BOE Meeting-September 27, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 27, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Thursday, September 27, 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 were: John Babb (Interim Chairman), Ryan Rhodenhiser, and Linda Woods.
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Chris Boney and
Scott Saunders; and, Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 9:05 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: Ryan Rhodenhiser 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listed below as withdrawn or agreed upon by appellants.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
R01100- 008 - 024 -000
OLDCASTLE APG SOUTH INC
5225 HOLLY SHELTER RD
$745,600
R01500- 002 - 001 -005
NOWAK & WARWICK LLC
5316 421 HWY
$626,300
R01500- 002 - 002 -000
NOWAK & WARWICK LLC
5316 421 HWY
$1,196,900
R01719- 001 - 003 -000
CONCRETE SERV CO OF JACKVLE
2801 HERMITAGE RD
$89,200
R02300- 001 - 006 -000
WILSON MICHAEL L ETAL
4901 421 HWY
$607,300
R02400- 002 - 013 -000
ROCK HILL RD INVESTMENTS LLC
1330 ROCK HILL RD
$155,500
R02400- 002 - 017 -000
ROCK HILL RD INVESTMENTS LLC
0 ROCK HILL RD
$28,200
R02612- 001 - 003 -000
WILMINGTON MACHINERY INC
3321 CORPORATE DR
$71,000
R02900- 003 - 026 -000
RIGGINS MICHELLE A
8856 MARKET ST
$15,000
R03312- 003 - 033 -000
MOORE TRANSPORTATION INC
2929 BLUE CLAY RD
$243,400
R03412- 002 - 002 -000
RAYNOR PHILLIP D PATRICIAJ
128 LONG RIDGE DR
$18,500
R03416- 005 - 008 -000
KERR JUNCTION LLC
2013 KERR AVE
$605,100
R04305- 001 - 002 -000
TRASK DANIEL W JULIA
113 BLOUNT DR
$22,800
R04305- 002 - 002 -000
TRASK DANIEL W JULIA C
120 BLOUNT DR
$22,800
R04315- 006 - 041 -000
TAB ELECTRIC SUPPLY INC
6719 AMSTERDAM WAY
$334,700
R04316- 002 - 002 -000
HALL SYLVIA M
6640 GORDON RD
$736,300
R04316- 004 - 010 -000
PPVC LLC
6744 NETHERLANDS DR
$530,500
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 27, 2012
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R04409- 003 - 028 -000
SHEPS LLC
7030 MARKET ST
$448,300
R04807- 002 - 002 -000
BREAK M LLC
2251 ONE TREE HILL WAY
$22,100
R04808- 008 - 007 -000
FIRST TROY SPE LLC
1113 STEWART CIR
$63,900
R04817- 036- 011 -000
MOORE AUGUSTUS B JR ETAL
413 DOCK ST
$5,800
R04900- 001 - 025 -000
BBALL LLC
5005 HUNTERS TRL
$949,800
R04909- 001 - 003 -000
FIRST TROY SPE LLC
1102EMORYST
$57,300
R04911- 001 - 018 -000
CKVC LLC
101 DUN LEA CT
$651,300
R04912- 001 - 001 -000
WILMINGTON DEVELOPMENT COMPANY
5229 MARKET ST
$2,449,800
R04913- 001 - 003 -000
SMITH ANN POWERS FAMILY PTNRP
3000 PRINCESS PLACE DR
$351,300
R04915- 001 - 007 -000
WILMINGTON HOSPITALITY LLC
4713 MARKET ST
$3,691,100
R04915- 001 - 012 -001
LOOKMAN M SHAMEER MARIA G
5031 MARKET ST
$359,500
R05006- 001 - 016 -004
FISHER HOLDINGS LLC ETAL
311 JUDGES RD
$90,000
R05006- 001 - 016 -005
FISHER HOLDINGS LLC ETAL
311 JUDGES RD
$90,000
R05006- 001 - 016 -009
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -025
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$75,000
R05006- 001 - 016 -028
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -081
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -082
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -083
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -084
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -085
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -086
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -087
CAROLINA COAST HOLDINGS LLC
311 JUDGES RD
$90,000
R05009- 005 - 008 -000
WILMINGTON REAL EST INVESTORS LLC
5640 MARKET ST
$2,464,300
R05409- 006 - 014 -000
7231 LLC
512 7TH ST
$74,200
R05410- 012 - 015 -000
SHERIDAN JOSEPH M JR
1504 QUEEN ST
$41,900
R05411- 008 - 021 -000
WALLACE RAEFORD GLENN
1917 LINGO ST
$134,400
R05509- 006 - 019 -000
SATZMAN RACHEL B W ETAL
3333 ASHLEY CIR
$142,000
R06106- 002 - 001 -000
BELLAMY LILLIAN M
1417 42ND ST
$190,000
R06205- 005 - 007 -000
MSCD LLC
5321 OLEANDER DR
$595,500
R07200- 002 - 002 -000
MASONBORO STATION LLC
