HomeMy WebLinkAboutE&R 2007-12-14
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, DECEMBER 14, 2007
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Friday, December 14,2007, 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.
BOOK 1
PAGE 436
Members present were: Chairman William A. Caster, Vice-Chairman Robert G. Greer, Commissioner
William A. Kopp, Jr. (morning session only); and Commissioner Nancy H. Pritchett (afternoon session only).
Commissioner Ted Davis, Jr. was absent.
Staff members present were: Tax Administrator Robert C. Glasgow, Assistant Tax Administrator
Roger Kelley, Appraisal Supervisor Henry 1. Montgomery, and Deputy Clerk to the Board Teresa P. Elmore.
Board of Equalization and Review Chairman Caster 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.
PENDING ACTION
Tax Administrator Glasgow reported on pending action from prior meetings and requested Board
action on the following:
Parcel ill
Owner
Assessed
Value
Affirmed
Value
November 9. 2007
R08514-008-007-000 O'Brien Christopher Diane Trust $152,451 $151,552
7508 Player Way, Wilmington, NC
After a review of the property, it was discovered that the enclosed porch did not have permanent walls
which resulted in a value reduction of$900. The Board affIrmed the value.
December 6. 2007
R057 1 4-009-034-000 Hardeen Theodore B Skipwith S $834,285 $825,000
2240 Bel Arbor Place, Wilmington, NC
Upon re-measuring the house, the square footage was corrected to 2,936 square feet. The Board
affirmed the value.
R06309-004-006-000 Woodward Joseph A Marie $613,045 $613,045
2811 Shandy Avenue, Wilmington, NC
At the December 6, 2007 meeting, the Board had directed staff to review the assessed values of
properties at 2809,2818,2819, and 2821 Shandy Avenue. After a field examination, the property
record cards were corrected showing increases in value for those properties. Upon Mr. Glasgow's
recommendation, the Board agreed to wait until next year to correct the assessed values due to the fact
that the property owners had not filed an appeal and the errors were found late in the year. The Board
affirmed the value of the Woodward property.
NEW BUSINESS
The Board agreed to hear an appeal filed by Ernest Bozeman of 7178 Carolina Beach Road. Mr.
Bozeman had filed appeals on four properties before the May 7, 2007 deadline, but he failed to respond to the
Value Change Notices ofJuly 3, 2007. Mr. Glasgow will notify Mr. Bozeman of the Board's decision to hear
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, DECEMBER 14, 2007
BOOK 1
PAGE 437
the late appeal.
TAX APPEAL PRESENTATIONS
The Board heard appeal presentations from the following individuals regarding the 2007 tax
assessment of real property:
1. Harold L. and Vivian Scharver, property owners of 404 Rivage Promenade, Wilmington, NC; Parcel
ID R07812-002-012-000
2. Albert Roy Syster, property owner of 8919 Sedgley Drive, Wilmington, NC; Parcel ill R08413-003-
026-000
3. Nancy J. Reaves, property owner of1610 Canal Drive, Carolina Beach, NC; Parcel ID R08807-017-
002-000
4. Charlette M. and Ernest O. Jones Jr., property owners of 1514 Canal Drive, Carolina Beach, NC;
Parcel ID R08807-020-003-00l
5. Rebecca Wilkins, property owner of 1314 Canal Drive, Carolina Beach, NC; Parcel ill R08811-007-
002-000
Break: Chairman Caster called a lunch break at 11:00 a.m. until 2:00 p.m.
