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assessments, and Attorney Collins agreed that the Board should be looking at sales prior <br /> Caw to January 2006. Mr. Nolte reminded the Board that an MAI Appraiser had reviewed the <br /> petition and agreed with the Property Appraiser's conclusion. <br /> Commissioner Davis wanted proof by Mr. & Mrs. Zarzycki that they had been assessed <br /> differently from everyone else. <br /> Discussion ensued and the Board reviewed the Property Appraiser's comparison sheet <br /> with Sharon Hammond. <br /> Mrs. Zarzycki responded to Commissioner Davis' question, as to what they think the <br /> value of their land is, replying $42,500 per acre. <br /> The Board proceeded to evaluate the appraisal of the building. Mr. Goodwyn explained <br /> what factors were looked at by the Appraisers. <br /> Appraiser Robbie Fox explained in detail the shape factors, asking the Board to <br /> look at the sketch that shows no square rooms, which is how they arrived at the market <br /> value of their home. "This is a unique situation," he added, "in the fact that they have not <br /> had a$2 Million dollar home sale within the county." <br /> There was a lengthy question and answer period between Commissioner Davis <br /> and staff regarding appraisals by location. Commissioner Davis saw the problem to be <br /> that the Zarzyckis' built the home and it did not cost them that much, and therefore they <br /> felt that it could not be worth that much. <br /> Mrs. Zarzycki continued to argue her position. <br /> Commissioner Davis asked if they could look at the other comparables, and after <br /> discussion, it was derived that there was a comparable sale, with less the land value, that <br /> was appraised at $100 per sq. foot. <br /> Value Adjustment Board <br /> 04-02-2007 - 4 - <br />