E&R 1988-05-06
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MINUTES OF BOARD OF EQUALIZATION AND REVIEW, MAY 6, 1988
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ASSEMBLY
The 1988 Board of Equalization and Review met on
Friday, May 6, 1988, at 9: 00 0' clock A.M., in the New
Hanover County Administration Building, 320 Chestnut Street,
Wilmington, North Carolina.
Members present were:
Commissioner Jonathan Barfield, Sr.
Commissioner W. Albert Corbett, Jr.
Commissioner John M. Dolan
Commissioner Fred Retchin
Chairman Nolan O'Neal
Chairman 0' Neal called the meeting to order stating
that appeals of value would be presented.
TAX APPEAL OF VALUE ON VARIOUS LOTS ON FIGURE EIGHT ISLAND
Tax Administrator Register gave background information
on the appeal recommending the value for 1987 be corrected
to $80,0000 and any consideration for 1988 be reduced from
the $80,000 value.
Mr. W. A. Raney, Attorney at Law, stated his clients
were not entirely in agreement with the Tax Administrator's
recommendation. They feel the property is worth
substantially less than the appraised value assigned by the
Tax Appraisal Department.
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The following persons appeared to testify and were
sworn in by the Clerk to the Board of E & R:
Barbara J. Crutchfield
William D. Burnett
Following discussion and testimony, Commissioner
Barfield MOVED, SECONDED by Commissioner Retchin to adopt
the assessed values as follows:
Dan C. and Joanne L. Austin
Lot 1, Sec. 9, Blk. A Figure 8 Island
Assessed Value - $65,000
R045-20-003-007-000
Richard J. Buck
Lot 28, Sec. 3 Figure 8 Island
Assessed Value - $80,000
R045-12-001-012-000
Cutter Associates
Lot 10, Sec. 11, Blk. A Figure 8 Island
Assessed Value - $80,000
R052-07-002-039-000
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MINUTES OF MAY 6, 1988 (CONTINUED)
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Charles H. Flynt, Jr.
Lot 45, Sec. 18, Blk. B Figure 8 Island
Assessed Value - $40,000
R038-11-003-013-000
David Hawkins etal
Lot 19, Sec. 4, Blk. A Figure 8 Island
Assessed Value - $80,000
R045-12-002-007-000
Upon vote, the MOTION CARRIED UNANIMOUSLY.
TAX APPEAL - SHORE ACRES COMPANY - R05700 007 001 000 and
R063-00-002-003- 000
Tax Administrator Register presented background
information on the appeal recommending that the value of
$150 per acre as adopted in the 1983 Schedule of Values for
marsh and wasteland be upheld.
Mr. Lawrence Lee, owner of the property, requested a
reduction in the appraised value stating the land has a
present value of $1.00.
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Commissioner Corbett requested permission to be excused
from voting due to a conflict of interest. It was the
consensus of the E&R Board to excuse Commissioner Corbett
from voting on this item.
Following discussion, Chairman O'Neal MOVED that the
value of $150 per acre be assessed. The MOTION FAILED DUE
TO NOT RECEIVING A SECOND.
Commissioner Barfield MOVED, SECONDED by Commissioner
O'Neal to adopt the assessed values as follows:
R057-00-007-001-000
R063-00-002-003-000
Tax Value $ 23,960
129,320
Upon vote, the MOTION CARRIED as follows:
Voting Aye: Commissioner Barfield
Commissioner Dolan
Commissioner Retchin
Chairman O'Neal
Excused: Commissioner Corbett
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TAX APPEAL - 26.6 Acres - Brookdale Acres - R018-00-002
022-000
Tax Administrator Register gave background information
on the appeal stating based upon land values in the general
vicinity the recommended value of $70,220 should be upheld.
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4 ~! MINUTES OF MAY 6, 1988 (CONTINUED)
Mr. Jim Hobbs, representing the owner, requested a
reduction of the appraised value since the land will not _
perk and cannot be utilized for construction.
Commissioner Barfield MOVED, SECONDED by Commissioner
Corbett to assess Parcel R018-00-002-022-000 at $60,000.
Upon vote, the MOTION CARRIED UNANIMOUSLY.
TAX APPEAL - AMERICANA WILMINGTON ASSOCIATES (WILMINGTON
HILTON) - R047-20-001-004-000
Tax Administrator Register explained that Americana
Wilmington Associates were notified of the appeal but did
not send a representative to present the appeal.
Commissioner Corbett MOVED, SECONDED by Commissioner
Retchin to uphold the Tax Appraisers' assessment of value at
$2,647,700. Upon vote, the MOTION CARRIED UNANIMOUSLY.
TAX APPEAL - COUNTRY CLUB APARTMENTS - R049-15-003-006 AND
R049-15-003-00600-A
Tax Administrator Register stated that the taxpayer was
notified that the appeal would be heard at 11:30 A.M. and
was making an attempt to attend; however he is not present
at this time.
After discussion, Commissioner Retchin MOVED, SECONDED
by Commissioner O'Neal to direct the Tax Appraisers to
interview the representative of the Country Club Apartments,
record information given, and forward this data to the Board
of E & R so a decision can be made at a later date. Upon
vote, the MOTION CARRIED UNANIMOUSLY.
ADJOURNMENT
Commissioner Retchin MOVED, SECONDED by Commissioner
Barf ield to adj ourn the meeting. Upon vote, the MOTION
CARRIED UNANIMOUSLY.
Chairman O'Neal adjourned the meeting at
og.:d~ed'
Lucie F. Harrell, Clerk