BOE Meeting-November 1, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 1, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Thursday, November 1, 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: John Babb (Interim Chairman), Bob Drach, and Joe Miller.
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 (1 PM Session); Assistant Tax Administrator
Jeff Niebauer (9 AM Session); Appraisers Larry Bolick, Chris Boney, Jim Hardin, and Thomas Harris; and,
Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 9:00 a.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
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
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: Joe Miller MOVED, SECONDED by Bob Drach, 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as withdrawn or agreed upon by appellants.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
R04200- 002 - 061 -000
DEERBROOK LLC
707 GRATHWOL DR
$5,138,600
R04200- 002 - 064 -000
DEERBROOK LLC
901 HONEY WOOD LN
$1,198,100
R04720- 007 - 023 -073
DURANT MATTHEW C
106 WATER ST
$196,400
R04720- 007 - 023 -097
DURANT MATTHEW
106 WATER ST
$224,400
R04817- 029 - 002 -000
MTG PROPERTIES LLC
18 5TH AVE
$192,400
R04817- 029 - 014 -000
MTG PROPERTIES LLC
508 PRINCESS ST
$127,900
R04916- 001 - 012 -000
CRACKER BARREL OLD COUNTRY
21 VAN CAMPEN BLV
$2,188,700
R04918- 001 - 009 -025
BRANCH BANKING & TRUST COMPANY
206 KERR AVE
$93,900
R04918- 001 - 009 -026
BRANCH BANKING & TRUST COMPANY
206 KERR AVE
$93,900
R04920- 001 - 004 -000
R & R PROPERTIES
228 COLLEGE RD
$6,119,500
R05407- 037 - 020 -000
TINNEY HOLDINGS LLC
2141 FOWLER ST
$29,400
R05407- 037 - 021 -000
TINNEY HOLDINGS LLC
2145 FOWLER ST
$43,100
R05407- 038 - 001 -000
TINNEY HOLDINGS LLC
2141 DEXTER ST
$37,800
R05407- 038 - 002 -000
TINNEY PAINTING INC
2145 DEXTER ST
$120,000
R05407- 038 - 003 -000
TINNEY HOLDINGS LLC
2149 DEXTER ST
$56,900
R05407- 038 - 013 -000
TINNEY HOLDINGS LLC
2150 FOWLER ST
$45,700
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 1, 2012
BOOK
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R05407- 038 - 014 -000
TINNEY PAINTING INC
2146 FOWLER ST
$50,400
R05407- 038 - 015 -000
TINNEY HOLDINGS LLC
2142 FOWLER ST
$45,600
R05407- 039 - 006 -000
TINNEY HOLDINGS LLC
2142 DEXTER ST
$39,600
R05410- 008 - 025 -000
SELLERS GERALD A WILLIE C
1220 CASTLE ST
$128,800
R05413- 037 - 004 -000
SOUTHERN LEASING INC
1312 4TH ST
$22,400
R05507- 002 - 072 -004
ABBOTT DIANA
5020 RANDALL PKY
$89,000
R05515- 002 - 003 -015
FISHER HERBERT C
4524 FOUNTAIN DR
$201,500
R05517- 008 - 009 -002
BELK INC
3500 INDEPENDENCE BLV
$9,821,700
R06009- 013 - 004 -000
KING BILLY WAYNE BARBARA A
2083 CAROLINA BEACH RD
$140,400
R06009- 023 - 013 -000
KING BILLY W
2103 CAROLINA BEACH RD
$88,100
R06013- 015 - 001 -000
TITAN CAROLINA CONCRETE LLC
2210 MONROE ST
$644,800
R06017- 018 - 001 -000
AGSNC LLC
249 SHIPYARD BLV
$1,156,800
R06017- 021 - 002 -000
WILM SHIPPING CO
330 SHIPYARD BLV
$1,308,600
R06106- 001 - 001 -003
T M W M LLC
4121 OLEANDER DR
$656,200
R06113- 002 - 002 -000
JW PINE VALLEY LLC
3 PINE VALLEY DR
$452,700
R06114- 001 - 009 -000
BRIGHTMORE PROPERTIES LLC
2324 41ST ST
$18,946,100
R06500- 007 - 040 -000
KING BILLY W
436 RALEIGH ST
$259,600
R06506- 006 - 001 -000
ROSEMYR CORPORATION THE
2638 CAROLINA BEACH RD
$3,755,500
R06515- 001 - 009 -000
F & G INVESTMENTS LLC
3722 CAROLINA BEACH RD
$675,900
R06515- 002 - 003 -000
DBV INC
3721 CAROLINA BEACH RD
$386,600
R06600- 001 - 005 -006
DAIL CURTIS M JACQUELINE N
3534 COLLEGE RD
$3,522,000
R06610- 002 - 014 -000
RAIA PROPERTIES NCI LLC
3550 COLLEGE RD
$9,419,900
R07600- 006 - 052 -001
GORILLA LLC
5212 CAROLINA BEACH RD
$857,900
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. Lynwood Grissom, property owner of 1812 Castle St., Wilmington, NC; Parcel ID R05407 -032-
006 -000
2. John Crumley, property owner of 716 17th St., Wilmington, NC; Parcel ID R05411- 011 - 007 -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
R05407- 032 - 006 -000 Lynwood L Grissom $19,400 TABLED
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to table the appeal for 2 weeks to allow sufficient
time for the appellant to provide documentation, from the City of Wilmington, regarding parking restrictions.
