BOE Meeting-October 4, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 4, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Thursday, October 4, 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), Joe Miller, and Ryan
Rhodenhiser.
Members present for the PM Session were: John Babb (Interim Chairman), William O'Shea, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley (1 PM Session); Assistant Tax Administrator
Jeff Niebauer (9 AM Session); Appraisers Chris Boney, Tim Graham, Him Hardin, and Scott Saunders; 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
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: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, 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listed below as withdrawn or agreed upon by appellants.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
R02500- 002 - 013 -000
MCGEE THOMAS KEYS
3300 CASTLE HAYNE RD
$449,600
R02612- 001 - 002 -000
BESSEMER IMPROVEMENT CO
3301 CORPORATE DR
$71,300
R02612- 001 - 006 -000
BESSEMER IMPROVEMENT CO
4619 NORTHCHASE PKY
$74,800
R02620- 004 - 017 -000
MERIDIAN VILLAGE LLC
2620 NORTHCHASE PKY
$4,753,300
R03400- 003 - 024 -001
BDI PROPERTIES LLC
2019 CAPITAL DR
$316,700
R03600- 005 - 015 -000
PIERCE DENNIS R EDITH D
8062 MARKET ST
$283,800
R04315- 004 - 002 -000
HI TEC ENTERPRISES LLC
313 AMSTERDAM WAY
$333,800
R04400- 001 - 005 -007
TURNER CLYDE W
7215 OGDEN BUSINESS LN
$167,600
R04915- 001 - 008 -000
HOTEL PLUS LLC
4903 MARKET ST
$3,577,200
R05718- 008 - 001 -002
MCDOWELL FAMILY HOLDINGS LLC
1312 AIRLIE RD
$807,300
R06206- 007 - 004 -000
MARO ENTERPRISES LLC
5709 OLEANDER DR
$608,300
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM Session
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 4, 2012
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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. Katherine Laing, property owner of 4906 Acres Dr., Wilmington, NC; Parcel ID R03518- 001 -003-
000
2. Charles Reis & Doreen Reis, property owners of 8604 Hammock Dunes Dr., Wilmington, NC;
Parcel ID R03708- 003 - 012 -000
3. Katherine Laing, property owner of 4926 Canetuck Rd., Wilmington, NC; Parcel ID R04306 -007-
010 -000
4. Katherine Laing, property owner of 4922 Canetuck Rd., Wilmington, NC; Parcel ID R04306 -007-
011 -000
5. Katherine Laing, property owner of 4914 Canetuck Rd., Wilmington, NC; Parcel ID R04306 -007-
012 -000
6. Katherine Laing, property owner of 20 Saltmeadow Rd., Wilmington, NC; Parcel ID R04519 -001-
011 -000
7. Katherine Laing, property owner of 13 Fayetteville St., Wrightsville Beach, NC; Parcel ID R05720-
028- 013 -000
8. Katherine Laing, property owner of 10 Heron St., Wrightsville Beach, NC; Parcel ID R05817 -004-
004 -000
9. Katherine Laing, property owner of 14 Heron St., Wrightsville, NC; Parcel ID R05817- 005 - 001 -001
10. Katherine Laing, property owner of 14 Heron St., Wrightsville, NC; Parcel ID R05817- 005 - 001 -002
11. J B Piner, via a Power of Attorney dated September 25, 2012, representing the property owner of
1513 Marsh Cove Ln., Wilmington, NC; Parcel ID R07908- 003 - 015 -000
12. Katherine Laing, property owner of 311 Goldsboro Ave., Carolina Beach, NC; Parcel ID R08818-
009- 012 -000
13. Eston C Brinkley Jr., property owner of 1020 Fort Fisher Blvd., Kure Beach, NC; Parcel ID
R09312- 002 - 001 -009
In deliberations after hearing the appeals during the AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R03518- 001 - 003 -000 H P Laing $16,000 $16,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $16,000.
Upon vote, the motion carried 3 to 0.
R03708- 003 - 012 -000 Doreen P Reis Revocable Trust $310,300 $310,300
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $310,300.
