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Findings of Fact for Petition 201.9-082: <br />List of Property Appraiser Exhibits/Witnesses: <br />* Travis King; representing the Property Appraisers Office (PAO) <br />* Canda Brown, PAO Attorney <br />* Summary of Testimony, 8 Criteria's, Photos, Aerials <br />* Comparable Sales Approach, Exchange of Evidence, Methodology, 1st;and 8th Case Law; All Supporting Data <br />List of Petitioner's Exhibits/Witnesses: <br />* Petitioner did not shove, but wanted evidence considered — VB Sutherland Inc <br />* Property Card, prior sale of the Subject <br />summary of Evidence presented by the Property Appraiser: <br />The Subject Property is a 963 square foot: single-family residence located at 1635 25th.Avenue, Vero Beach. "Phis <br />property that was built in 1952..for valuation; the PAO provided the sales comparison approach to valui. The summary <br />of sales indicated a range from .&130 to $162 per square foot. <br />Overall the PAO concluded at $105 per square foot or $101,102. <br />The PA0 also provided evidence and testimony that they have considered all :factors to determine just valuation by <br />doing a sales comparison approach. <br />The PAO provided rebuttal evidence that the petitioners prior sale was not a qualified sale. <br />The.PAO presented verbal testimony that they consider a cost of sale adjustment in their CAMA system. <br />Summary of Evidence presented by the Petitioner: <br />The Petitioner submitted evidence that the property was purchased in 2018.for $75,006. There was additional evidence <br />presented that the persons were not related or involved in any of the trust. <br />Magistrate's Analysis and f=indings ofFacts:. <br />Based on the data presented at the hearing it is my opinion that the PAO provided the most complete valuation of this <br />petition. The PAO provided the relevant comparbale sales and supported their value conclusion. The petitioner did not <br />provide any additional. data.in regards to the value of the Subject Property besides the prior sale ofthe.property. In. <br />typical ;appraisal practices more than one comparable is relied upon to determine value.Considering the valuations that <br />the PAO provided, it is my opinion that the PAO values have also considered any cost of sale adjustments. <br />Conclusions of Law for Petition 201.9-082: <br />Petition to be DENIED and Petitioner did not overcome PA's presumption of correctness: 'the Petitioner did not <br />produce evidence that the Property Appraiser failed to consider the eight .factors and criteria in. Fla. Stat. section <br />193.011, nor did the Petitioner produce evidence that the Property Appraiser's value was arbitrarily based on appraisal <br />practices which are different from the appraisal practices generally appliedby the property appraiser to comparable <br />property within the same class and county. Therefore, the Petitioner did not, by a preponderance of the evidence; <br />overcome the Property Appraiser's presumption of correctness. There was not sufficient evidence that the Property <br />Appraiser's value -exceeds just value. Therefore the petition should be denied. <br />2019-082 Page 2 of 2 <br />-43- <br />