BOE Meeting-December 19, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 19, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Wednesday, December 19,
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 were: John Babb (Interim Chairman), Bob Drach, and William O'Shea and Linda Woods
(Old Business).
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraiser Tim Graham and
Thomas Harris; and Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 1:10 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for approval or consideration
AGENDA ITEM # 2: Old Business
On December 5, 2012, the Board tabled the appeal for TLM Properties LLC, 4413 17th St.,
Wilmington, NC; Parcel ID R06600- 001 - 020 -000, to allow the Tax Department to separate the buildings
from the land. Upon further review, the Tax Department removed the buildings, etc, from the parcel and
they were given their own accounts, therefore, sending out discovery notices to the individual owners. The
Board (Members present were: John Babb, William O'Shea, and Linda Woods.) considered this information
and made the following decision:
Parcel ID Owner Appealed Value
R06600- 001 - 020 -00B IHDG New Hanover Land $735,300
Motion: Bob Drach MOVED, SECONDED by Linda Woods, the appellants will wait for their discovery notice
to appeal. The appeal for the land for TLM Properties LLC is still to be held on Friday, December 21, 2012.
Upon vote, the motion carried 3 to 0.
R06600- 001 - 020 -OOC ELR Properties LLC $335,792
Motion: Bob Drach MOVED, SECONDED by Linda Woods, the appellants will wait for their discovery notice
to appeal. The appeal for the land for TLM Properties LLC is still to be held on Friday, December 21, 2012.
Upon vote, the motion carried 3 to 0.
R06600- 001 - 020 -OOD Quality Automotive Services Inc $362,930
Motion: Bob Drach MOVED, SECONDED by Linda Woods, the appellants will wait for their discovery notice
to appeal. The appeal for the land for TLM Properties LLC is still to be held on Friday, December 21, 2012.
Upon vote, the motion carried 3 to 0.
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.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 19, 2012
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Motion: William O'Shea MOVED, SECONDED by Bob Drach, 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
R04900- 002 - 001 -000 CORNING INCORPORATED
Situs Address Affirmed Value
500 COLLEGE RD $41,319,900
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. Darrell McCall, property owner of 225 Crowatan Rd., Castle Hayne, NC; Parcel ID 801720 -003-
001 -000
2. Darrell McCall, property owner of 23 Market St., Wilmington, NC; Parcel ID R04720- 010 - 004 -000
3. Darrell McCall, via a Power of Attorney dated 12/19/2012, representing the property owner of 20
Front Street., Wilmington, NC; Parcel ID R05308- 002 - 008 -000
4. Darrell McCall, property owner of 1610 Pavilion PI., Wilmington, NC; Parcel ID R05713- 003 -006-
000
5. Darrell McCall,property owner of 2411 Flint Dr., Wilmington, NC; Parcel ID R06015- 003 - 003 -000
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
R01720- 003 - 001 -000 Darrell McCall $721,800 $592,600
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $592,600. Upon vote, the motion carried 3 to 0.
R04720- 010 - 004 -000 Darrell McCall Etal $559,400 $559,400
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to uphold the appealed value of $559.400.
Upon vote, the motion carried 3 to 0.
R05308- 002 - 008 -000
Misty McCall Holdings LLC $316,800
$316,800
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to uphold the appealed value of $316,800.
Upon vote, the motion carried 3 to 0.
R05713- 003 - 006 -000
McCall Family LTD Ptrshp Etal $1,370,600
$1,270,100
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to reduce the value to $1,270,100. Upon vote,
the motion carried 3 to 0.
R06015- 003 - 003 -000 Creative World Inc
$676,800
$657,100
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $657,100. Upon vote,
the motion carried 3 to 0.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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NEW HANOVER COUNTY BOARD OF
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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; therefore,
there was no further discussion by the Board on this agenda item.
AGENDA ITEM # 6: New Business
The Tax Department presented the following parcels requesting relief of penalty for audit discovery
billing. After reading the requests the Board made the following decisions:
Parcel ID Owner Penalty Amount Decision
B0070B0727 ST Wooten Corporation $321.25 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $321.25. Upon vote, the
motion carried 2 to 1.
B0870B039 Intracoastal Holdings Inc $3.73 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $3.73. Upon vote, the
motion carried 2 to 1.
B0870B039 Intracoastal Holdings Inc $4.19 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $4.19. Upon vote, the
motion carried 2 to 1.
B081A497 AAI Pharma Services Corp $3,227.58 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $3,227.58. Upon vote,
the motion carried 2 to 1.
B0920B429 AAI Pharma Services Corp $2,382.31 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $2,382.31. Upon vote,
the motion carried 2 to 1.
B0950B009 AAI Pharma Services Corp $1,020.39 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $1,020.39. Upon vote,
the motion carried 2 to 1.
B0940B080 AAI Pharma Services Corp $1,099.78 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $1,099.78. Upon vote,
the motion carried 2 to 1.
B201003324 AAI Pharma Services Corp $15.74 WAIVED
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to waive the penalty of $15.74. Upon vote, the
motion carried 2 to 1.
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NEW HANOVER COUNTY BOARD OF
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The following parcel was billed for a boat slip. It has been confirmed that there is no boat slip. The Tax
Department recommend removing the value and taxes associated with this error. After hearing this
information, the Board made the following decision:
Parcel ID Owner Affirmed Value
R05700- 006 - 021 -001 Carolyn Simmons $136,500
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to affirm the corrected value of $136,500.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 3:25 p.m. until the next hearing date scheduled for Friday, December 21,
2012.
X ectfully s itte , ndra ow
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