E&R 2007-11-30
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, NOVEMBER 30, 2007
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Friday, November 30,2007, 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 ofthe meeting was to hear appeals filed by property owners
regarding their tax value assessments.
BOOK 1
PAGE 424
Members present were: Chairman William A. Caster (attended afternoon session only), Vice-
Chairman Robert G. Greer (attended morning session only), 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 1.
Montgomery, Revaluation Coordinator Roger Kelley, and Deputy Clerk to the Board Teresa P. Elmore.
Vice-Chairman Greer called the meeting to order and informed the 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. Jean G. Willard, property owner of 1516 S. Live Oak Parkway, Wilmington, NC; Parcel ID R05416-
012-002-000
2. James H. Medlin, property owner of 4814 College Acres Drive, Wilmington, NC; Parcel ID R05508-
004-005-000
3. Jacqueline Pressley, property owner of 716 S. Ft. Fisher Boulevard, Kure Beach, NC; Parcel ID
R05613-006-005-000
4. Sandra E. Weibley, property owner of 1904 WrightsvilleGreen, Wilmington, NC; ParcelID R05615-
005-005-000
5. Ashley Scott Thomas, property owner of246 Oak Crest Drive, Wilmington, NC; Parcel ID R0561 7-
005 -00 1-000
6. Larry Smith, property owner of218 Oak Crest Drive, Wilmington, NC; Parcel ID R056l7-005-033-
000
7. Allen B. Whitfield, property owner of 5313 Greenleaf Drive, Wilmington, NC; Parcel ID R05617-
008-009-000
8. William T. Bland, property owner of5825 Park Avenue, Wilmington, NC; Parcel ID R05619-008-
016-000
9. Janet P. Hicks, property owner of 1845 Churchill Drive, Wilmington, NC; Parcel ID R06008-002-
001-000
10. Wayne Bullard, representative of T owano Corporation and property owner of 117 Partridge Road,
Wilmington, NC; Parcel ID R06118-005-005-000
1 1. Billy Southerland, property owner of 5504 Peden Point Road and his son Gary Southerland,
Wilmington, NC; Parcel ID R07620-002-002-000
Break: Vice-Chairman Greer called a lunch break at 12:45 p.m. until 1 :00 p.m.
Chairman Caster presided over the afternoon session.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, NOVEMBER 30,2007
BOOK 1
PAGE 425
12. Norman E. and Dorothy Tyson, property owners of3280 Camden Circle, Wilmington, NC; Parcel ill
R05509-005-008-000
13. Susan W. Prickett, property owner of 975 Downey Branch Lane, Wilmington, NC; Parcel ill
R05514-00 1-076-000
14. Billy King, property owner of 818 Morningside Drive, Wilmington, NC; Parcel ill R060 1 0-003-005-
000
15. Charleene Wilson, property owner of 3914 Sweetbriar Road, Wilmington, NC; Parcel ID R06109-
004-013-000
16. Linda W. Martin, property owner of 1009 Parkway Boulevard, Wilmington, NC; Parcel ill R06507-
009-025-000
17. Mr. and Mrs. Lynne Pasquarette, property owners of5015 Nicholas Creek Circle, Wilmington, NC;
Parcel ID R07100-005-037-000
18. Franklin N. Bryant, property owner of 1 102 S. 8th Street, Wilmington, NC; Parcel ID R05413-023-
019-000
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ID Owner Value Value
R05416-012-002-000 Willard G Jean $337,580 $325,677 - Changed
1516 S Live Oak Parkway, Wilmington, NC grade to C from c+
R05508-004-005-000 Medlin James H Betty F $225,824 $204,159 - Changed
4814 College Acres Drive, Wilmington, NC condition to Fair from
Average
R05605-006-023-000 Robbins Porter A Etux $203,262 $203,262
5002 Clear Run Drive, Wilmington, NC
R05613-006-005-000 Pressley William S Jacqueline $122,353 $122,353
248 Rose Avenue, Wilmington, NC
R09405-0 14-008-000 Pressley William S Jacqueline $786,107 $770,239 - Correction on
716 S Ft Fisher Blv, Kure Beach, NC bathrooms and square
footage of house
R05615-005-005-000 Weibley Sandra E $300,741 $282,741 - Reduced value
1904 Wrightsville Green, Wilmington, NC to comparable properties
R05617-005-001-000 Thomas Ashley Scott Etal $169,592 $159,325 - Changed
246 Oak Crest Drive, Wilmington, NC grade to C from C+
R05617-005-033-000 Smith Larry $4,960 $2,000 - Reduced for
218 Oak Crest Drive, Wilmington, NC unbuildable lot
R05617 -008-009-000 Whitfield Allen B Etux $106,634 $106,634
5313 Greenleaf Drive, Wilmington, NC
R05619-008-0 16-000 Bland William T Mary E $200,205 $170,205 - Reduced land
5825 Park Avenue, Wilmington, NC value to $40,000
R06008-002-00 1-000 Hicks Janet P $459,887 $432,767 ~ Reduced land
1845 Churchill Drive, Wilmington, NC value by 15%
