BOE Meeting-October 8, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 8, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, October 8, 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: Don Harris (Chairman), John Babb, and William O'Shea.
Members present for the 6 PM Session were: John Babb (Interim Chairman), William O'Shea, and Ryan
Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley (6 PM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Chris Boney and Jim Hardin; and, Appraisal Administrative Support
Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for discussion.
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: John Babb MOVED, SECONDED by William O'Shea, 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below as withdrawn or agreed upon by appellants.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
R01800- 001 - 006 -000
ANDREWS KENNETH WAYNE SANDRA C
4337 PARMELE RD
$144,300
R02600- 004 - 030 -001
CREWS DANNY W BRENDA G
4553 TECHNOLOGY
DR
$154,200
R02600- 004 - 030 -002
CREWS DANNY W BRENDA G
4553 TECHNOLOGY
DR
$154,200
R02600- 004 - 030 -004
BOST LEE R III DONNA D
4553 TECHNOLOGY
DR
$152,400
R02600- 004 - 030 -005
SPEROS SUSAN
4553 TECHNOLOGY
DR
$169,800
R02600- 004 - 030 -009
DOSS CALVIN L JESSIRUTH S
4553 TECHNOLOGY
DR
$80,200
R02600- 004 - 030 -011
GLENN ROBERT T REV TRUST
4557 TECHNOLOGY
DR
$120,300
R02600- 004 - 030 -012
GLENN ROBERT T REV TRUST
4557 TECHNOLOGY
DR
$122,500
R02600- 004 - 030 -013
DOSS J SMITH REVOCABLE TRUST
4557 TECHNOLOGY
DR
$129,500
R02600- 004 - 030 -014
PENDERGRASS MARK A
4557 TECHNOLOGY
DR
$129,500
R02600- 004 - 030 -015
PENDERGRASS MARK A
4557 TECHNOLOGY
DR
$123,000
R02612- 003 - 004 -000
NORTHCHASE I LLC
4510 NORTHCHASE
PKY
$575,000
R04319- 004 - 020 -000
PAGE DANA E KAREN B
315 VAN DYKE DR
$111,400
R04914- 007 - 010 -000
ATLAS NC I SPE LLC
3911 MARKET ST
$749,000
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NEW HANOVER COUNTY BOARD OF
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R04915- 009 - 003 -000
ATLANTIC FACILITIES LLC
20 JACKSONVILLE ST
$413,600
R04915- 009 - 004 -000
ATLANTIC FACILITIES LLC
14 JACKSONVILLE ST
$499,900
R04920- 003 - 006 -000
BB &T
301 COLLEGE RD
$764,200
R05013- 002 - 001 -001
EMROSE CORPORATION
427 EASTWOOD RD
$232,300
R05017- 014 - 011 -000
DRA CYPRESS POINTE LP
4861 COLLEGE ACRES DR
$11,912,900
R05511- 002 - 023 -006
SOUTHERN NATIONAL BANK NC
680 COLLEGE RD
$1,712,800
R05518- 004 - 005 -000
TURNER JAMES MICHAEL
1221 AUDUBON BLV
$88,800
R05519- 026- 001 -000
G N P T PROPERTIES
4655 PEACHTREE AVE
$17,300
R05519- 026- 002 -000
G N P T PROPERTIES
4655 PEACHTREE AVE
$432,400
R06007- 002 - 015 -000
CSP HOLDINGS LLC
1924 17TH ST
$374,600
R06015- 002 - 001 -016
BB &T
2401 17TH ST
$724,900
R06015- 003 - 005 -000
HARBOUR SQUARE LLC
1522 HARBOUR DR
$1,453,700
R06015- 003 - 007 -003
CSP HOLDINGS LLC
1606 WELLINGTON AVE
$155,000
R06015- 003 - 007 -006
CSP HOLDINGS LLC
1606 WELLINGTON AVE
$323,900
R06015- 005 - 001 -000
CAMERON CO LIMITED PARTNERSHIP
2316 17TH ST
$1,439,100
R06019- 002 - 008 -005
MEDLINE DEVELOPMENT LLC
1717 SHIPYARD BLV
$269,500
R06019- 002 - 008 -011
MEDLINE DEVELOPMENT LLC
1717 SHIPYARD BLV
$485,300
R06113- 001 - 009 -000
CAMERON PROPERTIES LTD PTRNSHP
2505 PICKARD RD
$448,800
R06113- 005 - 003 -004
CAMERON BRUCE B REV TRUST
120 SHIPYARD BLV
$6,100
R07100- 003 - 062 -000
MYRTLE PROPERTIES LLC
4501 PRIOR DR
$1,849,100
R07100- 003 - 070 -000
MYRTLE PROPERTIES LLC
4830 COLLEGE RD
$2,100,000
R07100- 003 - 386 -000
MYRTLE PROPERTIES LLC
4900 PLEASANT GROVE DR
$4,338,600
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM 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. Iry Freedland, property owner of 8605 Market St., Wilmington, NC; Parcel ID R02900- 001 - 009 -000
2. Andrew Redd, property owner of 411 Sheppard Rd., Wilmington, NC; Parcel ID R03518- 002 -003-
000
3. Andrew Redd, property owner of 411 Sheppard Rd., Wilmington, NC; Parcel ID R03518- 002 -014-
000
4. Lloyd Brinkley, property owner of 129 Greenview Dr., Wilmington, NC; Parcel ID R03614- 006 -002-
000
5. Lloyd Brinkley, property owner of 201 Greenview Dr., Wilmington, NC; Parcel ID R03614- 006 -003-
000
6. Lloyd Brinkley, property owner of 125 Greenview Dr., Wilmington, NC; Parcel ID R03614- 006 -037-
000
7. Lloyd Brinkley, property owner of 118 Oak Ridge Ln., Wilmington, NC; Parcel ID R03618- 002 -005-
000
8. Lloyd Brinkley, property owner of 0 Airlie Rd., Wilmington, NC; Parcel ID R05616- 005 - 002 -000
9. William Willard, property owner of 202 Channel Dr., Wilmington, NC; Parcel ID R05720- 010 -008-
000
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NEW HANOVER COUNTY BOARD OF
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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
R02900- 001 - 009 -000 Market Street Partners LLC $434,700 TABLED
Motion: John Babb MOVED, SECONDED by William O'Shea, to table the appeal to allow the appellant to
provide the Tax Department with wetland documentation. Upon vote, the motion carried 3 to 0.
