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E&R 1991-06-06 6? MINUTES OF THE 1991 BOARD OF EQUALIZATION AND REVIEW JUNE 6, 1991 - ASSEMBLY The 1991 Board of Equalization and Review met on Thursday, June 6, 1991 at 1:25 o'clock P.M. in the Assembly Room of the New Hanover County Administration Building, 320 Chestnut Street, Wilmington, North Carolina. Members present were: Commissioner Jonathan Barfield, Sr. Commissioner Robert G. Greer Commissioner E. L. Mathews, Jr. Commissioner william H. Sutton Chairman Fred Retchin Chairman Retchin called the meeting to order. TAX APPEAL - ALLAN C. MAY, PARCEL R05520-001-016-002, 4922 MARLIN COURT Mr. Allan May spoke in opposition of the procedures used in assessing his property. He felt that the County should have independent appraisers and the tax values should be based on market value in lieu of the computed values. He also stated that although the adjoining property sold for $48,000 in 1990, his property, which needed $5,000 in repairs, should be valued at $44,000. Tax Appraiser Jim Bethune responded that having an independent appraisal would cost the County at least $25 million. He also stated that the assessed value was established through the application of the approved schedule of values for the 1991 revaluation by the cost approach method. Motion: At the conclusion of the hearings on this date, Commissioner Barfield MOVED, SECONDED by Commissioner Sutton, to uphold the appraised value of $49,784 as recommended by the Tax Appraisal Supervisor. Upon vote, the MOTION CARRIED UNANIMOUSLY. TAX APPEAL - DHIRENDRA A. AND INDRA D. SHAH, PARCEL R06615-011-002- 000, 3605 SUTTON DRIVE Mr. Bethune announced that the appellants were not present and that he was asked to present their appeal. The appellants arguments were: a) that similar properties in the area sold in 1990 for $62,000-62,500, b) recessionary conditions would not allow selling the property for $60,000, and c) assessed value is unrealistic, arbitrary and without any proper valid justification. The appellants estimate the fair market value at $60,000. ~ Motion: At the conclusion of the hearings on this date, Commissioner Mathews MOVED, SECONDED by Commissioner Sutton, to uphold the appraised value of $66,514 as recommended by the Tax I I I 6r ~j ~ MINUTES OF BOARD OF EQUALIZATION AND REVIEW, JUNE 6, 1991 Appraisal Supervisor. Upon vote, the MOTION CARRIED UNANIMOUSLY. TAX APPEAL - R. B. WALKER, PARCEL R05916-004-007-000, 30 CENTRAL BOULEVARD Mr. R. B. Walker, Jr. spoke concerning the structural problems of his home and that Central Boulevard does not have sidewalks, curbs or storm drains like the other streets in the neighborhood. He also felt that the condition of a neighboring house decreases the fair market value of his home. The appellant estimated the fair market value at $20,000. Commissioner Sutton requested that staff file a complaint with the City's Minimum Housing Code Officer regarding the condition of the neighboring house of Mr. Walker. Tax Appraisal Supervisor Bethune stated that recent comparable sales indicated the appellant's property is assessed lower than market value and that the appraised value is based upon the schedule of values approved by the Board of Commissioners. Motion: At the conclusion of the hearings on this date, Commissioner Sutton MOVED, SECONDED by Commissioner Barfield, to reduce the assessed value to $35,000. Upon vote, the MOTION CARRIED UNANIMOUSLY. TAX APPEAL - MOLLIE G. SHEPHERD, PARCEL R05507-002-084-000, 4822 RANDALL DRIVE Mrs. Mollie G. Shepherd explained that the City of Wilmington recently completed the construction of Randall Parkway and that some of her property was used for the alignment of the road. Although she was compensated for the property that was taken from her and given additional land, she felt the property should be lower in value. The house is now sitting diagonally to the road allowing a view of the back, side, and front which leaves her little privacy. Also, she said that the use of the heavy equipment during the construction of the new road left structural damage to her home. Tax Appraisal Supervisor Bethune replied that problems concerning damages to her home should be worked out with the City of Wilmington. Considering recent sales of comparable property in the area, Mr. Bethune reported that the property is assessed at lower than the market value and recommended no change to the current assessment. Motion: At the conclusion of the hearings on this date, Commissioner Mathews MOVED, SECONDED by Commissioner Barfield, to uphold the assessed value of $65,966 for the property as recommended by the Tax Appraisal Supervisor. Upon vote, the MOTION CARRIED UNANIMOUSLY. ~ 64 MINUTES OF BOARD OF EQUALIZATION AND REVIEW, JUNE 6, 1991 TAX APPEAL - RICHARD C. AND SARA JO PHILLIPS, PARCEL R05719-003- 021-052, UNIT A502 SEAPATH TOWER Mr. Richard C. Phillips requested an equitable and fair procedure in appraising the values of the different floor levels of condominiums. He said in checking with the various condo managers in the area, he found that there is no difference in the selling prices of the units based on the floor level. He felt there was too much difference in the assessed values of the units in Seapath. Consensus: At the conclusion of the hearings on this date, the Commissioners deferred action until the next hearing date to allow the Tax Appraisal Supervisor to submit the procedure used in assessing