4/7/2011NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 7, 2011
ASSEMBLY
BOOK
PAGE
The 2011 New Hanover County Board of Equalization and Review met on Thursday, April 7,
2011, at 1:00 p.m. in the Lucie F. Harrell Conference Room of the New Hanover County Government
Center, 230 Government Center Drive, Wilmington, North Carolina. The purpose of the meeting was to
open the 2011 Board of Equalization and Review, in accordance with North Carolina General Statute
§105- 322(e).
Members present were: Chairman Donald E. Harris, William J. O'Shea, Joe Miller, David Taylor
Turner, Linda M. Woods, John R. Babb (Alternate), and Bob Drach (Alternate).
Staff members present were: Tax Administrator Roger Kelley (arrived at 1:15 p.m.), Assistant
Tax Administrator Jeffery Niebauer, Appraisal Supervisor Hank Montgomery, Revaluation Coordinator
Pete Richardson, Appraisal Administrative Support Technician Macio Carlton, and Notary Public Cindy
Shoaf.
Also present was: North Carolina Department of Revenue's Property Tax Division, Real
Property, Property Valuation Specialist II (Supervisor) Michael Brown.
AGENDA ITEM # 1: Introductions
Introductions were made by each of the Board members and staff present.
AGENDA ITEM # 2: Administration of the Oath of Office
Chairman Donald E. Harris, and members William O'Shea, Joe Miller, David Taylor Turner,
Linda M. Woods, John R. Babb, and Bob Drach were sworn in for their Oath of Office by Cindy Shoaf.
Chairman Donald E. Harris called the meeting to order at 1:06 p.m.
AGENDA ITEM # 3: Presentation on "Members Handbook for Boards of Equalization and
Review"
Michael Brown with the North Carolina Department of Revenue, Property Tax Division, made a
detailed presentation to the Board members on the North Carolina Department of Revenue's "Member's
Handbook for Boards of Equalization and Review" and answered questions from Board members.
AGENDA ITEM # 4: Presentation on "Code of Ethics"
Tax Administrator Roger Kelley made a presentation for the Board members on ethics based on
the New Hanover County Board of Commissioners Resolution on Adopting a "Code of Ethics ". He
explained that even though the "Code of Ethics" was specifically written for the Board of
Commissioners, the Board of Commissioners directed that all County boards, including the Board of
Equalization and Review, must respect and abide by this "Code of Ethics" in the performance of their
duties.
AGENDA ITEM # 5: Presentation on the responsibilities of the Board members
Tax Administrator Roger Kelley discussed with the Board members the conduct of the hearings,
scheduling of meetings, communications with the Board members, and the appeals process.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, April 7, 2011 PAGE
AGENDA ITEM # 6: Schedule Future Meetings
The Board agreed that the next meeting of the Board will be scheduled for April 27, 2011, from 1:00 —
5:00 p.m., and the first appeals filed by property owners will be heard. Additionally, the Board was advised
that the closing session of the Board has already been scheduled, via official notifications published in local
newspapers as required by the North Carolina General Statutes, for Tuesday, May 10, 2011, from 1:00 - 5:00
p.m. The Board was advised that all written appeals must have been received in the Tax Department, or have
been post marked, by 3:00 p.m. on that date in order to be considered as valid appeals for the 2011 tax year.
AGENDA ITEM # 7: Adjournment
There being no further business to consider, Chairman Donald E. Harris recessed the 2011
Board of Equalization and Review at 3:27 p.m. until the next hearing date scheduled for April 27, 2011.
Respectfully submitted,
Macio Carlton
Approved 4/27/2011