R06118-005-005-000 Towano Corp $247,828 $233,310 ~ Changed
117 Partridge Road, Wilmington, NC condition to Average
R06500-003-098-174 Hanna Ezzat Etal $157,851 $157,851
4138 Breezewood Drive, Wilmington, NC
R06507 -015-001-003 V onderau Karin $180,189 $180,189
1521 Cadfel Court, Wilmington, NC
R06507 -0 15-00 1-004 V onderau Karin $162,329 $162,329
1521 Cadfel Court, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, NOVEMBER 30,2007 PAGE 426
Assessed Affirmed
Parcel ID Owner Value Value
R06507 -015-001-028 Bobbitt David J Connie Glover $162,329 $162,329
1505 Cadfel Court, Wilmington, NC
R071 00-007 -001-148 Brideau Femande Mimi $169,179 $169,179
1549 Honeybee Lane, Wilmington, NC
R07116-003-007-000 Sebik Augustin Frances A $180,118 $180,118
141 Navaho Trail, Wilmington, NC
R07116-006-002-000 Carver Fred Betty Rev Liv Tr $265,319 $265,319
240 Seminole Trail, Wilmington, NC
R07620-002-002-000 Southerland Billy B Wanda $536,760 $360,260 - Reduced land
5504 Peden Point Road, Wilmington, NC value to $225,000
R07908-003-077 -000 Gibson James F Jr Jerri F $300,000 $300,000
1420 Marsh Cove Lane, Wilmington, NC
R04919-008-0 15-000 Brock Virginia J $184,868 $184,868
4907 Greenway Avenue, Wilmington, NC
R05405-020-0 12-000 Woodcock Elizabeth $238,379 $225,928
312 S 4th Street, Wilmington, NC
R05406-039-003-000 Croom Betty S $99,775 $99,775
1414 Castle Street, Wilmington, NC
R05410-025-006-000 Davis Reginald S Sr Life Est $152,683 $152,683
815 S 13th Street, Wilmington, NC
R05413-023-0 19-000 Bryant Franklin N Phyllis C $134,406 $124,223 - Changed
I 1102 S 8th Street, Wilmington, NC condition to Fair
R05413-030-002-000 Ward Tony $74,498 $74,498
1205 S 4th Street, Wilmington, NC
R05509-005-008-000 Tyson Norman E Dorothy $265,997 $207,596 - Correction on
3280 Camden Circle, Wilmington, NC size of garage
R05511-00 1-007 -000 Craig Mildred Patricia $148,675 $148,675
622 S Kerr Avenue, Wilmington, NC
R05513-007-011-000 Moore Lillie Whitman Hrs $114,817 $108,006
1018 Bryan Avenue, Wilmington, NC
R05514-00 1-076-000 Prickett Susan W $170,215 $170,215
975 Downey Branch Lane, Wilmington, NC
R060 1 0-003-005-000 King Barbara A $157,860 $144,965 - Changed
818 Momingside Drive, Wilmington, NC condition to Fair
R060 1 0-004-006-000 Cherry Frank D Jr $168,896 $168,896
2125 E Lake Shore Drive, Wilmington, NC
R061 06-006-020-008 Sullivan Edith Ann $113,472 $113,472
4196 Spirea Drive, Wilmington, NC
R061 09-004-0 13-000 Wilson Charleene $201,643 $201,777
3914 Sweetbriar Road, Wilmington, NC
R06118-004-044-000 Porter Helen Hrs $282,895 $282,895
114 Partridge Road, Wilmington, NC
R06500-003-021-000 Harrelson Mildred L Etvir $85,364 $67,584
3921 Carolina Beach Road, Wilmington, NC
R06507 -009-025-000 Martin Linda W $154,280 $154,280
1009 Parkway Boulevard, Wilmington, NC
R071 00-005-037 -000 Pasquarette Lynne Rev Trust $496,116 $496,116
5015 Nicholas Creek Circle, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, NOVEMBER 30,2007
TAXAPPEALS~THDRAWN
Tax Administrator Glasgow reported that the following appellants have agreed to an adjusted value
and withdrawn their appeals. The Board affirmed the assessed values of the following:
BOOK 1
PAGE 427
Assessed Affirmed
Parcel- In Owner Value Value
ROI020-002-012-000 Hobbs Donald Wayne Etal $519,111 $519,111
5009 Birds View Court, Wilmington, NC
R04818-041-023-000 Harris H L }r Elfenia Life Est $68,693 $68,693
103 Kendall Avenue, Wilmington, NC
R05017-014-011-002 Tar Heel Management & Maint Co $42,799 $42,799
352 Red Wing Lane, Unit 1, Wilmington, NC
R05017-014-011-003 Tar Heel Management & Maint Co $42,799 $42,799
353 Black Wing Place, Unit 2, Wilmington, NC
R05017-014-011-004 Tar Heel Management & Maint Co $42,799 $42,799
352 Red Wing Lane, Unit 3, Wilmington, NC
R05017-014-011-005 Tar Heel Management & Maint Co $42,799 $42,799
353 Black Wing Place, Unit 4, Wilmington, NC
R05017-014-011-006 Tar Heel Management & Maint Co $42,799 $42,799
352 Red Wing Lane, Unit 5, Wilmington, NC
R05017-014-011-007 Tar Heel Management & Maint Co $42,799 $42,799
353 Black Wing Place, Unit 6, Wilmington, NC
R05017-014-011-008 Tar Heel Management & Maint Co $42,799 $42,799
352 Red Wing Lane, Unit 7, Wilmington, NC
R05017-014-011-009 Tar Heel Management & Maint Co $42,799 $42,799
353 Black Wing Place, Unit 8, Wilmington, NC
R05017-014-011-01O Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 9, Wilmington, NC