Upon vote, the motion carried 2 to 1.
R04306- 007 - 010 -000 H P Laing $16,000 $16,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $16,000.
Upon vote, the motion carried 3 to 0.
R04306- 007 - 011 -000 H P Laing $16,000 $32,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended
value of $32,000. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 4, 2012
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R04306- 007 - 012 -000 H P Laing $16,000 $16,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $16,000.
Upon vote, the motion carried 3 to 0.
R04519- 001 - 011 -000 HP & KG Laing $1,309,500 $1,309,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appeal value of $1,309,500.
Upon vote, the motion carried 3 to 0.
R05720- 028 - 013 -000 Harold Powers Laing $1,136,100 $779,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended
value of $779,300. Upon vote, the motion carried 3 to 0.
R05817- 004 - 004 -000 H P Laing $1,198,500 $1,198,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $1,198,500.
Upon vote, the motion carried 3 to 0.
R05817- 005 - 001 -001
K G Laing
$724,200
$724,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $724,200.
Upon vote, the motion carried 3 to 0.
R05817- 005 - 0001 -002
K G Laing
$724,200
$724,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to uphold the appealed value of $724,200.
Upon vote, the motion carried 3 to 0.
R07908- 003 - 015 -000 Miriam Broome
$541,300
$474,800
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $474,800. Upon vote,
the motion carried 3 to 0.
R08818- 009 - 012 -000 H P Laing $87,500 $74,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended
value of $74,500. Upon vote, the motion carried 3 to 0.
R09312- 002 - 001 -009 Katie & Eston C Brinkley Jr $313,700 $313,700
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $313,700.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
14. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC, and Appraiser
Catherine Julius; Parcel ID R05612- 009 - 008 -002
15. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC, and Appraiser
Catherine Julius; Parcel ID R05612- 009 - 008 -003
16. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC, and Appraiser
Catherine Julius; Parcel ID R05612- 009 - 008 -005
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NEW HANOVER COUNTY BOARD OF
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17. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC and Appraiser
Catherine Julius,; Parcel ID R05612- 009 - 008 -006
18. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC, and Appraiser
Catherine Julius; Parcel ID R05612- 009 - 008 -007
19. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC and Appraiser
Catherine Julius,; Parcel ID R05612- 009 - 008 -008
20. Scott Hansberry, property owner of 1410 Commonwealth Dr., Wilmington, NC and Appraiser
Catherine Julius,; Parcel ID R05612- 009 - 008 -010
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R05612- 009 - 008 -002 Teds Enterprises Inc $1,064,300 TABLED
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to table the appeal for further review by the
Tax Department. Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -003
Teds Enterprises Inc $1,167,200 TABLED
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to table the appeal for further review by the
Tax Department. Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -005 Teds Enterprises Inc $753,900 $753,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $753,900.
Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -006 Teds Enterprises Inc $1,134,400 $1,134,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $1,134,400.
Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -007 Teds Enterprises Inc $1,501,600 $1,501,600
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $1,501,600.
Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -008 Teds Enterprises Inc $131,400 $131,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $131,400.
Upon vote, the motion carried 3 to 0.
R05612- 009 - 008 -010 Teds Enterprises Inc $580,100 $580,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $580,100.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 4, 2012
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Assistant Tax Administrator Jeff Niebauer 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.
AM Session
Parcel ID Owner Appealed Value Affirmed Value
R07217- 006 - 004 -000 George Guerry $170,000 $153,000
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $153,000. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 7: New Business
Assistant Tax Administrator Jeff Niebauer presented an appellant who, in writing, has agreed to the
"discovery" value recommended by the appraiser.
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to affirm the assessed value of the account
listed below. Upon vote, the motion carried 3 to 0.
Parcel -ED Owner Situs Address Affirmed Value
R04400- 001408 -000 Higgins Scott M Lynette L 7252 Savanna Run Loop $227,100
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, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 3:30 p.m. until the next hearing date scheduled for Monday, October 8, 2012.
Respectfully submitted
assandra submitted
ler
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