E&R 2008-02-27
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 27, 2008
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Wednesday, February 27,2008,
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 of the meeting was to hear appeals flIed by property
owners regarding their 2007 tax value assessments. .
BOOK 1
PAGE 470
Members present were: Chairman William A. Caster, Vice-Chairman Robert G. Greer, and
Commissioner William A. Kopp, Jr.
Commissioner Ted Davis, Jr. and Commissioner Nancy H. Pritchett were absent.
Staff members present were: Assistant Tax Administrator Roger Kelley, Appraisal Supervisor Henry
J. Montgomery, Tax Appraiser Pete Richardson, and Deputy Clerk to the Board Teresa P. Elmore.
Board of Equalization and Review Chairman Caster called the meeting to order. Appellants were
informed that the Board would hear the appeals and make decisions following the hearings and that each
appellant would be notified 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. Ann Brandstaetter, property owner of21 Palmetto Drive, Wrightsville Beach, NC; Parcel ill R05716-
003-022-000
2. William L. Jump, property owner of 6325 Old Orchard Drive, Wilmington, NC; Parcel ID R05616-
008-007 -000
3. Karl Allen, property owner of23 Palmetto Drive, Wrightsville Beach, NC; Parcel ID R05716-003-
023-000
4. Joseph O. Taylor, Jr., property owner of 22 Palmetto Drive, Wrightsville Beach, NC; Parcel ID
R057 1 6-004-002-000
5. Steven D. and Patricia M. Baker, property owners of 122 Stokley Drive, Wilmington, NC; Parcel ill
R05714-009-0 13-000
6. Bruce Chappell and Hector Ingraham, representatives of Christine Chappell, property owner of 125
Parmele Boulevard, Wrightsville Beach, NC; Parcel ID R057l6-004-0l5-000
7. Joanne Schiltz and daughter, Pam Schiltz, property owners of214 N. Channel Drive, Wrightsville
Beach, NC; Parcel ID R05720-01O-001-000
8. Henry Davis Von Oesen, property owner of 13 W. Fayetteville Street, Wrightsville Beach, NC; Parcel
ID R05720-032-013-000
9. Nelson Britto, property owner of 1 Sandpiper Street, Wrightsville Beach, NC; Parcel ill R058l3-009-
011-002
10. Nicholas J. and Mary F. Nolan, property owners of30l S. Eighth Street, Carolina Beach, NC; Parcel
ID R09005-019-001-000
11. Charles and Sherry Collins, representing Norman E. Collins Life Estate, property owner of 309 N.
Avenue, Kure Beach, NC; Parcel ID R09213-002-001-000
Break: Chairman Caster called a break at 12:15 p.m. until 12:40 p.m.
12. Carlton E. Kimbro Jr., property owner of 1100 Pointe Summerset Drive, Wilmington, NC; Parcel ill
R05608-004-035-000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 27, 2008
BOOK 1
PAGE 471
13. Henry R. Temple and son, Spencer Temple, property owners of21O N Channel Drive, Wrightsville
Beach, NC; Parcel ID R05720-0 1 0-003-000
14. Thomas V. Long II, property owner of 112 Cypress Avenue, Wilmington, NC; Parcel ID R06307-
008-019-001
15. Ethel A Taylor, property owner of 313 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ID
R06311-002-00 1-000
16. Hugh MacRae II and Lee Crouch, representing Carolyn B. Smith Trust, property owner of 311 S.
Lumina Avenue, Wrightsville Beach, NC; Parcel ID R063 12-006-003-000
17. Wallace Murchison, representing Lucille M. Marvin Heirs Etal, property owner of 840 Schloss Street,
Wrightsville Beach, NC; Parcel ID R06318-005-019-000
18. William W. Stanfield, property owner of755 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ill
R06319-0 1 0-004-000
19. William Rhett Taber III, property owner of 904 and 906 Schloss Street, Wrightsville Beach, NC;
Parcel ID R06806-004-0l4-000 and R06806-004-015-000
20. Ma Diaping, property owner of368 Friendly Lane, Wilmington, NC; Parcel ill R07200-008-025-000
21. David B. Butts, property owner of 53 1 S. Third Avenue, Kure Beach, NC; Parcel ID R09405-003-
010-000
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Parcel ID
R05716-003-022-000
R050 14-009-033-000
R05608-004-008-000
R05608-004-035-000
R056 I 6-008-007 -000
R05714-009-0 13-000
R05716-003-023-000
R05716-004-002-000
R05716-004-0 15-000
R05719-003-002-000
R05720-0 1 0-00 1-000
SGS
Allen Linda C Living Trst Etal
23 Palmetto Drive, Wrightsville Beach, NC
Vice-Chairman Greer voted in opposition. He supported increasing the building value
while reducing the land value.
