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Finding of fact for petition number 2023-042 List of Property Appraiser's witnesses and exhibits: Billy Auton, representing the Property Appraiser's. Office, appeared in person. The Property Appraiser (PA) submitted an .evidence package that consisted of 46 pages. The evidence included the property: record card for the subj&t, a summary of the testimony, an information request letter, information regarding the: 8 Criteria considered by the Property -Appraiser per Florida Statute 193.011, an aerial of the subject, 5 comparable sales summarized in a chart, photographs and information regarding the comparable sales, zoning information.on the subject and comparable sales, two vacant land sales, a listing for a land sale, an income- analysis; gone rent comparable and the Commercial Market I-nsights Report by the National Association of Realtors. The above evidence was submitted into Axia and was admitted into evidence. List of Petitioner's witnesses and exhibits: Jose Quintana, from Property Tax Consultants Ltd., appeared by phone The petitioner submitted an evidence package that _consisted of 45 pages.: The petitioner's evidence included the Indian River County Property Apprr's property record card, a CoStar summary sheet=for the subject property, en income pro forma, rent comparables from:,Costar; sales comparables from CoStar, the DR: 493 for Indian River County and various information regarding -the Cost of Sale deduction. The above evidence was submitted in to Axia and was admitted in to evidence: - Overview of the Subject Property: . 840 SF officebildingThe subject property is a free standing, ,sile tenant, i .-. leased 'by Enterprise auto rental. The building wasbuilt in 1993. The site contains 0.46 acres. The property is located. 8825 20. Street (SRS 60) in :Vero Beath, FL... Summary of evidence presented by the property appraiser: 2023-042-33- Page 2 of 4