E&R 1986-04-21
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MINUTES OF THE 1986 BOARD OF EQUILIZATION AND REVIEW MEETING
APRIL 21, 1986
ASSEMBLY
The 1986 Board of Equalization and Review Meeting was called
to order at 9:45 o'clock A.M. on April 21, 1986, in the Assembly
Room of the County Administration Building, 320 Chestnut Street,
Wilmington, North Carolina. Public Notice had been given that
appeals would be received by the Board of Equalization and
Review.
Members present were: Commissioner Dolan
Commissioner O'Neal
Commissioner O'Shie1ds
Commissioner Barfield
Absent:
Commissioner Retchin
OATH
Ms. Lucie F. Harrell, Clerk to the Board, administered the
sworn oath to the following members of the 1986 Board of
Equalization and Review:
Commissioner Barfield
Commissioner Dolan
Commissioner O'Neal
Commissioner O'Shields
A copy of the oath is on file in the Clerk's Office.
ELECTION OF CHAIRMAN
Commissioner O'Shields MOVED, SECONDED by Commissioner
O'Neal to elect Commissioner Barfield as Chairman of the 1986
Board of Equalization and Review. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
RECOGNITION OF LISTINGS ENTERED INTO THE RECORDS
Tax Administrator, Roland Register, stated listings had been
entered into the records and the Tax Department was in the
process of coding the last abstracts.
He presented appeals that had been received as of this date
and asked if anyone present wished to make an appeal to the Board
of Equalization and Review. No one commented.
A copy of the appellant is attached.
MEETING SCHEDULED FOR INDIVIDUAL HEARINGS FOR APPEALS
After discussion, Commissioner O'Shields MOVED, SECONDED by
Commissioner Dolan to accept the Tax Administrator's
recommendations and written appeals received by the 1986 Board of
Equalization and Review SCheduling individual hearings on May 12,
1986, at 8:00 o'clock A.M. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
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BOARD OF EQUALIZATION AND REVIEW MEETING - FEBRUARY 17, 1986
(CONTINUED)
ADJOURNMENT
Commissioner O'Shields MOVED, SECONDED by Commissioner
O'Neal to adjourn the meeting. Upon vote, the MOTION CARRIED
UNANIMOUSLY.
Chairman Barfield adjourned the meeting at 9:55 o'clock A.M.
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Lucie F. Harrell
Clerk
MINUTES OF CONTINUED 1986 BOARD OF EQUALIZATION AND REVIEW
MEETING - MAY 12, 1986
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ASSEMBLY
The 1986 Board of Equalization and Review met on Monday, May
11, 1986, at 8:00 o'clock A.M. in the Assembly room of the County
Administration Building, 320 Chestnut Street, Wilmington, North
Carolina.
Chairman Barfield called the meeting to order.
OATH
Ms. Lucie F. Harrell, Clerk to the Board, administered the
sworn oath of office to Commissioner Fred Retchin.
A copy of the oath is on file in the Clerk's Office.
APPEAL TO BOARD OF EQUALIZATION AND REVIEW - TAX MAP tR057-07-
002-021-000 - LOT 25, BLOCK 15, LANDFALL
Tax Administrator, Roland Register, gave background
information on the location of the property. He stated based
upon comparative interior-lot values, the assessed value was
$80,000, less a 10% condition adjustment assigned for paving and
utility tie-in to be completed, leaving a total assessment of
$72,000.
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Mr. Richard Oscar Grant, Jr., the appellant, commented on
assessment of Lot 25, Block 15 of Landfall stating his property
appraisal by the Tax Office had increased from $5,000 in 1985 to
$72,000 in 1986. He stated the land was not reappraised for 1986
in accordance with the law and common sense. Mr. Grant stressed
the importance of this lot being less desirable because it was an
interior lot with a view of the water. He requested adjustment
of the 1986 assessment from $72,000 to $5,000 as appraised in
1985.
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