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2025_12_03 BOER Minutes
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2025_12_03 BOER Minutes
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12/31/2025 2:27:51 PM
Creation date
12/30/2025 2:24:30 PM
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BOCC
Date
12/3/2025
Meeting Type
Regular Meeting
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Advisory Bd. Minutes
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Docusign Envelope ID: F6129COB-8F23-4F8D-BD35-5A65ECFOE8CA <br /> • Recommendation: After reviewing the appellant's concerns and considering the County's <br /> established valuation practices, the County recommends no change to the current assessed <br /> value. <br /> • Aerial Photo <br /> • Current Property Record Card <br /> Motion of the Board Accept County's Proposed Value: $39,800 No Change in Value <br /> Made the motion Shannon Julian <br /> Seconded the motion Barbara Levine <br /> Voted For All BOER Members <br /> Voted Against ... <br /> Property Identification: <br /> Property Owner Jeff Erick Essen Appellant(if different) <br /> Property Address Lot 2R, Shadylawn Road Parcel ID or Abstract 9789785726 <br /> Extension <br /> Statement of Appeal: Request a reduction in value based on the fact that the subject property is <br /> unbuildable and does not perc. <br /> Current Assessed Value $53,000 ounty Opinion $53,000 <br /> Time of Hearin 2:04PM Appellant Opinion $15,000 <br /> County Representative Jimmy Milliken Board Decision $39,800 <br /> Evidence submitted by the appellant: <br /> • Unusable raw land at the end of a dirt road in a poor,rural neighborhood of abandoned homes <br /> and mobile homes with no access to sewer. <br /> Evidence submitted by the county representative: <br /> • The subject property is a.79 acre vacant lot on Shadylawn Road in NBC 7421. The parcel is <br /> identified as a non-perking lot, and the assessment appropriately reflects this with an—80% <br /> adjustment,which also accounts for the existing dirt drive location. <br /> • Appellant's Argument: <br /> In the appeal,the appellant challenges the adjustments applied to the subject property. <br /> Specifically, the appellant disputes the reduction associated with the parcel's non-perking <br /> status. <br /> • County Analysis: <br /> Orange County has historically applied a standard—75%adjustment for non-perking land. <br /> While there is no substantial sales data pool to empirically support this exact percentage,the <br /> adjustment has been consistently used for many years. <br /> It is based on: <br /> Limited prior sales of non-perking tracts, <br /> Testimony and documentation from property owners regarding the cost of installing non- <br /> conventional septic s stems, and <br />
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