRIIHULQJIURPDQ
DGMDFHQW1%+
6DOHV5DWLR
&RXQW\CV465LVEDVHG
RQRQHVDOHIURP
&2' &RXQW\CV&DVH8VLQJD
'LVDOORZHG5HORFDWLRQ
6DOHDQGWZR
6DOHV/LVWLQJVGRHVQRW
SURYLGHDQDSSURSULDWH
YDOXDWLRQIRU-DQXDU\
,QUHYLHZLQJWKH
2ZQHUCVGHVFULSWLRQRI
WKH6XEMHFWSURSHUW\ZH
VHHWKDWWKH5RRIWKH
*DV
)XUQDFH&RPSUHVVRU
WKH.LWFKHQ)ORRULQJ
6LQNDQG&DELQHWU\WKH
:LQGRZVDQG2QH
%DWKURRPKDYHDOOEHHQ
UHSODFHGVLQFH7KH
&RXQW\VKRZVQR
3HUPLWWLQJIRUWKHZRUNLQ
WKH.LWFKHQRUWKH
%DWKURRP7KH&RXQW\CV
(<%RILVYHU\
UHDVRQDEOH3OHDVHQRWH
WKDWERWKWKLV(<%DQG
WKH4XDOLW\*UDGHKDYH
EHHQXVHGZLWKRXW
FKDQJHVLQFHDWOHDVW
7KXVD*UDGH
&KDQJHLVQRW
FRQVLGHUHGDSSURSULDWH
HYHQWKRXJKWKLVJUDGH
KDVEHHQDSSOLHGWRRWKHU
KRPHVZLWKLQWKH1%+
&RQFHUQLQJWKH
DSSOLFDWLRQRID
)XQFWLRQDO'HSUHFLDWLRQ
'HGXFWLRQWKLVKDVRQO\
EHHQDSSOLHGZLWKLQWKLV
1%+WR5DQFKKRPHV
(DFKRIWKHWKUHH
H[DPSOHVLVVXFKD
KRPH$SSO\LQJWKLV
GHGXFWLRQWRWKLVKRPH
ZRXOGFUHDWHDQLQHTXLW\
PAGE 13 of 62
0
434,200
300,000 01
REDUCTION
412,400 01
REDUCTION
394,800 JA/ZH
Board of Equalization and Review - October 18, 2012
9:00 AM 12
BER
11-BER005910
14999
MCCARREL,
MARGARET
KINARD
20901101
N
REI
0001974085-20112011-0000-0
01 Above
Market
Likewise, this Deduction GEIER, JOHN
was not applied going
back to 2003, at least.
The slight reduction to
value was as a result of a
modification to the
sketch. This property is
equitably appraised. No
further change is
recommended.
PAGE 14 of 62
0
434,200
300,000 01
REDUCTION
412,400 01
REDUCTION
394,800 JA/ZH
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 13
LEVEL
BER
CASE
NUMBER
11-BER010980
APPEAL
ID
19173
OWNER/
APPELLANT
MCMILLAN,
RYAN C.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17517612
N
REI
ABS NUMBER
0001908238-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
6DOH'DWH
6DOH3ULFH
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGXSRQKLVUHFHQW
SXUFKDVHRIWKH6XEMHFW
SURSHUW\DQGWKH
VXSSRUWLQJDERYH
UHIHUHQFHGDSSUDLVDO
SUHSDUHGIRUWKDWVDOH
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
DSSUDLVDOUHSRUWLV
XQXVDEOHEHFDXVHLWV
6DOH&RPSDULVRQ
FRQFOXVLRQVDUHGUDZQ
IURPWKUHH6DOHV
DQGWZR$FWLYH/LVWLQJV
'XULQJWKH,QIRUPDO
5HYLHZWKHYDOXHRIWKH
/DQGZDVDGMXVWHGIRU
ERWK6L]HDQG)ORRGSODLQ
7KH%(5KDVUXOHGRQQR
OHVVWKDQIRXUQHDUE\
SURSHUWLHVZKLFKDUH
IRXQGLQWKH)ORRGSODLQ
7KHVHSURSHUWLHVDUH
5RFNO\Q
3ODFHGHFLVLRQPDGH
5RFNO\Q3ODFH
GHFLVLRQPDGH
3ODQWDWLRQ3ODFH
GHFLVLRQPDGH
DQG
0DQRU5RDG
GHFLVLRQPDGH
,QKDOI
WKHVHFDVHVWKH
)ORRGSODLQDOORZDQFH
ZDVDQGWKDWLV
ZKDWZDVXVHGRQWKLV
SURSHUW\GXULQJWKH
,QIRUPDO5HYLHZ2QWKH
RWKHUKDOIRIWKHFDVHV
WKH%(5XVHGD
'HGXFWLRQIRU)ORRGSODLQ
7KHUHFRPPHQGDWLRQIRU
UHGXFWLRQLVEDVHGRQ
LQFUHDVLQJWKH)ORRGSODLQ
$OORZDQFHIURPWR
3OHDVHQRWHWKDW
YHU\OLWWOHFKDQJHLQYDOXH
LVDVVRFLDWHGZLWKWKH
,PSURYHPHQWV0RVWWKH
YDOXHLVIRXQGLQWKH
/DQG7KLVSURSHUW\LV
HTXLWDEO\DSSUDLVHG1R
IXUWKHUFKDQJHVDUH
UHFRPPHQGHG
PAGE 15 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
386,800
APPELLANT
OPINION VALUE
($)
STAFF REC
180,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
341,800 01
REDUCTION
DECISION
VALUE ($)
MOTION
341,800 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 14
LEVEL
BER
CASE
NUMBER
11-BER005110
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
15353
MUNN, FRED O
SR & ATKINSON,
NORMA LOU
20901510
N
REI
ABS NUMBER
0001974192-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXSSOLHGWZR
VXEPLVVLRQVRIVHYHQ
DQGQLQH0/6VKHHWV
UHJDUGLQJERWK6DOHVDQG
/LVWLQJVLQWKHDUHD
6DOHV5DWLR
&RXQW\CV465LVEDVHG
RQRQHVDOHIURP
&2' &RXQW\CV&DVH,QWKH
ILUVWVXEPLVVLRQRIVHYHQ
0/6VKHHWVIRXUDUH
/LVWLQJVZKLFKGLGQRWVHOO
LQDQGWKH
UHPDLQLQJWKUHHDUH
'LVDOORZHG6DOHV,QWKH
VHFRQGVXEPLVVLRQILYH
DUH6DOHVWKUHH
IURPWKHILUVWVXEPLVVLRQ
D'LVDOORZHG%DQN6DOH
DQGWZR/LVWLQJV1R
6DOHVDQGRQHQHZ
/LVWLQJ1R6DOH,Q
UHYLHZLQJWKHZRUNGRQH
LQWKH,QIRUPDO5HYLHZ,
EHOLHYHHYHU\'HGXFWLRQ
ZDVJLYHQWKDWKDVEHHQ
SURYLGHGIRURWKHU
SURSHUWLHVLQWKLV1%+
3OHDVHQRWHWKDWWKH
KRPHLVYDOXHG
OHVVWKDQLWZDVLQ
DQGWKH6)<,VDUHYDOXHG
OHVVWKDQLQ
$Q\LQFUHDVHWRYDOXHLV
IRXQGLQWKH/DQG%DVHG
RQWKHVWDWHPHQWVIURP
WKH2ZQHUDQGWKH
2ZQHUCVVRQ,EHOLHYH
