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The PA chart presentation and analysis of commingling 100% selling price, 100% Market Value and Assessed Value is misleading. The Magistrate analyzed the information, utilizing Sale Price, 85% Just/Assessed Value based on the 8`" Criterion, and Assessed Values of the Comparables presented on: the PA records cards. $/sfla Sale Price $/sfla 85% Criterion $/sfla 2019 Assessed Comparable 1 $105 $ 89 $ 89 Comparable 2 $128 $109 $100 Comparable 3 $197 $167 $141 The highest $/sfla comparable is Sale 3, the smallest living area structure, and would be expected to have the highest $/sfla. Comparables 1 and 2 do not have pools, but do have garages. Both these sales are similar in size with the subject, with Comparable 2 most similar. Comparables 1 and 3 are of similarage of construction, but are represented to be in significantly superior condit'on, with effective age of 2000, compared with the subject 1970. Sale 2 is of 13 years newer construction and is indicated to have significantly better effective age of 2000. The value of the subject living area is expected to be lower than any of the comparables due to the effective age of 1970, which appears to indicate that the structure is all original. There is insufficient information to assess the value impact of garages, carports and pools, although the PA value indication for garages is similar with the subject pool assessment. Therefore these units are considered similar in Comparables 1 and 2 and the subject. The PA indication of Assessed Value for the subject at $79 /sfla is at the lowest end of the range of the comparables presented. The PA records cards indicate the following assessed values and cost of sale from Sale Price for the three sales: Sale #1, 14/8% cost of sale; Sale 2, 21.4% cost of sale, and Sale 3, 29.2% cost of sale. The Assessed Values for these three sales appear to be arbitrary, and does not follow the Indian River County PA DR -493 indication of adjustments made to recorded selling prices or Fair Market Value in arriving at Assessed Value of 15%. The petitioner did not provide any sales information for the Special Magistrate to consider, wil) all consideration given to the Property Appraiser information. The Just/Assessed Value indicated by the PA for the subject property for 2019 is at $134;247, or $79 /sfla. The subject property has some superior and inferior conditions to the comparables presented. The Property Appraiser Assessed Value is at the lowest end of the range of the 85% 8"' Criterion values indicated by the comparables and at the lowest end of the range of the PA Assessed per square foot of living area comparable values. Based on the evidence presented, the Market Value (full sale price) of the arms length sale of the subject property is supported at $157,938, with Just/Assessed Value of $134,247 (85% of 100% sale price Market Value) as presented by the Property Appraiser. Conclusion of Law: Petition to be DENIED. Petitioner did not produce sufficient evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat. Section 193.011. The Petitioner did not produced sufficient evidence that the Property Appraiser's value exceeds Just Value based on the -29-