the appraised value of the Seapath units. TAX APPEAL - VERNE W. AND ANN COHOON BLALOCK, PARCEL R05719-003- 021-058, UNIT A508 SEAPATH TOWER Mr. Verne W. Blalock spoke concerning the restriction of his view on the fifth floor and felt the assessed value placed on his unit was too high when compared to the other units of Seapath Towers. Tax Appraisal Supervisor Bethune stated that the appellant had paid an amount in excess of the assessed value and felt the sale of other units supported the assessments. ~. Consensus: At the conclusion of the hearings on this date, the Commissioners deferred action until the next hearing date to allow the Tax Appraisal Supervisor to submit the overall assessments of the units of Seapath Towers. TAX APPEAL - JOHN NATHAN AND MAY VANDERBURG, R09006-033-001-006, UNIT 106 CAROLINA SURF Mr. John N. Vanderburg requested the Board to decrease the assessed value of his property. He spoke concerning the problem of noise from the pool and street. He explained that although he paid more than the assessed value of the unit, he has not been able to sell it for that amount. Tax Appraisal Supervisor Bethune replied that sales of comparable markets reflected a fair and reasonable estimate of the assessed value. Motion: At the conclusion of the Commissioner Barfield MOVED, SECONDED by uphold the assessed value of $133,797. CARRIED UNANIMOUSLY. hearings on this date, Commissioner Mathews, to Upon vote, the MOTION - I I I 65 ~ MINUTES OF BOARD OF EQUALIZATION AND REVIEW, JUNE 6, 1991 TAX APPEALS - MARY EMMA WOODY AND JOHN E. SOUTHERLAND, JR., HRS., PARCELS R06200-007-024-000 AND R06200-007-024-001, 5532 GREENVILLE LOOP ROAD AND 5538 GREENVILLE LOOP ROAD Ms. Jeanne Swart, representing Mrs. Mary Emma Woody and John E. Southerland, Jr. Hrs., spoke concerning the assessed value of both parcels of uncleared land. She explained Mrs. Woody's home is extremely old and in bad repair and estimated the property value to be $67,000. Ms. Swart said that Mrs. Woody has very little income. Based on a sale of a home at 5547 Greenville Loop Road at $136,000, Ms. Swart estimated the Southerland property located at 5538 Greenville Loop Road should be valued at $54,830. Tax Appraisal Supervisor Bethune replied that the land value assigned to the subject properties were based on recent sales of comparable properties on a tidal marsh. The sale of property referred to by Ms. Swart is unrelated to the tidal flats. Motion: At the conclusion of the hearings on this date, Commissioner Sutton MOVED, SECONDED by Commissioner Barfield, to reduce the assessed value of both properties to $125,000. Upon vote, the MOTION CARRIED UNANIMOUSLY. TAX APPEAL - JOANNE G. DAVENPORT, PARCEL R06616-008-004-000, 3512 IRIS STREET Mr. J. A. Davenport spoke concerning the assessed value of his home in Whisper Creek Subdivision. He explained that although he purchased the property for $128,000, he estimated the value of the property to be $110,000. He said the home has a number of unfinished building items. Tax Appraisal Supervisor Bethune replied that the assessed value was supported by recent sales of comparable homes in the area. Motion: At the conclusion of the hearings on this date, Commissioner Barfield MOVED, SECONDED by Commissioner Mathews, to uphold the assessed value of $127,109. Upon vote, the MOTION CARRIED UNANIMOUSLY. TAX APPEAL - LINWOOD E. WHITEHURST, PARCEL R06208-013-002-000, 6809 GREENVILLE LOOP ROAD Mr. Linwood E. Whitehurst requested the board to reduce his lot value to $12,000 based on the fact that his property is on an unpaved road and is subject to flooding during heavy rains. Tax Appraisal Supervisor Bethune agreed to the appellant's argument and recommended the value to be reduced to $12,000. Motion: Chairman Retchin MOVED, SECONDED by Commissioner Sutton, ~ 66 MINUTES OF BOARD OF EQUALIZATION AND REVIEW, JUNE 6, 1991 .........." to reduce the assessed value to $12,000. CARRIED UNANIMOUSLY. Upon vote, the MOTION TAX APPEAL - RUTH B. THOMPSON, PARCELS R08815-005-001-006, UNIT B2 FLAGSHIP VILLAS II, R08815-005-001-008, UNIT B4 FLAGSHIP VILLAS II, R08815-005-001-014, UNIT D2 FLAGSHIP VILLAS II, AND R09006-034-003- 000, 112 FIRST AVENUE, CAROLINA BEACH Tax Administrator Register reported that Ms. Thompson was unable to attend the hearing because she had to attend a Board of Education meeting in Raleigh. The Tax Administrator presented her appeals. Tax Appraisal Supervisor Bethune reported that the sales of comparable units at Flagship Villas II reflected the estimates of the assessed values. He also reported that during the informal hearings, he proposed reducing the assessed value of the lot located at 112 First Avenue to $64,000 based on a size adjustment due to zoning restrictions on the property. Motion: Chairman Retchin MOVED, SECONDED by Commissioner Sutton, to uphold the assessed value of the property located at Flagship Villas II, and to reduce the assessed value of the property located at 112 First Avenue to $64,000, as recommended by the Tax Appraiser. Upon vote, the MOTION CARRIED UNANIMOUSLY. _c In conclusion of the meeting, Chairman Retchin thanked Mr. Register and Mr. Bethune for an outstanding job in working with the appellants and in giving the Commissioners the appropriate support documentation needed. ADJOURNMENT There being no additional appeals, the Chairman adjourned the meeting at 4:25 p.m. Respectfully submitted, ,,-j~ {J ~ Teresa P. Elmore Deputy Clerk ~