WKDWWKHEHVWUHOLHIWREH
SURYLGHGWRWKLV
+RPHRZQHU7D[SD\HULV
WKURXJKWKH(OGHUO\
([HPSWLRQ3URJUDP7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1R&KDQJHLV
WKHUHIRUHUHFRPPHQGHG
PAGE 16 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
503,700
APPELLANT
OPINION VALUE
($)
STAFF REC
400,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
503,700 01
REDUCTION
DECISION
VALUE ($)
MOTION
453,000 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 15
LEVEL
BER
CASE
NUMBER
11-BER011541
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21456
MYERS PARK
COUNTRY CLUB
INC
17502120
N
REI
ABS NUMBER
0001905042-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73
V&DVHDQG,VVXHV
7RWKHEHVWRIP\
NQRZOHGJH2ZQHUKDV
QRWVXEPLWWHGDQ\
LQIRUPDWLRQWRVXSSRUW
WKLVRSLQLRQRIYDOXH
6DOHV5DWLR
&2' &RXQW\
V&DVH7KLVFDVH
ZDVJLYHQWRWKH&RXQW\
IRUGHIHQVHDIWHUSP
0RQGD\2FWREHU
1RLQIRUPDWLRQKDV
EHHQSURYLGHGRWKHUWKDQ
WRUHIHUHQFHWKDWRWKHU
FDVHVZHUH
VLPXOWDQHRXVO\EHLQJ
DSSHDOHG7KH
UHFRPPHQGHGUHGXFWLRQ
LVEDVHGRQWKHIDFWRUV
WKDWWKH%(5DSSOLHGWR
WKHSURSHUW\QH[WGRRUDW
6KDURQ5RDGGXULQJLWV
0D\+HDULQJ
7KRVHIDFWRUVZHUH
'HGXFWLRQVWRWKH/DQG
IRU)ORRGSODLQ
9LHZDQG7UDIILF
7KHVDPH7UDIILF
'HGXFWLRQZDVPDGHWR
WKH'HSUHFLDWLRQRQWKH
,PSURYHPHQWV$OOWKHVH
'HGXFWLRQVZHUH
SURYLGHGWRWKH6XEMHFW
ZLWKRQHGLIIHUHQFH
)ORRGSODLQZDVRQO\
UHGXFHGEHFDXVH
)(0$)ORRGSODLQEDUHO\
LPSDFWVWKLVSURSHUW\
&RPPXQLW\)ORRGSODLQ
ZKLFKGRHVQRWUHTXLUH
)ORRGLQVXUDQFHGRHV
LPSDFWWKHSURSHUW\
KRZHYHULWGRHVQRW
FRPHQHDUWKH
,PSURYHPHQWV7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHVDUH
UHFRPPHQGHG
PAGE 17 of 62
APPRAISER
GEIER, JOHN
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
819,800
APPELLANT
OPINION VALUE
($)
STAFF REC
295,600 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
579,300 01
REDUCTION
DECISION
VALUE ($)
MOTION
579,300 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 16
LEVEL
BER
CASE
NUMBER
11-BER005656
APPEAL
ID
7603
OWNER/
APPELLANT
MYERS,
MICHAEL S
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20901209
N
REI
ABS NUMBER
0001974126-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUSURYLGHVWZR
OHWWHUVRQHSULRUWRWKH
,QIRUPDO5HYLHZDQGRQH
IROORZLQJWKH,QIRUPDO
5HYLHZ,QWKHPKH
UHYLHZVWKHPDUNHW
KLVWRU\RIKLV1%+DQG
GLVFXVVHVWKH
VSHFXODWLYHODQG
SXUFKDVHVGHPROLWLRQRI
ROGHUKRPHVDQGWKH
VXEVHTXHQWFRQVWUXFWLRQ
RIKXJKQHZKRPHV$OO
RIWKLVZDVWKHQIROORZHG
E\QXPHURXV
IRUHFORVXUHVZLWKWKH
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PAGE 18 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
424,300
APPELLANT
OPINION VALUE
($)
STAFF REC
350,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
424,300 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
424,300 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 17
LEVEL
BER
CASE
NUMBER
11-BER005994
APPEAL
ID
14665
OWNER/
APPELLANT
PROPST,
ROBERT B.
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
20901302
N
REI
ABS NUMBER
0001974136-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
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$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
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1RIXUWKHUFKDQJHLV
UHFRPPHQGHG
PAGE 19 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
435,900
APPELLANT
OPINION VALUE
($)
STAFF REC
225,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
404,100 01
REDUCTION
DECISION
VALUE ($)
MOTION
390,400 ZH/JA
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 18
BER
11-BER003898
12401
RANPARIA,
JAYSUKH S &
RANPARIA,
PUSHPA
21158145
N
REI
0001991116-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
2ZQHUKDVVXEPLWWHGD
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PAGE 20 of 62
0
628,200
504,000 01
REDUCTION
614,200 01
REDUCTION
614,200 JA/ZH
Board of Equalization and Review - October 18, 2012
9:00 AM 18
BER
11-BER003898
12401
RANPARIA,
JAYSUKH S &
RANPARIA,
21158145
N
REI
0001991116-20112011-0000-0
01 Above
Market
equitably appraised. No
further changes are
recommended.
