At the Nov. 20 hearing the Franklin County Board of Equalization sustained the assessor's valuation for parcel 115210084 (owners Mikaela Smith and Brandon Uriostegui Velez) after the assessor’s appraiser presented sales data and no appellant appeared to contest the evidence.

Mariah Rogers of the Franklin County Assessor's Office told the board she used six neighborhood sales and statistical summaries showing neighborhood sales ratios (for example, a neighborhood ratio stated at about 94.2 percent). Rogers said the assessor’s sales were from the subject’s subdivision and were similar in plan and quality to the subject, and she concluded the assessor’s valuation was supported by the evidence. Rogers also noted a builder interest‑rate concession on the appellant’s purchase and that the assessor’s office had bracketed the subject with same‑subdivision comps.

Board members asked clarifying questions about sale dates, the asking price versus the sale price, and whether time adjustments were required; Rogers said the sales used were appropriate for the appraisal date and that no time adjustment was applied for that area. With no appellant rebuttal, the board recorded that it would sustain the assessor’s value. The board said written notice of its decision will be delivered within four weeks and that the decision is appealable to the State Board of Tax Appeals.