BOE Meeting-December 3, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 3, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, December 3, 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), Bob Drach, and William O'Shea.
Members present for the 6 PM Session were: Joe Miller (Interim Chairman), William O'Shea, and Ryan
Rhodenhiser.
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Tim Graham, Thomas
Harris, and James Paulk; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1:08 p.m.
AGENDA ITEM # 1: Approval of Minutes
The following minutes were approved electronically or via signature:
Monday, November 5, 2012; 1 PM Session
Monday, November 5, 2012; 6 PM Session
Wednesday, November 7, 2012; 9 AM Session
AGENDA ITEM # 2: Old Business
Wednesday, November 7, 2012; 1 PM Session
Thursday, November 8, 2012; 9 AM Session
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: Bob Drach MOVED, SECONDED by William O'Shea, 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below as withdrawn or agreed upon by appellants.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
R04400- 001 - 005 -026
MILITARY CUTOFF ROAD LLC
7211 OGDEN BUSINESS LN
R04720- 006 - 012 -000
CAPE FEAR ASSOC
121 CHESTNUT ST
R05000- 003 - 103 -000
MAYFAIRE I LLC
6805 PARKER FARM DR
R05000- 003 - 104 -000
MAYFAIRE I LLC
6761 PARKER FARM DR
R05100- 003 - 094 -000
WESTFALL RESEARCH PARK 36 ACRE
0 SIR TYLER DR
R05100- 003 - 100 -000
WESTFALL RESEARCH PARK 36 ACRE
1829 SIR TYLER DR
R05507- 004 - 006 -001
ZP NO 95 LLC
460 COLLEGE RD
R07100- 003 - 240 -000
ZP NO 116 LLC
5108 COLLEGE RD
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
1
Affirmed Value
$88,600
$2,790,900
$1,400,800
$2,617,500
$759,800
$838,300
$2,033,100
$745,800
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 3, 2012 PAGE
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. Project Manager Doug South representing the property owners of 4410 River Rd., Wilmington,
NC, and Attorney Michael Lee; Parcel ID R07000- 006 - 009 -000
2. Mary & William Baggett, property owners of 275 Waynick Blvd., Wrightsville Beach, NC and Kevin
Baker, via a Power of Attorney, dated 04/10/12; Parcel ID R06312- 004 - 010 -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
R07000- 006 - 009 -000 NNP IV Cape Fear River LLC $38,630,100 $30,010,200
Motion: Bob Drach MOVED, SECONDED by Don Harris, to reduce the value to $30,010,200. Upon vote, the
motion carried 3 to 0.
R06312- 004 - 010 -000
Four Seasons Management Srvs $17,620,900 $16,516,500
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $16,516,500. Upon vote,
the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
The scheduled appellants failed to appear for their hearings; therefore, there was no further
discussion by the Board on this agenda item.
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
R04915- 002 - 019 -000 Seidel Howard S $845,800 $845,800
Motion: Don Harris MOVED, SECONDED by Bob Drach, to uphold the appealed value of $845,800. Upon
vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R06018- 004 - 040 -000 Hollingsworth Elliott $203,900 $185,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $185,000. Upon vote, the motion carried 3 to 0.
R09006- 012 - 017 -000 Hollingsworth Elliott C $117,000 $117,000
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 3, 2012
BOOK
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Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$117,000. 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 6:26 p.m. until the next hearing date scheduled for Tuesday, December 4,
2012.
Res ectfully submitted,
Cassandra Fow er