GEIER, JOHN
0
628,200
504,000 01
REDUCTION
614,200 01
REDUCTION
614,200 JA/ZH
9:00 AM 19
BER
11-BER005029
4186
ROBINSON,
THOMAS K &
ROBINSON,
LESLIE T
20901402
N
REI
0001974168-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH
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5HDOWRU/DWHUKH
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GEIER, JOHN
0
432,000
385,000 02 NO
CHANGE
432,000 02 NO
CHANGE
432,000 JA/ZH
6DOHV5DWLR7KH
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PAGE 21 of 62
Board of Equalization and Review - October 18, 2012
9:00 AM 20
BER
11-BER005163
14011
SAEZ, PABLO
20901524
N
REI
0001974210-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
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6DOH3ULFH
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PAGE 22 of 62
0
570,300
455,500 02 NO
CHANGE
570,300 02 NO
CHANGE
570,300 ZH/JA
Board of Equalization and Review - October 18, 2012
9:00 AM 21
BER
11-BER011434
42813
SHELLEY,
MARTIN F &
SHELLEY,
MARTHA H
18102123
N
REI
0001913141-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVEDVHGRQWKHDERYH
UHIHUHQFHG&DURO\Q
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PAGE 23 of 62
0
973,800
735,000 01
REDUCTION
943,200 01
REDUCTION
866,700 JA/ZH
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 22
LEVEL
BER
CASE
NUMBER
11-BER007046
APPEAL
ID
21478
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
STACK, RICKY
E / VICKIE
STACK
21517139
N
REI
ABS NUMBER
0002003131-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1RQH6XEPLWWHG
$SSUDLVDO'DWH1$
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2ZQHUKDVVXSSOLHGD
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GEIER, JOHN
6DOHV5DWLR
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EXW1R+RPH/DWHULQ
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ZKLFKLVXQGHUWKH
SHUYLHZRIWKH32$7+H
UHPDLQLQJIRXUDUHUDWKHU
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UHSUHVHQWVDOHVQRUDUH
WKH\LQWKHVDPH1%+DV
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PAGE 24 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
143,900
APPELLANT
OPINION VALUE
($)
STAFF REC
120,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
143,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
135,700 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 23
LEVEL
BER
CASE
NUMBER
11-BER005903
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
13749
STOCK LOAN
SERVICES LLC ATTN: WENDY
ISAAC/ MICHEAL
KREN
20901316
N
REI
ABS NUMBER
0001974159-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<HV
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
)RUHFORVXUH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVILUVWDUJXPHQWLV
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1H[WWKH\RIIHUWKUHH
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7KHVDOHVDIWHU
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DSSUDLVDOUHSRUWOHDYHV
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&RPSDULVRQDQDO\VLV
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LVD/LVWLQJDVRIWKHGDWH
RIWKH5HSRUW1RYHPEHU
7KLVUHSRUWLV
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IRUWKH)RUHFORVXUH6DOH
RIWKH6XEMHFWRQ
IRU
7KH&RVW$SSURDFK
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KLJKHU6LWHYDOXHWKDQ
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DQG6DOHV+LVWRU\WKH
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7KH
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PAGE 25 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
1,564,200
APPELLANT
OPINION VALUE
($)
STAFF REC
1,200,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
1,564,200 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
1,564,200 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 24
LEVEL
BER
CASE
NUMBER
11-BER006875
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
14392
STRONG, CRAIG
B & STRONG,
JODI P
21520231
N
REI
ABS NUMBER
0002003605-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQLVEDVHG
RQWKHDERYHUHIHUHQFHG
DSSUDLVDOUHSRUW2ZQHU
LVDSSDUHQWO\XSVHWRYHU
WKHLQFUHDVHWRYDOXHDV
DUHVXOWRIWKH,QIRUPDO
5HYLHZ
6DOHV5DWLR
&2' &RXQW\CV&DVH7KH
,QFUHDVHWRYDOXHZDVD
UHVXOWRIWKHDSSUDLVDO
UHSRUW7KH&RXQW\
UHFRUGFODVVLILHG
6T)WRI/LYLQJ$UHDDV
6)%EXWWKHDSSUDLVDO
