BOARD OF EQUALIZATION 1-31-07

BOARD OF EQUALIZATION

WEDNESDAY, JANUARY 31, 2007

PRESENT: W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

ABSENT: NANCY CARTMILL, COMMISSIONER

W. Scott Bias, President, called the Board of Equalization and Review to order at 10:00 a.m.

APPEARING KAY DAY, CHIEF DEPUTY FOR THE ASSESSOR’S OFFICE

Kay Day, Assessor’s Chief Deputy, stated the Assessor’s Real, Personal and Business Property Books were available for the board to review, if needed.

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

Robert L. Bailey, Commissioner, moved to approve the corrections of appraisal or assessment on real, personal and business property, as provided by the Assessor. W. Scott Bias, President, seconded the motion and the vote was unanimous. Exhibit (A)

10:00 A.M. JOHN MIDKIFF, APPEARING

#5 BENTON COURT, HUNTINGTON, WV

DISTRICT - BARBOURSVILLE, MAP 7H, PARCEL - 45.2

2006 APPRAISED VALUE - $69,300

2007 APPRAISED VALUE - $76,400

VALUE IN MR. MIDKIFF’S OPINION - $70,000

Mr. Midkiff stated he believed his appraised value was too high, due to the property near his house that sold for $75,000,being larger then his house. Mr. Midkiff further stated the house next door to him was not being maintained and he believed this lowered the value of his property. Mr. Midkiff went on to say his house needed a new roof and the road, which the neighborhood maintained, was in terrible shape.

John Perry, Cabell County Assessor’s Office, stated they had used the sales comparable method and that two pieces of property had sold for $84,000 and a smaller house had sold for $65,000 in Mr. Midkiff’s area.

W. Scott Bias, President, informed Mr. Midkiff that he would be notified by mail of the Board’s decision.

BOARD OF EQUALIZATION

PAGE TWO

10:15 A.M. CALVIN NELSON, APPEARING

9150 GOFF HILL ROAD, GLENWOOD, WV

DISTRICT - UNION, MAP - 5, PARCEL – 5.10

2006 APPRAISED VALUE - $58,500

2007 APPRAISED VALUE - $100,200

VALUE IN MR. NELSON’S OPINION - $60,000

Mr. Nelson stated his property was a hunting camp and he believed it would be hard to find a comparable piece of property because most of the property owners lived full time in the area.

Brent Williams, Cabell County Assessor’s Office, stated the appraised value was due to land sales in the area. Mr. Williams further stated the property values were also rising in the Union District.

W. Scott Bias, President, informed Mr. Nelson that he would be notified by mail of the Board’s decision.

10:30 A.M. GEORGE McCOLLINS, APPEARING

UNION RIDGE ROAD, GLENWOOD, WV – 19.5 ACRES

DISTRICT – UNION, MAP – 13, PARCEL – 35

2006 APPRAISED VALUE - $8,200

2007 APPRAISED VALUE - $15,200

VALUE IN MR. McCOLLINS’S OPINION – NO VALUE GIVEN

Mr. McCollins stated he believed his appraised value too high because he did not live on the property, the property did not have utilities and he believed the property was unusable because of it being on a hill side. Mr. McCollins went on to say he did not believe hill side property should be appraised at the same rate as flat land. Mr. McCollins further stated he did not hunt or timber on the property.

Brent Williams, Cabell County Assessor’s Office, stated that Mr. McCollins property was appraised at market value, even though some of the property in the area had farm exemptions.

W. Scott Bias, President, informed Mr. McCollins that he would be notified by mail of the Board’s decision.

11:00 A.M. CANCELLED

11:15 A.M. RALPH BASSETT, APPEARING

1156 SOUTH MAIN STREET, MILTON, WV

DISTRICT – CITY OF MILTON, MAP – 5, PARCEL – 307

2006 APPRAISED VALUE - $68,300

2007 APPRAISED VALUE - $88,800

VALUE IN MR. BASSETT’S OPINION – NO VALUE GIVEN

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Mr. Bassett stated he did not believe the appraised value of his property was correct because the property often flooded. Mr. Bassett further stated that the only property that had sold was on the other side of the street.

