BOE Meeting-October 2, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 2, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, October 2, 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, Bob Drach, Joe Miller (Tab #14 only), and
William O'Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney and Jim Paulk;
and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:00 a.m.
AGENDA ITEM # 1: Approval of Minutes
The minutes for the following sessions were approved electronically and via signature by all Board
members present at the applicable sessions:
Wednesday, September 5, 2012, 9 AM Session
Thursday, September 6, 2012, 9 AM Session
Thursday, September 6, 2012, 1 PM Session
Friday, September 7, 2012, 9 AM Session
AGENDA ITEM # 2: Old Business
Thursday, September 13, 2012, 9 AM Session
Wednesday, September 19, 2012, 9 AM Session
Thursday, September 20, 2012, 9 AM Session
At the June 12, 2012 hearings, the Board tabled the appeal for Cape Fear Country Club, 1805 17th
St., Wilmington, NC; Parcel ID R05415- 003 - 006 -000, to allow the County appraiser to re- measure the
property, and, at the same time, to allow the Board to consider the reassessed valuations, if applicable, on
all of the other golf courses in New Hanover County. The County appraisers completed their work and
appeared before the Board with a new recommended assessed value for the above mentioned appeal, as
well as the adjusted values agreed upon by the owners of all of the other golf course parcels within the
County. After hearing the new information, the Board made the following decision:
Parcel ID Owner Appealed Value Affirmed Value
R05415- 003 - 006 -000 Cape Fear CC $14,974,800 $10,901,700
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $10,901,700. Upon vote, the motion carried 4 to 0.
Tax Administrator Roger Kelley presented a list of the other New Hanover County golf course owners who,
in writing, have agreed to the new assessed values and have, where applicable, withdrawn their appeals.
Motion: William O'Shea 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 4 to 0.
Parcel -ID
Owner
Situs Address
Affirmed Value
R03700- 003 - 013 -000
EAGLE POINT CC
1330 PORTERS NECK RD
$11,658,700
R05705- 005 - 012 -000
LANDFALL CC (Sports Complex)
1750 DRYSDALE DR
$2,657,700
R05115- 002 - 009 -000
LANDFALL CC (Maint.)Fac.)
2150 DEER ISLAND LN
$643,400
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 2, 2012
BOOK
PAGE
R05100- 002 - 014 -001
LANDFALL CC (Marsh /Ocean Crse)
800 SUN RUNNER PL
$9,325,500
R05114- 009 - 190 -000
LANDFALL CC (Pines Crse)
0 DEER ISLAND LN
$2,689,800
R05706- 005 - 027 -000
LANDFALL CC (Dye Crse)
800 SUN RUNNER
$7,707,600
R03700- 002 - 003 -000
PORTERS NECK CC
1202 PORTERS NECK RD
$3,411,200
R03700- 002 - 018 -000
PORTERS NECK CC
8403 VINTAGE CLUB CIR
$1,657,200
R03700- 002 - 006 -000
PORTERS NECK CC
8405 VINTAGE CLUB CIR
$903,700
R03700- 002 - 004 -000
PORTERS NECK CC
8415 VINTAGE CLUB CIR
$191,700
R03700- 002 - 007 -000
PORTERS NECK CC
8409 VINTAGE CLUB CIR
$61,300
R03700- 002 - 005 -000
PORTERS NECK CC
601 WILD DUNES CIR
$602,600
R08400- 001 - 017 -000
MASONBORO @ THE CAPE
535 THE CAPE BLVD
$2,410,700
R08410- 003 - 002 -000
MASONBORO @ THE CAPE
8610 SEDGLEY DR
$365,600
R08400- 001 - 018 -000
MASONBORO @ THE CAPE
535 THE CAPE BLVD
$322,100
R08400- 001 - 019 -000
MASONBORO @ THE CAPE
535 THE CAPE BLVD
$283,600
R08500- 002 - 029 -002
MASONBORO @ THE CAPE
7300 CAROLINA BEACH RD
$344,000
R07800- 006 - 105 -000
BEAU RIVAGE CC
601 RIVAGE PROMENADE
$2,603,200
R07909- 001 - 008 -033
BEAU RIVAGE CC
601 RIVAGE PROMENADE
$1,205,300
R07006- 002 - 001 -000
ECHO FARMS CC
4114 ECHO FARMS BLVD
$2,821,900
R07016- 001 - 011 -000
ECHO FARMS CC
0 APPLETON WAY
$36,200
R07012- 001 - 043 -000
ECHO FARMS CC
4293 APPLETON WAY
$400
R06606- 001 - 018 -000
PINE VALLEY CC
500 PINE VALLEY DR
$2,912,900
R06100- 004 - 001 -000
MUNICIPAL GOLF COURSE
311 S WALLACE AVE
$2,624,200
R05416- 012 - 037 -000
CAPE FEAR CC
1519 COUNTRY CLUB RD
$84,500
At the September 26, 2012, hearings, the Board tabled the appeal for Pamela Bryden & David
Bryden, property owners of 421 Black Diamond Dr., Wilmington, NC, Parcel ID R03700- 002 - 029 -000, to
allow the appraiser to re- measure the home and confirm data. After making adjustments, the appraiser
returned with a new recommended value. After hearing the new information, the Board made the following
decision:
Parcel ID Owner Appealed Value Affirmed Value
R03700- 002 - 029 -000 David & Pamela Bryden $521,200 $423,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$423,400. Upon vote, the motion carried 3 to 0.