Taylor Joseph 0 Jr Virginia
22 Palmetto Drive, Wrightsville Beach, NC
Vice-Chairman Greer voted in opposition. He supported increasing the building value
while reducing the land value.
Chappell Christine Rev Trust $2,023,303
125 Parmele Boulevard, Wrightsville Beach, NC
Saffo George Peter Bebe C $1,737,372
470 Causeway Drive, Wrightsville Beach, NC
Owner
Assessed
Value
$1,023,949
Brandstaetter E Ann Family Tr
21 Palmetto Drive, Wrightsville Beach, NC
Brockway William R Jr Theresa
763 Timber Lane, Wilmington, NC
Fullwood Ernest B Irene
1 I I Cavalier Drive, Wilmington, NC
Kimbro Carlton E Jr Marilyn W $445,343
1100 Pointe Summerset Drive, Wilmington, NC
Jump William L Betty J $465,032
6325 Old Orchard Drive, Wilmington, NC
$249,989
$130,000
Baker Steven D Patricia M
122 Stokley Drive, Wilmington, NC
$478,360
$2,270,477
$2,126,781
Affirmed
Value
$1,004,158
$255,950
$ 130,000
$435,864 - Corrected
upstairs to unfInished area
Postponed - Staff is to re-
check measurements and
for obsolescence
$458,360 - Reduced lots
116-122 Stokley Drive to
$300,000 from 320,000
$2,270,477
$2,110,999
$1,978,190 - Reduced
land value to $1,500,000
$1,524,717 - Staff
corrected values after site
inspection
Schiltz Charles Joanne $1,656,302 $1,595,865 - Reduced
214 N. Channel Drive, Wrightsville Beach, NC land value to $1,500,000
The Board directed staff to review other similar sized lots in this area on N. Channel Drive.
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, FEBRUARY 27, 2008 PAGE 472
Assessed Affirmed
Parcel ID Owner Value Value
R05720-0 1 0-003-000 Temple R Henry Margaret S $1,771,271 $1,644,714 - Staff
210 N Channel Drive, Wrightsville Beach, NC corrected CDU to Average
R05720-032-0 I 3-000 Von Oesen Henry Davis Etal $ I ,084,530 $1,001,340 - Corrected
13 W Fayetteville Street, Wrightsville Beach, NC 4 baths to 3 Y2
R05813-009-011-002 Britto Nelson Mary $687,862 $687,862
1 Sandpiper Street, Wrightsville Beach, NC
R06208-007 -004-014 Pridgen Mack D III $719,564 $719,564
34 I Bradley Drive, Wilmington, NC
R09005-0 19-00 I -000 Nolan Nicholas J Sr Mary F $353,312 $353,312
301 S Eighth Street, Carolina Beach, NC
ROn I 3-002-00 I -000 Collins Norman E Life Estate $54 I ,627 $513,179 - Changed
309 N Avenue, Carolina Beach, NC effective year to 1978
R057 I 6-006-004-000 Lindsay Neill A III $1,951,741 $1,913,820
25 Lagoon Drive, Wrightsville Beach, NC
R05716-008-002-000 Lindsay Neill A III $842,313 $816,666
1403 N Lumina Avenue, Wrightsville Beach, NC
R06307 -008-019-00 I Long Thomas V II SvetIana P $656,680 $612,348 - Reduced land
112 Cypress Avenue, Wilmington, NC value by additional 5%
for drainage problem
R06307-011-007-000 Whitlock James Allan $842,986 $794,298
121 S Channel Drive, Wilmington, NC
I R063 I 1-002-00 I -000 Taylor Ethel A Etal $1,910,362 $1,843,445
313 S Lumina Avenue, Wrightsville Beach, NC
R063 12-006-001-000 Murchison Charlotte SEtal $1,885,909 $ I ,885,489
303 S Lumina Avenue, Wrightsville Beach, NC
R06312-006-003-000 Smith Carolyn B Tr $1,870,420 $1,829,949
311 S Lumina Avenue, Wrightsville Beach, NC
R06315-005-00 1-000 Setzler Ralph C Peggy B $1,029,753 $992,606
622 Coburn Avenue, Wrightsville Beach, NC
R06318-005-0 19-000 Marvin Lucille M Hrs Etal $760,000 $760,000
840 Schloss Street, Wrightsville Beach, NC
R063 19-010-004-000 StanfIeld William W Alice F $1,886,353 $1,760,949 - Reduced
755 S Lumina Avenue, WrightsviIle Beach, NC land value to $1,200,000
R06319-0 12-008-002 Jones Brian A Lucy R $926,429 $890,883
802 S Lumina Avenue, WrightsviIle Beach, NC
R06505-008-006-000 Anderson Raymond Olive $10 1 ,563 $101,092
2821 Graham Street, Wilmington, NC
R06806-004-0 14-000 Taber William Rhett III Etal $2,283,781 $1,835,487 - Reduced