Brent Williams, Cabell County Assessor’s Office, stated the property around Mr. Bassett’s property had increased in value, however, there was a problem with appraising property that flooded.

W. Scott Bias, President, informed Mr. Bassett that he would be notified by mail of the Board’s decision.

11:30A.M. CANCELLED

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of the property of John Midkiff, located at #5 Benton Court, Huntington, Barboursville District, Map 7H, Parcel 45.2 from $76,400 to $71,500. W. Scott Bias, President, seconded the motion and the vote was unanimous.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of the property of Calvin Nelson, located at 9150 Goff Hill Road, Glenwood, Union District, Map 5, Parcel 5.10 from $100,200 to $78,000. W. Scott Bias, President, seconded the motion and the vote was unanimous.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of the property of George McCollins, located at Union Ridge, Glenwood, Union District, Map 13, Parcel 35 from $15,200 to $11,500. W. Scott Bias, President, seconded the motion and the vote was unanimous.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of the property of Ralph Bassett, located at 1156 South Main Street, Milton, City of Milton District, Map 5, Parcel 307 from $88,800 to $75,000. W. Scott Bias, President, seconded the motion and the vote was unanimous.

W. Scott Bias, President, recessed the meeting at 11:10 a.m., until Friday, February 2, 2007, at 10:00 a.m.

BOARD OF EQUALIZATION AND REVIEW

FRIDAY, FEBRUARY 2, 2007

PRESENT: W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

NANCY CARTMILL, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

BOARD OF EQUALIZATION

PAGE FOUR

W. Scott Bias, President, reconvened the meeting of the Board of Equalization and Review at 10:00 a.m.

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

Robert L. Bailey, Commissioner, moved to approve the corrections of appraisal or assessment on real, personal and business property, as provided by the Assessor. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous. Exhibit (B)

10:00 A.M. CANCELLED

10:15 A.M. CANCELLED

W. Scott Bias, President, recessed the meeting at 10:02 a.m., until Tuesday, February 6, 2007, at 10:00 a.m.

BOARD OF EQUALIZATION AND REVIEW

TUESDAY, FEBRUARY 6, 2007

PRESENT W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

NANCY CARTMILL, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

W. Scott Bias, President, reconvened the meeting of the Board of Equalization and Review at 10:00 a.m.

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

Nancy Cartmill, Commissioner, moved to approve corrections of appraisal or assessment on real, personal and business property, as provided by the Assessor. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous. Exhibit (C)

There being no scheduled appointments, W. Scott Bias, President, recessed the meeting at 10:02 a.m., until Friday, February 9, 2007, at 10:00 a.m.

BOARD OF EQUALIZATION

FRIDAY, FEBRUARY 9, 2007

PAGE FIVE

PRESENT: W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

NANCY CARTMILL, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

W. Scott Bias, President, reconvened the meeting of the Board of Equalization and Review at 10:00 a.m.

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

10:00 A.M. DON FAHERTY, APPEARING FOR

FOSTER FOUNDATION – WOODLANDS

1 BRADLEY FOSTER DRIVE, HUNTINGTON, WV

DISTRICT – HUNTINGTON/GUYANDOTTE,

MAP – 89, PARCEL – 2

2006 APPRAISED VALUE - $27,489,100

2007 APPRAISED VALUE - $34,998,400

VALUE IN MR. FAHERTY’S - $15,000,000

2006 BOARD OF EQUALIZATION LOWERED APPRAISED VALUE TO $20,000,000

Robert Withers, Certified Appraiser hired by the Foster Foundation/Woodlands, explained to the Board how he had arrived with the figure of $14,900,000, which he believed to be the appraised value of the Woodlands. Mr. Withers passed out the report for the Board to review. Mr. Withers also listed several properties that he believed to be comparable to the Woodlands.