6. Bonnie T. Warner, property owner of 1306, 1308, and 13 10 Canal Drive, Carolina Beach, NC; Parcel
ID R0881 1-007-004-000, R08811-007-005-000, and R08811-007-006-000
7. George Parrish, representing Jewel Armour Gourley, the property owner of 1302 Canal Drive,
Carolina Beach, NC; Parcel ID R0881 1-007-007-000
8. James Moore, property owner of 1301 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel ID
R0881 1-007 -010-000
9. Wayne Dewitt and Barbara C. Falls, property owners of 1309 N. Carolina Beach Avenue, Carolina
Beach, NC; Parcel ill R08811-007-013-000
10. Robert and Jill Shoffner, property owners of 13 11 N. Carolina Beach Avenue, Carolina Beach, NC;
Parcel ID R08811-007-014-000
11. Larry W. Brewer, property owner of 1315 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel ill
R08811-007-016-000
12. Meredith P. Ezzell, property owner of 1207 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel
ID R088l1-008-012-000
13. Catherine S. Thomas, property owner of12 1 5 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel
ID R0881 1-008-016-000
14. John N. Denning, property ownerof915 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel ID
R08815-005-0 1 9-000
15. Charles Hinson of Chelson Properties LLC, property owner of 815 N. Carolina Beach Avenue,
Carolina Beach, NC; Parcel ill R08815-008-003-000
16. Linda C. and Wayne Thrift, property owners of 803 N. Carolina Beach Avenue, Carolina Beach, NC;
Parcel ill R08815-008-010-000
17. Edward Lee Holland, property owner of 502 Canal Drive, Carolina Beach, NC; Parcel ill R08819-
004-009-000
18. Hilda P. Cox, property owner of 503 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel ID
R08 819-004-0 11-000
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, DECEMBER 14, 2007 PAGE 438
Assessed Affirmed
Parcel ID Owner Value Value
R05809-002-044-039 Gregory Lynne Eubank Etal $1,442,121 $1,442,121
2400 N Lumina Avenue Ext, Wrightsville Beach, NC
R07811-005-011-000 Detora Don Carol $297,321 $278,681
6204 Sugar Pine Drive, Wilmington, NC
R07812-002-0 12-000 Scharver Harold L Vivian $373,542 $367,503 - A Correction
404 Rivage Promenade, Wilmington, NC made in the type of porch
R07815-002-0 1 0-000 Nunnally Maryann KEtal $281,489 $281,489
105 Pitch Pine Court, Wilmington, NC
R07816-004-007 -000 Sullivan Joseph F Lucille M $285,837 $270,837
6240 Sugar Pine Drive, Wilmington, NC
R07905-002-009-000 Elden Leonard L III Nancy E $321,397 $321,397
936 Rivage Promenade, Wilmington, NC
R08407-001-017-000 Staropoli Dominick Marie $80,000 $80,000
319 The Cape Boulevard, Wilmington, NC
R08407 -001-025-000 Sanderson Homer Glenn $415,425 $411,546
219 The Cape Boulevard, Wilmington, NC
R08407 -001-037 -000 Musser Wayne E Karen M $273,176 $273,176
207 Rouen Court, Wilmington, NC
R08410-001-043-000 Wadman William M Linda $251,497 $251,497
224 Club Court, Wilmington, NC
R084 I 3-003-026-000 Syster Albert Roy Cheryl Lu $433,377 $418,530 - Adjusted to
I 8919 Sedgley Drive, Wilmington, NC market value
R08500-007 -024-000 Blackledge Michelle R $280,962 $280,962
505 Soundside Drive, Wilmington, NC
R08505-002-004-000 Staropoli Dominick A Marie Dee $80,000 $80,000
617 The Cape Boulevard, Wilmington, NC
R08807-016-003-000 Bullard Myrl S $391,000 $391,000
1712 Canal Drive, Carolina Beach, NC
R08807-016-004-000 Bullard John Robert Jr $496,447 $456,098
1710 Canal Drive, Carolina Beach, NC
R08807-017-002-000 Reaves Horace L Nancy J $535,540 $535,540
1610 Canal Drive, Carolina Beach, NC
R08807-020-003-001 Jones Ernest 0 Jr Charlette M $491,255 $483,459
1514 Canal Drive, Carolina Beach, NC
R08811-007-002-000 Williams Amy C $514,766 $514,766
1314 Canal Drive, Carolina Beach, NC
R08811-007 -004-000 Warner David E III Bonnie T $391,000 $391,000
1310 Canal Drive, Carolina Beach, NC
R08811-007 -005-000 Warner David E III $542,005 $489,153
1308 Canal Drive, Carolina Beach, NC
R08811-007-006-000 Warner Bonnie T $469,200 $469,200
