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valuation to be utilizing the price per sf from the PAO 6 sales (removing the high 2023 sale 2) along with PET sales 1 through 5 (removing PET older sale 6). The ten combined sales return a full value of $1,481,549 :and after the 15% cos. is $1,259,316. As no supporting data was presented on the condition of the comparables the adjustments afire not deemed credible! supported. The PET commented that they reviewed the data;:` however, they did not present the MLS prior to the hearing. The comments in the addendum were general and did not detail the condition of the comparables. The PAO provided rebuttal data via email the morning of the hearing. This data was not accepted for the hearing as the PET objected to the data. It was aerial photos from 201:8, 2020 &2022.:: This data was discussed by both parties and not included in the valuation as the PAO data was attempted to be added the morning of the hearing and the PET condition/MLS data was not uploaded prior to the hearing also. The subject Just/Market value was $1,701;976 prior to the hearing and corrections to:the subject size in the records:: The subject Just/Market value in the evidence after the PAO made corrections to the size of the subject was $1-,327975 Which is still higher than the ten sales presented by both'paides. In:conclusion, it is the magistrate's opinion that the -M & PE sales provided sufficient credible data to determine a supported Just value for the subject. Factoring all the evidence provided, $1,259,316 is a supported Just Value for the subject. The PET request for: a value revision from the original $1,7.01,976 is approved.based on the.evidence presented. Conclusions of Law for Petition 2023-015: ' Florida Law allows the Property Appraiser to establish a presumptionof correctness. For the Property Appraiser to establish a presumption of correctness for the'assessment, the admitted evidence must prove -b a preponderance of the evidence that the Property Appraiser's just valuation: methodology complies with Section 193:�i 1, Florida Statutes: and professionally accepted appraisal practices. In the instant matter, the Property Appraiser failed to establish a presumption of correctness for the assessment because the admitted evidence fails to prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes : d professionally accepted appraisal practices. Turther,: competent substantial evidence: of just value which cumulatively meets the criteria of Section 193.011, Florida Statutes, and professionally accepted appraisal practices exists iii the record for Special Magistrate to establish a revised just value. :. 2023-015 _ 17 _ Page 3-of 3