BOE Meeting-July 26, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 26, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Thursday, July 26, 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 AM Session were: Don Harris (Chairman), Linda Woods, John Babb, and Joe
Miller.
Members present for the PM Session were: John Babb (Interim Chairman), William O'Shea, Linda Woods,
and Bob Drach.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Tom Harris, Scott Saunders, Jim
Hardin, and Larry Bolick; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:04 a.m.
AGENDA ITEM # 1: Approval of Minutes
All members are asked to please check their emails, no later than the day prior to scheduled hearings, to
approve the minutes via email. Hearing minutes will be sent to all Board Members with a statement of who was
present at the AM and PM sessions. All scheduled hearings with approved minutes (minimum of 3 approvals) will
henceforth be posted in this section to keep members informed.
AGENDA ITEM # 2: 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: John Babb 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as withdrawn or agreed upon by appellants.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
R03500- 003 - 077 -000
R03500- 005 - 366 -000
R03500- 006 - 227 -000
R03500- 006 - 285 -000
R03500- 006 - 324 -000
R03507- 001 - 082 -000
R03511- 001 - 032 -000
R03511- 004 - 044 -000
R03512- 007 - 032 -000
R03512- 011 - 013 -000
R03515- 005 - 004 -000
R03600- 002 - 012 -000
R03600- 004 - 015 -000
R03617- 001 - 024 -000
R04300- 003 - 026 -000
R04300- 003 - 026 -006
Owner
BATTEN ROBERT D DOTTIE T
VINSON KRISTEN M ETAL
ALBION ENTERPRISES LLC
ALBION ENTERPRISES LLC
ALBION ENTERPRISES LLC
DANIELS RONALD R CAROLE A
HADDOCK SHERWOOD RAY
LE PHUC LAN THI LY
MANOCCHIO MICHAEL W JENNIFER A
BLAKE ALAN B JR
LONGREN RICHARD C LYNNE A
JACOBS RIDGE WEST BAY HOA INC
PETERSON G W LINDA
JACOBS RIDGE WEST BAY HOA INC
RABON JAMES R LYNN E
RABON JAMES R LYNN E
1
Situs Address
Affirmed Value
1508 FLUSHING DR
$208,500
2401 SUNBURST CT
$134,700
2817 VALOR DR
$138,800
7234 PEPPERCORN CT
$138,500
7252 WOODHALL DR
$147,200
1522 WHISPERING WOODS CT
$208,100
7024 FOREST BEND LN
$245,100
1308 WILLIAMSBURG CT
$274,200
1205 WOODBURN CT
$158,400
7303 STONE WOOD CT
$159,400
6612 SHIRE LN
$225,200
7513 FOXWERTH DR
$0
7798 ALEXANDER RD
$64,200
7400 TREYBURN DR
$0
1934 GORDON ACRES DR
$95,000
1934 GORDON ACRES DR
$273,600
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 26, 2012
BOOK
PAGE
R04300- 003 - 026 -009
RABON JAMES R LYNN EVANGELISTA
1912 GORDON ACRES DR
$156,000
R04400- 001 - 267 -000
LIN JEFF ERIN WILLIAMS
411 PUTNAM DR
$200,900
R04400- 001 - 371 -000
SAUL DERRICK E MIRANDA M
7282 COPPERFIELD CT
$159,800
R04400- 001 - 387 -000
THOMPSON BRADLEY 0 II ETAL
7233 SAVANNA RUN LP
$246,300
R04405- 003 - 011 -000
HERRING HENRY 0 JR
307 PUTNAM DR
$196,000
R05000- 004 - 079 -000
AUTUMN HALL MASTER ORG INC
5320 OLD GARDEN RD
$126,100
R05100- 006 - 001 -002
JML WILMINGTON LLC
2565 MIDDLE SOUND LOOP RD
$1,596,800
R05119- 005 - 009 -000
DESMONDJOHN MILDRED
1205 ARBORETUM DR
$539,800
R05715- 001 - 060 -000
MANGUM RODNEY L JACQUELINE S
130 CAPTAINS CT
$386,000
R05718- 003 - 009 -000
SEA CREST PROPERTIES LLC
213 SEACREST DR
$475,800
R05718- 003 - 010 -000
SEA CREST PROPERTIES LLC
215 SEACREST DR
$347,800
R05718- 004 - 001 -000
MURPHY WENDELL HOLMES
224 SEACREST DR
$1,173,300
R05718- 004 - 006 -000
SEA CREST PROPERTIES LLC
214 SEACREST DR
$1,164,000
R05718- 004 - 007 -000
