E&R 2008-03-07
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BOOK 1
PAGE 475
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 7, 2008
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Friday, March 7,2008, at 9:00
a.m. in Conference Room 60 I of the New Hanover County Government Center, 230 Government Center Drive,
Wilmington, North Carolina. The purpose ofthe meeting was to hear appeals flIed by property owners regarding
their tax value assessments.
Members present were: Chairman William A. Caster (morning session only), Vice-Chairman Robert G.
Greer (afternoon session only), Commissioner William A. Kopp, Jr. and Commissioner Nancy H. Pritchett.
Commissioner Ted Davis, Jr. was absent.
Staff members present were: Assistant Tax Administrator Roger Kelley, Appraisal Supervisor Henry J.
Montgomery, Appraiser Pete Richardson, and Deputy Clerk to the Board Kymberleigh G. Crowell.
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 the Assistant 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:
1. William Ambrose, property owner of 1110 Merchant Ln., Carolina Beach, NC R088l4-004-02S-000.
2. Walter Bunn, property owner of 1102 Merchant Ln., Carolina Beach, NC; R08814-004-029-000.
3. Robert H. Lewis, property owner of 670-1 04 Saint Joseph St., Carolina Beach, NC; R08818-006-0S0-027.
4. Linda E. Dameron, property owner, and Charles Bell, of S09 Hamlet Ct., Carolina Beach, NC; R0900S-
016-001-000.
S. Jerry A. Royals, property owner of609 Fayetteville Ave., Carolina Beach, NC; R0900S-018-006-000.
6. Hazel Coale, representing the Hazel Coale Rev Living Trust, property owner of 800 Clarendon Ave.,
Carolina Beach, NC; R0900S-021-002-000.
7. Thomas H. Lakey, property owner ofS02 Ocean Blv., Carolina Beach, NC; R09013-011-01I-000.
8. Kenneth Wilson, representing Karen M. Wilson, property owner of 1311 S. Lake Park Blv., Carolina
Beach, NC; R090 18-004-006-0 16.
9. Pete Richardson, Tax Department Appraiser, representing Eleanor A. Driscoll, property owner of 3907 E.
Scots PI., Wilmington, NC; R06617-002-027-000.
10. Pete Richardson, Tax Department Appraiser, representing WICAPP LLC, property owner of 4824
Whitner Dr., Wilmington, NC; R06100-00l-089-000.
11. Pete Richardson, Tax Department Appraiser, representing Karl C. and Donna N. Saliba, property owners
of234 Water Oak Cir., Kure Beach, NC; R09312-003-0I2-000.
Break: Chairman Caster called for a break at 11 :4S a.m. Vice-Chairman Greer reconvened at 1 :03 p.m.
12. Lilian A. Kreulen, property owner of 1009 Futch Creek Rd., Wilmington, NC; R02919-001-031-000.
13. Lanty Smith, property owner of3 Inlet Hook Rd., Wilmington, NC; R03811-002-006-000.
14. Judson Gee, representing Judson H. Gee ETAL, property owner of3 W. Fayetteville St., Wrightsville
Beach, NC; ROS720-032-008-000.
IS. George Jones, representing Sea Oats Associates ETAL, property owner of 1711 N. Lumina Ave.,
Wrightsville Beach, NC; R05813-001-007-004.
16. David Scobie, representing Betsy B. Scobie ETAL, property owner of 706 N. Carolina Beach Ave.,
Carolina Beach, NC; R088IS-OI0-007-001.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 7, 2008
BOOK 1
PAGE 476
17. James Allan Whitlock, property owner of 121 S. Channel Dr., Wrightsville Beach, NC; R06307 -011-007-
000.
