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The PA stated that -the Courity's depr..eciation tables are customszed Fusin$: data 'from •the. CAivIA system; and 'assigned egwpirent codes By-using the"mean & xnediMsurvivdeveloped Yb assist in adjtiistirig far adil�tildnal obsolesCende This process }s perf(ii med yearly The PA stated that store fixtures are cuixeni3y being"reviewed;for additiona],obsnlescence :wuch rriaybe rinsed bn:ail dt the-rievii store openings arid; closings cliscussei m `fab 9b F; :the PA.of various resellers in the tri=county area 'i`I�e resellers state that the.egttiprme?]t they iceit?e IS 5-i0 year's old a3id that they base:.fheir:pricing-,o condition.;:riot The PA stated that the tables pi=e #laved arid' Dill: Tile .l?A out Ws The PtL gde�tioned rile Ag0it's request for a COVfD discussed further rile use,o re nted:articI . relatirig to.COVID.. The- 1.9 adjustment for economic obsoiescerrce. The PA-in Section G.p., PA stated..tlzat,the_.assessnieri . ,s ma . a-s of .Z% 1/2020 and therefore COVID wvdld not:have.an:effect rin the property assets ciirrengI .,under appeal: He stated The PA presented a concern with regard to the tea} ire urchased by that many of these, locations . ere p He also stated that has the historrcal cost oitkie assets buthas used an allocated i first in: int used.(original cost] to.de.veiop the their calciliationsr' Thas`tvould predte a:, . erence in the stacting:po assessment and tYie Agerit's requested-vahie. The-PA-discussed how- - ove 5eveia3 sites are reviewed fo1. trends anti rile effect on the couriiy's development of its:present :worth tabies, The pA presented:data.ncid discussed .the 1 arcieii case; where file Cjrcuit'C6urt. ArS was criticized ar1d.'tiie Appellate t✓ouxt reiiianded - the case Back regarding ttie eidence presexited gy (riow The P said that the court-:found :defectsr:iri metliddo�o verificahon:of arms length:transactions earl. quaritiiy of comparables fin order to eve opit8 value ..The PA iriCluded.a. backgoixizd deck on.l?eTSonnei through` unbiz Tk�e PA stated that the sales cla#a.is unreliable acid mirrors;what-used.:in-t ie Darden .ease 1'lie lyA fui'Eher stated"that• , the' tables that the Agent used are from The PA discussed las issues with the ata. are, as follows. 'listings ale not sales sellers are :settuig the new:•orig<nal cost, and lack of :1111 106- comparable sales to average (not lust'oiie) to show market °The PA read fine IAAO defm�tlori of-insrlcet value and rile sgles:comparison-approach`The PA a*ent;tliroiigh thea Comps-1 co�siparaliles and.depreciati(n calculations) and :raised iiidrvidu.al zluestions :with regard .to:, uanin7es an tyiies of items �3eing used :to establish ojo good = by y verification of.: age oi. asset =in:. corp;: date.:. ort. rile comp; lack' of shipping/freight/}ristaliation calculations, use of seller s: suggested. hat. price not manufacturer's pritiag; lack of ability to return the item and lack of er✓arrarehes :given tise oferent cafiacity cbirip's list prises;: when correct.size :was also indicaEed, on: the comp, use,.of MSl2P and: not }xsf, price;. and::differences.-, - descriptioris bf the asset vith . attachirtients The PA stated that > the-.riafia used: liy is not current; -which skews the.% goo ci`.calculatfori. The PA' used local . nIhOket data. from resellets'to assist in rile . developri'ierit of.addiiionai obsolescchi ,e yearly to County's tables,: Petition r/Agent: The Agent 5tated.:that 12ET A stands for' Remai;i g Fcoiiorrac Li% and ke rievelope$ an age/life,approach;: through mailtet data The evidence presented for m?a wgs ` transpo9ed. :-1'lie Agent. questadned ;the PA to show his evidenee.as to how the .means & Ynediari (CAl : calculations•.t ere made. The P.A stated-that D61k. is a guidelvne.-�Tjzhough tlze, egtlipmerit codes #dY= Coilitty, :rhe.pA.cau idenFify the original cost :age 3ife,'-disposals and mean & median:: The.eTs'.lablcs to_ the maflgct (auction's) fol pricing, yvIuch incIiiiies a.piemium,and shippmg Thz Agent asised'.the PA to sizow•liow Haat identifies obsolescence aiicl aohatis aliown,lr�-the CANIA;ystem to esiabTig2i eGiloinic bbsoleseeiace. The . PA responded "by'statrng=they review rile DR=405s for egmpFnenf rerrigvalS.. - bie..Agerit asked: if the PA . determined whether these'were. retire;i assets or:::diii.they go.to a secoridaiy ni3rltet .The PA stated chat, through speaking mnfh.tlie owners wheli;theq file;.I was deteYrriuied ?, iat tYie assets go bo.tile secoridaiY' market:: The. Agent then. r3iscussed ghdst assets. that .may str i be on _rhe books date being assessed The Agent stated that t>ie_PA s tables are iizortality:tables and are rrieasiirutg death of ail asset. ;The Agent explained low:ere is a sirrlilarity to Dt3R's andourxty tables 3secause file PA is using'tiie tleaih: of an asset to calibrate: -"The.PA. stated that tYiey are currently reviewing dais on.racking in order-.io reduce the life'frain:8.years to,3 years: The'Agent disCussed the d7ffeiet7ce in using local data:or i)OR's data. The:Agent also discusaed:xhe disposals made lzy'the restaurants aectin$ 2021 The'Agentstated that the PA has not incldded.,all iorins-oi'_obsoiescenCe ii his values: The=Agent cjoes'not'belleve. the PA. can claim that .ivs tables` include all forms of depreciation. T31e :PA :stat i that he -laas .to hely on the - Taicpayer reporting on:iIie.returri:. The Agent _stated Shat tfie=PA is.only measuring the.cleath of.Sh asset, 99-