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Finding of fact for petition number 2023-069 <br />List of Property Appraiser's witnesses and exhibits: <br />Billy Auton, representing the Property Appraiser's Office, appeared in person. <br />A summary of the evidence provided by the property appraiser (PA) included, a <br />summary of the testimony to the Value Adjustment Board, a request for <br />information from the petitioner, a summary of the 8 Criteria used in establishing <br />the assessment, an aerial map of three comparable sales of manufactured home <br />parks, a chart summarizing the three comparable sales, 2 income approaches for <br />the subject property, the Commercial Market Insight Report dated January 2023 <br />from the National Association of Realtors, and the property record cards for the <br />subject property. During rebuttal, the PA provided property cards with aerial <br />photos of the petitioner's comparable sales. <br />With the exception of the PA's rebuttal evidence, the above discussed evidence <br />was contained in Axia. This evidence, along with the rebuttal evidence, was <br />admitted into evidence at the hearing. <br />List of Petitioner's witnesses and exhibits: <br />Flanagan Bilton LLC, the owner's representative, did not appear but requested by <br />email that the evidence to be considered. <br />The petitioner submitted an evidence package consisting of 49 pages and an e-mail <br />requesting to have the evidence for the petition heard on the record at the hearing. <br />The evidence submitted consisted of a cover letter with the subject's requested <br />value of $4,605,523, a property summary, 2 pages of the property record card for <br />the subject property, the Final Reconciliation showing the requested (just) value, a <br />property record card for each of the two (2) most comparable sales, a chart <br />summarizing 8 comparable land sales, information regarding the DR -493, <br />additional information regarding Florida Statute 193.011, the Property Tax <br />Oversight Bulletin PTO 11-01 regarding the Stn Criteria, and several other <br />memorandums, letters and examples regarding the Cost of Sale (COS) adjustment. <br />The above discussed evidence was contained in Axia and was admitted into <br />evidence at the hearing. <br />2023-069 -54- Page 2 of 6 <br />