18. William Catoe, Jr., property owner of818 N. Fort Fisher Blv., Kure Beach, NC; R09205-017-011-000.
19. Leaton C. Meachum, property owner of 125 Clementree Ln., Kure Beach, NC; R09205-022-017-000.
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ID Owner Value Value
R05813-001-007-004 Sea Oats Associates ET AL $2,385,275 $2,266,759
1711 N. Lumina Ave., Wrightsville Beach, NC
R06617-002-027-000 Driscoll Eleanor A. $264,443 $264,443
3907 E. Scots PI., Wilmington, NC
R08806-005-029-000 RLP LLC $526,156 $526,156
125 Spencer Farlow Dr., Carolina Beach, NC
R08811-013-01O-001 Fay D Inc. $352,589 $352,589
1302 N. Carolina Beach Ave., Carolina Beach, NC
R08814-004-025-000 Ambrose William A. Annette B. $1,007,581 $1,007,581
I I 10 Merchant Ln., Carolina Beach, NC
R088 14-004-029-000 Bunn Walter E. Sherrel S. $993,490 $996,902
1102 Merchant Ln., Carolina Beach, NC
R08815-004-00 I -Oe2 Lyons Frank G. Toni E. $284,329 $279,763
918 N. Carolina Beach Ave., Carolina Beach, NC
R088 I 8-006-050-027 Lewis Robert H. $467,327 $478,519
670 Saint Joseph St., Carolina Beach, NC
R09005-0 16-00 I -000 Dameron M. Blake Linda E. $354,104 $354,104
509 Hamlet Ave., Carolina Beach, NC
R09005-0 18-006-000 Royals Jerry A Peggy K $371,768 $371,768
609 Fayetteville Ave., Carolina Beach, NC
R09005-021-002-000 Coale Hazel Rev Living Trust $364,310 $364,310
800 Clarendon Ave., Carolina Beach, NC
R09013-011-011-000 Lakey Thomas H. Jacqueline $266,016 $266,016
502 Ocean Blv., Carolina Beach, NC
R090 I 3-0 14-0 19-000 Wrangell Homes Inc. $204,000 $204,000
803 North Carolina Ave., Carolina Beach, NC
R090 18-003-002-00 1 Friend Tonya John $515,894 $515,894
1311 BowfIn Ln., Carolina Beach, NC
R090 18-004-006-0 16 Wilson Karen M. $279,145 Tabled until
131 I S. Lake Park Blv., Carolina Beach, NC March 20, 2008
R093 12-001-004-000 Wilson Harvey Mcclure $475,553 $475,553
928 General Whiting Blv., Kure Beach, NC
R09312-00 1-006-009 Smith James C. Priscilla F. $563,095 $563,095
929 General Whiting Blv., Kure Beach, NC
R09312-00 1-0 13-000 Woodard Steve W Celesta $568,093 $567,280
921 General Whiting Blv., Kure Beach, NC
R02919-00 1-031-000 Kreul en Lilian A. $394,644 $394,644
1009 Futch Creek Rd., Wilmington, NC
R03811-002-006-000 Smith Lanty L. Margaret C. $898,247 $829,563
3 Inlet Hook Rd., Wilmington, NC (reduced land value
Commissioner Pritchett voted against reduction. by 10%)
R05720-032-008-000 Gee Judson H ET AL $859,725 $827,482
3 W. Fayetteville St., Wrightsville Beach, NC
R061 00-00 1-089-000 W1CAPPLLC $332,588 $332,588
4824 Whitner Dr., Wilmington, NC
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, MARCH 7, 2008 PAGE 477
Assessed Affirmed
Parcel ID Owner Value Value
R06307-011-007-000 Whitlock James Allan $842,986 $794,298
121 S. Channel Dr., Wrightsville Beach, NC
R08807-019-003-002 Lackman Robert A. Susan D. $384,976 $384,976
1512 N. Carolina Beach Ave., Carolina Beach, NC
R08815-004-00 1-0h2 Bailey Vickie Craig Husketh $284,329 $284,329
918 N. Carolina Beach Ave., Carolina Beach, NC
R088 I 5-004-006-003 Barbour Robert D. SheIagh $342,856 $342,856
914 N. Carolina Beach Ave., Carolina Beach, NC
R08 815-010-007 -001 Scobie Betsy B. ET AL $370,223 $370,223
706 N. Carolina Beach Ave., Carolina Beach, NC
R08819-009-005-003 Bennett Family Trust $430,395 $430,395
608 N. Carolina Beach Ave., Carolina Beach, NC
R090 1 0-007 -007 -0 I 2 Hinson Judy L. $272,295 $272,295
504 S. Lake Park Blv., Carolina Beach, NC
R090 13-0 1 0-00 I -000 Fraley Delmer L. Jr. Shirley E. $410,256 Rescheduled
R090 18-0 12-002-090 Brewington Louise T. Liv. Trust $301,374 $301,374
1615 S. Lake Park BIv., Carolina Beach, NC
R09205-0 I 7-008-000 Joyce Priscilla $1,123,500 $1,123,500
806 N. Fort Fisher Blv., Kure Beach, NC
R09205-017-011-000 Catoe William Jr. $1,360,915 $1,349,529