Mr. Withers stated the Woodlands was on approximately 93.36 acres and only about 30 acres were usable. Mr. Withers further stated that when Woodlands went into business they were not expecting to pay real estate taxes, as they were a non-profit organization, and he believed they should not be assessed as a shopping mall or office building would be assessed.

Brian Daniels, Cabell County Assessor’s Office, stated he had reviewed the appraisal and was able to lower the 2007 appraised value to $31,190,800. Mr. Daniels further stated that Woodlands was located on a superior piece of property and the increase in the appraised value was also due to the addition of a new wing on the main building and two new houses on the property.

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Audy Perry, Woodland Board Member, asked Mr. Daniels if he was licensed as an appraiser under West Virginia State Law. Mr. Daniels replied that he was not a licensed appraiser, however, he was certified by the West Virginia State Tax Department.

Mr. Perry stated that in the letter the taxpayer received regarding the notice of their hearing, it stated you must have a formal appraisal, expert testimony or a qualified person in order to state your case. Mr. Perry went on to say this would require a certified appraiser licensed by West Virginia Code.

W. Scott Bias, President, informed Mr. Faherty that he would be notified by mail of the Board’s decision.

Stephen Zoeller, County Manager, stated he had talked with William Watson, County Attorney, and Mr. Watson stated it was not required by state law for the taxpayer to have a certified appraisal, however, the taxpayer was encouraged to bring convincing evidence to the hearing.

10:15 A.M. WILLIAM LUNSFORD, APPEARING

1231 W. MUD RIVER ROAD, MILTON, WV

DISTRICT – GRANT, MAP – 20G, PARCEL – 004500000000

2006 APPRAISED VALUE - $113,400

2007 APPRAISED VALUE - $113,400

VALUE IN MR. LINFORD’S OPINION – DOES NOT KNOW

2006 BOARD OF EQUALIZATION LOWERED APPRAISED VALUE TO $80,000

Mr. Lunsford stated his house was thirty-three years old and flood waters had been in his basement three times and sewer water in the basement twice. Mr. Lunsford further stated he was told if a flood wall was built around Milton, FEMA would probably need to purchase his house as the flooding would become worse.

1241 GLENWOOD STREET, MILTON, WV

DISTRICT – CITY OF MILTON, MAP – 5, PARCEL – 107

2006 APPRAISED VALUE - $5,300

2007 APPREAISED VALUE - $8,900

VALUE IN MR. LUNSFORD’S OPINION - $8,000

Mr. Lunsford stated this lot was 66x30. Mr. Lunsford further stated there was nothing on the lot, the houses around the lot were very old and there were two old cars on the property line he could not get removed.

Brent Williams, Cabell County Assessor’s Office, stated the appraised value was the current market value and presented sales figures on property that was sold in the area.

President Bias informed Mr. Lunsford he would be notified by mail of the Board’s decision.

BOARD OF EQUALIZATION AND REVIEW

PAGE SEVEN

10:30 A.M. BETTY TOPPINGS, APPEARING

10 SUNNY DRIVE, ONA, WV

DISTRICT – GRANT, MAP – 12, PARCEL – 57.4, CLASS

2006 APPRAISED VALUE - $201,900

2007 APPRAISED VALUE $204,000

VALUE IN MS. TOPPINGS OPINION – UNKNOWN

2006 BOARD OF EQUALIZATION LOWERED APPRAISED VALUE TO $165,000

Brent Williams. Cabell County Assessor’s Office, stated the appraised value was based on the market value of the selling price of properties located adjacent to Mrs. Toppings’ property. Mr. Williams gave the Board prices for three pieces of property that had been sold.

Mrs. Toppings stated she did not understand her property being appraised that high, as there had been no changes in her property. Mrs. Toppings further stated she believed she was being personally harassed.

President Bias informed Mrs. Toppings she would be notified by mail of the Board’s decision.

W. Scott Bias, President, stated he would like to study the report on the Woodlands before making a decision.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of the property, owned by William Lunsford, located at 1231 W. Mud River, Milton to $90,000 and the property located at 1241 Glenwood Street, Milton to $8,000. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of property, owned by Betty Toppings, located at 10 Sunny Drive, Ona to $165,000. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.