R03518- 002 - 003 -000 Andrew Lee Redd $112,900 $101,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $101,500. Upon vote, the motion carried 3 to 0.
R03518- 002 - 014 -000 Andrew & Patricia Ann Redd $32,000 $23,900
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $23,900. Upon vote, the motion carried 3 to 0.
R03614- 006 - 002 -000
Lisa & Lloyd Brinkley Jr $38,100
$36,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to reduce the value to $36,200. Upon vote, the
motion carried 3 to 0.
R03614- 006 - 003 -000
Lisa & Lloyd Brinkley Jr $38,100
$36,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to reduce the value to $36,200. Upon vote, the
motion carried 3 to 0.
R03614- 006 - 037 -000 Lisa & Lloyd Brinkley Jr $38,100
$20,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $20,400. Upon vote, the motion carried 3 to 0.
R03618- 002 - 005 -000 Lisa & Lloyd Brinkley $174,000
$158,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $158,500. Upon vote, the motion carried 3 to 0.
R05616- 005 - 002 -000 Lloyd Crocker Brinkley Jr. $2,400
$1,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $1,500. Upon vote, the motion carried 3 to 0.
R05720- 010- 008 -000 William & Amanda Willard $1,278,700 $1,225,600
Motion: William O'Shea MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $1,225,600. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
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NEW HANOVER COUNTY BOARD OF
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10. Paul K Taber, property owner of 6716 Murrayville Rd., Wilmington, NC; Parcel ID R03507 -003-
012 -000
11. Bobby Lester, property owner of 614 Kerr Ave., Wilmington, NC; Parcel ID R05511- 001 - 009 -000
12. Paul K Taber, property owner of 4903 Wrightsville Ave., Wilmington, NC; Parcel ID R05519 -015-
005 -000
13. Paul K Taber, property owner of 1911 Allens Ln., Wilmington, NC; Parcel ID R05713- 002 - 001 -000
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
R03507- 003 - 012 -000 Paul Kershaw Taber $92,200 $77,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to reduce the value to $77,900. Upon
vote, the motion carried 3 to 0.
R05511- 001 - 009 -000 Bobby J Lester
$132,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $122,700. Upon vote, the motion carried 3 to 0.
R05519- 015 - 005 -000 Paul K Taber
$109,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $106,900. Upon vote, the motion carried 3 to 0.
R05713- 002 - 001 -000
Paul Kershaw Taber $223,200
$122,700
$106,900
$198,700
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $198,700. 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 confirmed 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.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R02900- 001 - 066 -000 James & Doris Edens Life Estate $223,100 $223,100
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value of $223,100.
Upon vote, the motion carried 3 to 0.
R02900- 003 - 019 -000
Dorotha & David L McIntyre Sr $44,600
$24,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $24,500. Upon vote, the motion carried 3 to 0.
R04305- 002 - 011 -000 Rueben Redd Etux
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$115,700
$114,300
NEW HANOVER COUNTY BOARD OF
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Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $114,300. Upon vote, the motion carried 3 to 0.
R04306- 003 - 003 -000 Robert Wilson
$149,500
$146,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $146,700. Upon vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R05410- 032 - 001 -000 Janet 0 LeFlore $105,100 $78,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $78,800. Upon vote, the motion carried 3 to 0.
R05506- 001 - 019 -000 Christian C Bauder $124,800 $126,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $126,300. Upon vote, the motion carried 3 to 0.
R05518- 008 - 015 -000 Innovative Holdings LLC $100,700 $91,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $91,700. Upon vote, the motion carried 3 to 0.
R05518- 008 - 016 -000 Innovative Holdings LLC $131,400 $121,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $121,400. Upon vote, the motion carried 3 to 0.
R05518- 008 - 017 -000 Innovative Holdings LLC $80,000 $76,600
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $76,600. 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, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 7:08 p.m. until the next hearing date scheduled for Tuesday, October 9,
2012.
ZRectfully Submitted
Cassandra Fowler