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and not all of the issues the petitioner discussed would not impact the parcel. The PA testified that the petitioner's Sale 1 is located on 45th Street approximately 1.5 west of US Highway 1 and is not in a good a location, Sale 2, located off of Quay Dock Rd, is going to be developed with residential uses and Sale 3 is a mixture of commercial and residential zoning. The PA also testified that the petitioner's Sale 4 (PA's Sale 1) resold for substantially more a year later. The petitioner had no rebuttal. Special magistrate's analysis and finding of facts: The presumption of correctness for the assessment was established because the PA proved by the preponderance of the evidence that the PA's just value methodology complied with the eight criteria of Section 193.011 of the Florida Statutes and professionally accepted appraisal practices. The petitioner's evidence did not overcome the presumption of correctness. The comparable sales presented by the PA were applicable for the analysis and valuation of the subject property. The comparable sales presented by the PA were based on the recorded sale price. After the establishment of a preliminary value, the PA did not make a 15% COS deduction and provide an indication of just value. However, applying a 15% COS deduction does provide a just value that supports the current assessed value. Conclusions of law for petition 2024-107 The admitted evidence was determined sufficiently relevant and credible to reach the preponderance of the evidence standard of proof, Rule 12D-9.025 and 12D- 9.027. The admitted evidence provides by a preponderance of the evidence that the property appraiser's just valuation methodology complies with section 193.011, F.S. and professionally accepted appraisal practices. Therefore, the petition is denied. 3 2024-107 - 48 - Page 4 of 4