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: John Babb 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 4 to 0.
Parcel -ID Owner Situs Address Affirmed Value
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 2, 2012
R02900- 004 - 033 -000
R03600- 004 - 008 -001
R04320- 001 - 002 -000
R04400- 001 - 176 -000
R04913- 014 - 023 -000
R04915- 001 - 009 -000
R05000- 003 - 101 -000
R05000- 003 - 101 -OOA
R05006- 001 - 016 -014
R05006- 001 - 016 -015
R05010- 001 - 005 -002
R05519- 013 - 001 -000
R05714- 008 - 002 -000
R05714- 008 - 003 -000
R07918- 010 - 002 -000
R07918- 010 - 003 -000
R09006- 024 - 003 -001
DREW SHIRLEY L
FUR FLYING REALTY TRUST
H &S FAMILY HOLDINGS LLC
ICE VENTURES REALTY LLC
GRAHAM WILBUR
HOBBS W K SR HRS
MAYFAIRE RETAIL LLC
CHICK -FIL -A
DOSS CALVIN
DOSS CALVIN
JORDAN MAGGIE D MITCHELL
M P & T ASSOCIATES
BAKER JOHNNIE C ESTELLE F
BAKER JOHNNIE C ESTELLE
BOWDEN JAMES M JACKIE A
BOWDEN JAMES M JACKIE A
ISLAND HOLDINGS LLC
BOOK
PAGE
112 FUTCH CREEK RD
$86,200
7775 MARKET ST
$626,900
6721 MARKET ST
$442,800
7201 OGDEN BUSINESS LN
$1,890,300
101 HENRY ST
$16,100
4911 MARKET ST
$303,500
6891 SWAN MILL RD
$600,500
6891 SWAN MILL RD
$778,800
311 JUDGES RD
$90,000
311 JUDGES RD
$90,000
128 CARDINAL EXTENSION DR
$180,400
4701 WRIGHTSVILLE AVE
$773,600
1419 AIRLIE RD
$1,602,300
1425 AIRLIE RD
$1,278,000
6413 CAROLINA BEACH RD
$56,300
6413 CAROLINA BEACH RD
$56,300
103 CHARLOTTE AVE
$144,500
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM Session
The Board heard one appeal presentation from the following individuals regarding the 2012 tax
assessment of real property. The appellant was informed that the Board would make a decision following
the hearing and they would be notified by mail of the Board's decision in ten days.
1. Tex R. Watkins & Brenda Watkins, property owners of 6503 Windmill Way, Wilmington, NC; Parcel
ID R04319- 004 - 004 -000
In deliberations after hearing the appeal during the AM session, the Board affirmed the assessed value as
follows:
Parcel ID Owner Appealed Value Affirmed Value
R04319- 004 - 004 -000 Tex & Brenda Watkins Cmmn Tr $268,900 $256,900
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $256,900. 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. There was no further
discussion by the Board on this Agenda item.
AGENDA ITEM # 6: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 2, 2012 PAGE
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 10:10 a.m. until the next hearing date scheduled for Wednesday, October 3,
2012.
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