E&R 2007-06-12
I
I
I
~
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, JUNE 12, 2007
BOOK 1
PAGE 372
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Tuesday, June 12,2007, at 9:00
a.m. in Conference Room 601 of the New Hanover County Government Center, 230 Government Center
Drive, Wilmington, North Carolina. The purpose of the meeting was to hear appeals filed by property owners
regarding their tax value assessments.
Members present were: Chairman William A. Caster, Vice-Chairman Robert G. Greer, Commissioner
William A. Kopp, Jr., and Commissioner Nancy H. Pritchett.
Commissioner Ted Davis, Jr. was absent.
Staff members present were: Tax Administrator Robert C. Glasgow, Appraisal Supervisor Henry J.
Montgomery, Revaluation Coordinator Roger Kelley, Deputy County Attorney Kemp Burpeau, and Deputy
Clerk to the Board Teresa P. Elmore.
Chairman Caster called the meeting to order and informed appellants that the Board would hear the
appeals and make decisions following the hearings. The Tax Administrator will notify each appellant by mail
of the Board's decision.
TAX APPEAL PRESENTATIONS
The Board heard appeal presentations from the following individuals regarding the 2007 tax
assessment of real property:
1.
Megan E. W. Crunkleton, representing Hubert Eugene Rayfield, Jr., property owner of 16
Comber Road, Wilmington, NC; Parcel ID R03811-002-004-000
William D. Harazin, property owner of 6 Comber Road, Wilmington, NC; Parcel ill R03815-
001-022-000
Philip M. and Margaret Murphy, property owners of8 Comber Road, Wilmington, NC; Parcel ill
R03 815-00 1-024-000
Michael Medford, attorney representing Mrs. Richard P. Farbolin, Jr., property owner of 11
Comber Road, Wilmington, NC; Parcel ID R03815-001-027-000
Mary E. McCabe, property owner of 417 N. Beach Road, Wilmington, NC; Parcel ill R03815-
002-020-000
James S. Crumpton, Jr., property owner of21 Sandy Point, Wilmington, NC; Parcel ill R04512-
001-005-000
Robert J. Williams, IV, property owner of22 Backfill Point, Wilmington, NC; Parcel ill R04512-
002-011-000
2.
3.
4.
5.
6.
7.
BREAK: Chairman Caster called a lunch break from 11 :50 a.m. until 1 :00 p.m.
8.
Burney S. Warren III, property owner of 1 Backfin Point, Wilmington, NC; Parcel ID R04516-
002-009-000
Jenifer R. Garnett, property owner of21 Pipers Neck Road, Wilmington, NC; Parcel ill R05207-
002-006-000
Lanny Thomas Wilson, property owner of 8 Sounds Point Road, Wilmington, NC; Parcel ID
R05207 -002-008-000 and Certified Appraiser Robert B. Chadwick
Edward S. Barclay Jr., property owner of 4 Pipers Neck Road, Wilmington, NC; Parcel ill
R05207 -002-042-000
Edward S. Barclay Jr., representing T Clyde and Dorothy B. Collins, Jr. Dorothy, property
owners of22 Pipers Neck Road; Parcel ill R05207-002-033-000
9.
10.
11.
12.
17G:V
~
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, JUNE 12,2007
BOOK 1
PAGE 373
13. Thomas N. Kiser, property owner of 175 S. Beach Road, Wilmington, NC; Parcel ID R0521 1-
001-020-000
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ID Owner Value Value
R0381 1-002-002-000 Cagney Irene T Trust $1,137,822 $1,137,822
14 Comber Road, Wilmington, NC
R03811-002-004-000 Rayfield Hubert Eugene, Jr. $1,188,323 $1,188,323
16 Comber Road, Wilmington, NC
R03811-003-016-000 Pleasants Nancy TQP Res Tr $1,988,292 $1,988,292
10 Oyster Catcher Road, Wilmington, NC
R038 1 5-00 1-006-000 Capel Jesse S Julianne B $2,834,210 $2,670,025
330 N Beach Road, Wilmington, NC
R03815-001-008-000 Burke Harry Worthley Jr $1,625,105 $1,625,105
334 N Beach Road, Wilmington, NC
R03815-001-01O-000 Mann John R Susan W $2,393,347 $2,142,018
2 Surf Court, Wilmington, NC
R03815-00 1 -022-000 Harazin William D Becky R $1,870,086 $1,269,336
6 Comber Road, Wilmington, NC
R03815-00 1 -023-000 Poineau Andrea Michael Etal $ 250,980 $ 70,482
7 Comber Road, Wilmington, NC
R03815-00 1 -024-000 Murphy Philip M Margaret $1,594,827 $1,093,162
8 Comber Road, Wilmington, NC
R038 1 5-001-025-000 Kenefick Robert J Charlotte $1,707,623 $1,143,623
9 Comber Road, Wilmington, NC
R03815-001-027-000 Farbolin Richard P Carol Jr $ 1,995,306 $1,394,364
Comber Road, Wilmington, NC
R03815-002-020-000 McCabe James C Mary E $ 1,942,050 $ 1,851,271 - Less :l::17%
