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Finding of fact for petition number 2024-162 <br />List of Property Appraiser's witnesses and exhibits: <br />Austin Boller, representing the Property Appraiser's Office, appeared in person. <br />The evidence submitted by the Property Appraiser (PA) included 109 pages. <br />Submitted into Axia included the following: a cover page, a list of evidence, a <br />request for evidence, 12D-9.020 Exchange of Evidence statute, Methodology and <br />Considerations by the property appraiser (PA), information regarding Florida <br />Statute 193.011, a sales comparison a chart with 4 comparable sales, an aerial <br />showing the location of the subject and comparable sales, the MLS listing <br />information and property record cards for the subject and comparable sales and for <br />the comparable sales used by the petitioner; and case laws. The above information <br />was admitted in to evidence, without objection, at the hearing. <br />List of Petitioner's witnesses and exhibits: <br />Marc Kleiner, Esq. and Nicholas McCarville, Esq. from Property Tax Adjustments <br />and Appeals P.A., representing the property owner, appeared by phone. <br />The petitioner submitted 3 exhibits into Axia. The first exhibit consisted of 28 <br />pages. It included a summary of evidence, a summary of testimony, a summary of <br />the subject's values, the property record cards for the subject, the 2024 TRIM <br />Notice, a two page chart summarizing the subject, the comparable sales and <br />adjustments made to the comparable sales, an aerial of the subject, an aerial of the <br />overall area where the subject and comparables are located, an aerial of each of the <br />comparable sales, and 1 vacant oceanfront lot sales. The second exhibit included <br />63 pages. This package included numerous articles regarding factors influencing <br />the market and impacting the sale of residential properties in Florida. The third <br />exhibit consisted of 237 pages and included several Florida Statutes regarding the <br />Value Adjustment process, bulletins to the VAB attorneys, information regarding <br />the cost of sale (COS) deduction, information from the 2024 VAB training manual, <br />various other memorandums and articles associated with the VAB procedures, and <br />several articles regarding the influences on the residential market in Florida. This <br />evidence was admitted in to evidence, without objection, at the hearing. <br />Overview of the Subject Property: <br />2024-162 <br />Page 1 <br />-75- <br />Page 2 of 8 <br />