E&R 1997-04-21
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MINUTES OF THE BOARD OF E&R, APRIL 21, 1997
ASSEMBLY
The New Hanover County Board of Equalization met on Monday, April 21, 1997, at
10:21 AM. in the Assembly Room of the New Hanover County Courthouse, 24 North Third
Street, Wilmington, North Carolina.
OATHS OF OFFICE
Tax Administrator, Roland Register, requested the Clerk to the Board, Lucie F. Harrell to
administer the Oaths of Office to the new County Commissioners:
Oaths of Office were administered to the following Commissioners.
Commissioner Buzz Birzenieks
Commissioner Ted Davis, Jr.
Commissioner Charles R. Howell
A copy of the Oaths of Office are hereby incorporated as a part of the minutes and are
contained in Exhibit XXIII, Page 37.
ELECTION OF CHAIRMAN OF THE BOARD OF EQUALIZATION AND REVIEW
FOR THE ENSUING YEAR
Tax Administrator Register stated since the Board of County Commissioners acts in lieu
of a separate Board of Equalization and Review, he would suggest that Chairman Greer serve as
the Chairman of the Board of Equalization and Review.
Motion: Commissioner Howell MOVED, SECONDED by Commissioner Birzenieks to appoint
Robert G. Greer to serve as Chairman of the Board of Equalization and Review. Upon vote, the
MOTION CARRIED UNANIMOUSLY.
Chairman Greer called the meeting to order. The following members of the Board of
Equalization and Review were present.
Commissioner Buzz Birzenieks
Commissioner Ted Davis, Jr.
Commissioner Charles R. Howell
Commissioner William A Caster
Chairman Robert G. Greer.
RECOGNITION OF KNOWN APPELLANTS
Tax Administrator Register reported the Clerk to the Board had been provided with a list
of known appellants. He stated three appeals from the Landfall Shopping area had been
withdrawn by telephone on April 21, 1997, at 10:05 AM.
The following appeals were read and entered into the record:
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MINUTES OF THE BOARD OF E&R, APRIL 21, 1997
DeSilva, Eugene H. & Irene
3610 Bohicket Way
Moni, Mohammad
1158 Williams Street
Long Meadow, Ma. 01106
R06718-00 1-0 15-000
Lot 31, Ph. 2, Dawning Creek
Bohicket Way
R05218-002-002-096
Unit 607, Shell Island Resort Hotel
Wrightsville Beach, N. C.
McNeil, Robert E. & Doris, Etal R09316-002-001-00
P. O. Drawer 1509 Unit 106, Bldg. 10, Ocean Dunes
Wilmington, N. C. 28409 Carolina Beach, N. C.
Melvin, Leon M. & Rachelle T.
2216 Masons Point Place
Wilmington, N. C. 28405
Columbia Cape Fear
Healthcare
Tax Dept. #06626
Nashville, TN 37202
Kenan, Frank Hawkins Trust
c/o Elizabeth P. Kenan, Etal
P. O. Box 21847
Greensboro, N. C. 27420
Compass Group USA, Inc.
2400 Y orkmount Rd.
Charlotte, N. C. 28217
South Associates
c/o Lyles Monroe Wheeler
2970 Clairmont Rd. #640
Atlanta, GA 30329
Floyd, Joe D. & Bonita H.
R05208-00 1-005-000
Lot 5 Blk 14 Pembroke Jones Pk
2615 Masons Point Place
R05617-007-008-000
(15.71 acres) Part Piney Acres
(Cape Fear Memorial Hospital)
R05705-008-003-000
Lot A Sec IB Landfall Center
R05608-008-004-000
Lot 5G (Rev) Sec lA
R05709-00 1-041-00
Lot 5E Sec lA
R03400-008-030-000
(3 acres) Pt. Worth
R07900-00 1-00 1-008
Lt 2 (5.93 ac) Masonboro
Commons, 421 South
Associates Div.
R05211-001-001-000
Owner
Owner
Owner
Owner
Mark Bedford
Comples Property
Advisors Corp.
1705 W. Northwest Hwy
Grapevine, TX 76051
Robert L. Wheeler
Authur Andersen LLP
100 N. Tyron St.
Charlotte, N.C.
Robert L. Wheeler
Authur Andersen LLP
100 N. Tyron Street
Charlotte, N. C.
Russell P. Stockton
Greg L. Parker & Co.
1401 Johnson Ferry Rd.
Suite 328-K
Marietta, GA.
Owner
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MINUTES OF THE BOARD OF E&R, APRIL 21, 1997
1500 Hermitage Rd.
Castle Hayne, N. C. 28429
Lot 170 Sec Figure 8 Island
Vann, Larry R.
105 Hermitage Rd.
Castle Hayne, N. C. 28429
ROI719-001-012-000
Pt Fm 110 Lt 5/6 Marathon
105 Hermitage Rd.
Owner
General Electric Company
P. O. Box 60340
Fort Myers, Florida 23906-6500
Personal Property - 1006
Castle Hayne Rd.
GE Corporate Tax Dept.
Chairman Greer asked if anyone present would like to present an appeal.
No appeals were presented.
Tax Administrator Register advised the Tax Department would accept written appeals
until 5:00 P.M. today. He reported that one unusual appeal had been received from General
Electric, which was a personal property appeal for 1996. The appeal was filed December 31,
1996, and the Legal Department recommended giving this company an opportunity to be heard.
Chairman Greer requested an explanation of the General Electric personal property
appeal.
Tax Administrator Register reported the Board of Equalization and Review can rule on a
personal property appeal within the current calendar year. The appeal was filed on December 31,
1996. By precedent people who filed an appeal by December 31, 1996, have been allowed to be
heard by the Board of Equalization and Review in January or February. Based upon this
precedent, Assistant County Attorney Kemp Burpeau felt the General Electric Appeal should be
heard.
Discussion was held on scheduling a meeting of the Board of Equalization and Review to
hear the appeals or any written appeals received by 5:00 P.M. today.
Consensus: It was the consensus of the Board to schedule a meeting of the Board of Equalization
and Review on Monday, May 19, 1997, at 1 :00 P.M. in the Assembly Room of the New Hanover
County Courthouse to hear tax appeals.
ADJOURNMENT
Motion: Commissioner Howell MOVED, SECONDED by Vice-Chairman Caster to adjourn to
hear only the business brought before the Board of Equalization and Review today. Upon vote,
the MOTION CARRIED UNANIMOUSLY.
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MINUTES OF THE BOARD OF E&R, APRIL 21, 1997
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Chairman Greer adjourned the meeting at 10:50 A.M.
Respectfully submitted,
Lucie F. Harrell
Clerk to the Board