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The property appraiser presented sales data for four neighborhood sales. The PA indicated that the sales support 100% market value $/sf living area from $261 to $366 per square foot living area. The sales were constructed from 1959 through 1969. The 8th Criteria value indications were not included by the PA. Three of the sales have swimming pools. The PA indicates that this market neighborhood included 70 sales, with the 4 sales presented representative of the market. The PA Just Value for the subject is reported at $468,268 ($289/sfla) and Assessed Value of $468,154. D. Summary of evidence presented by Petitioner: The petitioner presented verbal evidence about the condition of the subject property and the 2016 purchase of the subject property at $350,000. No evidence was presented prior to the hearing, with the petitioner evidence rebuttal information. The petitioner information included that the subject building and swimming pool is all original 1959 construction, with no upgrades. The petitioner indicated that the 2016 purchase of the subject propertywas arm's-length, with the buyer looking for properties in the subject area, and contacting the seller directly. The petitioner indicated that most of the comparable sales used by the PA had been upgraded. E. Magistrates analysis and finding of facts presented: A sales comparison analysis is generally the most useful technique for analyzing a single family residence. The PropertyAppraiser provided comparable sales located in the subject neighborhood or competing neighborhoods. The PA did not consider the recent purchase of the subject property, but did not say that this is a disqualified sale. All of the documents and testimony presented were admitted into evidence and, where appropriate, were carefully reviewed. Persuasive evidence was provided by both parties. Based on the petitioner concern, the magistrate reviewed the sales presented bythe PA based on the information that is available on the PA cards for these sales. The following information was available on these cards: Subject -1959 construction, with effective age of 1959. Pool constructed in 1959. Sold October 2016, $350,000, or $216/sfla. Sale 1 - Constructed in 1959, with effective age 2000. This sale has the most similar 2 bedroom, 2 bath configuration. New roof was added in 2015. Sale price $515,400, $261/sfla. Assessed Value is $506,557, 1.7% lower than the purchase price. . Sale 2 - Constructed in 1978, with addition in 1993. The addition includes 784 s.f.l.a. second story over the detached garage, which was not included on the PA calculations. Including this living area in the size of the residence indicates 3151 s.f., not 2367 s.f. The PA card indicates an effective age of 1998 and 1993. Based on the adjusted size, this sale, at $650,000 supports a sale price / sfla at $206. Assessed value, at $694,718, is 7% higher than the purchase price. Sale 3 - Constructed in 1960, with effective age of 2010. Some minor additions were also indicated for 2015. The house previously sold in 2010 for $325,000 and resold in 2016 for $815,000. The sale price of $815,000 supports a sale price of $366/sfla. Assessed Value, at $673,137, is 17% lower than the purchase price. Sale 4 - Constructed in 1969, with effective age of 2012. Building permits include demolition in 2010. The sale price of $650,000 supports a sale price of $340/sfla. Assessed Value, at $587,211 supports a cost of sale adjustment of 15.5%. Based on the information on the PA cards the four sales have been upgraded and are in superior - 68 -