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$175 SF to $269 SF with an average of $212 SF. The PA did not establish a preliminary value for the subject property based on the sales presented. Florida Statute 194.301(1) incorporates section 193.011(8) which provides for the PA to deduct a cost of sale (COS) in arriving at just value assessments and requires the PA to present evidence showing PA's COS deductions as reported on Form DR -493 because such deductions were applied in making just value assessments and are professionally accepted appraisal practices. In addition, to not make a COS deduction to the subject property, the PA would not adhere to section 194.301(2)(a)3., F.S., which precludes the PA, in appraising the petitioned property, from using appraisal practices that are arbitrarily different from the appraisal practices the PA applied to the comparable properties within the county. Because a preliminary value was not established by the PA and a COS deduction was not shown in the analysis of the comparable sales, the presumption of correctness for the assessment was not established. The admitted evidence from the PA did not prove by the preponderance of the evidence that the property appraiser's just value methodology complied with the first and eighth criteria of section 193.011, F.S. and professionally accepted appraisal practices. Based on the comparable sales presented by the PA and after giving consideration to the comments on the property cards provided by the petitioner and reviewing the Improvement Valuation (IV) on the property cards, the following was determined. Comparable 1, sold for $175 SF, and did include a covered porch. The IV for the covered porch on the property card was approximately $5 SF more than the IV for the subject's 2 porches. Deducting $5 SF from $175 SF indicates an adjusted sale price for Comparable 1 at $170 SF. Comparable 2 is a newer home that was built to the current wind code and sold for $176 SF. The construction costs new for the house was indicated on the IV at $126 SF versus the subject's cost new of $114 SF. Adjusting the sale by $12 SF provides an adjusted sale price of $164 SF. Comparable 3 is a similar age and size property but included a pool. Comparable 3 sold for $203 SF. Pairing Comparable 3 with Comparable 1 at $175 SF indicates an adjustment of $28.00 SF for the pool. Deducting the $28 SF from the purchase price indicates an adjusted purchase price of $175 SF per square foot. Based on the IV, Comparable 3 is also a higher quality house and shows a construction cost new 2023-139 -72- Page 4 of 5