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to its value. Mr. Cox concluded that the work was “merely
incidental repairs”.
Respondent presented Robert Graham from Gudgel/Yancey
Roofing, Inc., the person who supervised the roof work on the
Cirby/Sunrise shopping center. We found Mr. Graham’s testimony
to be honest, forthright, and credible. Mr. Graham testified
that the work was a “re-roofing project” in which:
We go to a roofing system that’s old and needs to be
replaced, and we go there and we tear it off. We
remove the roofing from the existing plywood, and then
by the time everything is torn off, we’ll be looking at
old plywood.
We replace whatever needs to be replaced in the way of
plywood, and then we go–-start installing our roofing
systems. * * *
Mr. Graham stated that he replaced the entire builtup portion of
the roof, but “that is the entire roof”. Mr. Graham stated that
he reviewed the work during its application and on completion
with the representative of the roofing system manufacturer
because the new roof is under warranty for 10 years.
After considering the work completed and Mr. Graham’s
credible testimony, we find that petitioner replaced the roof.
Additionally, the replacement roof is expected to last 10 years,
prolonging the roof’s useful life. We believe that the
replacement of the builtup portion of the roof was of a
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