BOE Meeting-December 10, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 10, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Monday, December 10, 2012, at
1 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), Ryan Rhodenhiser, and Linda
Woods.
Members present for the 6 PM Session were: Joe Miller (Interim Chairman), Bob Drach, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Tim Graham and James Paulk;
and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1:00 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for approval or consideration.
AGENDA ITEM # 2: Old Business
During the October 19, 2012 session, the Board made the decision to table the appeals for the following
parcels for further review by the Tax Department, due to a potential building square footage discrepancy. The
Board heard further information on the Tax Department's findings and made the following decision:
Parcel ID Owner Appealed Value Affirmed Value
R03200- 001 - 006 -000 South Atlantic Services $246,700 $207,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $207,800. Upon vote, the motion carried 3 to 0.
R03200- 001 - 009 -000 South Atlantic Services $4,303,400 $4,303,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$4,303,400. Upon vote, the motion carried 3 to 0.
R03200- 001 - 010 -000 South Atlantic Services $2,361,700 $2,361,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$2,361,700. Upon vote, the motion carried 3 to 0.
R03200- 002 - 010 -001 South Atlantic Services $1,275,700 $1,275,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$1,275,700. Upon vote, the motion carried 3 to 0.
R03200- 002 - 001 -003 South Atlantic Sery Inc $954,700 $954,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$954,700. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 10, 2012 PAGE
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
Tax Administrator Roger Kelley presented a list of appellants who, in writing, have agreed to the value
recommended by the appraisers and agreed to withdraw their appeals.
Motion: Ryan Rhodenhiser 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
Owner
Situs Address
Affirmed Value
R03400- 001 - 035 -000
NOWAK & WARWICK LLC
3016 BOUNDARY ST
$1,601,700
R04919- 004 - 024 -000
NEW CENTRE COMMONS APARTMENTS
125 DAPPLE CT
$14,876,700
R05509- 010 - 013 -000
BVF CHASE MOORING LP
3439 WILSHIRE BLV
$5,070,400
R05509- 010 - 013 -001
BVF CHASE MOORING LP
3300 WILSHIRE BLV
$4,472,300
R05510- 008 - 020 -001
BVF WIMBLEDON CHASE LP
702 MONTCLAIR DR
$7,892,100
R05515- 004 - 003 -000
JACK A SNEEDEN CORP
819 COLLEGE RD
$5,912,800
R05517- 008 - 009 -004
SRC FACILITIES STATUTORYTRUST
3500 INDEPENDENCE BLV
$9,681,000
AGENDA ITEM # 4: 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. Donald Lashley, property owner of 20 Wrights Aly., Wilmington, NC; Parcel ID R04720- 010 -010-
003
In deliberations after hearing the appeals during the 1 PM Session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04720- 010 - 010 -003 Lashley Accommodation LLC $620,900 $621,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $621,400. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 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.
2. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 607
Crete Dr., Wilmington, NC; Parcel ID R05507- 002 - 070 -000
3. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 4901
Randall Pkwy., Wilmington, NC; Parcel ID R05507- 004 - 006 -003
4. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 0
Fillmore Dr., Wilmington, NC; Parcel ID R05511- 002 - 009 -000
5. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 600
College Rd., Wilmington, NC; Parcel ID R05511- 002 - 028 -000
6. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 4626
Capri Dr., Wilmington, NC; Parcel ID R05511- 002 - 029 -000
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 10, 2012
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7. Hank Meyer, via a Power of Attorney, dated 4/25/12, representing the property owners of 5010
University Dr., Wilmington, NC; Parcel ID R05511- 002 - 030 -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
R05507- 002 - 070 -000 K Partnership $2,261,500 $1,921,100
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to reduce the value to $1,921,100. Upon vote, the
motion carried 3 to 0.
R05507- 004 - 006 -003 General Greene LLC Etal $13,374,300 $12,839,800
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $12,839,800. Upon vote,
the motion carried 3 to 0.
R05511- 002 - 009 -000 G Partnership $11,479,600 $9,452,000
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to reduce the value to $9,452,000. Upon vote, the
motion carried 3 to 0.
R05511- 002 - 028 -000 K Partnership $1,831,000 $1,831,000
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to uphold the appealed value of $1,831,000. Upon
vote, the motion carried 3 to 0.
R05511- 002 - 029 -000 General Green Investment Co $1,805,800 $1,805,800
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to uphold the appealed value of $1,805,800. Upon
vote, the motion carried 3 to 0.
R05511- 002 - 030 -000 K Partnership $1,622,100 $1,622,100
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to uphold the appealed value of $1,622,100. Upon
vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
It was 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
R04914- 005 - 003 -000 CLI Holdings LLC $3,845,200 $3,203,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $3,203,300. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 10, 2012 PAGE
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04320- 001 - 003 -000 H &S Family Holdings LLC $393,400 $393,400
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to uphold the appealed value of $393,400. Upon
vote, the motion carried 3 to 0.
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, Interim Chairman Joe Miller recessed the 2012 Board of
Equalization and Review at 6:57 p.m. until the next hearing date scheduled for Tuesday, December 11,
2012.
Respectfully submitted,
Zdassandra Fow r
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