UHSRUWVKRZHGWKDWWKLV
DUHDZDV+HDWHG$LU
&RQGLWLRQHGDQG
WKHUHIRUHVKRXOGEH%$6
7KLVFRUUHFWLRQWRWKH
UHFRUGLVWKHUHDVRQIRU
WKH,QFUHDVH7KHUHSRUW
LVEDVHGRQWKUHH
4XDOLILHG6DOHVDQGRQH
VDOH&RPSLV
GUDZQIURPDGLIIHUHQW
1%+ZLWK/DQG9DOXHV
ZKLFKDUHNOHVVSHU
/RW7KHUHSRUWVWDWHV
WKDWWKHKRPHKDVDQ
(IIHFWLYH$JHRI
\HDUV7KH&RXQW\LV
XVLQJ\HDUV7KH
4XDOLW\*UDGHLVXQLIRUP
,QUHYLHZLQJWKH&RXQW\CV
465WKHIROORZLQJDUH
H[FHOOHQWUHIHUHQFH
SRLQWVIRUWKHYDOXHRQ
WKH6XEMHFW
.LUNKROP'ULYH
.LQW\UH
&RXUW
+HDWKHUVKLUH/DQHDQG
.LUNKROP'ULYH$VWKH
%(5UHYLHZVHDFKVDOH
SOHDVHUHPHPEHUWKDW
QRQHRIWKHVHVDOHVKDYH
D6ZLPPLQJ3RRO6)<,V
OLNHWKH6XEMHFW7KLV
SURSHUW\LVHTXLWDEO\
DSSUDLVHG7KHUHIRUH1R
&KDQJHVDUH
UHFRPPHQGHG
PAGE 26 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
200,700
APPELLANT
OPINION VALUE
($)
STAFF REC
186,000 02 NO
CHANGE
STAFF REC
VALUE ($)
DECISION
200,700 02 NO
CHANGE
DECISION
VALUE ($)
MOTION
200,700 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
9:00 AM 25
BER
11-BER005875
14321
SUTHERLAND,
FREDERICK
SCOTT &
SUTHERLAND,
KATHERINE B
20901317
N
REI
0001974161-20112011-0000-0
01 Above
Market
)RUHFORVXUH<HV
GEIER, JOHN
6DOH'DWH
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
6DOHUHSUHVHQWVD
%DQN*RYCW6DOHRIWKH
6XEMHFW2ZQHUCVRSLQLRQ
RIYDOXHLVGHULYHGIURP
DGGLQJWKH'LVWUHVVHG
3XUFKDVH3ULFHWRWKH
FRVWWRILQLVKFRQVWUXFWLQJ
WKHKRPH7KHILUVW
DSSUDLVDOUHSRUWZDV
SUHSDUHGIRUWKH
SXUFKDVHDQGEDVHGRQ
WKHSUHVXPHGFRQGLWLRQ
WKDWWKHKRPHZDV
FRPSOHWHGDQGLQFOXGHG
DSRRO7KHVHFRQG
DSSUDLVDOUHSRUWZDVD
0RUWJDJH5HILQDQFH
DSSUDLVDOIROORZLQJ
FRPSOHWLRQ
6DOHV5DWLR465
LVEDVHGRQRQHVDOH
&2' &RXQW\CV&DVH7KHILUVW
DSSUDLVDOUHSRUWLVEDVHG
RQWZR4XDOLILHG6DOHV
&RPSVDQGWZR
%DQN*RYCW6DOHVDQGD
)RUHFORVXUHWKLVZDVD
/LVWLQJDWWKHWLPHRIWKH
UHSRUW7KHVHFRQG
UHSRUWCV6DOHV
&RPSDULVRQLVXQXVDEOH
VLQFHLWUHOLHVVROHO\RQ
VDOHV7KH&RVW
DSSURDFKLVYHU\KHOSIXO
DQGLWFRPHVLQDW
ZKLFK
LQFOXGHVD'HGXFWLRQRI
IRU'HSUHFLDWLRQ
RQD1HZ+RPH$OVR
WKHSKRWRVVXSSRUWWKH
&RXQW\CVJUDGLQJRIWKH
6XEMHFW7KH%(5LV
DVNHGWRQRWHWKDWWKH
&RXQW\KDGD8&RQ
WKHYDOXDWLRQDVRI
7KH
DSSUDLVDOUHSRUWVZHUH
XVHGWRXSGDWHWKH
&RXQW\CVVNHWFKZKLFK
JHQHUDWHGDVOLJKWYDOXH
UHGXFWLRQ$OVRDQ
(FRQRPLF'HGXFWLRQIRU
7UDIILFZDVDSSOLHGWRWKH
/DQGWKLVZDV
DSSDUHQWO\OHIWRIILQ
HUURU(YHQWKRXJKWKH
ILUVWUHSRUWLQFOXGHGD
SRROZKLFKZDVQRWEXLOW
ZKHQWKLVUHSRUWLV
FRQVLGHUHGDORQJZLWK
WKH&RVW$SSURDFKIURP
WKHVHFRQGUHSRUW,
EHOLHYHWKH&RXQW\CV
YDOXHDW8&LV
FRPSOHWHO\DSSURSULDWH
PAGE 27 of 62
0
1,344,600
1,073,570 01
REDUCTION
1,285,700 01
REDUCTION
1,285,700 ZH/JA
Board of Equalization and Review - October 18, 2012
9:00 AM 25
BER
11-BER005875
14321
SUTHERLAND,
FREDERICK
SCOTT &
SUTHERLAND,
20901317
N
REI
0001974161-20112011-0000-0
01 Above
Market
This property is equitably GEIER, JOHN
appraised. No further
changes are
recommended.
0
1,344,600
1,073,570 01
REDUCTION
1,285,700 01
REDUCTION
1,285,700 ZH/JA
9:00 AM 26
BER
11-BER005337
15345
WINIGER, HANS
& WINIGER,
MARLISE
20901107
N
REI
0001974093-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GEIER, JOHN
6DOH'DWH
6DOH3ULFH1RQH
5HFRUGHG
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO'DWH
73CV&DVHDQG,VVXHV
2ZQHUCVRSLQLRQRIYDOXH
LVODUJHO\GULYHQE\WKH
DERYHUHIHUHQFHG
DSSUDLVDOUHSRUW
0
423,300
275,000 01
REDUCTION
421,800 01
REDUCTION
387,300 ZH/JA
6DOHV5DWLR7KH
&RXQW\CV465LVEDVHG
RQRQHVDOH
&2' &RXQW\CV&DVH7KH
&RXQW\IXOO\FRQVLGHUHG
WKHDSSUDLVDOUHSRUW
GXULQJWKH,QIRUPDO
5HYLHZSURFHVVDQGLW
UHVXOWHGLQD5HGXFWLRQ
RI7KHUHSRUW
LVEDVHGRQRQH4XDOLILHG
6DOH2QH4XDOLILHG6DOH
ZKLFKWKHQWUDQVIHUUHG
WKHVDPHGD\LQDQ
8Q4XDOLILHG7UDQVDFWLRQ
2QH)RUHFORVXUH2QH
6DOHDQG2QH
/LVWLQJZKLFKGLGQRWVHOO
7KHUHSRUWFODLPVWKDW
WKH(IIHFWLYH$JHRIWKH
KRPHLV\HDUVDQG
FLWHVGHIHUUHG
PDLQWHQDQFHZKLFK
LQFOXGHV,QWHULRU([WHULRU
SDLQWSRRUFRQGLWLRQ
GULYHZD\EHORZDYHUDJH
VZLPPLQJSRRODSURQ
DQGRXWGDWHGRYHUDOO
LQWHULRUFRQGLWLRQ
(VWLPDWHGFRVWWRFXUH
GHIHUUHGPDLQWHQDQFH
LWHPVQRWLQFOXGHG
PRGHUQL]DWLRQRILQWHULRU
LV
7KH&RXQW\LVXVLQJDQ
(<%RI<HDUV
ZKLFKUHVXOWVLQD
3K\VLFDO'HSUHFLDWLRQRI
MXVWRQWKH
KRXVH7KXVWKHFRVWWR
FXUHLVPRUHWKDQ
FRYHUHG7KHVOLJKW
UHGXFWLRQWRYDOXHLVWKH
UHVXOWRIDPLQRU
FRUUHFWLRQWRWKHVNHWFK
7KLVKRPHLVHTXLWDEO\
DSSUDLVHG1RIXUWKHU
FKDQJHLVUHFRPPHQGHG
PAGE 28 of 62
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 27
LEVEL
BER
CASE
NUMBER
11-BER006889
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
42234
DEVORE, IRIS
M / DEVORE,
ACTON &
STAFFORD, P.A.
