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value indication supported by two sales in superior condition. The Just/Assessed Value for the <br />subject, based on 8th Criteria adjustment for cost of sale at 15% as indicated in IRCPA DR -493, <br />is $297,500. <br />Conclusion of Law: <br />Petition to be GRANTED. Petitioner did produce evidence that the Property Appraiser failed to <br />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 First, <br />Sixth, 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 />- 70 - <br />