1306 Canal Drive, Carolina Beach, NC
R0881 1-007-007-000 Gourley Jewel Armour $646,912 $594,176
1302 Canal Drive, Carolina Beach, NC
R08811-007-01O-000 Moore Helen L $773,748 $740,460
1301 N Carolina Beach Avenue, Carolina Beach, NC
R0881 1-007 -013-000 Falls Wayne Dewitt Barbara C $713,066 $680,188
1309 N Carolina Beach A venue, Carolina Beach, NC
I R08811-007-014-000 Shoffner Robert Jill $691,461 $666,590
1311 N Carolina Beach Avenue, Carolina Beach, NC
R088 11-007 -016-000 Brewer Larry W Judy D $710,667 $681,948
1315 N Carolina Beach A venue, Carolina Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, DECEMBER 14, 2007
Parcel ID
R088II-008-01O-000
R088l 1-008-012-000
R088I1-008-014-000
R088II-008-0 16-000
R08815-005-0 19-000
R088 I 5-008-003-000
R08815-008-0 1 0-000
R08815-011-015-000
R08815-0 11-020-000
R08819-004-009-000
R08819-004-011-000
R08819-004-033-000
Owner
Assessed
Value
BOOK 1
PAGE 439
Affirmed
Value
$654,133
$683,178
$666,157
$681,934
$678,706
$728,745
$707,278
$764,901
$705,337
$471,628
$722,798
$391,000
TAX APPEALS WITHDRAWN
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:
Killian Mary E G Paul W Jr $671,228
1203 N Carolina Beach Avenue, Carolina Beach, NC
Ezzell Meredith P $715,387
1207 N Carolina Beach Avenue, Carolina Beach, NC
Maginnes Philip R Jennifer M $693,104
1211 N Carolina Beach Avenue, Carolina Beach, NC
Thomas Catherine S $717,372
1215 N Carolina Beach Avenue, Carolina Beach, NC
Denning John N Etux $738,048
915 N Carolina Beach Avenue, Carolina Beach, NC
Chelson Properties LLC $775,180
815 N Carolina Beach Avenue, Carolina Beach, NC
Thrift Linda C Wayne $743,912
803 N Carolina Beach Avenue, Carolina Beach, NC
Dinero LLC $817,594
703 N Carolina Beach Avenue, Carolina Beach, NC
McGirt James Lee Susan D $754,129
713 N Carolina Beach Avenue, Carolina Beach, NC
Holland Edward Lee $514,456
502 Canal Drive, Carolina Beach, NC
Cox Hilda P $796,668
503 N Carolina Beach Avenue, Carolina Beach, NC
N C Horne Family Trust $391,000
500 Canal Drive, Carolina Beach, NC
Assessed Affirmed
Parcel- ID Owner Value Value
RO 1 020-002-0 12-000 Hobbs Donald Wayne Etal $519,111 $519,111
5009 Birds View Court, Wilmington, NC
R02900-003-079-000 Willis Cecil Deborah $299,150 $299,150
8704 Pinkerton Drive, Wilmington, NC
R04406-00 1-00 1-000 Parrish Carolyn B $247,151 $247,151
7238 Market Street, Wilmington, NC
R04 716-007 -006-001 518 North Second Street LLC $492,995 $492,995
518 N 2nd Street, Wilmington, NC
R050 17 -003-041-000 Franck John MArgie SEtal $119,821 $119,821
215 Hillsdale Drive, Wilmington, NC
R050 17 -007 -009-000 Forest Grove Properties LLC $292,068 $292,068
118 Hillsdale Drive, Wilmington, NC
R051 00-006-00 1-000 Trask Raiford G Jr $475,000 $475,000
2601 Middle Sound Loop Wilmington, NC
R051 00-006-0 15-000 Trask Raiford G Jr $692,494 $692,494
2601 Middle Sound Loop Wilmington, NC
R05508-002-0 15-096 United Zion LLC $69,831 $69,831
460 Racine Drive, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, DECEMBER 14, 2007 PAGE 440
Assessed Affirmed
Parcel ID Owner Value Value
R05520-003-037-000 Franck John M Agiro S $151,531 $151,531
230 Dixie Avenue, Wilmington, NC
R05619-006-00 1-000 Franck John MArgie SEtal $161,708 $161,708
6020 Park Avenue, Wilmington, NC
R05619-006-006-000 Franck John MArgie SEtal $161,708 $161,708
6008 Park Avenue, Wilmington, NC
R05619-006-009-000 Franck John MArgie SEtal $161,708 $161,708
6010 Park Avenue, Wilmington, NC
R05720-021-0 19-000 Markham Samuel P $766,143 $766,143
7 W Greensboro Street, Wilmington, NC
R060 19-006-0 12-047 Johnson Esther Lois $128,241 $128,241
1162 Shipyard Boulevard, Wilmington, NC
R061 00-00 1-125-000 Baddour Madeleine $310,425 $310,425
509 Wallington Wilmington, NC
R061 08-004-004-000 Forest Grove Properties LLC $146,396 $146,396
5041 Peachtree Avenue, Wilmington, NC
R061 08-004-005-000 Forest Grove Properties LLC $146,396 $146,396
