BOE Meeting-June 22, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 22, 2012
ASSEMBLY
BOOK
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The 2012 New Hanover County Board of Equalization and Review met on Friday, June 22, 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), John Babb, Joe Miller, Linda Woods, and William
O'Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Thomas Harris, Stephen
Walker, and Charles Davis; and, Appraisal Administrative Support Technicians Macio Carlton and Cassandra
Fowler.
Chairman Don Harris called the meeting to order at 9:00 a.m.
Staff member sworn in under oath by Chairman Don Harris: Stephen Walker
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
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 John Babb, to affirm the assessed values of the appeals listed
below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 5 to 0.
Parcel -ID
Owner
Situs Address
Affirmed Value
R01100- 008 - 007 -000
LEBLANC MICHELE
5509 BLUE CLAY RD
$295,800
R04919- 008 - 091 -000
DURANGO PLACE LLC
225 DURANGO PL
$115,100
R04919- 008 - 092 -000
DURANGO PLACE LLC
227 DURANGO PL
$115,100
R04919- 008 - 093 -000
DURANGO PLACE LLC
231 DURANGO PL
$115,100
R04919- 008 - 094 -000
DURANGO PLACE LLC
233 DURANGO PL
$115,100
R04919- 008 - 095 -000
DURANGO PLACE LLC
237 DURANGO PL
$115,100
R04919- 008 - 096 -000
DURANGO PLACE LLC
239 DURANGO PL
$115,100
R04919- 008 - 097 -000
DURANGO PLACE LLC
228 DURANGO PL
$115,100
R04919- 008 - 098 -000
DURANGO PLACE LLC
226 DURANGO PL
$115,100
R04919- 008 - 099 -000
DURANGO PLACE LLC
222 DURANGO PL
$115,100
R04919- 008 - 100 -000
DURANGO PLACE LLC
220 DURANGO PL
$115,100
R04919- 008 - 101 -000
DURANGO PLACE LLC
216 DURANGO PL
$115,100
R04919- 008 - 102 -000
DURANGO PLACE LLC
214 DURANGO PL
$115,100
R04919- 008 - 103 -000
DURANGO PLACE LLC
210 DURANGO PL
$115,100
R04919- 008 - 104 -000
DURANGO PLACE LLC
208 DURANGO PL
$115,100
R04919- 008 - 105 -000
DURANGO PLACE LLC
204 DURANGO PL
$115,100
R04919- 008 - 106 -000
DURANGO PLACE LLC
202 DURANGO PL
$115,100
R04919- 008 - 107 -000
DURANGO PLACE LLC
201 DURANGO PL
$115,100
R04919- 008 - 108 -000
DURANGO PLACE LLC
203 DURANGO PL
$115,100
R04919- 008 - 109 -000
DURANGO PLACE LLC
207 DURANGO PL
$115,100
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 22, 2012
R04919- 008 - 110 -000
R04919- 008 - 111 -000
R04919- 008 - 112 -000
R04919- 008 - 113 -000
DURANGO PLACE LLC
DURANGO PLACE LLC
DURANGO PLACE LLC
DURANGO PLACE LLC
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209 DURANGO PL
$115,100
213 DURANGO PL
$115,100
215 DURANGO PL
$115,100
222 LULLWATER DR
$2,900
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. Mary J Underwood, property owner of 3675 Northeast Ave., Castle Hayne, NC, and Mary
Charlene Pete, witness; Parcel ID R00400- 001 - 006 -000
2. Jeneane C Tadlock, property owner of 4915 Blue Clay Rd., Castle Hayne, NC; Parcel ID
R01800- 002 - 047 -000
3. Christopher Saba, property owner of 6 Powers Dr., Castle Hayne, NC; Parcel ID 801811 -002-
009 -000
4. Christopher Saba, property owner of 4 Powers Dr., Castle Hayne, NC; Parcel ID 801811 -002-
010 -000
5. Christopher Saba, property owner of 4 Logan Rd., Castle Hayne, NC; Parcel ID 801811 -004-
011 -000
6. Thornton Lorenzo Berry Jr., property owner of 3300 Castle Hayne Rd., represented by Steve
Walker, Castle Hayne, NC; Parcel ID R02515- 001 - 013 -008
7. Steve Weiss & John Farris, property owners of 2809 Berry Patch Ct., Castle Hayne, NC;
Parcel ID R03307- 001 - 071 -000
8. Steve Weiss & John Farris, property owners of 2812 Berry Patch Ct., Castle Hayne, NC;
Parcel ID R03307- 001 - 077 -000
9. Steve Weiss & John Farris, property owners of 2800 Fletcher Ct., Castle Hayne, NC; Parcel ID
R03307- 001 - 087 -000
10. Steve Weiss & John Farris, property owners of 2812 Fletcher Ct., Castle Hayne, NC; Parcel ID
R03307- 001 - 090 -000
11. Jeneane C Tadlock, property owner of 2116 Castle Hayne Rd., Castle Hayne, NC; Parcel ID
R04107- 002 - 001 -000
12. Jeneane C Tadlock, property owner of 2116 Castle Hayne Rd., Castle Hayne, NC; Parcel ID
R04107- 002 - 008 -000
13. Jeneane C Tadlock, property owner of 149 Fairfield Dr., Castle Hayne, NC; Parcel ID R04107-
002- 009 -000
14. Jeneane C Tadlock, property owner of 153 Fairfield Dr., Castle Hayne, NC; Parcel ID R04107-
002- 010 -000
15. Gary & Sherry Sutton, property owners of 142 Victoria Dr., Castle Hayne, NC; Parcel ID
R04110- 002 - 032 -000
16. Irina Dorn, property owner of 4304 Reed Ct., Castle Hayne, NC, represented by Steve Walker;
