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Findings of Fact for Petition 2020-019: <br />"Note in the above chart - 1. Market Value is the Just Value of the parcel, not the 100% Market Value (Sale Price) <br />anticipated at sale of the property. It should be noted that the terms Market Value, Just Value, and Assessed Value may <br />be intermingled on the information presented to the Magistrate. The Magistrate will clarify the 100% sale price <br />(Market Value) versus Assessed / Just Value and will not use the term Market Value when Just / Assessed Value is <br />intended. <br />Petition 2020-019, Magaly Rodriquez, 239 Spinnaker Drive <br />Findings of Fact: <br />I Proposed Findings of Fact: <br />A. List of Property Appraisers Exhibits/Witnesses: <br />The Property Appraiser was represented at the hearing by Robert Taylor IRC Property Appraiser, and Eric Barkett, <br />Property Appraiser Attorney. <br />Property Appraiser (PA) evidence included: <br />-List of Evidence <br />-Letter to Petitioner <br />-Copy of 12D-9.020 Exchange of Evidence <br />-Methodology and Considerations by the Property Appraiser <br />- Comparable sales report with four improved residential sales <br />- Subject and Sales location map <br />-Aerial Comparable sales location maps <br />-The subject PA property appraisal field review card <br />- PA property appraisal field review card for the sales <br />-524 So.2d 415 Oyster Point v. David Nolte <br />-467 So.2nd 1041, 10 Fla. L. Weelky 810, Vero Beach Shores, Inc., v. David C. Nolte, as Property Appraiser, Indian <br />River County <br />-432 So.2nd 108, Franklin B. Bystrom, Dade County Property Appraiser, Appellant v. Valencia Center, Inc., Appellee <br />-767 So. 2d 494, Rob Turner as Hillsborough County Property Appraiser; and Larry Fuchs, as Executive Director of <br />the Florida Department of Revenue, appellants, v. Tokai financial Services, Inc., No. 2D 99-1857 <br />- 549 So. 2d 1098, 14 Fla. L. Weekly 2249, Rebecca Walker, as Palm Beach County Property Appraiser, and Allen C. <br />Clark, as Tax Collector of Palm Beach County, Florida, Appellants, v. Donald J. Trump, Appellee <br />-577 So.2nd 573 16 Fla. L. Weekly 225, Ronald J. Schultz, etc., efal., Petitioners v. TM Florida -Ohio Realty LTD <br />Partnership, Respondent <br />-Value Adjustment Board Withdrawal of Petition form <br />B. List of Petitioner exhibits/witnesses: <br />The petition was filed by Property Tax Professionals on behalf of Magaly Rodriquez, property owner. The property is <br />indicated by Parcel ID #33 40 2100608 0000 00139.0, located at 239 Spinnaker Drive, Vero Beach, Florida. The <br />Petitioner was represented by John McDonnald, Property Tax Professionals, over the telephone. <br />Petitioner evidence includes: <br />- Property Tax Professionals, Inc. cover letter <br />-DR-493, Adjustments made to recorded selling prices or Fair Market Value in arriving at Assessed Value, Indian River <br />County, Wesley Davis, with 15% adjustment indicated for all Use Codes <br />Subject Property Record Card <br />-Subject listing information <br />2020-019 <br />Page 2 of 7 <br />-6- <br />