R05017-014-011-011 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 10, Wilmington, NC
R05017-014-011-012 Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 11, Wilmington, NC
R05017-014-011-013 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 12, Wilmington, NC
R050 17 -0 14-0 11-0 14 Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 13, Wilmington, NC
R05017-014-011-015 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 14, Wilmington, NC
R05017-014-011-0 16 Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 15, Wilmington, NC
R05017-014-011-017 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 16, Wilmington, NC
R05017-014-011-018 Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 17, Wilmington, NC
R05017-014-011-019 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 18, Wilmington, NC
R05017-014-011-020 Tar Heel Management & Maint Co $42,799 $42,799
354 Red Wing Lane, Unit 19, Wilmington, NC
R05017-014-011-021 Tar Heel Management & Maint Co $42,799 $42,799
355 Black Wing Place, Unit 20, Wilmington, NC
R05017-014-011-022 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 21, Wilmington, NC
R05017-014-011-023 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 22, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, NOVEMBER 30,2007 PAGE 428
Assessed Affirmed
Parcel ID Owner Value Value
R05017-0l4-011-024 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 23, Wilmington, NC
R05017-0l4-011-025 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 24, Wilmington, NC
R05017-014-011-026 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 25, Wilmington, NC
R05017-014-011-027 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 26, Wilmington, NC
R05017-014-011-028 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 27, Wilmington, NC
R05017-014-011-029 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 28, Wilmington, NC
R05017-014-011-030 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 29, Wilmington, NC
R05017-014-011-031 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 30, Wilmington, NC
R05017-014-011-032 Tar Heel Management & Maint Co $42,799 $42,799
358 Red Wing Lane, Unit 31, Wilmington, NC
R05017-014-011-033 Tar Heel Management & Maint Co $42,799 $42,799
359 Black Wing Place, Unit 32, Wilmington, NC
R05017-014-011-034 Tar Heel Management & Maint Co $42,799 $42,799
I 362 Red Wing Lane, Unit 33, Wilmington, NC
R05017-014-011-035 Tar Heel Management & Maint Co $42,799 $42,799
363 Black Wing Place, Unit 34, Wilmington, NC
R05017-014-011-036 Tar Heel Management & Maint Co $42,799 $42,799
362 Red Wing Lane, Unit 35, Wilmington, NC
R05017-014-011-037 Tar Heel Management & Maint Co $42,799 $42,799
363 Black Wing Place, Unit 36, Wilmington, NC
R05017-014-011-038 Tar Heel Management & Maint Co $42,799 $42,799
362 Red Wing Lane, Unit 37, Wilmington, NC
R05017-014-011-039 Tar Heel Management & Maint Co $42,799 $42,799
363 Black Wing Place, Unit 38, Wilmington, NC
R05017-014-011-040 Tar Heel Management & Maint Co $42,799 $42,799
362 Red Wing Lane, Unit 39, Wilmington, NC
R05017-014-011-041 Tar Heel Management & Maint Co $42,799 $42,799
363 Black Wing Place, Unit 40, Wilmington, NC
R05017-014-011-042 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 41, Wilmington, NC
R05017-014-011-043 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 42, Wilmington, NC
R05017-014-011-044 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 43, Wilmington, NC
R05017-014-011-045 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 44, Wilmington, NC
R05017-014-011-046 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 45, Wilmington, NC
R05017-014-011-047 Tar Heel Management & Maint Co $42,799 $42,799
361 Red Wing Lane, Unit 46, Wilmington, NC
I R05017-014-011-048 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 47, Wilmington, NC
R05017-014-011-049 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 48, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, NOVEMBER 30,2007 PAGE 429
Assessed Affirmed
Parcel ID Owner Value Value
R05017-014-011-050 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 49, Wilmington, NC
R05017-014-011-051 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 50, Wilmington, NC
R05017-014-011-052 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 51, Wilmington, NC
R05017-014-011-053 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 52, Wilmington, NC