- ATTN: FRED W.
DEVORE, III
19332301
N
REI
ABS NUMBER
0001934094-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1RKDUYHVWLQJRIWUHHVRU
RWKHUVWUXFWXUHVSODFHG
RQSDUFHO)HHOVWKDW
SDUFHOVKRXOGFRQWLQXHWR
EHLQXVHYDOXHSURJUDP
IRUIRUHVWU\GHIHUPHQW
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGKRPHDSSHDUVWREH
LQJRRGFRQGLWLRQ(<%LV
DWDWSUHVHQWDQG
*5$'(LVHTXLWDEOHWR
RWKHUUXUDOKRPHVLQ
QHLJKERUKRRG/LVWLQJ
LQIRZDVFRUUHFWHGWR
VKRZLPSURYHPHQWLV
UDQFKZLWKEDVHPHQW
LQVWHDGRIVWRU\KHDW
IXHOLVJDVDQGEDUQLQ
6)<,DUHDXQLWSULFHWR
QRYDOXHEHFDXVHLWLVLQ
WHDUGRZQFRQGLWLRQ
2ZQHUZDVGHQLHG
GHIHUUPHQWVWDWXVRI
IRUHVWU\EHFDXVHQRW
HQRXJKDFUHDJHLVLQ
SURGXFWLRQDQG
SDSHUZRUNZDVQRW
VXEPLWWHGLQDWLPHO\
PDQQHU65 PAGE 29 of 62
PENALTY
AMOUNT
($)
0
PENALTY
DECISION
APPR
VALUE ($)
734,100
APPELLANT
OPINION VALUE
($)
STAFF REC
373,900 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
525,000 01
REDUCTION
DECISION
VALUE ($)
MOTION
525,000 JA/ZH
DECISION
COMMENTS
Forestry Exemption
was approved as well
as the value change.
JA/ZH
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 28
LEVEL
BER
CASE
NUMBER
11-BER007651
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
22188
DRYE, STEVEN E
& DRYE, KELLI P
13917204
N
REI
ABS NUMBER
0001845462-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
&RPSDULQJSURSHUWLHVLQ
DUHDQHLJKERUKRRGWKHUH
LVDZLGHYDULDQFHLQSULFH
SHUVTXDUHIRRWRI
KRPHV)HHOV
DVVHVVPHQWVKRXOGEH
WDNHQRQDYHUDJHIURP
KRPHYDOXHVLQDUHD
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
0
202,000
0
249,100
APPELLANT
OPINION VALUE
($)
STAFF REC
187,000 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
191,900 01
REDUCTION
191,900 JA/ZH
249,100 02 NO
CHANGE
249,100 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVREHLQ
JRRGFRQGLWLRQ*UDGHLV
HTXLWDEOHWRRWKHUVLPLODU
SURSHUWLHVLQWKHDUHD
/DQGYDOXHLVEDVHG
60$&DQGWKLVLVXVHG
IRUDOOOSURSHUWLHVLQDUHD
WKHUHLVDGMXVWPHQWIRU
6:,0%8))(5
/LVWLQJZDVFRUUHFWHGWR
VKRZDUFKVKLQJOHV
LQVWHDGRIDVSKDOWURRI
FRYHULQJ&RPSV
SURYLGHGE\73KDYHQR
UHFHQWVDOHVLQIR65
9:00 AM 29
BER
11-BER011011
21227
FAISON NESBITT
ARROWOOD
VENTURE /
ASSESSMENT
ADVISORS ATTN: MIKE
ECKHOFF
16719301
N
REI
0001889213-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG
,VVXHV"""""""
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGWKDWLV]RQHG%
6&'7KHUHZDVQR
YDOXHFKDQJHIURP
DVVHVVPHQWWRWKH
RQH65 12&+$1*(
PAGE 30 of 62
GRIFFIN,
MIKE
1,200,000 02 NO
CHANGE
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 30
LEVEL
BER
CASE
NUMBER
11-BER006872
APPEAL
ID
733
OWNER/
APPELLANT
FOTIOU,
ATHANSIOS
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
21520606
N
REI
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
1RQHJLYHQ
0002003763-20112011-0000-0
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
154,100
154,100 01
REDUCTION
153,800 01
REDUCTION
153,800 JA/ZH
0
207,600
175,000 01
REDUCTION
201,600 01
REDUCTION
189,300 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
UHYLHZHGLQILHOGDQG
DSSHDUVWREHLQJRRG
FRQGLWLRQ*5$'(
/$1'9$/8((<%DUH
HTXLWDEOH&KDQJHG
VHFRQGDU\URRIFRYHUWR
EULFNLQVWHDGRI
1RRWKHULQIRSURYLGHG
65 9:00 AM 31
BER
11-BER006989
14389
HATHCOCK,
BEVERLY A &
HATHCOCK, TED
W
21525415
N
REI
0002004020-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6RPDQ\IRUHFORVXUHV
KDVEURXJKWYDOXHVGRZQ
LQDUHDDQGLKDYHKDG
VDOHVIDOOWKUXEHFDXVH
DSSUDLVDOFDPHLQVRORZ
73VWDWHVVWRUDJH
EXLOGLQJVKDYHQRWEHHQ
XQGHUSLQQHG
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQIDLU
FRQGLWLRQ(<%FKDQJHG
WRZKLFKLVWKH
VDPHDVDFWXDO*5$'(
LVHTLWDEOHWRRWKHU
KRPHVLQWKHDUHD
/LVWLQJLQIRFKDQJHGWR
VKRZDUFKVKLQJOHV
LQVWHDGRIDVSKDOWDQG
KHDWIXHOWRJDV
VWRUDJHEXLOGLQJWDNHQRII
FDUGEHFDXVH73VWDWHV
WKH\DUHQRW
XQGHUSLQQHG&RPSV
SURYLGHGLQFOXGHV
VDOHVXQTXDOLILHG
IRUHFORVXUHVDOHVDQG
SDUFHOVLQGLIIHUHQW
QHLJKERUKRRGV1R
DSSUDLVDOVXSSOLHGMXVWD
VHOOHUVUHSRUWQRWGDWHG
65 PAGE 31 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 32
LEVEL
BER
CASE
NUMBER
11-BER007453
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
18858
HICKS, JOHN
EDWARD &
HICKS, VELMA M
19707207
N
REI
ABS NUMBER
0001943036-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
121(*,9(1
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
$VVHVVPHQWWRKLJKQR
EXLOGLQJVRQSDUFHO
SURGXFHVQRUHYHQXH
DQGKDVQRURDGDFFHVV
SURSHUW\VHUYHVQRWKLQJ
PRUHWKDQWRKROGWKH
ZRUOGWRJHWKHU
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
GRIFFIN,
MIKE
0
309,200
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH%/'5
6$/(
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9$/8(72+,*+
%$6('21$335$,6$/
0
521,000
APPELLANT
OPINION VALUE
($)
STAFF REC
0 01
REDUCTION
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
265,000 01
REDUCTION
265,000 JA/ZH
538,100 03 INCREASE
IN VALUE
538,100 ZH/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQUXUDOSDUWRI
