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. . . . . . . . . . . <br />and not all of theisgues the. b6titioild.discussed woUld:not impact the. parcel. The. <br />. PA testified that the petitioner's:Sale 1: is: 1 o'cated on 45th Street approximately 1.5 <br />west . of "US Highway not . in a a location, S910'2, located off of . 044y <br />J and, is. .... good. <br />Dock Rd, is: going :tObe deVelopedWith residential uses and Sale 3 is a:mixture of <br />commercial and-residential zoning. ThePA also testified -that the p-efitioner'.s:: Sale <br />4. (P.A"s* Sale: 1)' resold for.substaritiallyinore aveaf later'.' <br />The petifionet had noxebuttaL <br />;90eieiial magistrate's analysis andfini ding: 6f.facts'i: .. .... <br />The:presumpti6h.of correctness fdr the assessment* was :established because the PA <br />n anc­ ce. <br />proved by the prep6 der e.:bf th*e. evident' ' :that the PA's just value 41i6thodo'logy <br />compiled with the eight:p-niterig of Section :193.0:1:1.:of the Florida:Swtuteg an <br />professionally accepted appraisal-practices'.. The petitioner's evidence did not ... . <br />overcome the presu-m'ptio,'n:of:correct'*n'ess. <br />p e- d. <br />Thex'omparable sales presented by the PA were''a'p' licable''for. th' analysis an <br />pr s <br />viluationvbf :the s6i e-'ct prbip'Orty. The: comparable s,ales: presented by the'. PA were <br />based on the recorded sale price.: After 1he:establishment :of a preliminary Value, <br />the _PA did.n6t make. aI5% COS deducIlOn and provide an mdic. 6tion-ofjust val4 <br />6. <br />owever,,.,qpplyinga: 15%:COS deduction does provide a just value that:,supports: <br />:the current assessed value. <br />Conclusions of law . for petition 2024=107 <br />dible: t h: <br />The:admitted "evidence" determined s,u fficiently'' relevant an d .1 cre o re,ac <br />the preponderance Of the evidence: standard: of proof;: Rule 12.D=9.025atid 12D-: <br />9.027.4 -he admitted evidence provides byapreponderance: 'of the: evidenc ethat the <br />property appyalser's just aluafion thodology complies with section .193.011, <br />F. S:.: and professionally accepted appraisal practices.: Therefore; the petition is: <br />::denied-.-'. <br />3 <br />