HomeMy WebLinkAboutBOE Meeting-October 22, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 22, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, October 22, 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: John Babb (Interim Chairman), Bob Drach (Tab #29),
William O'Shea, and Linda Woods.
Members present for the 6 PM Session were: Don Harris (Chairman), John Babb, and William O'Shea.
Staff members present were: Tax Administrator Roger Kelley (6 PM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Larry Bolick and Stephen Walker; and, Appraisal Administrative Support
Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 1:05 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
AGENDA ITEM # 2: Old Business
Tab Parcel -ID Owner Situs Address Appealed Value
26 R05612- 009 - 008 -002 TEDS ENTERPRISES INC 1410 COMMONWEALTH DR $1,064,300
27 R05612- 009 - 008 -003 TEDS ENTERPRISES INC 1410 COMMONWEALTH DR $1,167,200
At the 10/4/2012 hearings, the Board decided to table the appeals for Teds Enterprises, Inc, parcels
R05612- 009 - 008 -002 and R05612- 009 - 008 -003, to allow the appraiser to review the appeal information
again. The Board (members: Mr. Babb, Mr. O'Shea, and Ms. Woods) were asked to consider new
recommended values. Hearing this information, the Board made the following decisions:
Parcel ID Owner Appealed Value Affirmed Value
R05612- 009 - 008 -002 Teds Enterprises Inc $1,604,300 $819,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $819,500. Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -003 Teds Enterprises Inc $1,167,200 $898,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $898,700. Upon vote, the motion carried 3 to 0.
Tab Parcel -ID Owner Situs Address Appealed Value
28 R02900- 001 - 009 -000 MARKET STREET PARTNERS LLC 8605 MARKET ST $434,700
At the 10/8/2012 hearings, the Board decided to table the appeal for Market Street Partners, LLC,
parcel R02900- 001 - 009 -000, to allow the appellant sufficient time to provide wetlands documentation to the
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 22, 2012 PAGE
Tax Department. The Board (members: Mr. Harris, Mr. Babb, and Mr. O'Shea) were asked to consider the new
information provided by the appellant. After reviewing this information, the Board made the following decision:
Parcel ID Owner Appealed Value Affirmed Value
R02900- 001 - 009 -000 Market Street Partners LLC $434,700 $434,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value of $434,700.
Upon vote, the motion carried 2 to 1.
Tab Parcel -ID Owner Situs Address Affirmed Value
29 R05610- 007 - 004 -000 PENTON INVESTMENTS LLC 321 HOOKER RD $1,760,000
At the 9/20/2012 hearings, the Board decided, in the absence of the appellant, to increase the value
for Penton Investments, LLC, parcel R05610- 007 - 004 -000, from $1,558,000 to $1,760,000; but, both the
Board and County appraiser were unaware that the appellant had, on 8/1/2012, agreed to the appealed
value at $1,558,000 and submitted it in a timely manner to the Tax Department. The Board (members: Mr.
Babb, Mr. Drach, and Mr. O'Shea) were asked to reconsider the affirmed value at the agreed -to value of
$1,558,000. After hearing this information, the Board made the following decision:
Parcel ID Owner Appealed Value Affirmed Value
R05610- 007 - 004 -000 Penton Investments LLC $1,760,000 $1,558,000
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to rescind, based on the written consent
provided by the appellant, the previous value of $1,760,000 and to affirm the value of $1,558,000. Upon vote,
the motion carried 3 to 0.
