BOE Meeting-July 10, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 10, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, July 10, 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 were: Don Harris (Chairman, AM only), John Babb (AM Session; Interim Chairman, PM
Session), Joe Miller (AM only), Linda Woods (PM only), Ryan Rhodenhiser (PM only), and William O'Shea.
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Chuck Davis, Tom
Harris, Jim Hardin, and Jim Paulk; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:05 a.m.
AGENDA ITEM # 1: Approval of Minutes from the 6/26/12 and 6/29/12 Sessions of the Board of
Equalization and Review
The Board considered and gave a consensus of approval for the minutes from the June 26, 2012
session of the Board of Equalization and Review. John Babb MOVED, SECONDED by Joe Miller, to
approve the minutes from the June 26, 2012 session. Upon vote, the motion carried 4 -0.
The Board considered and gave a consensus of approval for the minutes from the June 29, 2012
session of the Board of Equalization and Review. John Babb MOVED, SECONDED by William O'Shea, to
approve the minutes from the June 29, 2012 session. Upon vote, the motion carried 3 -0.
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 Joe Miller, to affirm the assessed values of the appeals listed
below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 4 to 0.
Parcel -ID
R02616- 001 - 059 -000
R02900- 003 - 462 -000
R03307- 001 - 015 -000
R04110- 001 - 006 -002
R05100- 002 - 062 -000
R05112- 001 - 002 -000
R05707- 002 - 039 -000
R05813- 008 - 002 -000
R06117- 007 - 009 -000
R06606- 001 - 026 -000
R07100- 003 - 015 -004
R07100- 003 - 225 -000
R07110- 003 - 010 -000
R07110- 003 - 011 -000
R07120- 007 - 008 -000
Owner
MAY RUSSELL M NANCY NOEL
SCHRULL EDWARD D ANNETTE E
BURTON PAUL G ETAL
WHITFIELD JAMES N
KRAMER HENRY L C SUSAN R
KASH STEPHEN L ANNE W
V\HITEHURSTANN D LEEAFAMILY LTD
KALMAR CLAIRE REID
BRIDGERS ROBERT S JR
OVERTON JANESVV- W,EYJR ELIZABETH
SOUTH COLLEGE ASSOCIATES
SOUTH COLLEGE ASSOCIATES
SOUTH COLLEGE ASSOCIATES
SOUTH COLLEGE ASSOCIATES
POWELL DAVID J JR ANITA K
1
Situs Address
3002 LAUREN PLACE DR
738 WINERY WAY
114 RITTER DR
117 VICTORIA DR
1449 MOORINGS DR
2304 OCEAN POINT DR
1401 LANDFALL DR
6 MALLARD ST
310 LONGSTREET DR
452 ROBERT E LEE DR
4811 CAROLINA BEACH RD
4800 CAROLINA BEACH RD
4551 PINE HOLLOW DR
4500 COLLEGE RD
5804 NEELYS CT
Affirmed Value
$76,400
$370,800
$27,300
$36,500
$607,100
$885,300
$3,178,200
$784,600
$161,200
$230,300
$266,200
$116,300
$200
$2,300
$351,700
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 10, 2012
R07200- 008 - 021 -000
R07213- 013 - 005 -000
R08500- 002 - 025 -000
R08500- 002 - 026 -000
R08510- 005- 002 -000
R09005- 024 - 008 -000
R09006- 006 - 006 -076
R09013- 015- 003 -000
R09200- 001 - 279 -000
BOATWRIGHT JULIA ALLEN
ERB JEREMY L KERRI B
DAVID GREER CONSTRUCTION INC
DAVID GREER CONSTRUCTION INC
STEWART CRAIG W ZERA V
DUNDERDALE ROBERT J COLEEN
EDEN JEWERLY & REPAIRS
DUNDERDALE ROBERT COLLEEN
HYLER EDDIE FORESTJRCYNTHIAH
AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session
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314 FRIENDLY LN
$108,900
119 CHANNEL HAVEN DR
$203,800
7400 CAROLINA BEACH RD
$46,300
7442 CAROLINA BEACH RD
$900
7200 MULLET CT
$110,700
406 FIFTH ST
$101,400
222 CAROLINA BEACH AVE
$273,200
1307 CROAKER LN
$89,100
506 FORT FISHER BLV
$750,600
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. Eddie Hyler, property owner of 1507 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, &
