BOE Meeting-December 6, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 6, 2012
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The 2012 New Hanover County Board of Equalization and Review met on Thursday, December 6, 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 for the 9 AM Session were: Don Harris (Chairman), John Babb, and Ryan Rhodenhiser.
Members present for the 1 PM Session were: John Babb (Interim Chairman), William O'Shea, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley (9 AM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Chris Boney, Tim Graham, Jim Hardin, and James Paulk; and, Appraisal
Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:03 a.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for approval or consideration.
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
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 John Babb, 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listed below as withdrawn or agreed upon by appellants.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
R04919- 004 - 025 -000
GS II UNIVERSITY CENTRE LLC
354 COLLEGE RD
$59,800
R04919- 004 - 026 -000
GS II UNIVERSITY CENTRE LLC
354 COLLEGE RD
$9,857,500
R04919- 004 - 030 -000
DEVELOPERS DIVERSIFIED REALY
125 DAPPLE CT
$700
R04920- 004 - 001 -000
GS II UNIVERSITY CENTRE LLC
354 COLLEGE RD
$20,831,600
R04920- 004 - 001 -002
GS II UNIVERSITY CENTRE LLC
322 COLLEGE RD
$5,692,100
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. John Sutton, property owner of 21 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R04720- 010- 010 -004
2. John Sutton, property owner of 21 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R04720- 010- 010 -005
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NEW HANOVER COUNTY BOARD OF
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3. John Sutton, property owner of 21 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R04720- 010- 010 -006
4. John Sutton, property owner of 21 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R04720- 010- 010 -015
5. John Sutton, property owner of 21 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R04720- 010- 010 -029
6. John Sutton, property owner of 3804 Market St., Wilmington, NC, and Todd Toconis; Parcel ID
R04913- 010- 005 -000
7. John Sutton, property owner of 28 Front St., Wilmington, NC, and Todd Toconis; Parcel ID
R05308- 002 - 004 -000
In deliberations after hearing the appeals during the 9 AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04720- 010 - 010 -004 Masonic Partners LLC $781,100 $518,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $518,200. Upon vote, the motion carried 2 to 1.
R04720- 010 - 010 -005 Masonic Partners LLC $471,700 $362,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $362,800. Upon vote, the motion carried 2 to 1.
R04720- 010 - 010 -006 Masonic Partners LLC $168,900 $126,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $126,400. Upon vote, the motion carried 2 to 1.
R04720- 010 - 010 -015 Front Street Theater LLC $831,900 $573,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $573,300. Upon vote, the motion carried 3 to 0.
R04720- 010 - 010 -029 Masonic Partners LLC $1,013,300 $473,600
Motion: Ryan Rhodenhiser MOVED, SECONDED by Don Harris, to reduce the value to $473,600. Upon vote,
the motion carried 2 to 1.
R04913- 010- 005 -000 Market Street LLC $236,200 $11,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $11,800. Upon vote, the motion carried 3 to 0.
R05308- 002 - 004 -000 Masonic Partners LLC $1,015,200 $776,000
Motion: John Babb MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $776,000. Upon vote, the motion carried 2 to 1.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
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NEW HANOVER COUNTY BOARD OF
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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.
8. Jason DellaSalla, via a Statement of Agency, dated 5/2/12, representing the property owners of
4930 New Centre Dr., Wilmington, NC; Parcel ID R04915- 003 - 006 -000
9. Robert Collins, via a Power of Attorney, dated 12/6/12, representing the property owners of 25 Van
Campen Blvd., Wilmington, NC; Parcel ID R04916- 001 - 035 -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
R4915- 003 - 006 -000 Colonia Parke LTD Partnership $12,292,900 $11,178,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $11,178,700. Upon vote, the motion carried 3 to 0.
R04916- 001 - 035 -000
Monks Associates LLC $2,512,600
$2,194,300
Motion: William O'Shea MOVED, SECONDED by John Babb, to accept the appraiser's recommended value
of $2,194,300. 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; therefore, there was no further discussion by the
Board on this agenda item.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04712- 002 - 003 -000 CRM Mid Atlantic Properties LLC $5,577,600 $5,577,600
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $5,577,600.
Upon vote, the motion carried 3 to 0.
R04614- 007 - 002 -000 Atlas NC I SPE LLC $36,800
$36,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $36,800.
Upon vote, the motion carried 3 to 0.
R04914- 008 - 005 -001 Wachovia Bank & Trust Co NA $773,400
$773,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $773,400.
Upon vote, the motion carried 3 to 0.
R04918- 001 - 001 -000 PBRE2 Corporation $3,288,400 $3,056,500
Motion: William O'Shea MOVED, SECONDED by John Babb, to accept the appraiser's recommended value
of $3,056,500. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF
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R06600- 001 - 030 -000 Coastal Federal Bank $1,042,600 $899,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $899,800. Upon vote, the motion carried 3 to 0.
R07610- 004 - 004 -000 Wachovia Bank & Trust Co $974,000 $875,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $875,800. 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 John Babb recessed the 2012 Board
of Equalization and Review at 3:10 p.m. until the next hearing date scheduled for Monday, December 10,
2012.
Respectfully submitted,
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