W. Scott Bias, President, recessed the meeting at 11:20 a.m., until Tuesday, February 13, 2007, at 2:00 p.m.

BOARD OF EQUALIZATION AND REVIEW

TUESDAY, FEBRUARY 13, 2007

PRESENT: W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

NANCY CARTMILL, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

W. Scott Bias, President, reconvened the meeting of the Board of Equalization and Review at 2:00 p.m.

BOARD OF EQUALIZATION AND REVIEW

PAGE EIGHT

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

Nancy Cartmill, Commissioner, moved to approve the corrections of appraisal or assessment on real, personal and business property. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous. Exhibit (E)

2:00 P.M. CANCELLED

2:15 P.M. LONNIE & ERMA NAPIER, APPEARING

3702 EDMONDS BRANCH ROAD, ONA

DISTRICT – UNION, MAP – 31, PARCEL – 14

2006 APPRAISED VALUE - $80,900

2007 APPRAISED VALUE - $112,700

Mr. Napier stated he did not understand why his taxes had raised as there were no utilities on his property.

Brent Williams, Cabell County Assessor’s Office, stated that due to land sales in Mr. Napier’s area, it had increased the value of his property. Mr. Williams further stated they had used the sales comparison method for the appraised value.

W. Scott Bias, President, informed Mr. Napier he would be notified by mail of the Board’s decision.

2:30 P.M. CANCELLED

2:45 P.M. VIRGINIA HOLLEY, APPEARING FOR KEVIN VARNEY

DISTRICT – GRANT, MAP – 19, PARCEL – 5.2, ACRES - .412

2006 APPRAISED VALUE – Did not exist – cut-out 11/06

2007 APPRAISED VALUE - $17,700

Mrs. Holley-Varney stated she could not understand the appraised value going up for this piece of property because it was swamp land that had been filled and the mobile home on the property was not in good shape.

DISTRICT – GRANT, MAP – 19, PARCEL – 154, ACRES - .23

2006 APPRAISED VALUE - $5,400

2007 APPRAISED VALUE - $13,200

Mrs. Holley-Varney stated that most of this property could not be used and the mobile home was in poor condition.

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PAGE NINE

VIRGINIA VARNEY

2423 YATES CROSSING ROAD, MILTON, ACRES - 097

DISTRICT – GRANT, MAP – 19, PARCEL – 156

2006 APPRAISED VALUE - $8,700

2007 APPRAISED VALUE - $25,600

Mrs. Holley-Varney stated this piece of property was unusable and the mobile home was not in good shape.

Brent Williams, Cabell County Assessor’s Office, stated he had used the sales comparable method for the appraised value on the three properties and that most of the value was in the land.

W. Scott Bias, President, informed Mrs. Varney she would be notified by mail of the Board’s decision.

3:00 P.M. LONNIE D. NAPIER, APPEARING

EDMONDS BRANCH ROAD, ONA

DISTRICT – UNION, MAP – 31, PARCEL – 14.2

2006 APPRAISED VALUE - $56,200

2007 APPRAISED VALUE - $67,100

Mr. Napier stated he believed the appraised value was too high for his property and in his opinion the value of the property was $60,000.00. Mr. Napier also informed the Board that he had water problems on both sides of his property.

Brent Williams, Cabell County Assessor’s Office, stated that he had used the sales comparable method and gave the Board several figures on the sale of property near Mr. Napier’s.

W. Scott Bias, President, informed Mr. Napier he would be notified by mail of the Board’s decision.

Robert L. Bailey, Commissioner, moved to approve lowering the appraised value of property, owned by Lonnie & Erma Napier, located at 3702 Edmonds Branch Road, Ona, to $90,000.00. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.

Nancy Cartmill, Commissioner, moved not to lower the appraised value of three pieces of property, owned by Virginia Holley-Varney and Kevin Varney, due to insufficient information that would allow an adjustment. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.

