The Union County Board of Equalization and Review recorded the following final actions in its deliberation phase:

- Hearing 1 (parcel 09143004; Joseph King Family LP): Motion to accept an untimely PUB application; motion carried (voice vote). Mover: Mr. Ashcraft; second: Mr. Smith.

- Rescind and re‑vote (parcel 08234008B): The board rescinded its September 25 action and then approved an agreed revised value of $56,500 for parcel 08234008B. Mover: Mr. Ashcraft; second: Mr. O'Keefe.

- Hearing 4 (parcel 06003001K; Espinosa): Board sustained county valuation of $858,200 after county corrected record items and presented a sales analysis. Mover: Mr. Ashcraft; second: Mr. O'Keefe.

- Hearing 6 (parcel 06066190; Nature's Calling LLC): Board accepted the county value of $3,168,700 after hearing discussion of high‑end comparables. Mover: Mr. O'Keefe; second: Mr. Ashcraft.

- Hearing 8 (parcel 060900058; Bedeaux): Board accepted county’s impaired value of $996,100 (35% impairment applied to 4.8 acres). Mover: Mr. Ashcraft; second: Mr. O'Keefe.

- Hearing 9 (parcel 06189070; John Khan): Board accepted a late agreement lowering the value to $82,800; will appear in deliberation record. Mover: Mr. Smith; second: Mr. O'Keefe.

- Hearing 10 (parcel 09072122; Cascotte): Board voted to retain the county’s revised value of $740,000 after county adjustments for remeasurement and pool classification. Mover: Mr. Ashcraft; second: Mr. Smith.

- Addendum A (staff‑recommended settled values): Board approved the staff recommendations as presented. Mover: Mr. Smith; second: Mr. Ashcraft.

All recorded motions passed by voice vote. Where specific individual vote tallies were not captured in the transcript, the record shows unanimous assent from the members present during each voice vote. The county will distribute formal notices documenting the board’s actions to affected taxpayers.