BOE Meeting-August 6, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 6, 2012
ASSEMBLY
BOOK
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The 2012 New Hanover County Board of Equalization and Review met on Monday, August 6, 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 for the 1 PM session were: Don Harris (Chairman), Linda Woods, and William O'Shea.
Members present for the 6 PM session were: Don Harris (Chairman), William O'Shea, and Joe Miller.
Staff members present for the 1 PM session were: Assistant Tax Administrator Jeff Niebauer; Appraisers
Chuck Davis and Scott Saunders; and, Appraisal Administrative Support Technician Cassandra Fowler.
Staff members present for the 6 PM session were: Tax Administrator Roger Kelley; Appraiser Stephen
Walker; and Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1:09 p.m.
AGENDA ITEM # 1: Approval of Minutes
Appraisal Administrative Support Technician, Cassandra Fowler, informed the Board that the minutes for
the AM and PM sessions on Tuesday, July 17, 2012 were approved, via email, by all Board members present at
those sessions.
AGENDA ITEM # 2: 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: William O'Shea MOVED, SECONDED by Linda Woods, 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listed below as withdrawn or agreed upon by appellants.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 -ID
R01000- 005 - 006 -000
R02520- 002 - 038 -000
R03507- 001 - 011 -000
R03700- 003 - 005 -000
R04315- 005 - 063 -000
R04809- 042 - 014 -000
R04813- 012 - 020 -000
R04813- 025 - 020 -000
R04813- 036- 022 -000
R04814- 012 - 027 -000
R04816- 010 - 020 -000
R04816- 010 - 027 -000
R05005- 006 - 004 -000
R05115- 001 - 001 -000
R05200- 001 - 011 -000
R05405- 002 - 007 -000
R05407- 036- 015 -000
Owner
JONES RICHARD F
DOOLEY DAVID
TUCKER WALLACE H CYNTHIA H
JOHNSON ARTHUR W GWENDOLINE G
STEWART FAMILY REVOCABLE LIV TRUST
CRAVEN LOUISE SMOTHERS HRS
INDIE ICE CO LLC
NORTH METRO PROPERTIES LLC
SNYDER ALLISTER P
PEARSON CHERRY M
JEL HOLDINGS LLC
JEL HOLDINGS LLC
LARSON MEGHAN R
MAYNARD MARK L ANNA U
BACHMAN DAVID S AGNES J
GURGANUS JOSEPH S
CHELSON PROPERTIES LLC
1
Situs Address
Affirmed Value
3516 PRINCE GEORGE AVE
$58,000
122 RAMGATE RD
$154,000
7005 MURRAYVILLE RD
$106,900
1233 EDGEWATER CLUB RD
$245,300
612 CHERRY LAUREL CT
$129,700
709 BLADEN ST
$60,800
720 6TH ST
$29,900
716 BROOKS ALY
$6,100
710 RED CROSS ST
$126,400
1006 CAMPBELL ST
$92,600
221 26TH ST
$87,900
309 26TH ST
$121,300
312 ALBEMARLE RD
$150,800
1149 ARBORETUM DR
$144,700
2410 MIDDLE SOUND LOOP RD
$83,200
120 3RD ST
$273,900
2122 FOWLER ST
$80,100
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 6, 2012
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R05407- 036- 016 -000
MCCARTY MARIE P
2118 FOWLER ST
$60,500
R05409- 022 - 015 -000
WITHERSPOON DAVID GWENDOLYN
715 WOOSTER ST
$56,100
R05600- 004 - 002 -000
JORDAN RUTH F
112 AIRLIE RD
$1,763,700
R05700- 006 - 029 -000
ELMORE JOHN A II
1401 AIRLIE RD
$1,144,000
R05710- 002 - 021 -001
POWELL JAMES DAVID JANICE
407 SUMMER REST RD
$1,321,500
R05714- 003 - 011 -000
SALLING WILLIAM H JR GAIL F
303 SUMMER REST RD
$1,582,900
R05714- 004 - 018 -000
SUMMER REST LANDING YACHT
207 SUMMER REST RD
$90,500
R05809- 004 - 024 -000
DEL COTTO JOAN E REV TRUST
2319 LUMINA AVENUE EXT
$589,500
R06305- 001 - 008 -000
PRIDGEN MACK DANIEL III
6432 WESTPORT DR
$1,455,800
R06305- 001 - 009 -00B
MAYNARD MARK ANNA
0 WESTPORT DR
$71,900
R06608- 011 - 046 -000
KEITH DAVID
3100 GLASTONBURY CT
$200,200
R06611- 013 - 062 -000