FRXQW\WKDWLVSULFHGRQ
WKHDFUHEDVHDW
SHUDQGVSOLWVWKHFRXQW\
OLQHRQVPDOOSRUWLRQ
/DQGOLQHDGMXVWPHQWIRU
6+$3(DGGHGWR
7232%DVHSULFHLV
HTXLWDEOHWRRWKHU
YDQFDQWODQGSDUFHOVLQ
WKHDUHD65 9:00 AM 33
BER
11-BER011500
23673
HORTON,
WILLIAM A
19340604
N
REI
0001936589-20112011-0000-0
01 Above
Market
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQOLNH
QHZFRQGLWLRQV*5$'(
ZDVFKDQJHGGXULQJWKH
LQIRUPDOVWDJHWRDQG
WKH/$1'9$/8(LV
HTXLWDEOHWRRWKHUKRPHV
LQWKHDUHD6TXDUH
IRRWDJHZDVFRUUHFWHGRQ
XSSHUVWRU\SHUVNHWFK
WKDWZDVSURYLGHE\73
DSSUDLVDO7KHUHZDVQR
VLWHYDOXHJLYHQLQWKH
DSSUDLVDOVXSSOLHGDQG
FRPSVLQFOXGHG
XQTXDOLILHGIRUHFORVXUH
JRYCWEDQNVDOH
DQGDOVRDKRPHLQD
GLIIHUHQWQHLJKERUKRRG
ZLWKOHVVODQGYDOXH65
PAGE 32 of 62
460,000 03 INCREASE
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 34
LEVEL
BER
CASE
NUMBER
11-BER007012
APPEAL
ID
17983
OWNER/
APPELLANT
J T
INVESTMENT
PROPERTIES
LLC
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
19303349
N
REI
ABS NUMBER
0001931076-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH<(6
6DOH'DWH6DOH
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
+RXVHLV\HDUVROG
DQGQHHGVDORWRIZRUN
GRQH
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
GRIFFIN,
MIKE
0
116,000
96,600 01
REDUCTION
111,000 01
REDUCTION
111,000 JA/ZH
GRIFFIN,
MIKE
0
582,800
373,650 08 APRV PT
EXMPT/EXC
582,800 01
REDUCTION
469,400 JA/ZH
DECISION
COMMENTS
6DOHV5DWLR
&2'
&RXQW\CV&DVH
3URSHUW\ZDVUHYLHZHGLQ
WKHILHOGDQGDSSHDUVWR
EHLQIDLUFRQGLWLRQ(<%
FKDQJHGWRIRUWKLV
/$1'9$/8(DQG
*5$'(LVHTXLWDEOHWR
RWKHUSDUFHOVLQ
QHLJKERUKRRG/LVWLQJ
ZDVFRUUHFWHGWRVKRZ
DUFKVKLQJOHURRIFRYHU
LQVWHDGRIDVSKDOW$OO
FRPSVSURYLGHGZHUH
XQTXDOLILHGIRUFHG
IRUHFORVXUHRUJRYCWEDQN
VDOHV65 9:00 AM 35
BER
11-BER006830
42793
JOHNSON,
JAMES &
JOHNSON, JUDY
13920114
N
REI
0001845609-20112011-0000-0
20 Eldr-Late
Ap
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
/RRNLQJIRUWD[UHOLHI
EHFDXVHRIPHGLFDO
FRQGLWLRQVDQG
KRVSLWDOL]DWLRQ
6DOHV5DWLR
&2'
&RXQW\CV3URSHUW\ZDV
UHYLHZHGLQWKHILHOGDQG
DSSHDUVWREHLQJRRG
FRQGLWLRQ/$1'OLQHZDV
DGMXVWHGWRVKRZ6+$3(
DQG6:,0%8))(5
/LVWLQJLQIRLVFRUUHFW
RQWKHUHFRUGFDUG
&RPSVSURYLGHGE\73
GRQRWKDYHDFUHDJHRQ
WKHSDUFHO
5(&200(1',1*
$33529$/2)
(/'(5/<7$;5(/,()
)25217232)
5('8&7,212)
9$/8(
PAGE 33 of 62
Late EE application
was approved by the
board. JA/ZH
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
ABS NUMBER
REASON
STAFF NOTES
APPRAISER
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
9:00 AM 36
BER
11-BER002191
33832
LAND GROWTH
LLC / CAUDLE &
SPEARS, P.A. %
IAN BYRNE
19322108
N
REI
0001932974-20112011-0000-0
01 Above
Market
)RUHFORVXUH1R
GRIFFIN,
6DOH'DWH
MIKE
6DOH3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH$SULO
73CV&DVHDQG,VVXHV
$SSUDLVDO
6DOHV5DWLR1$
&2'1$
&RXQW\CV&DVH7KH
&RXQW\KDVXVHGWKH
&RVWDSSURDFKWR
GHWHUPLQHWKHYDOXHDQG
UHFRPPHQGVDUHGXFWLRQ
LQYDOXH
&RXQW\65
0
3,759,300
3,375,000 01
REDUCTION
9:00 AM 37
BER
11-BER006947
7119
LUCAS, REGINA
MARIE & JOHN
EDWARD
DEBERRY
21526129
N
REI
0002004137-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH1$
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDO
0
263,200
247,000 01
REDUCTION
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHJRRG
FRQGLWLRQ*5$'(LV
HTXLWDEOHWRRWKHUKRPHV
LQWKHDUHD/DQGYDOXH
LVFRPSDUDEOHWRRWKHUV
WKDWXVHDUFHEDVH
YDOXHVEDVHGRQVL]H
/LVWLQJLQIRZDVFRUUHFWHG
RQVNHWFKWRJHWVTXDUH
IRRWDJHFRUUHFWIURP
WRDV
PHDVXUHGLQDSSUDLVDO
+RXVHDQGODQGYDOXHLV
HTXLWDEOHWRFRPSVXVHG
EXWVXEMHFWKDVPDQ\
\DUGLWHPVWKDWEULQJV
DVVHVVPHQWXS&RPSV
DUHTXDOLILHGVDOHVEXW
VRPHKDYHGLIIHUQHWODQG
YDOXHVIURPGLIIHUHQW
QHLJKERUKRRGV65
PAGE 34 of 62
GRIFFIN,
MIKE
STAFF REC
VALUE ($)
DECISION
3,759,300 02 NO
CHANGE
269,900 01
REDUCTION
DECISION
VALUE ($)
MOTION
3,759,300 JA/ZH
256,300 JA/ZH
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 38
LEVEL
BER
CASE
NUMBER
11-BER007014
APPEAL
ID
17086
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
MYERS, JAMES
G
19314146
N
REI
ABS NUMBER
0001932507-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH<(6
GRIFFIN,
6DOH'DWH6DOH MIKE
3ULFH
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9DOXHVKDYHGHFOLQHG
DURXQGVLQFH
6HSWHPEHU
3URSHUW\ZDVSXUFKDVHG
IRUWKLVSULFH&DVH
6KLOOHULQGLFDWHVYDOXHV
DUHGRZQ
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
225,400
169,000 01
REDUCTION
218,700 01
REDUCTION
189,700 ZH/JA
0
157,500
127,000 01
REDUCTION
157,500 01
REDUCTION
131,600 ZH/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQ/$1'
9$/8(DQG*5$'(DUH
HTXLWDEOHWRRWKHU
SURSHUWLHVLQWKH
QHLJKERUKRRG7KHUH
ZDVDQDGMXVWPHQWIRU
6:,0%8))(5$OO
FRPSVSURYLGHGE\73
LQFOXGHVXQTXDOLILHG
IRUHFORVXUHRU
JRYCWEDQNVDOHV65
9:00 AM 39
BER
11-BER011518
47041
STEVENSON,
SHERRY D
09513172
N
REI
0001734008-20112011-0000-0
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
9$/8(72+,*+
%$6('213(5621$/
