BOE Meeting-April 3, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 3, 2012
ASSEMBLY
BOOK
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The 2012 New Hanover County Board of Equalization and Review met on Tuesday, April 3, 2012, 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 hear appeals by property owners
regarding their 2012 tax value assessments.
Members present were: Chairman Donald E. Harris, William J. O'Shea, Joe Miller, Linda M. Woods, John
R. Babb, and Ryan Rhodenhiser (Alternate).
Staff members present were: Tax Administrator Roger Kelley, Appraiser Jim Hardin, Appraiser
Christopher Boney, Appraisal Administrative Support Technician Macio Carlton, Appraisal Administrative Support
Technician Joann Davenport, and Finance Auditor Lisa Wurtzbacher.
Chairman Donald E. Harris called the meeting to order at 1:10 p.m.
AGENDA ITEM # 1: Opening of 2012 Session
Motion: John Babb MOVED, SECONDED by William O'Shea, to re- address the Board's decision, made on
March 28, 2012, on placing any witnesses under oath. Upon vote, the motion carried 4 to 2 (For: John Babb,
William O'Shea, Donald Harris, and Linda Wood. Against: Joe Miller and Ryan Rhodenhiser).
The Board went into a closed section at 1:22 p.m. to talk with County Attorney Kemp Burpeau. The Board re-
convened, under the open meeting format, at 1:40 p.m.
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenheiser, to place any witnesses under oath using the
secular version with information from the March 29th, 2012, email, from County staff, i.e., Secular version: "Do
you swear or affirm that in the testimony you are about to give, you will tell the truth, the whole truth and nothing
but the truth?" Upon vote, the motion carried 6 to 0.
Staff members sworn in under oath by Chairman Donald Harris: Roger Kelley, Jim Hardin, Christopher Boney,
and Lisa Wurtzbacher.
AGENDA ITEM # 2: Hearings from Appellants
The Board heard appeal presentations from the following individuals regarding the 2012 tax assessment
of real property and business personal property. Each appellant was placed under oath by Chairman Donald
Harris. Each appellant was informed that the Board would make decisions following the hearings and they would
be notified by mail of the Board's decision in ten days.
1. Karen Radtke, Executive Director of Tax, PPD Development LLC of 929 N Front Street, Wilmington, NC;
Business Personal Property ID B0870P1684
2. Roger Kelley, New Hanover County Tax Administrator, and Lisa Wurtzbacher, New Hanover County
Finance Auditor, spoke on behalf of Koch Companies Services LLC, property owner of 4600 Highway
421 N, Wilmington, NC; Business Personal Property ID B0790H510
3. Roger Kelley, New Hanover County Tax Administrator, and Lisa Wurtzbacher, New Hanover County
Finance Auditor, spoke on behalf of SGS North America, property owner of 5500 Business Drive,
Wilmington, NC; Business Personal Property ID 13097013003
4. Roger Kelley, New Hanover County Tax Administrator, and Lisa Wurtzbacher, New Hanover Count�r
Finance Auditor, spoke on behalf of Louise W. Cameron Art Museum, property owner of 3100 S 17t
Street, Wilmington, NC; Parcel ID R06500- 003 - 099 -000
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, April 3, 2012
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5. Nancy Centofante, property owner of 1609 Canal Drive, Carolina Beach, NC; Parcel ID R8807- 012 -005-
000
6. Robert Day, property owner of 810 Largo Way, Kure Beach, NC; Parcel ID R09209- 011 - 022 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
B0870P1684 PPD Development, LLC Penalties
Waived All
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to waive all penalties (associated with the audit on
business personal property) for tax year 2005 — 2010. Upon vote, the motion carried 6 to 0.
B0790H510 Koch Companies Services LLC Penalties
Waived All
Motion: John Babb MOVED, SECONDED by Bill O'Shea, to waive all penalties (associated with the audit on
business personal property) for tax years 2006 - 2010. Upon vote, the motion carried 6 to 0.
B0970B003 SGS North America Penalties
Uphold Penalty
Motion: Joe Miller MOVED, SECONDED by Bill O'Shea, to uphold the penalties of $985.00 (associated with the
audit on business personal property) for tax years 2007 — 2011. Upon vote, the motion carried 6 to 0.
R06500- 003 - 099 -000 Louise W Cameron Art Museum Penalties Uphold Penalty
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the penalties of $2,463.64
(associated with the audit on Bill #1000107) for tax year 2011. Upon vote, the motion carried 6 to 0.
R08807- 012 - 005 -000 Nancy Centofante
$446,000
$384,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to change the assessed value to $384,000.
Upon vote, the motion carried 6 to 0.
R09018- 009 - 013 -002
Robert Day
$451,000
$437,600
Motion: John Babb MOVED, SECONDED by William O'Shea, to change the assessed value to $384,000. Upon
vote, the motion carried 6 to 0.
AGENDA ITEM # 3: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Tax Administrator Roger Kelley reported that all appellants that were scheduled, and appeared, had their
hearings before the Board and that there were no other appellants present.
Motion: Joe Miller MOVED, Seconded by Bill O'Shea, to affirm the assessed values recommended by the Tax
Administrator of those appellants who were scheduled and failed to appear before the Board. Upon vote, the
motion carried 6 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, April 3, 2012 PAGE
AGENDA ITEM # 4: Schedule Future Meetings
The Board agreed the next meeting will be held from 9 a.m. - 12 p.m. on Tuesday, April 17, 2012.
AGENDA ITEM # 5: Adjournment
There being no further business to consider, Chairman Donald E. Harris recessed the 2012 Board
of Equalization and Review at 4:40 p.m. until the next hearing date scheduled for April 17, 2012.
Respectfully submitted,
Macio Carlton
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