818 N. Fort Fisher Blv., Kure Beach, NC (reduced building value
I by 5% for functional
obsolescence)
R09205-022-017-000 Meachum Leaton C. Evelyn R. $283,500 $283,500
125 Clementree Ln., Kure Beach, NC
R093 12-003-012-000 Saliba Karl C. Donna N. $525,702 $52 I ,953
234 Water Oak Cir., Kure Beach, NC
R093 12-003-013-000 Biedrzycki Paul F. Louise K. $550,536 $550,536
230 Water Oak Cir., Kure Beach, NC
R09320-00 I -002-02g Mansini Geraldine $192,716 $192,716
o S Fort Fisher Blv., Kure Beach, NC
R09320-002-002-3b2 Allison Thacker June $258,838 $258,838
o S Fort Fisher Blv., Kure Beach, NC
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:
Assessed Affirmed
Parcel ID Owner Value Value
R037 I 9-004-023-000 Bick Katherine L. $590,791 $590,791
1432 Avenel Dr., Wilmington, NC
R057 15-001-023-000 Farris George M. Karen W. $590,205 $590,205
141 Driftwood Ct., Wrightsville Beach, NC
R06500-003-124-000 Maguire David S. $190,000 $190,000
1505 Wagon Ct., Wilmington, NC
I R06520-002-007 -000 Fennelly Thomas G. Sr. Margaret $238,000 $238,000
3906 W. Bishop Ct., Wilmington, NC
R06520-007 -060-000 Finch Leslie E. $205,000 $205,000
1189 Brougham Dr., Wilmington, NC
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OLD BUSINESS (TABLED FROM MEETING OF FEBRUARY 27,2008)
Assistant Tax Administrator Kelley reported that the following properties were re-evaluated at the Board's
request. In deliberations, the Board affirmed the assessed values as follows:
Assessed
Value
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 7, 2008
Assessed
Parcel ID Owner Value
R06520-007 -062-000 Kohl Jeffrey S. Heidi L. $263,324
1181 Brougham Dr., Wilmington, NC
R06520-008-032-000 Henderson Sandra A. $259,696
1409 Wagon Ct., Wilmington, NC
R07016-007-003-000 Winter Walter O. $179,448
4802 Long Branch Dr., Wilmington, NC
R07020-0 I 4-009-000 Winter Walter O. $179,383
4806 Long Branch Dr., Wilmington, NC
R07020-0 14-0 I 0-000 Winter Walter O. $179,383
48 I 0 Long Branch Dr., Wilmington, NC
R07020-014-011-000 Winter Walter O. $179,383
4814 Long Branch Dr., Wilmington, NC
R071 13-00 1-00 1-000 Winter Walter O. $179,383
4809 Long Branch Dr., Wilmington, NC
R07113-00 1-002-000 Winter Walter O. $179,383
4805 Long Branch Dr., Wilmington, NC
R07117-001-011-000 Winter Walter O. $ I 79,383
482 I Long Branch Dr., Wilmington, NC
R07 I 17-001-015-000 Winter Walter O. $ I 82,383
4822 Long Branch Dr., Wilmington, NC
R07117-001-016-000 Winter Walter O. $179,448
4828 Long Branch Dr., Wilmington, NC
R07117-002-033-000 Winter Walter O. $168,828
119 Horn Rd., Wilmington, NC
R07117-002-034-000 Winter Walter O. Iris L. $170,898
201 Horn Rd., Wilmington, NC
R08 I 00-006-090-000 Eaton James D. Jr. Elin Y. $411,250
331 Wild Iris Rd., Wilmington, NC
R08806-004-138-000 Millikin Lynn K Jacquelyn A $529,858
116 Green Turtle Ln., Carolina Beach, NC
R088 I 1-008-001-003 May Stephen and Geriel $321,457
1216 Canal Drive, Carolina Beach, NC
R088 I 5-005-0 16-002 Smith Stephen B. Sandra G. $276,155
909 N. Carolina Beach Ave, Carolina Beach, NC
R08818-008-004-000 Gause Jimmy Taffy R. $270,403
212 Wilson Ave., Carolina Beach, NC
R09006-034-005-00 1 Gibb Bryan Carrie $414,667
208 S. Carolina Beach Ave., Carolina Beach, NC
R090 1 0-004-00 1-005 Cates Claire ET AL $647,000
300 S. Carolina Beach Ave., Carolina Beach, NC
R09213-004-022-000 Mclaurin Susan Mccormick $1,087,600
333 Atlantic Ave., Kure Beach, NC
Parcel ill
Owner
BOOK 1
PAGE 478
Affirmed
Value
$263,324
$259,696
$179,448
$179,383
$179,383
$179,383
$179,383
$179,383
$179,383
$182,383
$179,448
$168,828
$170,898
$411,250
$529,858
$321,457
$276,155
$270,403
$414,667
$647,000
$ I ,087,600
Affirmed
Value
R056 I 6-008-007 -000
Jump William L. Betty 1. $465,032 $465,032*
6325 Old Orchard Dr., Wilmington, NC
*The house was remeasured for obsolescence at Board's request; square footage was accurate.