CALDWELLJOHN C MARIE M
3105 JOE WHEELER DR
$295,900
R07107- 007 - 022 -000
NORRIS D GREGORY BETTY V
4105 BUFFINGTON PL
$382,200
R09014- 002 - 021 -072
DURHAM JEFFREY D KRISTINA M
1101 LAKE PARK BLV
$234,900
AGENDA ITEM # 3: Tax Appeal Presentations 1:00 PM 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. Land Manager, D. Thomas Tew, and expert witness, Hector Ingram, represented the property
owners of 6800 Sidbury Rd., Wilmington, NC; Parcel ID R01900- 002 - 003 -000
2. Land Manager, D. Thomas Tew, and expert witness, Hector Ingram, represented the property
owners of 1700 Plantation Rd., Wilmington, NC; Parcel ID R02700- 001 - 049 -000
3. Sidi Brown Bundy represented the property owner of 100 Plantation Rd., Wilmington, NC; Parcel
ID R02800- 001 - 016 -000
4. Land Manager, D. Thomas Tew, and expert witness, Hector Ingram, represented the property
owners of 1800 Plantation, Wilmington, NC; Parcel ID R02800- 001 - 141 -000
5. Margery Jordan, property owner of 8448 Bald Eagle Ln., Wilmington, NC; Parcel ID R03809 -001-
003 -000
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01900- 002 - 003 -000 Corbett Package Co $4,473,800 $1,456,600
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $1,456,600. Upon vote,
the motion carried 3 to 0.
R02700- 001 - 049 -000
Corbett Industries Inc $8,621,500
$5,048,800
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $5,048,800. Upon vote,
the motion carried 3 to 0.
R02800- 001 - 016 -000 Elizabeth Bundy
$80,200
$58,500
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $58,500. Upon vote, the
motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 6, 2012
R02800- 001 - 141 -000 Corbett Package Co
$1,960,000
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$1,097,800
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $1,097,800. Upon vote,
the motion carried 3 to 0.
R03809- 001 - 003 -000 Henry D Jordan Etal
$1,465,700
$1,400,100
Motion: William O'Shea MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value
of $1,400,100. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 4: Tax Appeal Presentations 6:00 PM Session
6. Alexander & Maria Hall, property owners of 5705 Orange St., Castle Hayne, NC; Parcel ID
R01113- 011 - 006 -000
7. Alexander & Maria Hall, property owners of 5607 Orange St., Castle Hayne, NC; Parcel ID
R01113- 012 - 003 -000
8. Alexander & Maria Hall, property owners of 5611 Orange St., Castle Hayne, NC; Parcel ID
R01113- 012 - 004 -000
9. Jennifer Jordan, property owner of 131 Laurel Dr., Wilmington, NC; Parcel ID R03312- 004 -009-
000
10. Billy W King, property owner of 242 Carl Seitter Dr., Castle Hayne, NC; Parcel ID R03318 -005-
011 -000
11. Alexander & Maria Hall, property owners of 137 Arlington Dr., Castle Hayne, NC; Parcel ID
R04106- 001 - 014 -000
12. Douglas Boykin, property owner of 5110 Hunters Trl., Wilmington, NC; Parcel ID R04907- 004 -001-
000
13. Douglas Boykin, property owner of 413 Rolling Rd., Wilmington, NC; Parcel ID R04908- 005 -001-
000
14. Douglas Boykin, property owner of 5020 Hunters Trl., Wilmington, NC; Parcel ID R04907- 004 -005-
000
In deliberations after hearing the appeals during the 6 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01113- 011 - 006 -000 Green Meadows Properties LLC $111,800 $95,700
After hearing the Tax Office's recommended value, the appellant agreed to the new value of $95,700,
therefore the Board acted accordingly with the following motion:
Motion: Joe Miller MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$95,700. Upon vote, the motion carried 3 to 0.