417 N Beach Road, Wilmington, NC change grade to Good
R03818-00 1-008-000 Moore Lloyd W Jill M $1,966,902 $1,966,902
288 N Beach Road, Wilmington, NC
R03818-00 1 -0 18-000 Hughes Dorothy E $1,790,512 $1,790,512
268 N Beach Road, Wilmington, NC
R04512-00 1-005-000 Crumpton James S Jr Andrea K B '$1,854,702 $1,854,702 - House to
21 Sandy Point, Wilmington, NC be remeasured and
adjusted if needed
R04512-00 1-0 1 0-000 Williams James Landrum Patti P $2,292,918 $2,010,549
31 Sandy Point, Wilmington, NC
R04512-002-011-000 Williams Robert J IV $1,695,679 $1,695,679
22 Backfin Point, Wilmington, NC
R04512-002-0 12-000 Hargrove Wade H Sandra D $1,888,898 $1,888,898
20 Backfin Point, Wilmington, NC
R04512-002-0 1 7-000 Cunningham W Ray Etux $2,014,214 $1,998,601 - Change
10 Backfin Point, Wilmington, NC grade to Good """;:0,
R04516-00 1-002-000 Bullard Clifford Sr Trust Etal $3,029,082 $3,029,082
73 S Beach Road, Wilmington, NC
EGV
-..,
NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, JUNE 12,2007 PAGE 374
Assessed Affirmed
Parcel- ill Owner Value Value
R045 1 6-00 1-005-000 Camp Rachel Cameron Fox $1,589,231 $1,589,231
67 S Beach Road, Wilmington, NC
R04516-00 1-008-000 Townsend John L III Maree S $1,779,520 $1,618,578
61 S Beach Road, Wilmington, NC
R04516-002-009-000 Warren Burney S III $2,216,309 $1,666,201
1 Backfin Point, Wilmington, NC
R04516-003-008-000 EHC Enterprises LLC $2,025,697 $2,025,697
56 S Beach Road, Wilmington, NC
R04520-00 1-020-000 Charles M Winston Assoc L TD $1,820,190 $1,820,190
3 Banks Road, Wilmington, NC
R04520-003-007-000 Foster Gene G Etal $1,711,895 $1,711,895
1 Saltmeadow Road, Wilmington, NC
R04605-00 1-009-000 Townsend John L III Marree $3,395,865 $3,395,865
S 214 N Beach Road, Wilmington, NC
R04605-002-006-000 Townsend John L III Etal $1,683,000 $1,571,736
211 N Beach Road, Wilmington, NC
R04605-002-0 16-000 Faulkner Reynolds C Mary Ruth $2,370,395 $2,370,395
5 Salters Road, Wilmington, NC
R04605-002-020-000 Maguire James V Patricia M $2,495,702 $2,244,824
I 13 Salters Road, Wilmington, NC
R04609-002-025-000 Weil Kenneth Audrey Family Tr $ 1 ,078,400 $1,078,400
2 Bayberry Place, Wilmington, NC
R05207 -001-009-000 Riddle Joseph P III Carolyn $1,922,099 $1,922,099
156 S Beach Road, Wilmington, NC
R05207 -002-006-000 Garnett Jenifer R $3,273,778 $3,164,772
21 Pipers Neck Road, Wilmington, NC
R05207 -002-008-000 Wilson Lanny Thomas $4,421,186 $4,300,000
8 Sounds Point Road, Wilmington, NC (Increase land adjustment discount
from 15% to 20%)
R05207-002-033-000 Collins T Clyde Jr Dorothy B $2,495,215 $2,337,032
22 Pipers Neck Road, Wilmington, NC
R05207 -002-042-000 Barclay Edward S Jr Margaret A $2,272,334 $2,179,801
4 Pipers Neck Road, Wilmington, NC
R05207 -002-04 7 -000 Cuthbertson William Jr QPR Tr $2,857,520 $2,857,520
8 Skimmer Road, Wilmington, NC
R0521 1-001 -007-000 Winston Florence B Trustee $3,975,711 $3,824,411
180 S Beach Road, Wilmington, NC
R05211-001-019-000 Desmond Gerald M Jr Etal $2,613 ,322 $2,613,322
177 S Beach Road, Wilmington, NC
R05211-001-020-000 Kiser Thomas N $2,547,419 $2,092,100
175 S Beach Road, Wilmington, NC
R05211-001-033-000 Winston Charles M Florence B $3,437,281 $3,437,281
182 S Beach Road, Wilmington, NC
I
.'9 G t7 .....4
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, JUNE 12,2007
BOOK 1
PAGE 375
TAX APPEALS WITHDRAWN
Tax Administrator Robert Glasgow reported that two appellants have withdrawn their appeals and
have accepted the assessed values. The Board affirmed the assessed values of the following:
Assessed Affirmed
Parcel- ill Owner Value Value
R05207-001-011-000 Culp Harry Royer Et Al $ 1,982,052 $ 1 ,982,052
160 S Beach Road, Wilmington, NC
R05208-00 1-004-000 Venters George C Trustee Et Al
128 S Beach Road, Wilmington, NC $1,592,187 $1,592,187
MEETING SCHEDULE
The meeting schedule was changed to reflect the following:
July 11, 2007
July 25,2007
July 26, 2007
August 14, 2007
August 29, 2007
11 :00 a.m. - 5:00 p.m.
9:00 a.m. - 5:00 p.m.
9:00 a.m. - 5:00 p.m.
9:00 a.m. - 5:00 p.m.
9:00 a.m. - 3:30 p.m.
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 3:15 p.m. The meeting will reconvene on July 25,2007 at 9:00 a.m.
Respectfully submitted,
--J~ yJ ~
Teresa P. Elmore
Deputy Clerk to the Board
..-......
g(~v