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NEW HANOVER COUNTY BOARD OF BOOK 1
I EQUALIZATION AND REVIEW, MARCH 7, 2008 PAGE 479
Assessed Affirmed
Parcel ID Owner Value Value
R05720-00 I -005-000 Fitzpatrick Eda T. Heirs $1,732,007 $ I ,636,007
602 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-002-00 1-000 Stokley Robert A. Anne M. $1,748,369 $1,748,369
512 Channel Drive North, Wrightsville Beach, NC
R05720-002-002-000 Anderson Dennis W. Ellen S. $1,713,484 $1,713,484
510 Channel Drive North, Wrightsville Beach, NC
R05720-002-003-000 Sloan John R. Louis F. ETAL $1,932,431 $1,836,431
508 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-002-004-000 Wells Calvin Sr. Shannon S. ETAL $1,724,459 $1,628,459
506 Channel Drive North, WrightsviIle Beach, NC (Land value adjustment)
R05720-002-005-000 Walker Deborah E. $1,845,039 $1,749,039
504 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-005-00 I -000 McNeil Sabra A. $1,788,562 $1,692,562
412 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-005-002-000 Vanetten Stephen C. Tracie M. $1,722,817 $1,626,8 I 7
410 Channel Drive North, WrightsviIle Beach, NC (Land value adjustment)
R05720-005-003-000 Skemp Elizabeth W. $1,868,390 $1,772,390
408 Channel Drive North, WrightsviIle Beach, NC (Land value adjustment)
R05720-005-003-00 1 Channel Drive LLC $1,816,350 $1,720,350
406 Channel Drive North, WrightsvilIe Beach, NC (Land value adjustment)
R05720-006-002-000 Stanley William E. Jr. $1,998,173 $1,902,173
I 308 Channel Drive North, WrightsviIle Beach, NC (Land value adjustment)
R05720-006-005-000 Briley Clinton A. Jr. Doris C. $ I ,831,256 $1,735,256
302 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-0 I 0-002-000 King Harold B. III Catherine $1,909,775 $1,813,775
212 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-0 I 0-007-000 Healey Glenn V. Celia B. $2,461,683 $2,365,683
204 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-0 I 0-008-000 Willard William M. Amanda M. $1,689,094 $1,673,094
202 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-0 I 1-003-000 Zeko John $1,766,297 $1,670,297
108 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R05720-011-004-000 Elmore Eva P. Asa G. Worthley $1,730,304 $1,634,304
106 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
R06308-002-00 1-000 Rice Joseph F. Martha F. CO- TR $ I ,780,935 $ I ,684,935
104 Channel Drive North, Wrightsville Beach, NC (Land value adjustment)
ADJOURNMENT
There being no further business, Vice-Chairman Greer recessed the 2007 Board of Equalization and
Review at 4:0S p.m. The meeting will convene March 20, 2008 at 9:00 a.m.
Respectfully submitted,
q{~ b. C.Mvt~
K~berleigh G. Crowell
Deputy Clerk to the Board
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