MURPHY WENDELLJR
212 SEACREST DR
$1,147,300
R05718- 004 - 008 -000
CRUMPLER WENDY MURPHY
210 SEACREST DR
$1,212,900
R05720- 021 - 030 -000
BRANCH WILLIAM ETAL
29 GREENSBORO ST
$448,000
R05720- 032 - 010 -000
POWERS MERRI ELK CAROL
7 FAYETTEVILLE ST
$523,300
R06116- 004 - 005 -032
CRAMOND ELIZABETH
5138 GREENVILLE LOOP RD
$105,400
R06216- 009 - 004 -000
CANADY P THOMAS
6300 SHINNWOOD RD
$168,300
R09010- 010 - 001 -006
OARAMELIAJOHN ASR ELAINE REVTRUST
217 ATLANTA AVE
$169,200
R09010- 034 - 014 -000
TUCKER PROPERTIES
319 GREENVILLE AVE
$42,400
R09017- 007 - 004 -000
WILM BEACH INVESTMENT CORP
1411 SPOT LN
$34,700
R09017- 007 - 005 -000
WILM BEACH INVESTMENT CORP
1413 SPOT LN
$34,700
R09017- 007 - 006 -000
WILM BEACH INVESTMENT CORP
1415 SPOT LN
$34,700
R09017- 007 - 007 -000
WILM BEACH INVESTMENT CORP
1417 SPOT LN
$34,700
R09017- 007 - 008 -000
WILM BEACH INVESTMENT CORP
806 SOUTH CAROLINA AVE
$34,700
R09017- 007 - 009 -000
WILM BEACH INVESTMENT CORP
804 SOUTH CAROLINA AVE
$34,700
R09017- 007 - 010 -000
WILM BEACH INVESTMENT CORP
802 SOUTH CAROLINA AVE
$34,700
R09213- 003 - 013 -001
HUANG SAMUEL F ETAL
313 FORT FISHER BLV
$423,300
R09213- 003 - 013 -002
BUNTING MICHAEL S
313 FORT FISHER BLV
$423,300
AGENDA ITEM # 3: 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. Randolph E Ross, property owner of 1051 Rosa Parks Ln., Wilmington, NC, and Acquenette Ross;
Parcel ID R07600- 004 - 035 -000
2. Randolph E Ross, property owner of 1055 Rosa Parks Ln., Wilmington, NC, and Acquenette Ross;
Parcel ID R07600- 004 - 035 -001
3. Randolph E Ross, property owner of 917 Seabreeze Rd., Wilmington, NC, and Acquenette Ross;
Parcel ID R08514- 001 - 007 -000
4. Randolph E Ross, property owner of 919 Seabreeze Rd., Wilmington, NC, and Acquenette Ross;
Parcel ID R08514- 001 - 008 -000
5. Randolph E Ross, property owner of 913 Seabreeze Rd., Wilmington, NC, and Acquenette Ross;
Parcel ID R08514- 001 - 018 -000
6. Sue P Berwald /President, Loretta S Whelan/ Manager, and Greg Berwald /Member, represented
the property owners of 200 Lewis Dr., Carolina Beach, NC; Parcel ID R08810- 003 - 002 -000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, July 26, 2012 PAGE
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
R07600- 004 - 035 -000 Randolph & Vonzenia Ross $55,500 $40,100
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $40,100. Upon vote, the
motion carried 4 to 0.
R07600- 004 - 035 -001 Randolph & Vonzenia Ross $27,000 $19,500
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $19,500. Upon vote, the
motion carried 4 to 0.
R08514- 001 - 007 -000 Randolph & Vonzenia Ross $20,500 $20,500
After confirming the Appealed Value with the Tax Office, the Appellant agreed with the value of $20,500. Due
to the Appellant's agreement to the value, the Board acted accordingly and made the following motion:
Motion: Joe Miller MOVED, SECONDED by Don Harris, to uphold the appealed value of $20,500. Upon vote,
the motion carried 4 to 0.
R08514- 001 - 008 -000 Randolph Earl & Vonzenia Ross $203,900 $203,900
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $203,900. Upon
vote, the motion carried 3 to 1.
R08514- 001 - 018 -000 Acquenette Renee Ross Life Est $58,600 $36,300
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $36,300. Upon vote, the
motion carried 3 to 1.
R08810- 003 - 002 -000
Otter Creek Landing Yacht Club $2,934,900 $2,289,900
Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $2,289,900. Upon vote, the
motion carried 3 to 1.
