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Finding of fact for petition number 2023-142 List of Property Appraiser's witnesses and exhibits: George Clarke and Nancy Neill representing the Property Appraiser's Office, appeared in person. The evidence submitted by the Property: Appraiser. (PA):included 4 submittals. The 28 page submittal included a sales chart with"the subject and 5. comparable sales, an aerial map of the sales and the sutject, property record cards for the subject and comparable sales, a sales chart with 4 land sales, aerials of the land sales, emails to and from the petitioner and George Clark. The : emails included thepetitioner's evidence. The submittal with 36 pages included various court cases. The submittal of 7 pages included a summary of the evidence, a4. information request letter, and . : information regarding Exchange of Evidence and Florida Statute 193.0.11. The 2 pages included the Certified Mail Receipt. The above evidence was iri Axia and was admitted in. to evidence at the hearing. At the hearing, the PA submitted a history of the assessment f6f the subject. It was admitted in to evidence at the hearing. List of Petitioner's witnesses and exhibits: James R. Leibler, the property owner, appeared by Zoom. The petitioner's evidence: was in the 6 pages of email exchanged with George Clarke. This evidence was in Axia as part of the PA's -evidence and had been provided to the PA prior to the hearing. The evidence was admitted ui to evidence at the hearing. Overview of the Subject Property: The subject property is a single-family residence located at 12740 Highway A I A in Vero Beach, FL. The property is located in`the Ambersand Beach:area. The parcel runs from the ocean to the: river. The subject. was built in 1,997 and contains 3,306 square' feet(SF) of asr =conditioned area.(base:aree), a tvogarage and a dock on the river. The.house is ocated on a 55 front foot: lot: Summary of evidence presented by the property: appraiser: 8. 2023-1427.7 - :.. Page 2:9f 6