Upon vote, the motion carried 3 to 0.
R05411- 011 - 007 -000 John Decatur Crumley $196,900 $244,300
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$244,300. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
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AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
3. Controller Chris Crouch, representing the property owners of 1315 5th Ave., Wilmington, NC, and
Commercial Real Estate Agent Michael Nadeau; Parcel ID R05413- 040 - 002 -000
4. Controller Chris Crouch, representing the property owners of 0 7th St., Wilmington, NC, and
Commercial Real Estate Agent Michael Nadeau; Parcel ID R05413- 041 - 006 -000
5. Counsel Landon Zimmer, representing the property owners of 2651 Carolina Beach Rd.,
Wilmington, NC; Parcel ID R06018- 010 - 010 -000
6. Counsel Landon Zimmer, representing the property owners of 2645 Carolina Beach Rd.,
Wilmington, NC; Parcel ID R06018- 010 - 013 -000
7. Counsel Landon Zimmer, representing the property owners of 680 Shipyard Blvd., Wilmington,
NC; Parcel ID R06018- 010 - 016 -000
8. Counsel Landon Zimmer, representing the property owners of 608 Shipyard Blvd., Wilmington,
NC; Parcel ID R06018- 010 - 017 -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
R05413- 040 - 002 -000 Fifth Street Investors LLC $1,014,500 $541,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to reduce the value to $541,700. Upon vote,
the motion carried 3 to 0.
R05413- 041 - 006 -000 Fifth Street Investors LLC $40,400 $5,100
Motion: Linda Woods MOVED, SECONDED by William O'Shea, to reduce the value to $5,100. Upon vote,
the motion carried 3 to 0.
R06018- 010 - 010 -000 Zimmer Commercial Properties $932,400 $932,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $932,400.
Upon vote, the motion carried 3 to 0.
R06018- 010 - 013 -000 Zimmer Commercial Properties LLC $557,700 $557,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $557,700.
Upon vote, the motion carried 3 to 0.
R06018- 010- 016 -000 Zimmer Commercial Properties $701,200
$392,600
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to reduce the value to $392,600. Upon vote,
the motion carried 3 to 0.
R06018- 010 - 017 -000 Zimmer Commercial Properties $887,100
$517,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to reduce the value to $517,500. Upon vote,
the motion carried 3 to 0
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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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. The Board considered the following parcels under
this agenda item.
9 AM Session
Parcel ID Owner Appealed Value Affirmed Value
R05407- 029 - 010 -000 Wanda Hill $23,400 $54,500
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$54,500. Upon vote, the motion carried 3 to 0.
R05407- 040 - 002 -000 Thomas & Grace Brown $80,000 $79,000
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$79,000. Upon vote, the motion carried 3 to 0.
R05407- 040 - 004 -000 Thomas & Grace Brown $64,400 $63,800
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$63,800. Upon vote, the motion carried 3 to 0.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R05520- 010 - 005 -003 Inman Park LLC $188,300 $200,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $200,700. Upon vote, the motion carried 3 to 0.
R05520- 010 - 017 -000 Inman Park LLC
$155,700
$155,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $155,700.
Upon vote, the motion carried 3 to 0.
R05520- 010 - 018 -000 Inman Park LLC
$156,200
$156,200
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $156,200.
Upon vote, the motion carried 3 to 0.
R05520- 010 - 019 -000 Inman Park LLC
$155,700
$155,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $155,700.
Upon vote, the motion carried 3 to 0.
R05520- 010 - 020 -000 Inman Park LLC
$155,700
$155,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $155,700.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
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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 3:55 p.m. until the next hearing date scheduled for Monday, November 5,
2012.
Resp ctfully submitted,
Cassandra Fowle