HomeMy WebLinkAboutBOE Meeting-August 24, 2012 Final
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 24, 2012 PAGE
ASSEMBLY
The 2012 New Hanover County Board of Equalization and Review met on Friday, August 24, 2012, at 9:00
a.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: Joe Miller (Interim Chairman), John Babb, and Ryan Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley; Assistant Tax Administrator Jeff Niebauer;
Appraisers Chris Boney, Charles Davis, Jim Hardin, Jim Paulk, and Scott Saunders; and, Administrative Support
Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:25 a.m.
AGENDA ITEM # 1: Approval of Minutes
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 2: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
Assistant Tax Administrator Jeff Niebauer presented a list of appellants who, in writing, have agreed to the
value recommended by the appraisers and agreed to withdraw their appeals.
Motion:
John Babb MOVED, SECONDED by Ryan Rhodenhiser, to affirm the assessed values of the appeals
listed below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 3 to 0.
Parcel-IDOwnerSitus Address Affirmed Value
R01200-002-003-000 SIDBURY LAND & TIMBER LLC 0 BLUE CLAY RD $2,401,600
R01300-001-002-000 SIDBURY LAND & TIMBER LLC 8081 SIDBURY RD $406,000
R01900-001-012-001 SIDBURY LAND & TIMBER LLC 7101 SIDBURY RD $62,800
R02000-004-006-000 SIDBURY LAND & TIMBER LLC 7200 SIDBURY RD $5,758,100
R02000-004-007-000 SIDBURY LAND & TIMBER LLC 7700 SIDBURY RD $1,572,200
R02800-001-142-000 SIDBURY LAND & TIMBER LLC 8350 FARM RD $1,128,300
R03514-003-009-000 HALL WILLIAM C JENNIFER G 4930 PIN OAK DR $129,000
R03518-003-016-000 WILLIAMS GEORGE N ANNIE 415 GOVERNORS RD $94,300
R03518-005-004-000 SHAFFER KYLE A MICHELLE WALKER 4908 BIG GUM RD $147,300
R03615-003-001-000 LIVESAY PHILLIP B RENEE H 526 HIGHGREEN DR $272,800
R04507-002-015-000 MUENCH WILLIAM W JANET J 117 ABALONE DR $288,600
R04809-049-002-000 SEALE WILLIAM L II 821 ANDERSON ST $16,400
R04813-012-035-000 PBW DEVELOPMENT LLC 603 CAMPBELL ST $16,900
R04817-047-003-000 NEWMAN SABINA ETAL 612 DOCK ST $131,100
R04917-002-012-000 TODD BERTHA B 114 MERCER AVE $207,700
R05405-004-017-001 GOOLSBY THOMAS C JR 102 5TH AVE $341,800
R05405-009-014-000 QUINLAN SHAUN 114 9TH ST $126,500
R05407-014-008-000 BURKE EDMUND S ELEANOR O 1913 NUN ST $128,600
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 24, 2012 PAGE
R05407-031-003-000 REAL PROPERTIES LLC 1710 COLWELL AVE $122,100
R05409-019-005-000 WBR PROPERTIES LLC 709 4TH ST $167,200
R05509-014-004-000 MORGAN RICHARD M 1123 PRINCETON DR $253,300
R05510-008-028-000 LAZZARO ROBERT JR ROBERTA 4205 SEQUOIA CT $131,000
R05510-008-033-000 LAZZARO ROBERT G JR ROBERTA 4225 SEQUOIA CT $131,000
R07100-003-049-000 TESLA PARK APARTMENTS LLC 4404 COLLEGE RD $12,810,000
R07100-003-222-000 TESLA PARK APARTMENTS LLC 4504 TESLA PARK DR $1,414,700
R07908-003-074-000 DYC LLC 1508 MARSH COVE LN $190,100
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM Session
The Board heard appeal presentations from the following individuals regarding the 2012 tax
assessment of real property. 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. Walter Hunter, via a Power of Attorney dated August 22, 2012, representing the property owners
of 4723 Carolina Beach Rd., Wilmington, NC; Parcel ID R07100-003-403-000
2. Robert Anderson Jr., property owner of 8720 Plantation Landing Dr., Wilmington, NC; Parcel ID
R02900-003-150-000
3. Roland Boyette Jr., property owner of 7768 Alexander Rd., Wilmington, NC; Parcel ID R03600-
004-017-000
4. Roland Boyette Jr., property owner of 7764 Alexander Rd., Wilmington, NC; Parcel ID R03600-
004-018-000
5. Joseph Mnick Jr., property owner of 427 Black Diamond Dr., Wilmington, NC; Parcel ID R03700-
002-032-000
6. Samuel Altman, property owner of 801 Porters Neck Rd., Wilmington, NC; Parcel ID R03706-001-
005-000
7. Samuel Altman, property owner of 725 Porters Neck Rd., Wilmington, NC; Parcel ID R03706-001-
006-000
8. Samuel Altman, property owner of 805 Porters Neck Rd., Wilmington, NC; Parcel ID R03706-001-
007-000
9. Susan Collins, property owner of 614 Waynick Blvd., Wrightsville Beach, NC; Parcel ID R06315-
006-027-000