Scott Avent /Appraiser; Parcel ID R09018- 011 - 004 -000
2. Eddie Hyler, property owner of 1517 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, &
Scott Avent /Appraiser; Parcel ID R09018- 011 - 008 -000
3. Eddie Hyler, property owner of 1509 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, &
Scott Avent /Appraiser; Parcel ID R09018- 011 - 012 -000
4. Tim Raines, property owner of 523 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -271-
000
5. Tim Raines, property owner of 515 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -273-
000
6. Tim Raines, property owner of 511 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -274-
000
7. Eddie Hyler, property owner of 508 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09200- 001 - 278 -000
8. Eddie Hyler, property owner of 504 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09200- 001 - 280 -000
9. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09217- 019 - 012 -000
10. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09217- 019 - 014 -000
11. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09217- 019 - 015 -000
12. Eddie Hyler, property owner of 609 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott
Avent/Appraiser; Parcel ID R09405- 007 - 002 -000
In deliberations after hearing the appeals during the AM session, the Board affirmed the assessed values
as follows:
Parcel ID
Owner
Appealed Value
Affirmed Value
R09018- 011 - 004 -000
Jack & Tamsie Lynch
$562,800
$405,200
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $405,200. Upon vote, the
motion carried 4 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, July 10, 2012 PAGE
R09018- 011 - 008 -000 Jack & Tamsie Lynch $544,100 $445,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $445,400. Upon vote, the
motion carried 4 to 0.
R09018- 011 - 012 -000 Jack & Tamsie Lynch $60,300 $40,200
Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of
$40,200. Upon vote, the motion carried 4 to 0.
R09200- 001 - 271 -000 Seacorr LLC $300,700 $251,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the
motion carried 4 to 0.
R09200- 001 - 273 -000 Seacorr LLC $300,700 $251,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the
motion carried 4 to 0.
R09200- 001 - 274 -000 Seacorr LLC $300,700 $251,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the
motion carried 4 to 0.
R09200- 001 - 278 -000 NTC & Co. LLP Etal $547,800 $547,800
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value of $547,800. Upon
vote, the motion carried 3 to 1.
R09200- 001 - 280 -000 Laque Ctr Corrosion Tech $547,800 $547,800
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value of $547,800. Upon
vote, the motion carried 3 to 1.
R09217- 019 - 012 -000 Lincoln Trust Co Etal $607,400 $475,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the
motion carried 4 to 0.
R09217- 019 - 014 -000 Lincoln Trust Co Etal $607,400 $475,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the
motion carried 4 to 0.
R09217- 019 - 015 -000 Lincoln Trust Co Etal $607,400 $475,000
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the
motion carried 4 to 0.
R09405- 007 - 002 -000 Eddie Forest Hyler Etal $607,400 $475,000
3
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 10, 2012
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Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the
motion carried 4 to 0.
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.
