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8PECIAL:11441STRA1"1:;R2ECOMIMENDE,'D:.b.ECiSIOIV... UA8•Petition •Nos..ipl, bateof Hering::. ;'... s;: Attendees:.: : Pi ope-ty:Appra ser • Apps se'r: . T .'Petitioner/Agent::: Did not Atte id. B&Sic and Underlyirig;Faacts : • Th• e subt, ecgfthe:hearin •�is:the Tangible Personal :Propeirty�(TPP)'..of ioeation::'' wittiloilleja Coulity€ fhere:isone..0etition included in this report The Petitioner/Agent indicated:that. • they did not: :wish to attend .t:he hearing, but Would': like= their evidence.to; .be considered:. (Ru e;112D 9.024(9)(a), F A;C.:.;A.I3earing.without one ofthe:.parties.in attendance preventsthe opposing party from • cross-examination in.,determiningthe.sufficiency ofthe evidence ofthelnon=.app:earing.party ,(Rule::12D= 9.02.4(11),, i 'AcC.::.; bc'6hearing.:,was:comrraerced .a:nd:.the-; Property Appraisers'(PA) were .sworn :Ther;: .Special- Magistrate gave a short overview of -:the 'procedures acid reed :an openi..rig.statement.:..(Rule.:.: 1.2D.9.024(4):& (6), F.A:C' Theis first issue.:to'.deterrriine whether. the PA establish ed: a Pres irript on of correctness. (Rule 1,2D 9.0240), F A C, Both1parties are responsible for presenting; relevant nd credible. evidence to"support their'yaiues'.:.,':After:.feview, the. ,S pec al. :Magistttate,.must:cons:ider c.the.:. weight 9f;.the:evidence•:to':.a- . standard of proof under F 5..194 301:and .110e.12D=9 025.(3)(b), F.A.C.. which is"preponderance. of the - evidence" Prop ert'-A raiser(PA The•PAgave-an opening statement aead the assessed value for;:the;i etttias;follows: nd ron, - . Petitioh°No The 525,000.exemption wll.be:613plied.to:the assessed value: The PA. presented>.bindersevidence.to-,be.'reviewed.::The:PAread:into::the:ieeo�d-their. process for.-. each of. the 8th criteria consideration:and compliance with professionally: accepted appraisal.`practices .through:.mass appraisal: (P:5': '193 01:1)r;The. PA considered tale three approaches to.value and.;. works • toward: uniforkmty:;in jassessingother taxpayers: within Countyi :Also iricluded:'in;these binders _ ;: are the .Tarn notices,; eturns :Account beta. Sheets: (record; arils); correspondence, life' assignments: for- Orange County and DOR, Present Worth Tables,' Darden l incl udgment,: Market:Stud es, site,ii spection; :photos.and previous VAB:tlecisions. lThe.PA stated. that they;acceptedhthe returns'. as:.filed.:Wh'en filing• the'Returns, thePetiiner/Agent. used.basic descrptionsorporttie• assets. • '.The PA discussed thei':market studies used,to calibrate their depreciation schedules.'. When necessary;:: - th.e PA will: adjust the% '.lives.to'cohforrri to. nevi: market data They requested frorii'the.Petitioner/Agent;