BOE Meeting-September 10, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 10, 2012
ASSEMBLY
BOOK
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The 2012 New Hanover County Board of Equalization and Review met on Monday, September 10, 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: Joe Miller (Interim Chairman), William O'Shea, and Ryan
Rhodenhiser
Members present for the 6 PM Session were: Ryan Rhodenhiser (Interim Chairman), William O'Shea, and
Linda Woods.
Staff members present were: Tax Administrator Roger Kelley (6 PM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Tim Graham, Jim Hardin, Thomas Harris, Jim Paulk, Scott Saunders,
and Steve Walker; and, Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman Joe Miller called the meeting to order at 1 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
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: Ryan Rhodenhiser 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appeals listed below as withdrawn or agreed upon by appellants.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
R01000- 003 - 032 -000
R04300- 008 - 005 -000
R04318- 009 - 008 -000
R04809- 022 - 006 -000
R04817- 012 - 021 -000
R08500- 002 - 352 -000
Owner
HUMBLES BETTY JEAN
VENTERS JANE B
WR INVESTMENTS LLC
VENTERS JANE BELLAMY
JOHNSON NAOMI RUTH ETAL
PETTY JOSEPH G
Situs Address
3701 PRINCE GEORGE AVE
0 GORDON RD
127 ALBEMARLE RD
1110 LOVE ALY
618 GRACE ST
718 LITTLE PONY TRL
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
Affirmed Value
$79,700
$862,600
$164,200
$15,400
$73,700
$79,200
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.
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NEW HANOVER COUNTY BOARD OF
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1. Gloria Chin, property owner of 310 Mercer Ave, Wilmington, NC; Parcel ID R04917- 005 - 012 -000
2. James Farlow, property owner of 1723 41St St., Wilmington, NC; Parcel ID R06110- 001 - 015 -053
3. James Farlow, property owner of 1723 41St St., Wilmington, NC; Parcel ID R06110- 001 - 015 -054
4. Monica Rolquin, property owner of 6321 Towles Rd., Wilmington, NC; Parcel ID R06313- 003 -001-
000
5. Ken McGee, property owner of 5515 Peden Point Rd., Wilmington, NC; Parcel ID R07717 -001-
001 -000
6. David F. Southerland, property owner of 5510 Peden Point Rd., Wilmington, NC, and Gary
Southerland; Parcel ID R07117- 002 - 001 -000
7. Steve Vosnock, property owner of 4831 Indian Corn Trl., Castle Hayne, NC; Parcel ID R01000-
001- 029 -000
8. Steve Vosnock, property owner of 3422 Marathon Ave., Castle Hayne, NC; Parcel ID 801000 -001-
032 -000
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
R04917- 005 - 012 -000 Gloria Y Chin $109,400 $81,100
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $81,100. Upon vote, the motion carried 3 to 0.
R06110- 001 - 015 -053
James & Paula Farlow $109,300
$102,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to reduce the value to $102,000. Upon vote,
the motion carried 3 to 0.
R06110- 001 - 015 -054
James & Paula Farlow $121,500
$107,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Joe Miller, to reduce the value to $107,000. Upon vote,
the motion carried 3 to 0.
R06313- 003 - 001 -000 James & Monica Rolquin Rev L Tr $851,000 $815,100
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $815,100. Upon vote, the motion carried 3 to 0.
R07717- 001 - 001 -000 Kenneth McGee Etux $68,000 $68,000
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to uphold the appealed value of $68,000. Upon
vote, the motion carried 3 to 0.
R07717- 002 - 001 -000 David & Pamela Southerland $350,400 $350,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$350,400. Upon vote, the motion carried 3 to 0.
R01000- 001 - 029 -000 Steven Michael Vosnock $94,900 $38,300
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $38,300. Upon
vote, the motion carried 3 to 0.
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R01000- 001 - 032 -000 Steve Vosnock $136,200 $42,200
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $42,200. Upon vote,
the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
9. James Kretz, property owner of 1603 Herring Ln., Wilmington, NC; Parcel ID R05620- 001 - 038 -000
10. James Pope, property owner of 1212 Lake Park Blvd., Carolina Beach, NC, and Marvin Pope;
Parcel ID R09014- 011 - 015 -000
11. James Pope, property owner of 1203 Lake Park Blvd., Carolina Beach, NC, and Marvin Pope;
Parcel ID R09014- 012 - 003 -000
12. James Pope, property owner of 1213 Lake Park Blvd., Carolina Beach, NC, and Marvin Pope;
Parcel ID R09014- 012 - 004 -000
13. James Pope, property owner of 1219 Lake Park Blvd., Carolina Beach, NC, and Marvin Pope;
Parcel ID R09014- 012 - 005 -000
In deliberations after hearing the appeals during the EVE session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R05620- 001 - 038 -000 James Kretz $293,300 $204,000
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $204,000. Upon vote, the motion carried 3 to 0.
R09014- 011 - 015 -000 Golden Sands Motel LLC $978,200 $978,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$978,200. Upon vote, the motion carried 3 to 0.
R09014- 012 - 003 -000 Golden Sands Motel LLC $4,742,500 $4,742,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$4,742,500. Upon vote, the motion carried 3 to 0.
R09014- 012 - 004 -000 Golden Sands Motel LLC $4,160,000 $4,160,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$4,160,000. Upon vote, the motion carried 3 to 0.
R09014- 012 - 005 -000 Golden Sands Motel LLC $302,800 $302,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$302,800. 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.
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EQUALIZATION AND REVIEW, September 10, 2012 PAGE
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04818- 004 - 012 -000 Sarah G Fennell Hrs $103,900
$71,100
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $71,100. Upon vote, the motion carried 3 to 0.
R05407- 036- 018 -000 DYC LLC $252,100
$174,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $174,900. Upon vote, the motion carried 3 to 0.
R05407- 037 - 011 -000 DYC LLC $169,600
$120,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $120,000. Upon vote, the motion carried 3 to 0.
R06014- 002 - 009 -000 Patrick & Dianna Jewell $101,100
$77,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $77,300. Upon vote, the motion carried 3 to 0.
R07110- 001 - 074 -000 Linda & Joseph Sipala Jr $98,600
$98,600
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$98,600. Upon vote, the motion carried 3 to 0.
R07110- 001 - 075 -000 Linda & Joseph Sipala $98,600
$98,600
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold the appealed value of
$98,600. Upon vote, the motion carried 3 to 0.
R07800- 005 - 010 -000 Aqua North Carolina Inc $110,300
$100
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $100. Upon vote, the motion carried 3 to 0.
R08514- 003 - 014 -000 Aqua North Carolina Inc $128,300
$107,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $107,800. Upon vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R08818- 015 - 003 -000 Leslie & Darlene Bright $299,000
$245,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $245,900. Upon vote, the motion carried 3 to 0.
R08818- 015 - 003 -001 Leslie & Darlene Bright $168,500
$174,600
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Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $174,600. Upon vote, the motion carried 3 to 0.
R08818- 015 - 004 -000 Leslie & Darlene Bright $234,000 $243,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $243,900. 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 Ryan Rhodenhiser recessed the 2012
Board of Equalization and Review at 8 p.m. until the next hearing date scheduled for Tuesday, September
11, 2012.
Res ectfully submitted,
Cassandra Fo er