13. Jim Teachey, property owner of 8251 Sidbury Rd., Wilmington, NC; Parcel ID R01300- 001 -027-
000
14. Betty & Jerry Saunders, property owners of 5301 Blue Clay Rd., Castle Hayne, NC; Parcel ID
R01800- 002 - 035 -000
15. Betty & Jerry Saunders, property owners of 5301 Blue Clay Rd., Castle Hayne, NC; Parcel ID
R01800- 002 - 036 -000
16. Jim Teachey, property owner of 8501 Sidbury Rd., Wilmington, NC; Parcel ID R02000- 002 -005-
000
17. Jim Teachey, property owner of 8301 Sidbury Rd., Wilmington, NC; Parcel ID R02000- 003 -004-
000
18. Frank W. Neely Jr., property owner of 8702 Bardmoor Cir., Wilmington, NC; Parcel ID R02919-
003- 026 -000
19. William J. Muojo, property owner of 646 Long Leaf Acres Dr., Wilmington, NC; Parcel ID 805011-
017- 003 -000
20. Appraiser Thomas Harris, speaking on behalf of Layton Barefoot, property owner of 6126 Bailey
Buck Rd., Wilmington, NC; Parcel ID R06208- 014 - 006 -000
21. Janet B. Wilson, property owner of 3919 Appleton Way, Wilmington, NC; Parcel ID R07007 -002-
004 -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
R01300- 001 - 027 -000
Hanpen Land Co LLC $2,482,400
$1,092,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $1,092,000 and to include, in the Board's 10 -day decision letter, a statement
acknowledging that the Board's adjusted value included consideration of evidence presented on the applicable
portions of the parcel's wetlands and easements, but did not include the acreage differences as the acreage
changes were effected after January 1, 2012, and would not become effective until January 1, 2013. Upon
vote, the motion carried 4 to 0.
R01800- 002 - 035 -000 Jerry Ray & Betty Saunders $416,100 $260,600
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $260,600. Upon vote, the motion carried 4 to 0.
4
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, July 10, 2012 PAGE
R01800- 002 - 036 -000 Jerry R Saunders $189,600 $62,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $62,200. Upon vote, the motion carried 4 to 0.
R02000- 002 - 005 -000 Dupen Land Co LLC $45,400 Tabled
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to table the appeal pending verification of
any mapping and billing records on this parcel from Pender County. If the New Hanover County records are
confirmed, the Affirmed value will be $43,800. If the Pender County records are confirmed, the Board will
revisit the issue at a future date under the Old Business agenda item. Upon vote, the motion carried 4 to 0.
R02000- 003 - 004 -000 Dupen Land Co LLC $137,100 $123,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $123,400. Upon vote, the motion carried 4 to 0.
R02919- 003 - 026 -000 Rebecca & Frank W Neely Jr $121,400 $83,000
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $83,000. Upon
vote, the motion carried 4 to 0.
R05011- 017 - 003 -000 William J Muojo Etal
$194,300
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $187,200. Upon vote, the motion carried 3 to 1.
R06208- 014 - 006 -000 Layton M Barefoot $148,900
$187,200
$138,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $138,000. Upon vote, the motion carried 4 to 0.
R07007- 002 - 004 -000
William Brockway Wilson $241,400
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $214,800. Upon vote, the motion carried 3 to 1.
$214,800
AGENDA ITEM # 5: 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.
Parcel ID
Owner
Appealed Value
Affirmed Value
R05007- 005 - 002 -000
LFA Property Management LLC
$122,400
$109,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $109,500. Upon vote, the motion carried 4 to 0.
R05019- 009 - 008 -000 Donald Douglas Gilstrap Jr $254,500 $233,900
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NEW HANOVER COUNTY BOARD OF
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Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $233,900. Upon vote, the motion carried 4 to 0.
R06100- 001 - 169 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06100- 001 - 215 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06100- 001 - 216 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06100- 001 - 217 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06100- 001 - 232 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06100- 001 - 234 -000 Holly Glen Dev. LLC $70,200 $70,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200.
Upon vote, the motion carried 4 to 0.
R06309- 003 - 006 -000 Julie & Mark V Wilson Sr $491,900 $486,100
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $486,100. Upon vote, the motion carried 4 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
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 10, 2012
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The Board was informed that a new spreadsheet would be emailed with updated dates. They are to
input their availability for compilation and return to Cassandra no later than the close of business on
Friday, July 13, 2012.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 4:20 p.m. until the next hearing date scheduled for Thursday, July 12, 2012.
Respectfully�ted,
Cassandra Fowl