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made and reported by the PA on Form DR -493 and supported by evidence <br />submitted on the record. <br />The PA's three comparable sales and the one additional sale admi1w in to <br />evidence, showed an average sale price, after adjustments for the difference inland <br />value, of $254 SE When comparing the average sale price per SF of the <br />comparables to the just value of the subject, as established by the PA at $202 SF, <br />the just value is 17.5% be -low the average sale price of the comparables. The-retbre, <br />the PA's estimate of just value appears to how considered the 81 Criteria per <br />section 193.011, F.S. even though there was no adjustment shown in the sales grid. <br />The property appraiser established the presumption of correctness by the <br />ponderance of the evidence that the assessment was arrived at by complying with <br />section 193.011 F.S. and professionally accepted appraisal practim. The <br />petitioner's evidence and testimony did not overcome the presumption of <br />correctness.. <br />Conclusions of low for petition 2022-109 <br />4 <br />