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
Before the afternoon session was underway, the Appraisal Supervisor, Pete Richardson, informed the
Board that a written withdrawal for Tab #24, R09205- 019 - 028 -000, Michael & Mary King, property owners of
761 Settlers Ln., Kure Beach, NC, was received and will be available for affirmation under Agenda Item #2:
Affirmation of the Following Signed and Agreed Values on August 2, 2012.
7. Daniel Vinent, property owner of 6217 Teal St., Wilmington, NC; Parcel ID R05610- 004 - 010 -000
8. Earnest R Sutton/Trustee, representing the property owners of 902 Seafarer Dr., Carolina Beach,
NC; Parcel ID R09009- 014 - 102 -000
9. Appraiser, Jim Hardin, representing the property owner of 1403 Lake Park Blvd., Carolina Beach,
NC; Parcel ID R09018- 005 - 001 -044
10. Anne Hope Marvin, property owner of 742 Sailor Ct., Kure Beach, NC; Parcel ID R09205- 015 -024-
000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 26, 2012
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11. Thomas E Brown, property owner of 461 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09209-
003- 014 -000
12. Joseph Francis, via a Power of Attorney dated July 23, 2012, represented the property owner of
429 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09217- 020 - 007 -000
13. Randall Shelton, property owner of 1350 Fort Fisher Blvd, Kure Beach, NC; Parcel ID R09320-
002- 006 -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
R05610- 004 - 010 -000 Ingeborg K Vinent $186,500 $169,400
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $169,400. Upon vote, the
motion carried 4 to 0.
R09009- 014 - 102 -000 Earnest Sutton Living Trust $79,300 $75,800
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $75,800. Upon vote, the
motion carried 3 to 0, with William O'Shea recusing himself.
R09018- 005 - 001 -044
T Stran & Sandra L Summers $287,800
$281,200
Motion: Linda Woods MOVED, SECONDED Bob Drach, to reduce the value to $281,200. Upon vote, the
motion carried 4 to 0.
R09205- 015 - 024 -000 Timothy & Annie Hope Marvin $144,300 $144,300
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to uphold the appealed value of $144,300.
Upon vote, the motion carried 3 to 1.
R09209- 003 - 014 -000 Thomas Brown & Ann Wheeler $506,200 $515,300
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $515,300. Upon vote, the motion carried 4 to 0.
R09217- 020 - 007 -000 Alexander & Mimie Speight Etal $607,392
$575,000
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $575,000. Upon vote, the
motion carried 3 to 1.
R09320- 002 - 006 -000 Randall & Kimberley Shelton $268,800 $268,800
Motion: William O'Shea MOVED, SECONDED by John Babb, to uphold the appealed value of $268,800.
Upon vote, the motion carried 3 to 1.
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.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 26, 2012
AM Session
BOOK
PAGE
Parcel ID Owner Appealed Value Affirmed Value
R08807- 006 - 013 -002 Michael Todd Hubbard $122,400 $122,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $122,400. Upon
vote, the motion carried 4 to 0.
R08814- 004 - 001 -002 Stephen Heseltine Etal $312,500 $312,500
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value of $312,500. Upon
vote, the motion carried 4 to 0.
PM Session
Parcel ID Owner Appealed Value Affirmed Value
R06208- 007 - 004 -010 Deborah A Murray $594,300 $486,100
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $486,100. Upon vote, the motion carried 4 to 0.
R09018- 010- 019 -000
Robert S King
$174,300
$182,300
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $182,300. Upon vote, the motion carried 4 to 0.
R09205- 022 - 024 -000 Emery & Susan Walters $531,200
$536,900
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $536,900. Upon vote, the motion carried 4 to 0.
R09213- 005 - 007 -000 Irresistible Properties LLC $320,000 $320,000
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to uphold the appealed value of $320,000.
Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Old Business
During the AM session, Tax Administrator, Roger Kelley informed the Board that laptops will be
available for a trial run for the August 2, 2012 session. Login information will be distributed when available.
AGENDA ITEM # 7: New Business
Member William O'Shea requested that an updated Schedule of Values be available for Board
Members to view from home. Tax Administrator Roger Kelley said that he would check into making it
available as soon as possible.
AGENDA ITEM # 8: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 9: Adjournment
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 26, 2012
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There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 5:12 p.m. until the next hearing date scheduled for Tuesday, July 31, 2012.
Re ectfully Submitted
Cassandra Fo er
2