R0113- 012 - 003 -000
Green Meadows Properties LLC $64,600
$32,300
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to reduce the value to $32,300. Upon vote, the
motion carried 3 to 0.
R01113- 012 - 004 -000 Green Meadows Properties LLC $83,700 $50,400
After hearing the Tax Office's recommended value, the appellant agreed to the new value of $50,400,
therefore the Board acted accordingly with the following motion:
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 6, 2012 PAGE
Motion: Joe Miller MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$50,400. Upon vote, the motion carried 3 to 0.
R03312- 004 - 009 -000 Jennifer D Jordan $180,000 $125,700
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$125,700. Upon vote, the motion carried 3 to 0.
R03318- 005 - 011 -000 Billy W King
$22,500
$9,000
Motion: Don Harris MOVED, SECONDED by Joe Miller, to reduce the value to $9,000. Upon vote, the motion
carried 3 to 0.
R04106- 001 - 014 -000 Homeland Company of Wilm LLC $36,000 $21,000
After hearing the Tax Office's recommended value, the appellant agreed to the new value of $21,000,
therefore the Board acted accordingly with the following motion:
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$21,000. Upon vote, the motion carried 3 to 0.
R04907- 004 - 001 -000 Douglas S Boykin Etal $46,200 $20,000
Motion: Don Harris MOVED, SECONDED by Joe Miller, to reduce the value to $20,000. Upon vote, the
motion carried 3 to 0.
R04908- 005 - 001 -005
Douglas S Boykin Etal $39,300
$20,000
Motion: Don Harris MOVED, SECONDED by Joe Miller, to reduce the value to $20,000. Upon vote, the
motion carried 3 to 0.
R04907- 004 - 005 -000 Douglas S Boykin
$45,900
$2,300
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $2,300. 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.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R01808- 003 - 005 -000 Marilyn Wilson Garner Etal $70,000 $68,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $68,800. Upon vote, the motion carried 3 to 0.
R03700- 004 - 305 -000 David Greer Construction Inc $87,900
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$87,900
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 6, 2012 PAGE
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $87,900.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 306 -000 David Greer Construction Inc $116,300 $116,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $116,300.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 308 -000 David Greer Construction Inc $74,200 $74,200
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $74,200.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 309 -000 David Greer Construction Inc $78,000 $78,000
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $78,000.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 312 -000 David Greer Construction Inc $85,900 $85,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $85,900.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 313 -000 David Greer Construction Inc $80,700 $80,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $80,700.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 314 -000 David Greer Construction Inc $88,300 $88,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $88,300.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 315 -000 David Greer Construction Inc $88,100 $88,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $88,100.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 319 -000 David Greer Construction Inc $82,200 $82,200
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $82,200.
Upon vote, the motion carried 3 to 0.
R03700- 004 - 320 -000 David Greer Construction Inc $131,500 $131,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $131,500.
Upon vote, the motion carried 3 to 0.
R07100- 005 - 117 -000 Michael & Laura Tarter $506,500 $524,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept he appraiser's recommended
value of $524,700. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 6, 2012 PAGE
R07919- 006 - 001 -001 Gene & Barbara Todd $82,900 $82,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $82,900.
Upon vote, the motion carried 3 to 0.
R08207- 004 - 007 -000 Gene Autry & Barbara Todd $19,900 $15,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $15,900. Upon vote, the motion carried 3 to 0.
R08207- 004 - 007 -001 Gene Autry & Barbara Todd $13,800 $13,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $13,800.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5 (Continued): Affirmation of Recommended Values for Scheduled Hearings for
Appellants Who Failed to Appear
Tax Administrator Roger Kelley 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.
6 PM Session
Parcel ID Owner
R01800- 007 - 015 -001 Donald Lashley
Appealed Value Affirmed Value
$719,700 $536,800
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$536,800. Upon vote, the motion carried 3 to 0.
R02420- 007 - 003 -000 Victoria Abeles
$89,700
$19,500
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$19,500. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 8: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 7:45 p.m. until the next hearing date scheduled for Tuesday, August 7, 2012.
Respectfully submitted,
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 6, 2012
assandra Fo
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