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: 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
R02619- 008 - 051 -000
COLEMAN VERL S
3018 WEATHERBY CT
$133,500
R04720- 010 - 010 -013
SMAXWELLTHOMAS DEBORAH A
21 FRONT ST
$122,300
R04805- 001 - 002 -016
HARNETTS LANDING LLC
1701 JEL WADE DR
$62,400
R04805- 001 - 002 -029
HARNETTS LANDING LLC
1701 JEL WADE DR
$98,200
R04805- 001 - 002 -035
HARNETTS LANDING LLC
1701 JEL WADE DR
$57,800
R04805- 001 - 002 -050
HARNETTS LANDING LLC
1701 JEL WADE DR
$52,000
R04805- 001 - 002 -065
HARNETTS LANDING LLC
1701 JEL WADE DR
$41,600
R04805- 001 - 004 -000
HARNETTS LANDING LLC
1401 4TH ST
$107,600
R04813- 029 - 005 -000
RETCHIN DANIEL D PEARL K ETAL
315 RED CROSS ST
$570,500
R04817- 014 - 019 -000
STOCKS JACK G
211 5TH AVE
$94,200
R04820- 002 - 001 -000
SEWELL MARK D ETAL
2305 MARKET ST
$201,800
R04820- 006 - 002 -000
WALLACE BROS II LLC
2705 MARKET ST
$515,200
R05411- 008 - 001 -000
AVERY H D II CYNTHIA H
1801 OLEANDER DR
$204,000
R05413- 038 - 006 -000
WALTON JOHN D GOLDIE C
1319 4TH ST
$148,200
R05413- 038 - 006 -001
WALTON JOHN D GOLDIE C
1317 4TH ST
$124,100
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 22, 2012
BOOK
PAGE
R05714- 008 - 004 -017
GREGORY DAVID W LEIGH H
7246 WRIGHTSVILLE AVE
$91,100
R06009- 005 - 015 -000
POPE HARRY R
1960 CAROLINA BEACH RD
$112,700
R06015- 003 - 002 -006
MCCALL DARRELL W
2407 FLINT DR
$539,000
R06018- 003 - 016 -000
SELLERS JOE ETHERIDGE DALMAH H
719 WELLINGTON AVE
$160,600
R06019- 002 - 007 -000
WACHOVIA BANK TRUST CO NA
1701 SHIPYARD BLV
$680,500
R08200- 002 - 059 -000
MYRTLE VENTURES LLC
7220 MYRTLE GROVE RD
$1,198,700
R09006- 023 - 006 -000
APPLE EIGHT SPE CAROLINA BEACH LP
100 CHARLOTTE AVE
$16,378,300
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04319- 004 - 023 -001 Tortuga Investments Company $133,600 RESCHEDULED
The appellant had a representative appear for the hearing; however, there was no Power of Attorney
available. As a result, the Board decided to reschedule the appeal to October, 25, 2012, to allow the
representative sufficient time to provide the Tax Department with proper documentation.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
1. Ralph "Sandy" Griffin, property owner of 3126 Kitty Hawk Rd., Wilmington, NC; Parcel ID R03400-
001- 047 -001
2. Ralph "Sandy" Griffin, property owner of 3126 Kitty Hawk Rd., Wilmington, NC; Parcel ID R03400-
001- 047 -002
3. Ralph "Sandy" Griffin, property owner of 3126 Kitty Hawk Rd., Wilmington, NC; Parcel ID R03400-
001- 047 -003
4. Ralph "Sandy" Griffin, property owner of 3126 Kitty Hawk Rd., Wilmington, NC; Parcel ID R03400-
001- 047 -004
5. Ralph "Sandy" Griffin, property owner of 3126 Kitty Hawk Rd., Wilmington, NC; Parcel ID R03400-
001- 047 -005
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
R03400- 001 - 047 -001 Lea Island Investments LLC $420,600 $115,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $115,700. Upon vote, the motion carried 3 to 0.
R03400- 001 - 047 -002 Lea Island Investments LLC $114,000
$87,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $87,200. Upon vote, the motion carried 3 to 0.
R03400- 001 - 047 -003 Lea Island Investments LLC $119,100
$87,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $87,200. Upon vote, the motion carried 3 to 0.
R03400- 001 - 047 -004 Lea Island Investments LLC $47,600 $87,200
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 22, 2012 PAGE
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $87,200. Upon vote, the motion carried 3 to 0.
R03400- 001 - 047 -005 Lea Island Investments LLC $111,500 $94,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $94,700. 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. The Board considered the following parcels under
this agenda item.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R02514- 002 - 016 -000 Giancarlo LLC $40,000 $30,100
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $30,100. Upon vote, the motion carried 3 to 0.
R04917- 003 - 035 -000 Giancarlo LLC $128,900 $84,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $84,700. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
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 7:03 p.m. until the next hearing date scheduled for Wednesday, October 24,
2012.
Res ectfully submitted,
/'g)4soandra wler
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