Robert L. Bailey, Commissioner, moved to approve the lowering of the appraised value of property, owned by Lonnie D. Napier, located at Edmonds Branch Road, Ona, to $60,000.00. W. Scott Bias, President, seconded the motion and the vote was unanimous.

BOARD OF EQUALIZATION AND REVIEW

PAGE TEN

W. Scott Bias, President, recessed the meeting at 3:23 p.m., until Friday, February 16, 2007, at 10:00 a.m.

BOARD OF EQUALIZATION AND REVIEW

FRIDAY, FEBRUARY 16, 2007

PRESENT: W. SCOTT BIAS, PRESIDENT

ROBERT L. BAILEY, COMMISSIONER

NANCY CARTMILL, COMMISSIONER

SHARON ROSS, ASSISTANT COUNTY MANAGER

FOR BILLABLES AND PAYABLES

W. Scott Bias, President, reconvened the meeting of the Board of Equalization and Review at 10:00 a.m.

APPROVE: CORRECTIONS OF APPRAISAL OR ASSESSMENT ON

REAL, PERSONAL AND BUSINESS PROPERTY

Nancy Cartmill, Commissioner, moved to approve the appraisal or assessment on real, personal and business property. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous. Exhibit (F)

10:00 A.M. JOHN SEARS, APPEARING

BUSINESS PERSONAL PROPERTY@ 901 8^TH AVENUE

HUNTINGTON

DISTRICT – GIDEON, MAP – 29, PARCEL – 536, CLASS – 4

2006 APPRAISED VALUE - $59,342 – NON-FILER 20%

PENALTY

2007 APPRAISED VALUE - $1,948

AUTO BATH

BUSINESS PERSONAL PROPERTY @ 501 20^TH STREET

HUNTINGTON

DISTRICT – GIDEON, MAP – 19, PARCEL – 351, CLASS – 4

2006 APPRAISED VALUE - $24,200 – NON-FILER/20%

PENALTY

2007 APPRAISED VALUE - $974

Dick Fredeking, Attorney for John Sears, stated that Mr. Sears owned two car washes and the car washes and the equipment were assessed separately. Mr. Fredeking cited a code section that stated any machinery and fixtures attached to a building shall be included on the value assessment of a building. Mr. Fredeking also cited the United States Treasury regulations.

BOARD OF EQUALIZATION AND REVIEW

PAGE ELEVEN

Vickie Swann, Cabell County Assessor’s Office, stated business personal property tax had nothing to do with the real estate tax. Ms. Swann further stated that Mr. Sears had not filed a business return for several years, therefore, the Assessor had to assume the business still had the same equipment from the last return and because Mr. Sears did not file there was a penalty plus 20% interest.

John Perry, Assessor’s Office, stated the real estate appraisal was only on the building and the pumps, wands, brushes and other equipment were appraised on personal property.

Mr. Fredeking stated car washes were built with equipment as part of the building and should be assessed accordingly.

W. Scott Bias, President, informed Mr. Fredeking Mr. Sears would be notified by mail of the Board’s decision.

10:15 A.M. FRANK KELLEY, APPEARING FOR:

CHARLESTON WELDING COMPANY LLC

4.1 ACRES ARLINGTON BOULEVARD, HUNTINGTON

DISTRICT – GIDEON, MAP – 65, PARCEL – 294

2006 APPRAISED VALUE - $4,100

2007 APPRAISED VALUE - $9,900

Frank Kelley, Charleston Welding Company, resolved his issue regarding the 2007 appraised value of his property with the Assessor before he was due to come before the Board.

10:30 A.M. BERTIE WOLFE, APPEARING

GEORGE HAGLEY – EST

3 ACRES KNIGHT, TR., OHIO RIVER ROAD, LESAGE

DISTRICT – UNION, MAP – 16, PARCEL – 74

2006 APPRAISED VALUE - $6,600

2007 APPRAISED VALUE - $9,900

Bertie Wolfe did not appear before the Board. Sharon Ross, Assistant County Manager, tried to contact her twice by phone but was unable to reach Ms. Wolfe.

