BOE Meeting-October 19, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 19, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Friday, October 19, 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), Ryan Rhodenhiser, and Linda Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Larry Bolick, Chris Boney and
Tim Graham; and, Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:05 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
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: Ryan Rhodenhiser 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listed below as withdrawn or agreed upon by appellants.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
R01720- 003 - 002 -000
MCCALL DARRELL ETAL
223 CROWATAN RD
$64,800
R01720- 003 - 003 -000
MCCALL DARRELL ETAL
221 CROWATAN RD
$61,700
R02600- 004 - 030 -006
HOBBS STEPHEN
4553 TECHNOLOGY DR
$94,400
R03200- 001 - 033 -000
HWY 421 PROPERTIES LLC
3871 421 HWY
$180,700
R03700- 002 - 009 -000
PORTERS NECK CO INC
1202 PORTERS NECK RD
$161,000
R05507- 002 - 072 -008
KETCHUM JAMES R PATRICIA C
5028 RANDALL PKY
$89,000
R05511- 002 - 023 -001
HSP 1 LLC
706 COLLEGE RD
$401,100
R05718- 008 - 001 -004
JLJ PROPERTIES LLC
1316 AIRLIE RD
$723,300
R06015- 004 - 001 -000
PARKINSON JOHN VICKI G
2311 CANTERWOOD DR
$381,100
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. Jeff Grizzel, property owner of 3535 421 Hwy., Wilmington, NC, and Appraiser Hector Ingram;
Parcel ID R03200- 001 - 006 -000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 19, 2012
BOOK
PAGE
2. Jeff Grizzel, property owner of 3527 421 Hwy., Wilmington, NC, and Appraiser Hector Ingram;
Parcel ID R03200- 001 - 009 -000
3. Jeff Grizzel, property owner of 3527 421 Hwy., Wilmington, NC, and Appraiser Hector Ingram;
Parcel ID R03200- 001 - 010 -000
4. Jeff Grizzel, property owner of 3527 421 Hwy., Wilmington, NC, and Appraiser Hector Ingram;
Parcel ID R03200- 001 - 010 -001
5. Jeff Grizzel, property owner of 3773 Fredrickson Rd., Wilmington, NC, and Appraiser Hector
Ingram; Parcel ID R03200- 002 - 001 -003
6. Ray Richardson, property owner of 6404 Market St., Wilmington, NC; Parcel ID R05007- 004 -001-
002
7. Ray Richardson, property owner of 15 Green Meadows Dr., Wilmington, NC; Parcel ID R05007-
004- 008 -000
8. Ray Richardson, property owner of 6408 Market St., Wilmington, NC; Parcel ID R05007- 004 -009-
000
9. L. Caroline Meeks, property owner of 207 Hamlet Ave., Carolina Beach, NC; Parcel ID R09006-
036- 010 -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
R03200- 001 - 006 -000 South Atlantic Services $246,700 TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to table the appeal for further review by
the Tax Department of a potential building square footage discrepancy. Upon vote, the motion carried 3 to 0.
R03200- 001 - 009 -000 South Atlantic Services Inc $4,303,400 TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to table the appeal for further review by
the Tax Department of a potential building square footage discrepancy. Upon vote, the motion carried 3 to 0.
R03200- 001 - 010 -000 South Atlantic Services Inc $2,361,700 TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to table the appeal for further review by
the Tax Department of a potential building square footage discrepancy. Upon vote, the motion carried 3 to 0.
R03200- 001 - 010 -001
South Atlantic Service Inc $1,275,700
TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to table the appeal for further review by
the Tax Department of a potential building square footage discrepancy. Upon vote, the motion carried 3 to 0.
R03200- 002 - 001 -003
South Atlantic Sery Inc $954,700
TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to table the appeal for further review by
the Tax Department of a potential building square footage discrepancy. Upon vote, the motion carried 3 to 0.
R05007- 004 - 001 -002 Betty J Richardson
$276,000
$276,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Don Harris, to uphold the appealed value of $276,000.
Upon vote, the motion carried 2 to 1.
R05007- 004 - 008 -000 Betty J Richardson $386,400 $258,000
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 19, 2012 PAGE
Motion: Ryan Rhodenhiser MOVED, SECONDED by Don Harris, to accept the appraiser's recommended
value of $258,000. Upon vote, the motion carried 2 to 1.
R05007- 004 - 009 -000 Betty J Richardson $401,100 $401,100
Motion: Ryan Rhodenhiser MOVED, SECONDED by Don Harris, to uphold the appealed value of $401,100.
Upon vote, the motion carried 2 to 1.
R09006- 036- 010 -000 Zions Purple Star LLC $117,000
$117,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Don Harris, to uphold the appealed value of $117,000.
Upon vote, the motion carried 3 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; therefore, there was no further
discussion by the Board on this agenda item.
AGENDA ITEM # 6: New Business
Tab Parcel -ED Owner Situs Address Appealed Value
11 R05700 -006- 041 -000 BEANE AGNES R 615 AIRLIE RD $5,737,500
After notices of assessed valuation were mailed in December 2011, the Appraisal Division updated
the 'use' data for parcel R05700- 006 - 041 -000, 615 Airlie Road, but failed to notify the owner of the changes
in the status of the parcel's 'use' valuation. In accordance with the North Carolina General Statutes, the
owner was provided with an opportunity to appeal this decision to adjust the 'use' value status for this
property. The appellant presentation was made by Agnes R Beane, property owner, Property Manager
Michael Bostic, and Attorney W.A. Raney. After hearing the Tax Department's position on why a portion of
acreage was removed from the Present Use Value program and then reviewing information provided by the
appellant, the Board made the following decision:
R05700- 006 - 041 -000 Agnes R Beane REVERT PRESENT USE ACREAGE TO 34.39 ACRES
Motion: Don Harris MOVED, SECONDED by Ryan Rhodenhiser, to revert the Present Use acreage to
34.39 acres with 3 acres remaining as the homestead. Upon vote, the motion carried 3 to 0.
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 12:00 p.m. until the next hearing date scheduled for Monday, October 22, 2012.
Res ectfully submitted
assandra Fow er
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