4039 MASONBORO LOOP RD
$1,258,800
R07600- 004 - 011 -000
ROGERS DUDLEY LINWOODJR
814 PINER RD
$295,400
R07616- 004 - 014 -000
ROGERS DUDLEY LJR ETAL
1621 GULF STREAM LN
$384,100
R07918- 010 - 004 -000
EVANS RODNEY E JUDITH S
6413 CAROLINA BEACH RD
$47,100
R07918- 010 - 005 -000
EVANS RODNEY E JUDITH S
6413 CAROLINA BEACH RD
$53,400
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM 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. Appraiser Chris Boney, representing the property owner of 1001 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 001 -000
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NEW HANOVER COUNTY BOARD OF
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2. Appraiser Chris Boney, representing the property owner of 1005 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 002 -000
3. Appraiser Chris Boney, representing the property owner of 1009 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 003 -000
4. Appraiser Chris Boney, representing the property owner of 1013 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 004 -000
5. Appraiser Chris Boney, representing the property owner of 1025 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 005 -000
6. Appraiser Chris Boney, representing the property owner of 1029 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 006 -000
7. Appraiser Chris Boney, representing the property owner of 1033 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 007 -000
8. Appraiser Chris Boney, representing the property owner of 1037 Oyster Point Dr., Wilmington, NC;
Parcel ID R03714- 005 - 008 -000
9. Nancy Jones & Calvin Jones, property owners of 8140 Bald Eagle Ln., Wilmington, NC; Parcel ID
R03716- 002 - 015 -000
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
R03714- 005 - 001 -000 Oyster Point Development Co $69,500 $69,500
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $69,500.
Upon vote, the motion carried 3 to 0.
R03714- 005 - 002 -000 Oyster Point Development Co $67,800
$67,800
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $67,800.
Upon vote, the motion carried 3 to 0.
R03714- 005 - 003 -000
Oyster Point Development Co $67,900
$67,900
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $67,900.
Upon vote, the motion carried 3 to 0.
R03714- 005 - 004 -000 Oyster Point Development Co $78,700
$78,700
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $78,700.
Upon vote, the motion carried 3 to 0.
R03714- 005 - 005 -000 Oyster Point Development Co $99,900
$99,900
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $99,900.
Upon vote, the motion carried 3 to 0.
R03714- 005 - 006 -000 Oyster Point Development Co $100,200
$100,200
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$100,200. Upon vote, the motion carried 3 to 0.
R03714- 005 - 007 -000 Oyster Point Development Co $100,400 $100,400
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NEW HANOVER COUNTY BOARD OF
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Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$100,400. Upon vote, the motion carried 3 to 0.
R03714- 005 - 008 -000 Oyster Point Development Co $132,100 $132,100
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$132,100. Upon vote, the motion carried 3 to 0.
R03716- 002 - 015 -000 Nancy & Calvin Jones $1,266,300 $1,212,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $1,212,300. Upon vote, the motion carried 2 to 1.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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 parcel under this agenda item.
Parcel ID Owner Appealed Value Affirmed Value
R07620- 001 - 001 -000 Penelope & Thomas Bryan Sr Etal $185,100 $182,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $182,200. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 9:53 a.m. until the next hearing date scheduled for Monday, October 1, 2012.
Respectfully submitted,
Cassandra Fowler
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