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ftLY- 3 <br />range of $61 to $136. The subject assessed building value Is at $137.15/sfla, higher than the <br />highest petitioner sale, and higher than all but one PA sale. The average petitioner sales $/sfla <br />assessed value is $101. Considering the higher desirability of the single story configuration of the <br />most comparable sales, a value toward the midrange, or Just Value at $240/sfla and 100% Market <br />Value at $282/sfla is appropriate for the subject. This value supports an assessed building value <br />of $100/sfla. <br />Based on the evidence presented, the 100% Market Value of the arms length sale price of the <br />subject property is supported at $1,063,704. The Just Value, based on the 8th Criteria at 85%, is <br />indicated at $904,148. <br />Conclusion of Law: <br />D. Petition to be GRANTED. Petitioner did produce evidence that the Property Appraiser failed <br />to consider the eight factors and criteria in Fla. Stat. Section 193.011. The Petitioner produced <br />sufficient evidence that the Property Appraiser's value exceeds Just Value based on the f=irst, <br />Third, and Eighth Criterion. The evidence presented was sufficient to establish the value of the <br />property as specified on the first page of this report; therefore the petition should be granted. <br />-40- <br />