Parcel ID R04215- 005 - 056 -000
17. Mildred Strome, property owner of 417 Brookforest Rd., Castle Hayne, NC, and Paul
Grimsley, real estate broker; Parcel ID R06112- 001 - 003 -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
R00400- 001 - 006 -000 Mary J. Underwood $290,800 $123,000
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 22, 2012 PAGE
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $123,000. Upon vote, the
motion carried 5 to 0. Prior to voting, Board Member, Joe Miller, informed the appellant there would be no
further appeal if she agreed to the new value of $123,000. The appellant agreed.
R01800- 002 - 047 -000 Jeneane C & Donald Tadlock $369,400 $214,400
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value
of $214,400. Upon vote, the motion carried 5 to 0.
R01811- 002 - 009 -000 Christopher F Saba $21,400 $8,300
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $8,300. Upon vote, the
motion carried 5 to 0.
R01811- 002 - 010 -000 Christopher F Saba $21,400 $8,300
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $8,300. Upon vote, the
motion carried 5 to 0.
R01811- 004 - 011 -000 Christopher F Saba $21,400 $10,000
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to reduce the value to $10,000. Upon vote,
the motion carried 5 to 0.
R02515- 001 - 013 -008 Thornton Lorenzo Berry Jr $48,400 $33,200
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to reduce the value to $33,200. Upon vote,
the motion carried 3 to 2.
R03307- 001 - 071 -000 Coastal Property Investment $48,000 $24,000
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $24,000. Upon vote, the motion carried 5 to 0.
R03307- 001 - 077 -000 Coastal Property Investment $48,000 $48,000
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $48,000. Upon
vote, the motion carried 5 to 0.
R03307- 001 - 087 -000 Coastal Property Investment $54,000 $27,000
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $27,000. Upon vote, the motion carried 5 to 0.
R03307- 001 - 090 -000 Coastal Property Investment $48,000 $48,000
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to uphold the appealed value at $48,000.
Upon vote, the motion carried 5 to 0. Chairman Don Harris directed staff to include, in the BOE decision
letter response, the following statement: "If you can produce evidence that the lot won't perk, appeal next
year"
R04107- 002 - 001 -000 Donald Tadlock $101,200 $97,000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 22, 2012
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Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $97,000. Upon vote, the motion carried 5 to 0.
R04107- 002 - 008 -000 Donald Tadlock $28,300 $23,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$23,400. Upon vote, the motion carried 5 to 0.
R04107- 002 - 009 -000 Donald Tadlock $45,000 $45,000
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $45,000. Upon
vote, the motion carried 4 to 1.
R04107- 002 - 010 -000 Donald Tadlock $45,000 $45,000
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $45,000. Upon
vote, the motion carried 4 to 1.
R04110- 002 - 032 -000
Sherry S Sutton
$87,500
$75,000
Motion: John Babb MOVED, SECONDED by Linda Woods, to reduce the value to $75,000. Upon vote,
the motion carried 4 to 1.
Don Harris left the session at 12:06 p.m. and appointed Joe Miller as Interim Chairman.
R04215- 005 - 056 -000 Irina Z Dorn $132,300 $125,600
Motion: Linda Woods MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $125,600. Upon vote, the motion carried 4 to 0.
R06112- 001 - 003 -000 Mildred Strome $186,900 $169,700
Motion: Linda Woods MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $169,700. 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 parcel under this agenda item.
Parcel ID Owner Appealed Value Affirmed Value
R04207- 009 - 009 -004
Frances Lee Blaine Bullock $202,000
$152,000
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $152,000. Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Old Business
There was no discussion by the Board on this agenda item.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 22, 2012
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
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There being no further business to consider, Interim Chairman Joe Miller recessed the 2012
Board of Equalization and Review at 12:40 p.m. until the next hearing date scheduled for Tuesday,
June 26, 2012.
Res ectfully submitted,
Cassandra Fowler