5039 Peachtree Avenue, Wilmington, NC
R06117-006-002-000 Everett Rowland Grace $201,020 $201,020
305 Longstreet Drive, Wilmington, NC
R06119-009-008-000 Chambers Earl M Sr Julie Ann $399,525 $399,525
I 4608 Bentley Drive, Wilmington, NC
R06700-006-004-000 Coastal Investments Inc $746,641 $746,641
3642 Masonboro Loop Wilmington, NC
R06705-005-008-000 Morvil David B Rebecca H $228,205 $228,205
5004 W Villa Place, Wilmington, NC
R07117 -001-004-000 Parker Paul G Revoc Trust $189,450 $189,450
114 Horn Road, Wilmington, NC
R07117 -001-007 -000 Parker Anne M Revoc Trust $189,450 $189,450
102 Horn Road, Wilmington, NC
R07117-001-008-000 Parker Paul G Revoc Trust $189,450 $189,450
98 Horn Road, Wilmington, NC
R07120-007 -002-000 Wheeler Patricia A Etal $362,239 $362,239
5809 Seabouy Circle, Wilmington, NC
R07811-005-012-000 Fishero Donald W Maxine B $278,681 $278,681
6202 Sugar Pine Drive, Wilmington, NC
R08413-007 -009-000 Gallagher Bernard F Patti Ann $358,922 $358,922
402 Bobby Jones Drive, Wilmington, NC
R08500-002-203-000 Stack Joseph Tanya $230,349 $230,349
717 Ocracoke Drive, Wilmington, NC
R08513-00 1-005-000 Homacy Anthony A Ann P $286,821 $286,821
8828 W Telfair Circle, Wilmington, NC
R08513-003-022-000 Scales Family Trust $142,338 $142,338
504 Capeside Drive, Wilmington, NC
R08817-006-009-000 Lakey Thomas H $167,689 $167,689
608 Rocky Mount A venue, Wilmington, NC
R08818-009-006-000 Bachman Oliver J Jennifer K $214,712 $214,712
308 Wilson Avenue, Wilmington, NC
I R08818-016-001-000 East Doris SEtal $682,844 $682,844
318 Canal Drive, Carolina Beach, NC
R090 1 0-0 11-00 1-025 Holdren Robin SEtal $417,148 $417,148
318 Columbia Avenue, W rightsville Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, DECEMBER 14, 2007
Parcel ID
R090 10-027 -004-000
R090 1 0-034-00 1-008
R090 1 0-034-00 1-009
R090 13-008-0 1 0-000
R090 13-0 13-009-000
R09120-002-00 1-000
R09205-022-0 15-000
R09213-006-003-00 1
R09213-006-003-002
R09217 -017 -020-001
R09217 -017 -020-002
R09217-017-023-001
R09217-017-023-002
R09217-017-024-001
R09217 -017 -024-002
R06308-0 13-005-00 1
R090 14-0 14-002-000
Owner
Assessed
Value
Swaringen Jean S $223,720
204 Spartanburg Avenue, Wrightsville Beach, NC,
Gottesman Robert A $255,037
305 Greenville Avenue, Wilmington, NC
Kochik Scott A Monica G $255,037
305 Greenville A venue, Wilmington, NC
Atkinson Ray M Jr Jeane H $185,028
504 North Carolina Avenue, Wilmington, NC
Halo Development LLC $13,200
706 Ocean Boulevard, Carolina Beach, NC
Beulah Owens Life Estate $221,704
314 S Sixth Avenue, Wilmington, NC
Lechiara Patricia P $474,893
135 Clementree Lane, Wilmington, NC
Murray James Dorothy $514,002
230 N Third Avenue, Kure Beach, NC
Murray James Dorothy $514,002
230 N Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
306 S Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
306 S Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
302 S Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
302 S Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
322 S Third Avenue, Kure Beach, NC
Murray James Dorothy $513,192
322 S Third Avenue, Kure Beach, NC
Markham Samuel P $749,633
7 E Birmingham Street, Kure Beach, NC
Samuels Timothy D Wendy M $871,332
1306 S Lake Park Boulevard, Kure Beach, NC
MEETING SCHEDULE
The Board scheduled the following meetings:
Thursday, January 3,2008,9:00 a.m. - 3:30 p.m.
Friday, January 11, 2008, 9:00 a.m. - 5:00 p.m.
Wednesday, January 16, 2008, 9 a.m. - 5:00 p.m.
Wednesday, January 30,2008,9 a.m. - 5:00 p.m.
BOOK 1
PAGE 441
Affirmed
Value
$223,720
$255,037
$255,037
$185,028
$13,200
$221,704
$474,893
$514,002
$514,002
$513,192
$513,192
$513,192
$513,192
$513,192
$513,192
$749,633
$871,332
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 5:05 p.m. The meeting will convene December 18, 2007 at 9:00 a.m.
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Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board