E&R 2008-01-16
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, JANUARY 16, 2008
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Wednesday, January 16, 2008,
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.
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BOOK 1
PAGE 453
Members present were: Chairman William A. Caster (afternoon session only), Vice-Chairman Robert
G. Greer, Commissioner Ted Davis, Jr. (morning session only) and Commissioner William A. Kopp, Jr.
Commissioner Nancy H. Pritchett 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 Vice-Chairman Greer called the meeting to order. Appellants were
informed that the Board would hear the appeals and make decisions following the hearings and that the Tax
Administrator would 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:
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John Lloyd ofD.R. Associates LLC, property owner of310 L Avenue, Kure Beach, NC; Parcel ID
R09213-007 -010-000
Ted Y. Prevatte, property owner of 514 I Avenue, Kure Beach, NC; Parcel ID R092 1 7-012-004-000
Sherwood L. Whitman, property owner of 314 S. Fourth Avenue, Kure Beach, NC; Parcel ID
R092 1 7-016-020-000
Charles D Mullen, property owner of 409 S. Third Avenue, 305 K Avenue, and 204 S. Fourth
Avenue, Kure Beach, NC; Parcel ID R092 1 7-021 -002-000, R09213-0 16-002-000, and R092 1 7-011-
013-000
James H. and Robin C. Robertson, property owners of 3 1 3 H Avenue, Kure Beach, NC; Parcel ID
R09217 -022-001-000
Timothy G. and Lea Ann Bullard, property owners of 433 S. Fifth Avenue and 410 G Avenue, Kure
Beach, NC; Parcel ill R09217-023-008-000 and R092 1 7-023-011-000
Billie D. and June W. Bradley, property owners of534 S. Fourth Avenue, Kure Beach, NC; Parcel ill
R09405-00 1 -0 1 2-000
William P. Whitlow, property owner of535 S. Fourth Avenue, Kure Beach, NC; Parcel ID R09405-
002-011-000
Joseph Hanselmann, property owner of615 S. Fourth Avenue, Kure Beach, NC; Parcel ID R09405-
009-005-000
Break: Vice-Chairman Greer called a lunch break at 12:45 p.m. Chairman Caster reconvened at 1 :00 p.m.
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10. Jane Firey, spokesperson, and Gurney T. Hood, the property owner 0009 K Avenue, 529 S. Fourth
Avenue, 530 S. Third Avenue, and 534 S. Third Avenue, Kure Beach, NC; Parcel ID R09213-016-
003-000, R09405-002-009-000, R09405-002-017-000, and R09405-002-025-000
11. Aretta S. Craven, property owner of 637 and 639 S. Third Avenue, Kure Beach, NC; Parcel ill
R09405-008-0 1 0-000 and R09405-008-025-000
12. David M. Rutti, property owner of342 S. Third Avenue, Kure Beach, NC; Parcel ID R09217-017-
012-000
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
EQUALIZATION AND REVIEW, JANUARY 16, 2008 PAGE 454
Assessed Affirmed
Parcel ID Owner Value Value
R08211-002-025-000 Bordeaux Daniel R Etal $50,000 $50,000
338 Seaview Road, Wilmington, NC
R09213 -007 -010-000 DR Associates LLC $470,943 $411,416 - Reduced value
310 L Avenue, Kure Beach, NC of house to $55,000
R09213-007 -022-000 Hill James G Jr Rebecca B $458,306 $458,306
309 M Avenue, Kure Beach, NC
R09213-008-006-000 Hall Herbert P Suzanne B $412,030 $412,030
217 N Fourth Avenue, Kure Beach, NC
R09217 -012-004-000 Prevatte Ted YEllen T $318,939 $318,939
514 I Avenue, Kure Beach, NC
R09217 -016-020-000 Whitman Sherwood L $369,558 $277,236 - Reduced land
314 S Fourth Avenue, Kure Beach, NC value by 25% for flooding
R09217 -018-005-000 Adams Dorothy D $486,256 $486,256
317 S Third Avenue, Kure Beach, NC
R09217-021-002-000 Mullen Charles D Patricia M $481,971 $471,298
409 S Third Avenue, Kure Beach, NC
R09217 -022-001-000 Robertson James H Robin C $425,322 $374,547 - Reduced land!
