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E&R 1984-05-21 6 BOARD OF EQUALIZATION AND REVIEW MEETING - APRIL 16, 1984 (CONTINUED) After a lengthy period of questions and answers by Attorney Butler and Jim Bethune, Chairman Gottovi requested Attorney Butler to consider submitting further questions in writing to the Tax Department with a written answer from the Tax Department. After discussion, it was the consensus of the board and agreeable with Attorney Butler to submit any further questions in writing to the Tax Department with copies of these questions and answers forwarded to the Board of Equalization and Review to be heard at a later meeting if necessary. Tax Administrator Register requested the questions be submi tted to the Tax Department wi thin the next seven (7) days and not seven (7) days before adjournment as requested by Mr. Butler. MEETING RECESSED AND CONTINUED UNTIL MAY 21, 1984 Chairman Gottovi recessed the meeting at 2: 35 o'clock p.m. to be continued on May 21, 1984, at 10:00 o'clock A.M. ~e ectful1.YY. s sJo bmm~itted, 'if~ L '-e F. Smi th Clerk MINUTES OF CONTINUED PUBLIC HEARING OF THE 1984 BOARD OF EQUALIZATION AND REVIEW MEETING, MAY 21, 1984 ASSEMBLY Chairman Gottovi called the Continued Meeting of the 1984 Board of Equalization and Review to order at 10:45 o'clock a.m. The following members were present: Commissioner Jonathan Barfield, Sr. Commissioner Donald P. Blake Chairman Karen E. Gottovi Commissioner Nolan O'Neal Commissioner Claud O'Shields, Jr. Chairman Gottovi opened the Public Hearing. The following persons from the New Hanover County Tax Office were sworn in: Mr. Roland Register, Tax Administrator Ms. Cheryl Roberts, Appraiser Ms. Virginia Cumber, Appraiser Mr. Adley Bass, Appraiser Mr. Joe Judkins, Appraiser Mr. Jim Bethune, Appraisal Supervisor 7-'" I PUBLIC HEARING TO CONSIDER REQUEST BY MS. MARJORIE A. DONOVAN, MAP tR066-05-007-019-000, PINE VALLEY, FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Jim Bethune gave background information on the request stating the Tax Department recommended a 10% depreciation adjusting the assessed value to $86,200 bringing the assessment more closely in line with the market value for this property. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Shields MOVED, SECONDED by Commissioner Barfield to approve the Tax Department's recommendation to reduce the assessed value to $86,200. Upon vote, the MOTION CARRIED UNANIMOUSLY. I PUBLIC HEARING TO CONSIDER THE REQUEST BY F&W (FISHER AND WALLACE) MAP tR048-l3-032-004-000 404 NORTH THIRD STREET, FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Bethune gave background information on the request stating the Tax Department recommended revaluation from $184,660 to $90,890 due to the location and neighborhood influence on the property. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner Barfield MOVED, SECONDED by Commissioner Blake to revaluate the assessed value to $90,890 as recommended by the Tax Department. Upon vote, the MOTION CARRIED UNANIMOUSLY. PUBLIC HEARING TO CONSIDER REQUEST BY LLOYD AND ELIZABETH JONES, MAP 'R06l-l8-002-002-000 PINE VALLEY, FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Jim Bethune gave background information on the request stating that upon inspection the Tax Department recommended reduction of the assessed value from $94,940 to $75,330 due to deterioration and neglect. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Neal MOVED, SECONDED by Commissioner Barfield to reduce the assessed value to $75,330 as recommended by the Tax Office. Upon vote, the MOTION CARRIED UNANIMOUSLY. I PUBLIC HEARING TO CONSIDER A REQUEST BY VI JAY K. AND ASHA SHARMA, MAP '5006-05-007-023-000 PINE VALLEY, FOR REDUCTION IN ASSESSED VALUE Appraisal Supervisor Bethune gave bakground information on the request stating that after review, the Tax Department recommended a change in the site preparation to average grade to conform with neighboring property for a reduction in the assessed value from $102,140 to $97,850. ~ 8 BOARD OF EQUALIZATION AND REVIEW MEETING - MAY 21, 1984 (CONTINUED) Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Neal MOVED, SECONDED by Commissioner Barfield to approve the recommendation of the Tax Department to reduce the assessed value to $97,850. PUBLIC HEARING TO CONSIDER REQUEST BY JULIAN K. TAYLOR III, MAP 'R062-00-005-009-001, GREENVILLE SOUND, FOR REDUCTION OF ASSESSMENT Appraisal Supervisor Bethune gave background information on the request stating the Tax Department recommended a reduction in the assessed value from $31,680 to $15,840 with a continued observation of the corrective measures which would enable the issuance of a sewage permit restoring the property to full value. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Neal MOVED, approve the recommendation of assessed value to $15,840. UNANIMOUSLY. SECONDED by Commissioner Blake to the Tax Department reducing the Upon vote, the MOTION CARRIED PUBLIC HEARING TO CONSIDER A REQUEST BY WILBUR L. JOHNSTON, JR., MAP 'R061-l9-006-015-000, ROLLING HILLS, FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Bethune gave background information on the request stating the recommendation of the Tax Department was to reduce the assessed value from $107,400 to $101,540 with a correction in the building application to brick the garage with a finished attic overhead. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner Barfield MOVED, SECONDED by Chairman Gottovi to approve the recommendation of the Tax Department reducing the assessed value to $101,540. PUBLIC HEARING TO CONSIDER A REQUEST BY UNIVERSITY ARMS APARTMENTS FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Bethune gave background information on the request stating that the Tax Office recommended no reduction in the assessed value since appropriate data was used in the appraisal with surrounding apartments. Chairman Gottovi asked if anyone present wished to speak on this request. The following person was sworn in: Ms. Lee Capner ~ 9 I BOARD OF EQUALILZATION AND REVIEW MEETING - MAY 21, 1984 ( CONTINUED) Ms. Capner stated she felt land value for nearby apartments was valued lower than University Arms and that as the owner of the apartments, she was being pena1i zed for using better materials and construction. Ms. Capner requested the Commissioners to reconsider the decision by the Tax Department asking for reduction of the assessed value of the apartments to be in line with surrounding apartments such as Pinewoods and College Manor. Commissioner Barfield expressed difference in the assessed value of surrounding apartment complexes. his the concern for the land compared to Chairman Gottovi commented on the difference in the assessed value, particularly with reference to land value in comparison with the surrounding areas. I Commissioner O'Shields asked if the income expense figures had been furnished to the Tax Department in making the appraisal stating that quality construction and quality maintenance usually increases the value of the property making the sale of the property higher. Ms. Capner stated she had not been able to furnish these figures due to a tax audit. Chairman Gottovi asked Ms. Capner if she could supply the Tax Department the requested figures suggesting postponement of the hearing until June 4, 1984. After discussion, Commissioner O'Shields MOVED, to continue the Public Hearing until June 4, 1984, at 7:00 o'clock p.m. with Ms. Capner furnishing the income figures and the decision being based on the land value and replacement costs. Ms. Capner stated she would not be able to provide these figures by June 4, and requested the decision be made at this Public Hearing on the basis of the land value. The MOTION was withdrawn. After discussion, Commissioner O'Shields MOVED, SECONDED by Commissioner O'Neal to approve the recommendation of the Tax Department and not change the assessed value. Upon vote, the MOTION CARRIED AS FOLLOWS: I Voting Aye: Commissioner Blake Commissioner O'Neal Commissioner O'Shields Voting Noe: Commissioner Barfield Chairman Gottovi ~ 10 ~ PUBLIC HEARING TO CONSIDER A REQUEST BY IDEAL BASIC INDUSTRIES, MAP 'R012-00-002-001-000, CASTLE HAYNE, FOR REDUCTION OF THE ASSESSED VALUE Appraisal Supervisor Bethune gave background information on the request stating the Tax Department recommended an increased depreciation to the office, Shop, and facility reducing the appraisal from $6,704,130 to $4,491,670. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner Barfield MOVED, SECONDED by Commissioner O'Neal to approve the recommendation of the Tax Department to reduce the assessed value to $4,491,670. Upon vote the MOTION CARRIED UNANIMOUSLY. DISCUSSION OF MASONBORO PROPERTIES Tax Administrator Register stated that as directed by Board Action on April 16, 1984, letters had been forwarded to Masonboro property owners clearing up any misunderstanding of the valuation notice. He also furnished data to the Board for the comparison of land value on waterfront properties in New Hanover County. Chairman Gottovi asked if anyone present wished to speak on the Masonboro Property valuation. No one commented. Chairman Gottovi stated this Public Hearing had been continued to the June 4, 1984 meeting. PUBLIC HEARING TO CONSIDER REQUEST BY JOHN H. LEQWIN, SOUTH BRANCH, FOR REDUCTION OF ASSESSED VALUE Appraisal Supervisor Bethune gave background information on the request stating the Tax Office recommended a reduction due to letters received from the Health Department stating the lots would not perk~ therefore, the Tax Department recommended a 50% reduction in the assessed value as follows: (1) Lot 26 from $13,020 to $6,510~ and (2) Lot 27 from $9,045 to $4,500. Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Shields MOVED, SECONDED by Commissioner Barfield to approve the recommendation of the Tax Office for a 50% reduction of the assessed value. Upon vote, the MOTION CARRIED UNANIMOUSLY. PUBLIC HEARING TO CONSIDER REQUEST BY CALVIN F. WELLS AND HAROLD WELLS FOR REDUCTION OF ASSESSED LAND VALUE Mr. Jim Bethune, Appraisal Supervisor, gave background information on three units of Hospital Plaza stating they had been appraised as three (3) individual units placing a value of $78,520 on Unit 14, $82,740 on Unit 15 and $77,870 on Unit 16. He stated that if the units were appraised as a one-office h Tax Department recommended applying a petition wall complex, t e . . adjustment of 20% because of the actual costs of th~ pet1t1on bringing the units into line with the purchase pr1ce of the ~ 11 I complex in 1984, representing a reduction of $3,960 for Unit 14~ $4,210 for Unit l5~ and $4,480 for Unit 16. BOARD OF EQUALIZATION AND REVIEW MEETING - MAY 21, 1984 (CONTINUED) Chairman Gottovi asked if anyone present wished to speak on the request. No one commented. Commissioner O'Shields MOVED, SECONDED by Commissioner Barfield to assess the 20% reduction as recommended by the Tax Department. Upon vote, the MOTION CARRIED UNANIMOUSLY. ADJOURNMENT Commissioner Barfield MOVED, SECONDED by Commissioner O'Shields to adjourn the meeting. Upon vote, the MOTION CARRIED UNANIMOUSLY. The meeting was adjourned at 11:48 o'clock a.m. I ~c~~ed' Lucie F. Smith Clerk MINUTES OF CONTINUED PUBLIC HEARING OF THE 1984 BOARD OF EQUALIZATION AND REVEIW MEETING, JUNE 4, 1984 ASSEMBLY Chairman Gottovi called the meeting to order at 8:16 o'clock p.m. on June 4, 1984, stating this was a continuation of the Public Hearing for the 1984 Board of Equalization and Review from May 21, 1984. Members present were: Commissioner Jonathan Barfield, Sr. Commissioner Donald P. Blake Chairman Karen E. Gottovi Commissioner Nolan O'Neal Commissioner Claud O'Shields, Jr. I PUBLIC HEARING TO CONSIDER REQUEST BY MR. JOHN L. LEGWIN, MAP '5044-12-001-007-001, SOUTH BRANCH ESTATES Appraisal Supervisor Jim Bethune commented on an approved 50% reduction for this property due to influence of soil characteristics at the May 21 meeting requesting action to restate value approved at 50% of $9,800 for $4,900 instead of the value of $4,500 as presented in the complaint form. After discussion, Commissioner O'Neal MOVED, SECONDED by Commissioner Barfield to approve the correction in the reduction as presented by the Tax Department. Upon vote, the MOTION CARRIED UNANIMOUSLY. ~