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Pirndi of Fact for P"r.tendedfhe,hearing <br />' 1'� 'Avia telephone. Barbara Mi tyard was present via <br />hie representtingAppraisers owe. <br />The =WeOt is luted on a take and is a 3 bedrooms bath home in the Rainbow Lakes • .s oa. The subject was <br />bA in 197 and,has 2,538 feet of adjusted building area.. The subjects Lot size is 'x,150 square feet. The subject <br />hasar and. dl�� sr <br />is in average condition and has been updated in the past. The subject was <br />pwdowed on 9 1 ft $479 W as a q u ad sale .and was listed on the 'MLS. <br />00rdfication ofeVidence, Subjects property <br />nmary of 5 comparable sales, Comparable <br />L qualified subdivision sales, Broward <br />16 guidance on time trend analysis, <br />tperty Appraisers evidence admissible, <br />MW <br />pr as remittal e� tlae P .. s3ruward irdtproved sales repartt Ztixi 8 <br />cd3ra p lely <br />Proper Appraiaer's c d�11d Pe itiEaner's cotnparab location map witLx data far 8 <br />comparable sales,'lbre �Spedxal Magistratez�cds that Prd'typpt�aiaers rebuttal eidace adiible, reLmt said <br />credible, <br />The Property Appraiser utilized 5 comparable sales in the subjectsis the <br />The comparables form an adjusted purchase price range betw SSI I i to $5�, . <br />The Petitioner provided as evidence the ��Y ��, 1�� <br />Z�v pt`�iota t 881 �[v�i 84 Avg ;tax l� 1`1` <br />1St�ward Coutxty, � 8 ���� �► impeovetl <br />sales r�rort iiia 1 comparable salt, moved �le+s � 2022 wi g ��{ <br />�fagsirate e�+iden� is ad�iss�3e. �d relra�axrt. <br />The Petition provided a3 L d►i +di` a b#of said J� 13, 202110 � 14, 2022 in the <br />subjects > a e vid m iS W& , + " e and <br />relevant. <br />The Pofitioner provided 8 comparable sales. The c omparab%s'w= locood OUVift ==a <br />forcomparable located at 944 23 Street, which was the subjects sale, TheWles <br />the <br />$405.000 to S530.Q110. <br />The Property Appraiser's time adjustment of 1.8% per month is est The Property Appraiser did not provide any <br />evidence showing how she arrived at the 1.8% time adjustment for the d!� <br />i pairing code. The A, <br />ins= <br />training on timtments ard residential a trend. The raiserd is for all of B`auntyfor the subjects market area or p" code.'Thesa for the year �ts Petitioner <br />code, but there is not enough information to determine a time <br />cd the tune 4ustment from the Apprai sees sales. <br />Tbo, =rovided the Dlt�, nb teaa 10% cost of Mae the subjects use. code. The <br />P dany testimony or evidence regarding *e cost of sale and the DR -49 <br />14 CanchMionthe beat indicator of value is the subject's sale. The ,subject closed on 9i 021 for $479,600 and was <br />a n le�gtb transaction.. <br />By utilizing the subjects sales Price of $479,600 plus a time ac#ugb*m of $U,goo,,the Special MagIstaftis r -sed <br />present cash value for the subject is $506,400. <br />The Property Appraiser did not tatke iso consid F.S. 1919,01:1(1), t h is the ptownt dam of do <br />which is the amount a h, would pay a W lin �of fees aid caost of <br />in or the immediate in a at arm's l <br />r <br />P00 2 of 3 <br />-54- 1.0 <br />