R05017-014-011-054 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 53, Wilmington, NC
R05017-014-011-055 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 54, Wilmington, NC
R05017-014-011-056 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 55, Wilmington, NC
R05017-014-011-057 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 56, Wilmington, NC
R050l7-014-011-058 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 57, Wilmington, NC
R05017-014-011-059 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 58, Wilmington, NC
R05017-014-011-060 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 59, Wilmington, NC
R05017-014-011-061 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 60, Wilmington, NC
R05017-014-011-062 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 61, Wilmington, NC
R05017-014-011-063 Tar Heel Management & Maint Co $42,799 $42,799
357 Red Wing Lane, Unit 62, Wilmington, NC
R05017-014-011-064 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 63, Wilmington, NC
R05017-014-011-065 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 64, Wilmington, NC
R05017-014-011-066 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 65, Wilmington, NC
R050 17 -014-011-067 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 66, Wilmington, NC
R05017-014-011-068 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 67, Wilmington, NC
R05017-014-011-069 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 68, Wilmington, NC
R05017-014-0l1-070 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 69, Wilmington, NC
R05017-014-01l-071 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 70, Wilmington, NC
R050l7-0l4-011-072 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 71, Wilmington, NC
R050l7-0l4-011-073 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 72, Wilmington, NC
R05017-014-011-074 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 73, Wilmington, NC
R05017-014-011-075 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 74, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, NOVEMBER 30,2007 PAGE 430
Assessed Affirmed
Parcel ID Owner Value Value
R05017-014-011-076 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 75, Wilmington, NC
R05017-014-011-077 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 76, Wilmington, NC
R05017-014-011-078 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 77, Wilmington, NC
R05017-014-011-079 Tar Heel Management & Maint Co $42,799 $42,799
351 Red Wing Lane, Unit 78, Wilmington, NC
R05700-006-049-000 Thompson Daniel K Maria $455,324 $455,324
599 Airlie Road, Wilmington, NC
R061 05-0 1 0-0 1 0-000 Kelly Madeline C Life Estate $171,870 $171,870
3911 Westover Road, Wilmington, NC
R06206-0 12-00 1-002 Lupton Julian W Jr Peggy W $162,298 $162,298
5739 Camellia Lane, Wilmington, NC
R06700-005-131-000 Gattone Dean R Etal $458,978 $458,978
3714 Grantham Court, Wilmington, NC
R071 05-006-0 1 0-000- Richichi Paul Clara $306,443 $306,443
4402 Fireside Court, Wilmington, NC
R07116-008-0 14-000 Marshburn Teressa K $157,075 $157,075
105 Seminole Trail, Wilmington, NC
R07120-011-017-000 Dorn Dawn $265,544 $265,544
I 5008 Mako Drive, Wilmington, NC
R07616-004-020-000 Southerland Billy B Wanda $64,623 $64,623
5308 Peden Point Road, Wilmington, NC
R08217-006-015-000 Murrell John F Rose Marie $175,296 $175,296
401 McQuillan Drive, Wilmington, NC
R09213-011-001-000 Red Eye Properties $180,000 $180,000
116 N Fifth Avenue, Wilmington, NC
R09213-0 11-002-000 Red Eye Properties $180,000 $180,000
114 N Fifth Avenue, Wilmington, NC
ADDITIONAL ITEM
Tax Appraisal Supervisor Montgomery submitted revised tax assessments for David Jones Rentals
LLC on the following properties:
R060 18-002-004-000
R060 18-002-005-000
R061 06-00 1-00 1-00 1
2390 Carolina Beach Road, Wilmington, NC
2392 Carolina Beach Road, Wilmington, NC
o Oleander Drive, Wilmington, NC
$576,000
$1,468,971
$548,500
The Board directed staff to work with Ms. Beason and Mr. Jones, the property owners, before bringing the
appeals back to the Board for approval.
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 3:05 p.m. The meeting will convene December 6,2007 at 9:00 a.m.
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Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board
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