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Petition No: TP.=i <br />Petition -No. TP-+ <br />Petition No. TP - <br />Petition No. TP - <br />Petition No. TP - <br />Petition No. TP - <br />Petition No. TP - <br />Petition No. .TP- <br />Petition No: TP. <br />Petition N6.:'TI?= <br />Petition. No- T'P- r <br />Petition No: TP= <br />Petition No.-•TP- <br />Petitioii No. `CP- <br />d1n <br />Asper Rule i2A-9.1325(Ij; A.C.; .#he Specaal Magistrate shi M:rev'iew the evadenoe,'de�er�tiiiicwhetherthe <br />evidence :is admissible, then -.admit, arfd consir3er tho evielenCe <br />The first issue: is: whether the=. E'A ..estabiisiied , tiie: presumpiiori.'.of correctness -per F.S.; �=.134,301 by <br />proving .try Ji preporrderaace of fine eviciertce that the.just value was t.by oomplping with F.S. <br />. <br />Then, the Petitioner must. prove' by. a.prepontierance bf the .evidence that- the P,4's; jtlst value dDes aot . <br />represent just value or' -is at-t�xtranly' based on appraisal iiractices ; tt►av are different trout. sppia(sal <br />practices generally applied by the PA to soniparable property ivithtrl t} e -wine cfiunty,: ._ <br />All the eAdeiice:preseilted was admitted isito:the iecord,sais:descnlsed :above. The'PA.presented.riiultipie <br />issues with the conzpaiables used to develop t11emarketideYxveri. lepreciiiiion. stiednies ielating <br />age of.. the assets age;_ of cozriparables; - use _ of , artiy. _one comparable.- to.. eatabiiti- •the matl&t; - and <br />attachments, ckipacities;; and pricing need fiam seller as -a "idew,Prioe'... For'ex=. 4.% e, doaiparab% fbr a <br />Toyota forljt'is. a 21118: asset showin a rievi price and a, 2b14. asset fbr tiie`used.price. :A$ the -PA; <br />indicated; the use: of oat comparable is."not a i3et�xiniiiant ;qf iriaiitet value:, Also, the: use of the fo&ft. <br />comparison ui .tile % geoci calcu#adon skews the overaIl--groupfng calculation. `1'he •» <br />comparables i3kI-ade listings - : of assets fi'orri some othgr ` comps iy's return, . wiihaut• : supportin <br />mg . . <br />docuentation. or clarification Theselistings,were also u$ed:'in the' °/a'good calculati6ns: 'The Agent . <br />stated that, -his coir�p deferraines.what'asset c4egory aad:% gobd.factor is #o;be:appTied to: each line <br />item. After reviewing tine evidence for each: -of a these pe'titions a Special ue&tiate-had ,sirniw <br />questions, as the PA,- with regard . to the comparables used fn _2ievetap _the . : neirlaet-derived° ' <br />depreciation schedules:: Che assessment is a of 1 / I j20 and matiy of the comparables`aate back to 2614. <br />The. asset Iisting for the petition .does.nothave an asset _ziescXiption; tint ;a. DR -405: ' <br />lPWB"by <br />category with. a total dolFai atnourit by year. 'This tgfe of.ipoi$ Ioe.nof Tota -the PA.#o mAiae the <br />appropriate life applications;_ The Ai'tett's spreadigheets:do,.inot "eleao delineate how.*the lives -or asset <br />categories ;Rrere.detertniited:a id applied til tYie assets iii his.calcu3stio The 8peciid IvlagistraLe otind <br />differences between the PA's original cost* Agent's orlginal"cost.- :The.Aggnt;used his-origi.nal c"t <br />.figures in developing'hisrequested value: Tlie PA:noted'tiiffe epees in- lie vrigixisi cost.ori the 3)R-405 . <br />and made adjustments`to ihe:total assessment, where necessary'he o`riginal,cost is ute <br />ail by.Y)oth the'A <br />nd the Agent to calcuiatg their'values. Some bf.the -PA: additions. i state _io:aa6eta -that were not included <br />from previous years and. could nof:be adentified. as' disposed'. 't }i efore;. tiie FA has included:these arse g <br />-102- <br />