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A reduction to the assessed value is not supported by the evidence.The Petitioner failed to overcome the Property <br /> Appraiser's established presumption of correctness. <br /> Conclusions of Law for Petition 2024-02950: <br /> Florida Law allows the Property Appraiser to establish a presumption of correctness.For the Property Appraiser to <br /> establish a presumption of correctness for the assessment,the admitted evidence mustpmve by a preponderance of the <br /> evidence that the Property Appraiser's just valuation methodology complies with Section 193,011,Florida Statutes and <br /> professionally accepted appraisal practices.In the instant matter,the Property Appraiser established a presumption of <br /> correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the <br /> Property Appraiser's just valuation methodology complies with.Section 193.011,Florida Statutes and professionally <br /> accepted appraisal practices.Since the Property Appraiser established a presumption of correctness,the Petitioner <br /> must overcome the established.presumption of correctness bythat the admitted evidence fails to prove by a <br /> preponderance of the evidence that(a)the Property Appraiser a�p�valuation does not represent just value;or(b)the <br /> PropertyAppraiser's just valuation is arbitrarily based on appraisal practices that are different from the a . ;sal <br /> practices generally applied by the Property Appraiser to comparable property within the same county.In .'e instant <br /> matter,the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the <br /> admitted evidence fails to prove by a preponderance of the evidence that(a)the Property <br /> Appraiser's just valuation <br /> does not represent just value;or(b)the Property Appraiser's just valuation is arbitrarily based on appraisal practices <br /> that are different from the appraisal practices generally applied by the Property Appraiser to comparable property <br /> within the same county.Therefore,the appraisal should be upheld. <br /> 2 024-029 s o Page 4 of 4 <br /> - 92 - <br />