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i ... ... ... ... ... List of Property. Appraisers' (PA) Witnesses and Exhibits; The Property, Appraiser (PA) was represented by Christian Cao, Faith: Sanderson and Jared .:Oliver..The property appraiser provided a 20 -page evidence package, which indicates a just :value and taxable value i of $3,068,509. The.exhibits included a summary of salient facts, cost approach, Marshall & Swift cost worksheet, sales; . Comparison approach, grid . an .. income approach. The package includes photographs and associated maps. The package. also includes a letter to the property owner with iriformatton on income and :expense . questionnaire requested by the property, appraiser. �. .:Jennifer McClain, attorney for the -property: appraiser made :a brief :statement: that this :: 3: : petition, as well as three others by the. 'same .Petitioner had been heard previously on November 21 2023'.:Ms. McLean stated previous :special : magistrate: ruled in favor of the . PAO: on all four of the::.: petitions., . 1 List of Petitioner's Witnesses and Exhibits: The petitioner was represented by Deneen Maly of FirstPointe Advisors LLC: Petitioner f provided two evidence packages. The :1:1.4 -page package: uicluded 2023 tax year statutory support an cost of sale . package .for proper ies fled by FirstPointe. Advisors..Several .. statutes :and regulatory documents have been included along with : the 2023: value .:: adjustment board training manual, Florida Department. -of Revenue -: Property Tax, Informational Bulletin examples of application -,of the M Criterion Pr.e.Pa..red ' by Advisors. FirstPointe The property evidence package contains 136 pages and includes a summary of salient facts along with the property record card, maps; market and pro forma analyses; market reports, comparable. sales analysis, .pictures, and lease. comparables. The .taxpayers' opinion :of Just/Market Value is $2,2009000 or $442p er square foot. f Overview of the Subject Property: . 1 The subject property is a freestanding fast-food restaurant, or quick serve-esiaut ant (QSR) ' with drive thra occupied by Chick-fil A. Tlie property i' locatedat 393$ Southwest Archer Rd. in Gainesville, Alachua County Florida. The parcel number: is. 06810-003-006.:The . improvements. were completed ' in 2018 and contain 4,983 SgFt: The land area: is 66,211 . :SgFt or 1.52 acres. The property is zoned PD,: Planned Development. The land is valued at $2;3:17,392 and improvements. are valued at $751,117; totaling:$3,068,509. There: have .....been no recent sales of the property, and the highest and best use: is as presently improved. P PertY� . . . :Tangible personal property is not: included in : ' the value . estimate. � Summary of Evidence Presented by the Property. Appraiser: