BOE Meeting-June 12, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 12, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, June 12, 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: John Babb (Interim Chairman for morning session), Don Harris (Chairman for
afternoon session), Joe Miller (AM only), William O'Shea, Ryan Rhodenhiser (AM only), and Bob Drach (PM only).
Staff members present were: Tax Administrator Roger Kelley; Assistant Tax Administrator Jeff Niebauer;
Appraisers Chris Boney, Charles Davis and Jim Paulk and, Appraisal Administrative Support Technicians Joann
Davenport and Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 9:05 a.m.
AGENDA ITEM # 1: Approval of Minutes from 6/7/12 Session of the Board of Equalization & Review
The Board considered and gave a consensus of approval for the morning session minutes from the
June 7, 2012 session of the Board of Equalization and Review. Joe Miller MOVED, SECONDED by William
O'Shea, to approve the morning session minutes from the June 7, 2012 session. Upon vote, the motion
carried 3 -0.
The Board considered and gave a consensus of approval for the afternoon session minutes from
the June 7, 2012 session of the Board of Equalization and Review. William O'Shea MOVED, SECONDED
by Bob Drach, to approve the afternoon session minutes from the June 7, 2012 session. Upon vote, the
motion carried 3 -0.
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: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, 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listed below as withdrawn or agreed upon by appellants.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
R01213- 003 - 006 -000
R02800- 001 - 162 -001
R02900- 001 - 070 -000
R02900- 002 - 016 -000
R02900- 003 - 189 -000
R02919- 003 - 031 -000
R03600- 003 - 090 -000
R03620- 004 - 003 -000
R03620- 004 - 008 -000
R03620- 004 - 011 -000
R03620- 004 - 016 -000
Owner
TUTTLE THOMAS BRENDA LIV TRUST
VANN DAVID GRAY
VANN DAVID G
CHURCH OF THE GOOD SHEPHERD
ELWYN EDWARD L FLORENCE M
GROSSMAN SETH ETAL
VOLKMAN DAVID R DIANNE L
RIGGINSTHOMAS H LINDA R
DANIELL FAMILY REVTRUST
SHERRILLJIMMY
WAGGETT JOHN DAVIE REVTR ETAL
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Situs Address
Affirmed Value
5712 BLUE CLAY RD
$15,100
8435 MARKET ST
$77,400
8481 MARKET ST
$27,200
205 CREEKWOOD RD
$30,600
8858 PLANTATION LANDING DR
$259,500
8712 BARDMOOR CIR
$375,900
100 PLANTATION RD
$69,400
710 BAYSHORE DR
$329,900
644 BAYSHORE DR
$352,600
632 BAYSHORE DR
$390,800
612 BAYSHORE DR
$396,300
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 12, 2012
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R03620- 004 - 017 -000
WHITLEY WILLIAM C REVOCABLE TRUST
602 BAYSHORE DR
$410,800
R03713- 004 - 023 -000
LAWS RICHARD A JOANNE NANCIE
722 EVERETTS CREEK DR
$153,700
R03805- 001 - 002 -000
YOUNGS GETTINE DAVIS REV TRUST
8513 BALD EAGLE LN
$156,300
R03805- 001 - 003 -000
YOUNGS GETTINE D REV TR ETAL
8517 BALD EAGLE LN
$156,500
R03805- 001 - 004 -000
YOUNGS GETTINE D REV TR ETAL
8521 BALD EAGLE LN
$310,800
R04407- 004 - 014 -000
BOWMAN BRUCE FORREST COLLEEN A REILLY
342 SHORE POINT DR
$152,700
R04418- 005 - 012 -000
SWEYER JEFFREY PAIGE A
7412 FISHERMAN CREEK DR
$939,700
R04500- 004 - 049 -000
GALLCAN LLC
1811 REGISTER LN
$162,900
R05110- 008 - 008 -000
RHODES NICK JR DELORIS H
2029 PELICAN REACH PL
$184,800
R05112- 004 - 016 -000
PATTERSON DAVID READ JR HOOPER
905 TWISTED OAK PL
$667,400
R05116- 001 - 007 -000
RHODES NICK JR DELORIS H
1005 DEEPWOOD PL
$738,700
R05413- 008 - 001 -000
RICHARDSON INEZ S
923 7TH ST
$94,600
R05413- 010 - 018 -000
REAL PROPERTIES LLC
1014 7TH ST
$68,700
R05413- 033 - 014 -000
REAL PROPERTIES LLC
1218 3RD ST
$49,300
R09017- 024 - 006 -000
MULLEN CHARLES D PATRICIA
M
1710 PINFISH LN
$72,100
R09017- 024 - 007 -000
MULLEN CHARLES D PATRICIA
M
1706 PINFISH LN
$72,100
R09205- 002 - 005 -000
MULLEN CHARLES D PATRICIA
M
807 MISSISSIPPI AVE
$73,100
R09205- 004 - 011 -000
MULLEN CHARLES D PATRICIA
M
1714 PINFISH LN
$72,100
R09205- 005 - 006 -000
MULLEN CHARLES D PATRICIA
M
1729 PINFISH LN
$72,100
R09205- 005 - 007 -000
MULLEN CHARLES D PATRICIA
M
1733 PINFISH LN
$72,100
R09205- 005 - 008 -000
MULLEN CHARLES D PATRICIA
M
1737 PINFISH LN
$72,100
R09205- 005 - 009 -000
MULLEN CHARLES D PATRICIA
M
1741 PINFISH LN
$72,100
R09205- 005 - 010 -000
MULLEN CHARLES D PATRICIA
M
1738 MACKEREL LN
$72,100
R09205- 005 - 011 -000
MULLEN CHARLES D PATRICIA
M
1734 MACKEREL LN
$72,100
R09205- 005 - 012 -000
MULLEN CHARLES D PATRICIA
M
1730 MACKEREL LN
$72,100
R09205- 005 - 013 -000
MULLEN CHARLES D PATRICIA
M
1726 MACKEREL LN
$72,100
R09205- 006 - 006 -000
MULLEN CHARLES D PATRICIA
M
1725 MACKEREL LN
$72,100
R09205- 006 - 007 -000
MULLEN CHARLES D PATRICIA
M
1729 MACKEREL LN
$72,100
R09205- 006 - 008 -000
MULLEN CHARLES D PATRICIA
M
1733 MACKEREL LN
$72,100
R09205- 006 - 009 -000
MULLEN CHARLES D PATRICIA
M
1730 BONITO LN
$72,300
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. Conrad Lowman, property owner of 8537 Bald Eagle Ln., Wilmington, NC; Parcel ID R03805 -002-
003 -000
2. Jonathon Roth, representative of Samm Jernigan, property owner of 313 Lord Dr., Wilmington, NC;
Parcel ID R04412- 003 - 015 -000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 12, 2012
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3. Jonathon Roth, representative of Samm Jernigan, property owner of 325 Lord Dr., Wilmington, NC;
Parcel ID R04412- 003 - 018 -000
4. Jonathon Roth, representative of Samm Jernigan, property owner of 333 Lord Dr., Wilmington, NC;
Parcel ID R04412- 003 - 020 -000
5. Jonathon Roth, representative of Samm Jernigan, property owner of 314 Lord Dr., Wilmington, NC;
Parcel ID R04412- 003 - 023 -000
6. Jonathon Roth, representative of Samm Jernigan, property owner of 334 Lord Dr., Wilmington, NC;
Parcel ID R04412- 003 - 028 -000
7. Ralph J. Tronca, current property owner of 1908 Sandwedge PI., Wilmington, NC; Parcel ID
R05110- 006 - 010 -000
8. Mark Schwartz, property owner of 1709 Moorings Dr., Wilmington, NC; Parcel ID R05114- 009 -088-
000
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
9. George Chadwick, Treasurer; Sarah Rehrey; Controller; and David Pope, Appraiser with Hotel &
Club Assoc, representatives for Cape Fear Country Club, property owners of 1805 17th St.,
Wilmington, NC; Parcel ID R05415- 003 - 006 -000
10. Stephen White, property owner of 2712 17th St., Wilmington, NC; Parcel ID R06019- 003 - 010 -021
11. Delton Oxendine, representative for Delton Oxendine Etal, property owners of 212 Sunnyvale Dr.,
Wilmington, NC; Parcel ID R06500- 007 - 012 -003
12. Carolyn Oglesby, property owner of 418 Jeb Stuart Dr., Wilmington, NC; Parcel ID R06508 -007-
005 -000
13. Cheryl Blanton, representative for Bill Clark Homes of Wilmington LLC, property owners of 4496
Barnards Landing Rd., Wilmington, NC; Parcel ID R07000- 006 - 011 -000
14. Robert E. Dempsey, property owner of 4104 Appleton Way, Wilmington, NC; Parcel ID 807011-
001- 015 -000
15. Michael Papoulias, representative for Mima Enterprises Inc., property owners of 4726 Silva Terra
Dr., Wilmington, NC; Parcel ID R7020- 005 - 013 -000
Tax Administrator Roger Kelley advised the Board that the appellant listed under Tab #20, Mr.
Robert DeHaas, owner of 306 Stonewall Jackson Dr., R06605- 001 - 001- 000,had a medical emergency and
would be rescheduled for a hearing before the Board at a future date.
Tax Administrator Roger Kelley advised the Board that the appellant listed under Tab #22, Mr.
David Atwater, owner of 463 Robert E Lee Dr., R06606- 002 - 009- 000,as confirmed by a letter from Wake
Med North Hospital dated June 15, 2012, had a medical emergency to attend to on June 12, 2012, and
would be rescheduled for a hearing before the Board at a future date.
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
R03805- 002 - 003 -000 Conrad & Karen Lowman $276,400 $280,800
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$280,800. Upon vote, the motion carried 4 to 0.
R04412- 003 - 015 -000 Samm Jernigan $70,200 $70,200
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 12, 2012
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Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value at
$70,200. Upon vote, the motion carried 4 to 0.
R04412- 003 - 018 -000 Samm Jernigan $70,200 $70,200
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value at
$70,200. Upon vote, the motion carried 4 to 0.
R04412- 003 - 020 -000 Samm Jernigan $70,200 $70,200
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value at
$70,200. Upon vote, the motion carried 4 to 0.
R04412- 003 - 023 -000 Samm Jernigan $70,200 $70,200
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value at
$70,200. Upon vote, the motion carried 4 to 0.
R04412- 003 - 028 -000
Samm Jernigan
$70,200
$70,200
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value at
$70,200. Upon vote, the motion carried 4 to 0.
R05110- 006 - 010 -000
Paradiso Investments LLC $1,030,500
$984,100
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value at
$984,100. Upon vote, the motion carried 3 to 0 (with Ryan Rhodenhiser recusing himself).
R05114- 009 - 088 -000 Mark & Carolyn Schwartz $681,000 $668,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended
value at $668,900. Upon vote, the motion carried 4 to 0.
In deliberations after hearing the appeals during the PM session, the Board made decisions and /or
affirmed the assessed values as follows:
R05415- 003 - 006 -000 Cape Fear Country Club $14,974,800 Tabled
Don Harris was concerned about the situs address & Mr. Kelly said that he would bring it to the attention of
the appropriate departments. Mr. Harris noted for the record that he has a personal relationship with Mr.
Chadwick, but not a business relationship with him.
Motion: John Babb MOVED, SECONDED by Bob Drach, to table the appeal until the County Appraiser can
revisit the parcel to confirm that the data is correct and allow the Board to consider all appeals on golf
courses at the same time. Upon vote, the motion carried 4 to 0. George Chadwick granted permission for
the County staff to follow up with Mr. David Pope, with Hotel & Club Assoc, with any questions.
R06019- 003 - 010 -021 Stephen R. White $93,500 $93,500
Motion: Bob Drach MOVED, SECONDED by John Babb, to uphold the appealed value at $93,500. Upon
vote, the motion carried 3 to 1.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 12, 2012
R06500- 007 - 012 -003
Delton Oxendine Etal $4,000
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$1,000
Motion: William O'Shea MOVED, SECONDED by John Babb, to reduce the value to $1,000. Upon vote, the
motion carried 3 to 1.
R06508- 007 - 005 -000
Carolyn P Young Oglesby $168,800
$132,500
Motion: John Babb MOVED, SECONDED by Bob Drach, to reduce the value to $132,500. Upon vote, the
motion carried 4 to 0.
R07000- 006 - 011 -000 Bill Clark Homes of Wilm LLC $30,900 $2,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept appraiser's recommended value at
$2,200. Upon vote, the motion carried 4 to 0.
R07011- 001 - 015 -000 Robert E. Dempsey $241,300 $225,300
Motion: Don Harris MOVED, SECONDED by Bob Drach, to accept appraiser's recommended value at
$225,300. Upon vote, the motion carried 4 to 0.
R07020- 005 - 013 -000 Mima Enterprises Inc $110,500 $117,700
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept appraiser's recommended value at
$117,700. Upon vote, the motion carried 4 to 0.
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.
AM Session
Parcel ID Owner Appealed Value Affirmed Value
R04420- 002 - 003 -000 Linda L. Farrow $84,000 $84,000
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the assessed value at $84,000.
Upon vote, the motion carried 4 to 0.
R05218- 002 - 002 -142 Sidney & Marcella Sockwell $267,000 $267,000
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the assessed value at $267,000.
Upon vote, the motion carried 4 to 0.
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NEW HANOVER COUNTY BOARD OF
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R05813- 008 - 001 -000 Ruth & Richard Lewis $941,200 $902,500
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value at $902,500. Upon vote, the motion carried 4 to 0.
R05813- 008 - 010 -000 Julia H. Braswell Etal $817,400 $817,300
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value at $817,300. Upon vote, the motion carried 4 to 0.
PM Session
Parcel ID
Owner
Appealed Value
Affirmed Value
R06609- 006 - 016 -000
John & Catherine Colby
$184,800
$189,800
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept appraiser's recommended value at
$189,800. Upon vote, the motion carried 4 to 0.
R07012- 002 - 003 -000 Marjorie A. Davis $284,500 $284,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold appealed value at $284,500. Upon
vote, the motion carried 4 to 0.
AGENDA ITEM # 6: New Business
There was no a discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Chairman Don Harris, recessed the 2012 Board of
Equalization and Review at 4:55 p.m. until the next hearing date scheduled for Thursday, June 14, 2012.
/Re ectfuly submitte
Cassandra Fowl r
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