-8'*(0(17
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQ*5$'(
/$1'9$/8(DUH
HTXLWDEOHWRRWKHUSDUFHOV
LQWKHQHLJKERUKRRG$OO
OLVWLQJLQIRLVFRUUHFWRQ
UHFRUGFDUG1R
FRPSDUDEOHLQIRZDV
SURYLGHG65 12
&+$1*(
PAGE 35 of 62
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 40
LEVEL
BER
CASE
NUMBER
11-BER006894
APPEAL
ID
42075
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
SUNDRA, IAN D
& SUNDRA,
BECKY S
19333478
N
REI
ABS NUMBER
0001934551-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
APPRAISER
)RUHFORVXUH12
GRIFFIN,
6DOH'DWH1$6DOH
MIKE
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9$/8(72+,*+
%$6('21$335$,6$/
PENALTY
AMOUNT
($)
PENALTY
DECISION
APPR
VALUE ($)
APPELLANT
OPINION VALUE
($)
STAFF REC
STAFF REC
VALUE ($)
DECISION
DECISION
VALUE ($)
MOTION
0
249,100
205,000 01
REDUCTION
260,600 01
REDUCTION
246,900 JA/ZH
0
174,800
168,000 03 INCREASE
176,800 03 INCREASE
IN VALUE
176,800 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHLYHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQ*5$'(
/$1'9$/8(DQG(<%
LVHTXLWDEOHWRWRRWKHU
KRPHVLQWKHDUHD
6NHWFKZDVFRUUHFWHGSHU
LQIRVXSSOLHGE\73
DSSUDLVDOIRUVTXDUH
IRRWDJHDQGEDWKFRXQWV
$OOFRPSVSURYLGHGDUH
IURPH[FHSWWKHLV
DXQTXDOLILHGIRUHFORVXUH
VDOH65
9:00 AM 41
BER
11-BER007402
17076
TORRENCE,
LLOYD C &
TORRENCE,
SARAH L
19347138
N
REI
0001938129-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
$SSUDLVDO
'DWH
73CV&DVHDQG,VVXHV
9DOXHWRKLJKEDVHGRQ
DSSUDLVDOWKDWZDV
VXEPLWWHGDQGIHHOVWKH
ERDUGVKRXOGNQRZKRZ
WRUHDGWKHGRFXPHQW
DQGHYDOXDWHLWWRZKHUH
WKHDVVHVVPHQWVKRXOG
FRPHGRZQZLWKRXW
KDYLQJWRDSSHDU
6DOHV5DWLR
&2'
&RXQW\CV&DVH3URSHUW\
ZDVUHYLHZHGLQWKHILHOG
DQGDSSHDUVWREHLQ
JRRGFRQGLWLRQ*5$'(
QDG/$1'9$/8(6DUH
HTXLWDEOHWRRWKHUVLQWKH
QHLJKERUKRRG/LVWLQJ
LQIRZDVFRUUHFWHGRQ
UHFRUGFDUGSHULQIR
VXSSOLHGE\73DSSUDLVDO
WRVKRZDUFKVKLQJOHV
LQVWHDGRIDVSKDOWDQG
VHFRQGDU\IORRULQJEHLQJ
FHUDPLFWLOH7KHUH
ZDVQRRSLQLRQRIVLWH
YDOXHJLYHQLQWKH
DSSUDLVDOUHSRUWDQGDOO
FRPSVDOHVDSSHDUVWR
EHIURPDIWHUWKH
UHYDOXDWLRQGDWH
65 PAGE 36 of 62
GRIFFIN,
MIKE
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 42
LEVEL
BER
CASE
NUMBER
11-BER007621
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17841
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507304
N
REI
ABS NUMBER
0001883251-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
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
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 43
BER
11-BER007626
17846
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507305
N
REI
0001883252-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 44
BER
11-BER007639
17844
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507307
N
REI
0001883254-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 PAGE 37 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 45
LEVEL
BER
CASE
NUMBER
11-BER007615
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17842
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507308
N
REI
ABS NUMBER
0001883255-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
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
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 46
BER
11-BER007631
17840
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507309
N
REI
0001883256-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 47
BER
11-BER007643
17845
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507310
N
REI
0001883257-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 PAGE 38 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 48
LEVEL
BER
CASE
NUMBER
11-BER007619
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17843
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507315
N
REI
ABS NUMBER
0001883262-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
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
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 49
BER
11-BER007622
17838
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507316
N
REI
0001883263-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 50
BER
11-BER007627
17836
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507317
N
REI
0001883264-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 PAGE 39 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 51
LEVEL
BER
CASE
NUMBER
11-BER007635
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
CONSE
NT
ABS
TYPE
17837
TRIVEN
PROPERTIES
LLC - ATTN:
JUDSON
STRINGFELLOW
16507318
N
REI
ABS NUMBER
0001883265-20112011-0000-0
REASON
01 Above
Market
STAFF NOTES
)RUHFORVXUH12
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
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
27,000
12,000 01
REDUCTION
16,200 01
REDUCTION
16,200 JA/ZH
GRIFFIN,
MIKE
0
43,700
22,000 02 NO
CHANGE
43,700 02 NO
CHANGE
