The Board of Equalization and Review rejected a request from an attorney for property owner Bobby Beatty Jr. to reduce the assessments on two small parcels near Walden on Providence, voting to leave the county values unchanged.

Attorney Larry Shaheen argued that one triangular parcel (parcel 06177008B) is landlocked and derives access only through adjacent parcels — including property owned by Union County Schools — and therefore should be valued at the same per-acre rate as the school parcel next door. Shaheen told the board the schoolard records list a market value near $3,070,100 and that, applying that per-acre rate, the triangular parcelould be valued near $71,000 (the attorneyharacterized the calculation verbally during the hearing).

Shaheen noted a deed recorded an access easement and that the triangular parcel had been purchased in February 2018 for $72,500. "The deed does say, being all of a 1.25 acre tract together with the 20 foot access easement is shown on the map," county staff confirmed during the hearing.

County appraisal staff said their sales and neighborhood comparables support the current assessed values. The county reported the median price per acre for comparable sales in the unplatted Marvin area is about $232,000 per acre and noted the triangular parcel had been sold in 2018 for $72,500.

After discussion, the board voted to leave the assessment for parcel 06177008B at $255,500 and to leave parcel 06177030 at $410,000. The motions carried in open session; the clerk will provide written notice to the taxpayer.

Board members asked staff to run the per-acre calculations described in the hearing record for their deliberations; the board did not change the county
pproach to valuing the adjoining school or neighborhood comps.

The hearing record notes the triangular parcel is 1.25 acres and that the county had a 20-foot access easement shown on the recorded map.