BOE Meeting-October 25, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 25, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Thursday, October 25, 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 AM Session were: John Babb (Interim Chairman), Bob Drach, and Ryan
Rhodenhiser.
Members present for the PM Session were: Don Harris (Chairman), John Babb, and Linda Woods.
Staff members present were: Tax Administrator Roger Kelley (9 AM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Larry Bolick and James Paulk; and, Appraisal Administrative Support
Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 9:02 a.m.
AGENDA ITEM # 1: Approval of Minutes
There was no discussion by the Board on this agenda item.
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
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 Bob Drach, 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listed below as withdrawn or agreed upon by appellants.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
R01817- 001 - 004 -000
BUFFKIN JAMES D JR MABEL M
318 CHESTERFIELD RD
$75,800
R04805- 029 - 001 -000
ARMISTEAD HOWARD LJR REVTR
1600 8TH ST
$26,400
R04805- 030 - 001 -000
ARMISTEAD HOWARD LJR REVTR
1601 9TH ST
$38,800
R04805- 033 - 001 -000
ARMISTEAD HOWARD LJR REVTR
1501 MCRAE ST
$38,900
R04805- 045 - 001 -000
ARMISTEAD HOWARD LJR REVTR
1500 MCRAE ST
$5,800
R04805- 045 - 002 -000
ARMISTEAD HOWARD L 1R REV TRUST
1424 MCRAE ST
$16,300
R04915- 010 - 009 -000
HALL NEEDHAM C SYLVIA C
23 JACKSONVILLE ST
$59,300
R04915- 010 - 010 -001
HALL NEEDHAM C SYLVIA C
25 JACKSONVILLE ST
$22,000
R05411- 016- 004 -000
JW DAWSON LLC
1890 DAWSON ST
$574,700
R05514- 001 - 020 -000
PRATT FAMILY INCOME TRUST
1016 BONHAM AVE
$226,200
R05515- 001 - 001 -003
BEASLEY JEAN B HRS ETAL
800 KERR AVE
$92,000
R05515- 002 - 003 -014
FISHER CARLTON
4522 FOUNTAIN DR
$201,500
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM Session
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 25, 2012
BOOK
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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. Paul Burton, property owner of 3133 Castle Hayne Rd., Castle Hayne, NC; Parcel ID R02515 -004-
001 -000
2. Member /Manager Alexander M. Hall, representing the property owners of 6330 Market St.,
Wilmington, NC; Parcel ID R05007- 003 - 010 -000
3. Member /Manager Alexander M. Hall, representing the property owners of 6316 Market St.,
Wilmington, NC; Parcel ID R05007- 003 - 010 -001
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
R02515- 004 - 001 -000 Paul G Burton Etal $115,900 $75,300
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $75,300. Upon vote,
the motion carried 3 to 0.
R05007- 003 - 010 -000
Jamar Company LLC $639,600
$436,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to reduce the value to $436,000. Upon vote,
the motion carried 3 to 0.
R05007- 003 - 010 -001
Green Meadows Properties LLC $480,700
$336,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to reduce the value to $336,900. Upon vote,
the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
4. Walter Pete Avery, via a Power of Attorney dated October 22, 2012, representing the property
owners of 3850 421 Hwy., Wilmington, NC; Parcel ID R02400- 001 - 003 -000
5. Walter Pete Avery, via a Power of Attorney dated October 22, 2012, representing the property
owners of 3822 421 Hwy., Wilmington, NC; Parcel ID R02400- 001 - 010 -000
6. Wade Pope, property owner of 1724 Castle Hayne Rd., Castle Hayne, NC; Parcel ID R04110 -003-
001 -000
7. Donald Curtis, property owner of 7340 Market St., Wilmington, NC; Parcel ID R04400- 003 -124-
000
8. Walter Pete Avery, via a Power of Attorney dated October 22, 2012, representing the property
owners of 314 Green Meadows Dr., Wilmington, NC; Parcel ID R04319- 004 - 023 -001
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
R02400- 001 - 003 -000 DLH Holdings LLC $825,000 $618,700
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$618,700. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 25, 2012 PAGE
R02400- 001 - 010 -000 DLH Holdings LLC $1,188,900 $1,478,800
Motion: John Babb MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$1,478,800. Upon vote, the motion carried 3 to 0.
R04110- 003 - 001 -000 Wade Pope & RF Register $70,700 $42,700
Motion: John Babb MOVED, SECONDED by Linda Woods, to reduce the value to $42,700. Upon vote, the
motion carried 3 to 0.
R04400- 003 - 124 -000 Donald P Curtis
$167,400
$109,900
Motion: Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $109,900. Upon vote, the
motion carried 3 to 0.
R04319- 004 - 023 -001 Tortuga Investments Co. $133,600
$138,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$138,400. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
There was no 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
Assistant Tax Administrator Niebauer informed that the Board that the meeting for Friday,
October 26, 2012, was cancelled and an email would go out to all Board members.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 3:50 p.m. until the next hearing date scheduled for Friday, October 26, 2012.
Re ectfully submitted,
Cassandra Fowler
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