Continental 620 Fund LLC and the Hernando County appraiser presented sharply different income approaches for a 264‑unit multifamily property built in 2023: the owner submitted a 2025 rent roll showing average effective rent near $1,474, while the appraiser used a blended model and an 8.4% cap‑rate context; the magistrate sought clearer rent and expense data and noted major assumptions (vacancy, cap rate) drive valuation gaps.