BOE Meeting-November 5, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 5, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Monday, November 5, 2012, at
1 p.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 1 PM Session were: Ryan Rhodenhiser (Interim Chairman), William O'Shea, and
Linda Woods.
Members present for the 6 PM Session were: Don Harris (Chairman), Joe Miller, and William O'Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraisers James Paulk and Scott
Saunders; and, Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman Ryan Rhodenhiser called the meeting to order at 1:09 p.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
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: William O'Shea MOVED, SECONDED by Linda Woods, 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listed below as withdrawn or agreed upon by appellants.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
R04809- 038 - 001 -000
BATTLE JOHN L MARY A
926 4TH ST
$181,800
R04809- 038 - 002 -000
BATTLE JOHN L MARY A
924 4TH ST
$49,100
R04813- 033 - 015 -000
ANDERSON LANDON B CONSTANCE H
416 RED CROSS ST
$62,300
R04817- 034 - 006 -000
JW DOWNTOWN LLC
19 2ND ST
$223,700
R05308- 009 - 002 -000
SOUTH FRONT PARK LLC
209 FRONT ST
$127,500
R05409- 014 - 001 -000
JOHNSON JAMES T SR HRS
302 CASTLE ST
$83,000
R05409- 014 - 028 -000
JOHNSON JAMES T HEIRS
306 CASTLE ST
$96,600
R05514- 001 - 012 -001
MATTHEWS HANSEN S SARAH G B
3803 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -002
OMAC ALPHA INVESTMENTS
3803 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -003
MATTHEWS HANSEN S SARAH G B
3801 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -004
MATTHEWS HANSENSTONE SARAH G B
3803 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -005
WILM CAPE FEAR HOME BUILDERS
3801 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -006
WILM CAPE FEAR HOME BUILDERS
3801 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -019
OMAC ALPHA INVESTMENTS
3807 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -020
OMAC ALPHA INVESTMENTS
3807 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -021
CHADWICK GEORGE H III
3807 WRIGHTSVILLE AVE
$96,800
R05514- 001 - 012 -022
CHADWICK GEORGE H III
3807 WRIGHTSVILLE AVE
$96,800
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 5, 2012
R05514- 001 - 012 -023
R05908- 003 - 003 -000
R06007- 002 - 009 -000
R06019- 006 - 009 -000
R06400- 001 - 003 -000
R07100- 003 - 018 -000
OMAC ALPHA INVESTMENTS
PAKTANK ATLANTIC COMPANY
WAC 2001 LLC
DT WILMINGTON LP
3801 WRIGHTSVILLE AVE
1704 BURNETT BLV
2026 16TH ST
1272 SHIPYARD BLV
VOPAK TERMINAL WILMINGTON INC 3340 RIVER RD
MARTIN SELF STORAGE CENTERS 4851 CAROLINA BEACH RD
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
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$96,800
$936,800
$2,234,800
$6,545,500
$3,338,400
$2,526,900
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.
J. B.
Piner, property owner of 1022 Piner Rd., Wilmington, NC; Parcel ID R07600- 004 - 002 -000
2.
J. B.
Piner, property owner of 1022 Piner Rd., Wilmington, NC; Parcel ID R07600- 004 - 002 -001
3.
J. B.
Piner, property owner of 1022 Piner Rd., Wilmington, NC; Parcel ID R07600- 004 - 002 -002
4.
J. B.
Piner, property owner of 1022 Piner Rd., Wilmington, NC; Parcel ID R07600- 004 - 002 -003
5.
J. B.
Piner, property owner of 5708 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07615- 001 -001-
000
6.
J. B.
Piner, property owner of 5614 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07615- 001 -003-
000
7.
J. B.
Piner, property owner of 5710 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07616- 001 -001-
000
8.
J. B.
Piner, property owner of 5706 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07616- 001 -006-
000
9.
J. B.
Piner, property owner of 1050 Piner Rd., Wilmington, NC; Parcel ID R07616- 001 - 011 -000
10.
J. B.
Piner, property owner of 5633 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07616- 004 -008-
004
11.
J. B.
Piner, property owner of 5722 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07620- 001 -013-
000
12.
J. B.
Piner, property owner of 5720 Myrtle Grove Rd., Wilmington, NC; Parcel ID R07620- 001 -014-
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
R07600- 004 - 002 -000 JB & Gail Piner $81,000 $79,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $79,300. Upon vote, the motion carried 3 to 0.
R07600- 004 - 002 -001 JB & Gail Piner $45,800 $32,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $32,100. Upon vote, the motion carried 3 to 0.
R07600- 004 - 002 -002 JB & Gail Piner $63,100 $65,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $65,500. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 5, 2012
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R07600- 004 - 002 -003 JB & Gail Piner $90,900 $56,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $56,100. Upon vote, the motion carried 3 to 0.
R07615- 001 - 001 -000 Joseph E Piner Hrs $492,100 $487,000
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $487,000. Upon vote, the motion carried 3 to 0.
R07615- 001 - 003 -000 James B & Gail H Piner $178,500 $177,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $177,900. Upon vote, the motion carried 3 to 0.
R07616- 001 - 001 -000
Joseph E Piner Hrs
$248,900
$243,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $243,100. Upon vote, the motion carried 3 to 0.
R07616- 001 - 006 -000 Joseph E Piner Hrs $210,000 $282,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $282,800. Upon vote, the motion carried 3 to 0.
R07616- 001 - 011 -000 Jimmy & Gail Piner $174,600 $187,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $187,300. Upon vote, the motion carried 3 to 0.
R07616- 004 - 008 -004 Lucille B Piner $53,700 $53,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $53,700.
Upon vote, the motion carried 3 to 0.
R07620- 001 - 013 -000 JB Piner $109,400 $102,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $102,900. Upon vote, the motion carried 3 to 0.
R07620- 001 - 014 -000 Joseph E Piner Hrs $3,800 $3,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $3,800.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
13. Doug Bryant, property owner of 2416 Carolina Beach Rd., Wilmington, NC; Parcel ID R06018 -005-
013 -000
14. A.R. Bullock, property owner of 3531 Carolina Beach Rd., Wilmington, NC, and A.R. Bullock Jr.;
Parcel ID R06511- 001 - 001 -000
15. A.V. Saffo, property owner of 4422 17th St., Wilmington, NC, and Terry Turner; Parcel ID R06600-
001- 035 -000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 5, 2012
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16. A.V. Saffo, property owner of 3715 Patriot Way, Wilmington, NC, and Terry Turner; Parcel ID
R06000- 001 - 037 -000
In deliberations after hearing the appeals during the 6 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R06018- 005 - 013 -000 Piedmont Recreation Inc $1,465,200 $1,253,000
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to reduce the value to $1,253,000. Upon vote,
the motion carried 2 to 1.
R06511- 001 - 001 -000 Arthur R Bullock
$293,100
TABLED
Motion: Don Harris MOVED, SECONDED by William O'Shea, to table the appeal to allow the Board to
consult with the New Hanover County Attorney for a legal opinion on the Property Tax Commission's previous
decision and it's applicability to the property for 2012. Upon vote, the motion carried 2 to 1.
R06600- 001 - 035 -000 STP LLC
$281,700
$307,900
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$307,900. Upon vote, the motion carried 3 to 0.
R06000- 001 - 037 -000 STP LLC
$2,740,700
$2,375,900
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$2,375,900. Upon vote, the motion carried 3 to 0.
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; therefore, there was no further discussion by the
Board on this agenda item.
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, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 7:37 p.m. until the next hearing date scheduled for Tuesday, November 6,
2012.
Respectfully submitted,
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 5, 2012
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