313 H Avenue, Kure Beach, NC house by $20,000 each
R09217-023-008-000 Bullard Timothy G Lea Ann $320,091 $300,000 - Reduced
433 S Fifth Avenue, Kure Beach, NC value of house to $75,000
R09217-023-011-000 Bullard Timothy G Lea Ann $218,255 $213,533
410 G Avenue, Kure Beach, NC
R09217 -023-015-000 Honeycutt Kenneth 0 Kitty R $412,198 $412,198
426 S Fourth Avenue, Kure Beach, NC
R09405-00 1-003-000 Goodman Jack $379,021 $379,021
513 S Fifth Avenue, Kure Beach, NC
R09405-00 1-0 12-000 Bradley Billie D June W $403,676 $395,402
534 S Fourth Avenue, Kure Beach, NC
R09405-002-0 11-000 Whitlow William P Nina S $306,732 $306,732
535 S Fourth Avenue, Kure Beach, NC
R09405-003-0 10-000 Butts David B Elecia B $408,426 $408,426
531 S Third Avenue, Kure Beach, NC
R09405-003-0 11-000 Brinkley Jesse G Betty P $260,862 $260,862
533 S Third Avenue, Kure Beach, NC
R09405-009-005-000 Hanselmann Joseph Maria $761,145 $747,432
615 S Fourth Avenue, Kure Beach, NC
R09405-009-0 18-000 Jenkins B H Cynthia E Hix $230,363 $230,363
310 E Avenue, Kure Beach, NC
R09405-009-030-000 Ryczek Walter S $446,317 $446,317
602 S Third Avenue, Kure Beach, NC
R09213-0 16-002-000 Mullen Charles D Patricia M $449,218 $430,162 - Reduced value
305 K Avenue, Kure Beach, NC of house to $70,000
R09213-0 16-003-000 Hood Gurney T $715,124 $634,210 - Adjusted to
309 K Avenue, Kure Beach, NC market approach value
R09217-011-013-000 Mullen Charles D Patricia M $348,198 $343,737 - 10% adjust-
204 S Fourth Avenue, Kure Beach, NC ment off value of house
R09217-017-012-000 Rutti David M Catherine J $460,781 $443,000 - Reduced
342 S Third Avenue, Kure Beach, NC value of house to $83,000
R09217-022-013-000 Ward Neal R Sharon M $491,758 $488,217
434 S Third Avenue, Kure Beach, NC
R09217-022-023-000 Hall Richard M Janet W $424,088 $424,088
309 H Avenue, Kure Beach, NC
R09405-00 1-0 15-000 Shank Edward J Carolyn S $395,370 $395,370
514 S Fourth Avenue, Kure Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, JANUARY 16, 2008
BOOK 1
PAGE 455
Parcel ID
Owner
Assessed
Value
Affirmed
Value
R09405-00 1-0 16-000
Shank Edward J Carolyn S $240,000
514 S Fourth Avenue, Kure Beach, NC
Hood Gurney T $362,377
529 S Fourth Avenue, Kure Beach, NC
Hood Gurney T $460,059
530 S Third Avenue, Kure Beach, NC
Hood Gurney T $160,670
534 S Third Avenue, Kure Beach, NC
Craven S Neal Aretta S $383,314
639 S Third Avenue, Kure Beach, NC
Taylor Marion P $478,664
618 S Fort Fisher Boulevard, Kure Beach, NC
Stevens David B Jr Mary Rev Tr $281,735
610 S Fort Fisher Boulevard, Kure Beach, NC
Craven S Neal Aretta S $369,567
637 S Third Avenue, Kure Beach, NC
Cox Gary W Sandra L $462,021
302 Davis Road, Kure Beach, NC
Bergemann Robert E Linda A $468,379
305 E Avenue, Kure Beach, NC
Cox Gary W Sandra L $672,713
309 Davis Road, Kure Beach, NC
$369,140 - Adjusted to
cost approach value
$454,205
$449,782
$653,907
$240,000
R09405-002-009-000
$360,178 - Corrected code
for a shed
$415,060 - Adjusted for
effective age/condition
$160,670
R09405-002-0 17 -000
R09405-002-025-000
R09405-008-0 1 0-000
$347,698 - Adjusted to
market approach value
$475,576
$281,735
R09405-008-0 19-000
R09405-008-022-000
R09405-008-025-000
R09405-0 14-00 1-000
R09405-0 14-006-003
R09308-004-002-000
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:
Assessed Affirmed
Parcel ID Owner Value Value
R02612-00 1-002-000 Bessemer Improvement Co $90,774 $90,774
3301 COIporate Drive, Wilmington, NC
R02612-00 1-006-000 Bessemer Improvement Co $92,791 $92,791
4619 NE Northchase Parkway, Wilmington, NC
R06520-009-003-000 Shelton Ronald B Suzanne D $246,542 $246,542
3806 New Holland Drive, Wilmington, NC
R08811-007-012-000 Singhisen Ruby T $675,000 $675,000
1307 N Carolina Beach Avenue, Carolina Beach, NC
R09217-011-013-000 Mullen Charles D Patricia M $348,597 $348,597
204 S Fourth Avenue, Carolina Beach, NC
R09308-003-0 1 0-000 Tartline Peter J Rebecca T
717 Fourth Ext Avenue, Kure Beach, NC $492,029 $492,029
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 2:50 p.m. The meeting will convene January 30, 2008 at 9:00 a.m.
Respectfully submitted,
J~p~
Teresa P. Elmore
Deputy Clerk to the Board
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