10:45 A.M. SHERMAN FRY

2541 MCCOMAS ROAD, BARBOURSVILLE

DISTRICT – MCCOMAS, MAP – 11, PARCEL – 18

2006 APPRAISED VALUE - $2,400

2007 APPRAISED VALUE - $14,600

Mr. Fry stated his property at 2541 McComas Road was only land that he shared with his granddaughter. Mr. Fry further stated the largest part of his land was in the flood plain and flooded. Mr. Fry also stated there was room for only one single wide mobile home on this piece of property.

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PAGE TWELVE

John Perry, Cabell County Assessor’s Office, stated he was appearing for Jon Wheeler who had appraised Mr. Fry’s property. Mr. Perry further stated that the 2006 appraised value was on the timber. Mr. Perry stated Mr. Fry was now working on his property to give to his granddaughter and there was one acre that was unclassified. Mr. Perry further stated the Assessor had lowered the 2007 appraised value to $7,900.00, which Mr. Fry would not accept.

W. Scott Bias, President, informed Mr. Fry he would be notified by mail of the Board’s decision.

11:00 A.M. BRUCE MOFFAT, APPEARING FOR:

VICTORY PLACE LLC

6330 ROUTE 60 EAST, BARBOURSVILLE

DISTRICT – BARBOURSVILLE, MAP – 8J, PARCEL – 294.1

2006 APPRIASED VALUE - $174, 200 – LAND ONLY

2007 APPRAISED VALUE - $4,492,500 – NEW 50 UNIT

APARTMENTS

Bruce Moffat, Vice President of Development for Woda, made a presentation to the Commission and provided a list of tax costs from other counties for the type of apartment complexes like Victory Place. Mr. Moffat stated that Victory Place was developed with the low income housing tax credit program, therefore, there would be some rent restrictions.

David McConahy, Real Estate Appraiser, presented to the Commission the appraised value on several types of these complexes.

John Perry, Cabell County Assessor’s Office, presented the Board with a breakdown of cost to build the complex. Mr. Perry further stated Victory Place had used the income approach with a tax reduced rate but they still had to deal with the current market value. Mr. Perry stated he had lowered the appraised value from $4,492,500.00 to $2,870,900.00, however, this was not accepted by Victory Place.

W. Scott Bias, President, informed Mr. Moffat he would be notified by mail of the Board’s decision.

Nancy Cartmill, Commissioner, stated she believed the equipment at the car washes, owned by John Sears, were part of the car wash.

Robert L. Bailey, Commissioner, moved to dismiss the 2007 appraised values of the business personal properties for John Sears, for the Car Washes located at 901 8^th Avenue and 501 20^th Street, Huntington. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.

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PAGE THIRTEEN

Nancy Cartmill, Commissioner, moved to lower the appraised value of the property owned by Sherman Fry, located at 2541 McComas Road, Barboursville, to the amount of $7,900.00 offered by the Assessor’s Office. Robert L. Bailey, Commissioner, seconded the motion and the vote was unanimous.

W. Scott Bias, President, stated the Board needed to vote on the request from Woodlands from the February 9, 2007 meeting.

Robert L. Bailey, Commissioner, moved to lower the 2007 appraised value of Woodlands, located at 1 Bradley Foster Drive, Huntington, from $34,998,400.00 to $29,759,000.00. W. Scott Bias, President, seconded the motion and the vote was unanimous.

Nancy Cartmill, Commissioner, recused herself from voting due to her state position as the Executive Director of Assisted Living.

The Board discussed that Victory Place and Woodlands were both charitable foundations, however, Victory Place was based on low income.

Robert L. Bailey, Commissioner, moved to lower 2007 appraised value of Victory Place, located 6330 Route 60, Barboursville, from the appraised value of $4,492,500.00 to the amount offered by the Assessor of $2,870,900.00. Nancy Cartmill, Commissioner, seconded the motion and the vote was unanimous.

There being no further business before the Board of Equalization and Review, the meeting was adjourned Sine Die, ay 11:41 a.m.

____________________________________________

PRESIDENT, COUNTY COMMISSION

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