10. Susan Collins, property owner of 614 Waynick Blvd., Wrightsville Beach, NC; Parcel ID R06315-
006-027-001
11. Susan Collins, property owner of 614 Waynick Blvd., Wrightsville Beach, NC; Parcel ID R06315-
006-027-002
12. Rachel Edwards, property owner of 420 Okeechobee Rd., Wilmington, NC; Parcel ID R08112-010-
002-000
13. President Harry Thornton & Vice President Vincent Lutheran, representing the property owners of
1080 Saint Joseph St., Carolina Beach, NC; Parcel ID R08814-004-002-067
In deliberations after hearing the appeals during the AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R07100-003-403-000 Silver Lake Baptist Church $85,600 $85,600
The appellant appeared before the Board stating that the issue was the denial of a tax exemption. The
appellant was informed that the paperwork for a tax exemption was never submitted. The appellant submitted
the proper paperwork and reappeared before the Board later in the session. After hearing the evidence, the
Board made the following decision was made:
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 24, 2012 PAGE
Motion:
John Babb MOVED, SECONDED by Ryan Rhodenhiser, to uphold the Tax Office’s decision to deny
the tax exemption. Upon vote, the motion carried 3 to 0.
R02900-003-150-000 Robert J Anderson Jr $303,200 $298,200
Motion:
Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser’s recommended
value of $298,200. Upon vote, the motion carried 3 to 0.
R03600-004-017-000 Roland Boyette Jr $133,500 $131,900
Motion:
Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser’s recommended
value of $131,900. Upon vote, the motion carried 3 to 0.
R03600-004-018-000 Roland Boyette Jr $38,300 $38,300
Motion:
Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $38,300.
Upon vote, the motion carried 3 to 0.
R03700-002-032-000 Joseph & Irene Mnick Rev Liv Tr $433,600 $453,300
Motion:
Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser’s recommended
value of $453,300. Upon vote, the motion carried 3 to 0.
R03706-001-005-000 Samuel R Altman $187,100 $176,000
Motion:
Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser’s recommended
value of $176,000. Upon vote, the motion carried 3 to 0.
R03706-001-006-000 Samuel R Altman $72,000 $72,000
Motion:
Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $72,000.
Upon vote, the motion carried 3 to 0.
R03706-001-007-000 Samuel R Altman $72,000 $72,000
Motion:
Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $72,000.
Upon vote, the motion carried 3 to 0.
R06315-006-027-000 Susan Howell Collins Etal $284,900 $948,300
Motion:
Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser’s recommended
value of $948,300. Upon vote, the motion carried 3 to 0.
R06315-006-027-001 Susan Howell Collins Etal $571,000 $197,500
Motion:
Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser’s recommended
value of $197,500. Upon vote, the motion carried 3 to 0.
R06315-006-027-002 Susan Howell Collins Etal $571,000 $197,500
Motion:
Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser’s recommended
value of $197,500. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 24, 2012
BOOK
PAG E
R08112- 010 - 002 -000 Rachel K Edwards $52,300 $47,000
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $47,000. Upon vote, the
motion carried 3 to 0.
R08814- 004 - 002 -067 Harbor Oaks Boataminium Inc $1,293,500
$1,293,500
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $1,293,500.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Assistant Tax Administrator Jeff Niebauer reported that all appellants that were scheduled to
appear had their hearings before the Board and that there were no other appellants present. The Board
considered the following parcels under this agenda item.
Parcel ID Owner Appealed Value Affirmed Value
R03717- 003 - 019 -000 Howard L Armistead Jr Rev Trust $246,700 $185,000
Motion: John Babb MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $185,000. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman Joe Miller recessed the 2012 Board of
Equalization and Review at 1:05 p.m. until the next hearing date scheduled for Monday, August 27, 2012.
Respectfully submitted
Cassandra Fo ler
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