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The property appraiser (PA) established the just value for the property at the <br />beginning of the hearing at $438,957 or $202 SF of A/C area.. <br />The PA presented four comparable sales of homes in thesubject subdivision. Two <br />comparables were located on the canal and, two were on dry lots. (One comparable <br />(comp 4) was a May 2022 sales and was "eluded for the analysis.) <br />Comparable Sale I was the December 2021 sale of a o" front house for <br />$650,000 or $299 SF of A/C area. The property contained 2,171 S -F cif AIC area. <br />The lot is slightly larger but only has 05 FF on the canal. The home was built in <br />1989 and has a pool and dock. <br />Comparable Sale 2 was the June 2021 sale of an interior home for $4,53#600 or <br />$152 $F of A/C area. The property contained 2,993 SF of A/C arew.'Tho lot is <br />larger than the subject but is not on the war. The home was built in 2007 and has <br />no pool. (No adjustments were made to this comparable. It Is noted that the <br />difference in assessed value for the lots is approximately $97,960 or $33 9F of A/C <br />area. Adding the adjustment for land value would indicate $1$5 SP, I) <br />Comparable Sale 3 was the April 2021 sale of an interior home. for $325,000 or <br />$157 9F of A/C area. The property contained 2,068 9F of A/C area. The lot is <br />similar in size as the subject but is not on the water. The home was built in 1993 <br />and has no pool. (No adjustments were made to this comparable. It it noted that the <br />difference in assessed value for the lots is appm-imately $106,340 or $5.1 SF of <br />A/C area. Adding the adjustment, . for land v2duz would indicate $208 SN <br />Comp 4 was excluded for the analysis as it was a May 2022 sale which is after the <br />date of value. <br />(In the petitioner't, evidence and in the PA's rebuttal evidence the sales of 6676 <br />110€" Street was submitted and accepted in to evidence. This seile was the April <br />2021 sale of a canal front house for S615,000 or $333 SIF of A/C area .T'he <br />property contained 1,846 SIF of A/C area, The lot is slightly larger but only has 95 <br />FF on the canal. The home was built in 1987, has a dock, but does not have <br />Pool.) <br />The PA made no deductions for the Cost of Sale (COS) in the sales comparison <br />approach. The analysis of the comparable sales used the, recorded sale P(Tice. <br />13 <br />-44- <br />