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: <br />Finding of fact for petition nus tuber 2023-043 <br />List of Property Appraiser's witnesses and exhibits: <br />Billy Auton, representing the Property Appraiser's Office, appeared in person. <br />The Property 3APraiser (PA) submitted an evidence Ia that consisted of 42 <br />es. The evidence included the property recordcard for the sub' a summary <br />p� Pi' P .� J� <br />of the testimony, an information request letter,information regarding the: 8 Criteria <br />considered by the Property Appraiser per Florida Statute 193;:011, an aerial of the j <br />subject, 4 comparable sales summarized in a chart; photographs andinformation <br />regarding the comparable sales, zoning information on the subject and comparable <br />sales, two vacant land sales and a location map, a listing fora land sale; an income <br />analysis, two rent comparables and the Commercial Market Insights Report by the <br />National Association of Realtors. } <br />The above evidence was submitted in to Axia and was admitted in to evidence. <br />List of Petitioner's witnesses and: exhibits: <br />Jose Quintana, from Property Tax Consultants, Ltd.; appeared by phone � <br />The petitioner submitted an evidence package that consisted of 43 pages. The <br />petitioner's evidence included the Indian River County. Property App 's <br />property: record card, an income pro forma, rent comparables from C69fiir, sales <br />comparables from the IRC Public Records and CoStar, theDR-493 for Indian 1. <br />River County and various information regarding the Cost of Sale deduction. <br />The above evidence was submitted in to Axia and.was admitted into evidence. <br />1 <br />Overview of the.: Subject Property: <br />The subject property is a free standing, single.tenant,:1-,002 SF office building <br />leased by Enterprise auto rental. The builds ig'was built in 1964: Tho site contains <br />0.48 acres. The property. is located at 945 US Highway lin Vero.Beuch, FL: <br />Summary of evidence presented.:by the property: appraiser: <br />The Market Just Value assessment resented at the: in :of the :hearin was I <br />P:� . g g <br />$210,728 or $201.31 SF. <br />s <br />i <br />2023-043:: _ 37 - Page 2 of 5 i: . <br />