BOE Meeting-November 28, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 28, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Wednesday, November 28,
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), Joe Miller, and Linda
Woods.
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 (9 AM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Chris Boney, Larry Bolick, Tim Graham, Jim Hardin, and Scott
Saunders; and, Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 9:04 a.m.
AGENDA ITEM # 1: Approval of Minutes
The following minutes were approved electronically and via signature by all members present:
Monday, October 29, 2012, 1 PM Session
Monday, October 29, 2012, 6 PM Session
Wednesday, October 31, 2012, 9AM Session
AGENDA ITEM # 2: Old Business
Thursday, November 1, 2012, 9 AM Session
Thursday, November 1, 2012, 1 PM Session
Tuesday, November 6, 2012, 9 AM Session
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 3: 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as withdrawn or agreed upon by appellants.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 3 to 0.
Parcel -ID
R03707- 003 - 018 -000
R03707- 003 - 021 -000
R03708- 003 - 022 -000
R04720- 008 - 013 -000
R04817- 019 - 009 -000
R04916- 001 - 015 -000
R05409- 001 - 012 -000
R05509- 003 - 006 -000
R07800- 006 - 108 -000
R07909- 001 - 008 -001
R07909- 001 - 008 -003
Owner
PORTERS NECK COUNTRY CLUB INC
PORTERS NECK COUNTRY CLUB INC
PORTERS NECK COUNTRY CLUB INC
MWR PROPERTIES
FREEMAN MARIA R
WILSON MICHAEL L ETAL
BATCHELOR WILLIAM T II
KING DAVID R
BEAU RIVAGE GOLF & RESORT LLC
BEAU RIVAGE FOODS LLC
BEAU RIVAGE FOODS LLC
1
Situs Address
Affirmed Value
1007 CALLAWASSE ISLAND DR
$200
104 HALLBROOK FARMS CIR
$100
8613 HAMMOCK DUNES DR
$2,600
107 2ND ST
$566,200
115 5TH AVE
$206,200
4925 NEW CENTRE DR
$4,203,900
107 CASTLE ST
$132,500
714 ORCHARD AVE
$75,200
799 RIVAGE PROMENADE
$9,200
601 RIVAGE PROMENADE
$42,100
601 RIVAGE PROMENADE
$42,100
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 28, 2012
BOOK
PAGE
R07909- 001 - 008 -004
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -006
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -007
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -008
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -009
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -010
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -011
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -012
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -013
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -014
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -015
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -016
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -017
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -018
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -019
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -020
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -021
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -023
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -024
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -025
BEAU RIVAGE GOLF & RESORT LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -026
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -027
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -029
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -031
BEAU RIVAGE FOODS LLC
601 RIVAGE PROMENADE
$42,100
R07909- 001 - 008 -101
BEAU RIVAGE CLUBHOUSE HOA INC
0 RIVAGE PROMENADE
$0
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. Robert Cameron, property owner of 302 Bladen St., Wilmington, NC; Parcel ID R04813- 001 -001-
000
2. Marc Banjak, property owner of 801 4th St., Wilmington, NC; Parcel ID R04813- 001 - 007 -004
3. Marc Banjak, property owner of 801 4th St., Wilmington, NC; Parcel ID R04813- 001 - 007 -046
4. Agent Donald L Harley Jr. representing the property owners of 721 Surry St., Wilmington, NC;
Parcel ID R05312- 006 - 003 -000
5. Robert Cameron, property owner of 1202 Front St., Wilmington, NC; Parcel ID R05413- 016 -003-
000
6. Peggy Everett, via a Power of Attorney dated 11/20/12, representing the property owners of 412
College Rd., Wilmington, NC; Parcel ID R05507- 004 - 006 -004
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
R04813- 001 - 001 -000 Franklin Properties LLC $107,600 $80,700
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $80,700. Upon vote, the
motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, November 28, 2012 PAGE
R04813- 001 - 007 -004 Marc A Banjak $19,000 TABLED
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to table the appeal to allow the Tax Department
sufficient time to re- examine the square footage for the building. Upon vote, the motion carried 3 to 0.
R04813- 001 - 007 -046 Marc A Banjak $254,600 TABLED
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to table the appeal to allow the Tax Department
sufficient time to re- examine the square footage for the building. Upon vote, the motion carried 3 to 0.
R05312- 006 - 003 -000 Walter G Craven Etal $746,800 $515,100
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to reduce the value to $515,100. Upon vote, the
motion carried 3 to 0.
R05413- 016 - 003 -000
RF Cameron Oil Co Inc $374,400
$277,500
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to reduce the value to $277,500. Upon vote, the
motion carried 3 to 0.
Due to travel arrangements the appellant requested to be heard during the AM Session. The Board heard
her appeal and made the following decision:
R05507- 004 - 006 -004
Walmart Property Tax Dept $14,110,200
$12,029,000
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to reduce the value to $12,029,000. Upon vote,
the motion carried 2 to 1.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
The remaining scheduled appellants failed to appear for their hearings; therefore, there was no
further discussion by the Board on this agenda item.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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
R04920- 004 - 001 -005 Ann F Boseman $658,900 $683,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$683,400. Upon vote, the motion carried 3 to 0.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R05413- 013 - 009 -000 Cheryl Mintz Poole $112,700 $93,800
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 28, 2012
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Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $93,800. Upon vote, the motion carried 3 to 0.
R05413- 013 - 010 -000 Cheryl Mintz Poole $35,600 $36,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $36,500. Upon vote, the motion carried 3 to 0.
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
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 1:40 p.m. until the next hearing date scheduled for Thursday, November 29,
2012.
Resp tfully submitted,
Cassandra Fowl
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