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that adepressed-: cgristraatibn' in:arketi negati' ely'.; ffects . ;XX�� — in.. 'his : data, he <br />preserited:.charts frorri; the: US' Census Bui eau; : eiriplayment .suiveys; -ander consumption: <br />in-,metric,.toris; • ,:I--&--developed�� -'a::cliart.aflowing:;the .pro it' Losses. Since `' OXX, anda <br />cal eul:ation:of•an inutility factor of. %. This iiiiitfity;'factor zs appled'to.the;depreciated:.. <br />valile:.ta ;establisha�ie:'Taxpayer's �E:stimate:.of Value, M-there:-are disereparicies:'in these <br />two rriodels;: th re'::are differences in, the Taxpayer's:. Value. ;; :.'the: PA:: has used a scale ' . - '• <br />factor;of:: 6=:anel ;7:. pplied' to '.ati':•avezage :of..2Q X;`: :2OX ':producti .n- numbers...: coin <br />o <br />XX LXX. to-;develop them own > coriomic Ob�lescence-..factor. .Time :P.A'.s- factors.:•are ` <br />4:04 or <br />Conelusfl®las .aif haw <br />The:.l'A' considered`ai ,6-4,6e factors; approaelies: fo.::�ialue.'. t d•:4ppraisal 'methodol-ogy'to <br />:.. <br />show, by a prepoiicieraiice'of:the eviden&" at'tl a assessments represent Just-VA- or.are . . <br />arbitrarily:ased:oripractices different.firom:appraisal::praiticesgenerally:pplied.bythe <br />TAJO �'comparabl'e property;`within the county: .nq PA`: showed thaf the Barrie data was <br />used. in-tlie :previous, year. The PA que4 of 20XX- actual. capacity <br />numbers only, to..SlIpport their:Requested::value:.,:.` li'e.Agerit::did nof.clarify why.0n.y-that <br />year:�vas'usedlo develop',theirre' ted:value:.•.. <br />The Agerit.:s. usng.ASA's inutility, formula: to. calculate •liis requested adjustment. This <br />formula: is as.. nllorws . [1.-(Capacity•B%Capacity A)* ,: 1.00.'-apacity:A .:Rated.or <br />Design:Cpacit;.`Capiicily.B`='Actual::Production:=aid:.X'.' .Exporient:or S.cale:Factor. On <br />..Page'''_ of h'is.°report :.t1ie' columns aridicate Act ial':Capacity for OXX 'and the Actual <br />Capacity":and %: of';lZated' .foi:20X SO X, .:F e:Ihei •�develop.s:the: ASA `fornriiila::using <br />the. figures:. preserite 3;:=.for..ZOXX and 20XX:;; :. Tho atartiiig ::pointe :for each. of .these <br />CE is; the 20kX ,Actual .Capacity.. ,Rez°the-' 6=zm la; the starting-poini%ls lie- IRated <br />of. Design .Capacity.,:.Novsil t6 iri this.Repoit:do:es t.h&.Agent u dicate the true �ated':or <br />T�.esi Ca aeit ofthe fay lx or:TP•. <br />ty <br />Based: on tlie-.d strepancies i i.Exbib t B, the.retiirri •lives used` or.types of assets,•and the- - . <br />.starting point Used; n'::the'calculati'ori.of.iri itility.;percexit;:flie Agent':failed':to oyercom6lhe. - <br />presumpiion 'of correctness.' est a , ished at thehearirig Yiy,`the :PA'. s .evidence: •The. Agent's . <br />evidence did riot pro'v.e' a:preporiderance that the PA's valuatYt. <br />oii does.riot zepicsent just <br />value'.(FS�.;'.194;�3`0`I;:):�'or:°s;.arbitrarily.b'ased'on.practces.=.generally applied b�.ihe:�Ato'-': <br />.cornparable :pzoperty-witliin the courify- The`AgepV. ReportlT Lcks:data to support their <br />request'fordditioiial:.econoiziic obsolescence. <br />Therefore, the. -PA's market. value and.taxable value. -.are upheld'p6r the DR-485V'.f6r. this <br />location_ `I he:petitldf•is denied:and the assessrr eiit': supheld., • ' <br />