904 Schloss Street, Wrightsville Beach, NC land value by 20% for
USCG encroachment
R06806-004-0 15-000 Taber William Rhett III Etal $2,027,357 $2,008,715
906 Schloss Street, WrightsviIle Beach, NC
R07200-008-025-000 Diaping Ma $669,856 $619,856 - Reduced land
368 Friendly Lane, Wilmington, NC value by $50,000
R07812-005-022-000 Van Zelm Hugh H Sheila K $228,455 $228,455
346 Chattooga Place Drive, Wilmington, NC
R08200-00 1-15 5-000 Rhoad Robert Dawson Jr $193,886 $193,886
6607 Danton Street, Wilmington, NC
I R09405-003-0 1 0-000 Butts David B Elecia B $408,426 $402,138
53 I S Third A venue, Kure Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 27, 2008
TAX APPEALS WITHDRAWN
Assistant Tax Administrator Kelley 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 473
Assessed Affirmed
Parcel ID Owner Value Value
R02920-003-024-000 Hertz Steven J Alison L $905,490 $905,490
8902 Saint Ives Place, Wilmington, NC
R03 718-007 -035-000 King Edsel 0 Barbara A $340,594 $340,594
130 Spring Creek Lane, Wilmington, NC
R03 805-00 I -002-000 Youngs Gettine Davis Rev Trust $180,400 $180,400
8513 Bald Eagle Lane, Wilmington, NC
R03 805-00 1-003-000 Youngs Gettine D Rev Tr Etal $180,400 $180,400
85 17 Bald Eagle Lane, Wilmington, NC
R03 805-00 I -004-000 Youngs Gettine D Rev Tr Etal $419,087 $419,087
8521 Bald Eagle Lane, Wilmington, NC
R04419-00 I -065-000 Holdridge Diana C $534,813 $534,813
6940 Runningbrook Terrace, Wilmington, NC
R05411-0 15-003-004 Prince David C $120,729 $120,729
2214 Wrightsville Avenue, Wilmington, NC
R05611-002-007-011 Snider Donald G Billie M $316,814 $316,814
147 Bradley Pines Drive, Wilmington
R05612-001-005-000 Wright Edsel R Maxine H $102,435 $102,435
126 Telephone Road, Wilmington, NC
R05719-003-011-000 Horton Ralph T Sr Dorothy F $1,740,425 $1,760,949
442 Causeway Drive, Wrightsville Beach, NC
R060 13-0 I 6-102-000 Eckstein Gerald Rae Lynn $196,273 $196,273
2334 Adams Street, Wilmington, NC
R06319-005-009-000 Pugh Elizabeth Yvonne $983,655 $983,655
12 Sunset Avenue, Wrightsville Beach, NC
R06500-003- I 28-000 Byrum Rebecca L $174,000 $174,000
1521 Wagon Court, Wilmington, NC
R06520-007 -041-000 Roscoe Mikell A $191,000 $191,000
912 Taliga Lane, Wilmington, NC
R06520-007 -07 6-000 Lancaster Elizabeth C $195,000 $195,000
3703 Habberline Street, Wilmington, NC
R06520-007 -077 -000 Walker James C Maureen J $239,000 $239,000
3701 Habberline Street, Wilmington, NC
R06520-008-035-000 Eng Joe Sara R $223,000 $223,000
3709 New Holland Drive, Wilmington, NC
R08207-001-017-000 Spragg William D Cathryne F $118,309 $118,309
7113 Myrtle Grove Road, Wilmington, NC
R08806-005-030-000 United Zion LLC $503,569 $503,569
126 Spencer Farlow Drive, Carolina Beach, NC
R08818-008-0 10-000 Bigley Gerald P $800,000 $800,000
505 N Lake Park Boulevard, Carolina Beach, NC
R090 1 0-027 -002-000 Myers Patricia F Hobbs Hrs $190,021 $190,021
214 Spartanburg A venue, Carolina Beach, NC
R09014-017-005-000 Miller Gary Melody Rev Trust $185,028 $185,028
40 I North Carolina A venue, Carolina Beach, NC
R09014-017-006-000 Miller Gary Melody J $334,641 $334,64 I
403 North Carolina Avenue, Carolina Beach, NC
R090 I 8-001-004-000 Beasley W C F J Life Est Etal $304,152 $304,152
304 Ocean Boulevard, Carolina Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 27, 2008
Parcel ID
Owner
Assessed
Value
Affirmed
Value
R09316-002-00 1-803
Jackson William C Kathryn C $459,410
1100 S Fort Fisher Boulevard, Kure Beach, NC
$459,410
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BOOK 1
PAGE 474
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 6:00 p.m. The meeting will convene March 7,2008 at 9:00 a.m.
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board
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