43,700 ZH/JA
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 52
BER
11-BER007634
17839
TRIVEN
PROPERTIES
LLC -ATTN:
JUDSON
STRINGFELLOW
16507306
N
REI
0001883253-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
ODQGLQ7KRPSVRQ%URRN
VXEGLYLVLRQRWKHUSDUFHOV
KDYHEHHQDGMXGLFDWHGLQ
WKHQHLJKERUKRRGDQG
ZDVJLYHQ(&2120,&
IRUPDUNHWGRZQWXUQ
65 9:00 AM 53
BER
11-BER007329
17987
WILLIAMS, ZANE
H & WILLIAMS,
BRYTE B
19344159
N
REI
0001937577-20112011-0000-0
01 Above
Market
)RUHFORVXUH12
6DOH'DWH1$6DOH
3ULFH1$
732SLQLRQRI9DOXH
733ULYDWH$SSUDLVDO
1$
$SSUDLVDO'DWH1$
73CV&DVHDQG,VVXHV
5XQRIIZDWHUIURPRWKHU
ORWV
6DOHV5DWLR
&2'
&RXQW\CV&DVH9DFDQW
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DECISION
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ROW
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LEVEL
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NUMBER
APPEAL
ID
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Board of Equalization and Review - October 18, 2012
TIME
ROW
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LEVEL
CASE
NUMBER
APPEAL
ID
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N
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9:00 AM 59
BER
11-BER006826
15590
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& FARLEY, MARY
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ROW
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NUMBER
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ID
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Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
LEVEL
CASE
NUMBER
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ID
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DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 67
LEVEL
BER
CASE
NUMBER
11-BER007534
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Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
LEVEL
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NUMBER
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ID
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DECISION
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PAGE 54 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
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ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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PAGE 55 of 62
DECISION
COMMENTS
Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 84
LEVEL
BER
CASE
NUMBER
11-BER011432
APPEAL
ID
11694
OWNER/
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OSBORNE,
MICHAEL &
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KELLY W
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ID/ VIN
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Board of Equalization and Review - October 18, 2012
TIME
ROW
NO.
9:00 AM 85
LEVEL
BER
CASE
NUMBER
11-BER010642
APPEAL
ID
OWNER/
APPELLANT
PARCEL
ID/ VIN
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NT
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TYPE
42789
PRAIRIE
BROOKWOOD
LLC / PROPERTY
TAX
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MASENTHIN, CMI
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13,472,300
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NUMBER
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ID
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9:00 AM 86
BER
11-BER007701
7879
PUETT,
DOROTHY JEAN
ET AL - ATTN:
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TIME
ROW
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LEVEL
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NUMBER
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ID
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11-BER007637
17834
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TIME
ROW
NO.
LEVEL
CASE
NUMBER
APPEAL
ID
OWNER/
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NT
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9:00 AM 92
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11-BER011498
38197
WALGREEN CO
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COMMENTS
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TIME
ROW
NO.
9:00 AM 94
LEVEL
BER
CASE
NUMBER
11-BER010149
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ID
644
OWNER/
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NT
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Tuesday, October 23, 2012 BER MEETING MINUTES - APPROVED AND SIGNED BY
PAGE 62 of 62
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STAFF REC
VALUE ($)
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300 01
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300 JA/ZH
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COMMENTS