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PTiAT, MAGZSTRAT]✓=RECOMMENDT7 :DZ�CISIQNS <br />VAB petitiozi:Nos' : ` .-2.017-- <br />Property Appraiser;' : , Managor" , <br />Petitioner. , Tax Consultant <br />Location , FC <br />Date of Hearing:; ..::. 'November.,'201°7' <br />Basic and":Underlying facts: <br />The subject;;of.tli;.learing is::tlie•`iangible.ersorial Prdperty(7PP) ofxXS�X located iii . <br />XXX`County • he heariiig:colnrzaencecl and %tkie: P.roperty.Appraiser. (PA) and Agent were <br />sworn and.•:�Y e"•,Sp"ecial 'IVla j'strafe .read. a shorr..:.oveiview: of:;.tl e rules" of, proceduze. and <br />:. <br />opepiiig.statement.into`the•recbrd..(Rule42D9-024"'(4):4C(6):1 <br />The: first issite•ao•�deteiinine<is whethertl�e.PA::;estalshed.:a.ptestzi�iptiori ofcbrrectness: <br />.(Rt, '"1M2 9024(7).` F A:C:) ; Both .parties are respoi s b "e. foz: ,• •resentin ""::relevant... aiid' <br />li g....;:.: <br />credible. ev we:-;..o:-suppoft-- their "values. '::After :review e.:. ppcia agistrate: must <br />,. a <br />consider thetiveaglitiof:tTie evid'erice`to`:a.staridard :of -proof under' E:S:. ;194.341 acid RIe < . <br />:. -.. <br />12D-9.02(3)(li) F:A:C.,;vi�hichis"preponderaiice;oftlie;evidence" <br />Property:Appraiser (PA); <br />The •PA read;:their:--"iiitroduct6iy cbminerits.as;:ao`°how.:fhe:assessinent-is .determincd;.'the <br />process :taken;: coiiscieratons:arid statutory .compliance;.Tlie'PA tlieri.re'ad.Ho'w the dight. <br />:. :. <br />criteria were pplged:: 'The ;:PA.st'ated Shat. the to C";iret iM. Was.'aocepted, a n to ,;yisit.was <br />Pe- rfoimed;.on �;and::photos;taken...TYie:-PA<Aiscussed how`the only.issue:in uestion _ ' <br />•:... . 4. <br />today is.ari: atidiion'al:`econorrii'c:obsolescerice facfor:';1e.di5eissed theX Contract°and ' <br />the giowth` ii'' X C Couniy.:."The .PA requesiecl:XX'ye rs: ofp oduction data: h ord''. to <br />develop•tleTt:o�uri:'inutrlity foirrltila: .Tlie PA p.eseiited;i:•liiiider that iricliided .the"'return; <br />data sheet; ei ;Yit criteria corisideratiori, 20X3 AB: decision,''XXPA and DOR" table :and., <br />•Iife assigr=e if -'-guides; )PT gifdelirie fq ;regtzests":.for funbti©rial,and economic. <br />obsolescence; :'"Darden court: case, XXPA Market' study,.' e ndiXs, plant capacity •'data; <br />consumption: a icl ;:econoirlic.:ohsol.esceiice calci Ia.tioris;". site Vis -It photos and. "rebuttal <br />evidence: ICOR; guidelines are 20 years"aridX'`A ;uses 10-1;5 .years.• :Tlie PA. stated that <br />the A. gerit;:usd:;;the.:daa from: 20XX only •arid' requested' x:2$.87 adjustctient: Tlie PA. <br />b'elieyes ,that:;therb'is -a`lack of data•to..siippori ari atiditional�.economic. obsolescence,.as . <br />production is ab'ove.ihe 10�year average. " ' <br />