E&R 2008-03-20
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 20,2008
BOOK 1
PAGE 480
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Thursday, March 20,
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.
Members present were Vice-Chairman Robert G. Greer, Commissioner William A. Kopp, and
Commissioner Nancy H. Pritchett.
Chairman William A. Caster and Commissioner Ted Davis, Jr. 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 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
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. Robert L. III and Mearline Rouse, property owners of 1006 S. Kerr Avenue, Wilmington, NC;
Parcel ID R05519-009-009-000
2. Rhonda Ponos and Jimmy Sherrill, the new property owners of 9 Conch Lane, Wrightsville
Beach, NC; Parcel ID R05813-002-008-000
3. Mark V. Wilson, property owner of 6266 Ingleside Drive, Wilmington, NC; Parcel ID R06212-
002-109-000
4. R. Stuart Frank of JFSF, LLC, property owner of 3906 Carolina Beach Road, Wilmington, NC;
Parcel ID R06500-004-0 13-000
5. Arthur R. Bullock, Sr., property owner, and Arthur R. Bullock, Jr., 3531 Carolina Beach Road,
Wilmington, NC; Parcel ID R065 1 1-001-001-000
6. Robert J. Montore, property owner of 1430 Wagon Court, Wilmington, NC; Parcel ID R06520-
008-022-000
7. John D. Escobar, property owner of 3803 Providence Court, Wilmington, NC; Parcel ID R06617-
007 -002-000
8. Ellen Kucharski, property owner of 3907 Providence Court, Wilmington, NC; Parcel ID R06617-
007-008-000
9. Gary M. Dolbee, property owner of 4121 Berberis Way, Wilmington, NC; Parcel ID R070l0-
001-053-000
10. William H. Formyduval, property owner of 5513 Peden Point Road, Wilmington, NC; Parcel ID
R07717-001-003-000
11. Barbara K. Vanduyne, property owner of 1400 N. Carolina Beach Avenue, Carolina Beach, NC;
Parcel ID R08811-014-009-000
12. James M. Lippard, representing Shirley P. England Life Estate, property owner of 125 and 129 S.
Third Avenue, Kure Beach, NC; Parcel ID R09217-005-004-000 and R09217-005-005-000
Break: Vice-Chairman Greer called a break at 1:15 p.m. until 1:45 p.m.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 20, 2008
BOOK 1
PAGE 481
13. Samuel Roberti, property owner of 611 N Carolina Beach Avenue, Units 201 and 202, Carolina
Beach, NC; Parcel ID R08819-003-014-003 and R08819-003-014-004
14. Betty Rene Poplin Hendricks, property owner of S07 North Carolina Avenue, Carolina Beach,
NC; Parcel ID R090 13-0 11-00 1-000
IS. Jacquelin Richardson, property owner of 1609 Snapper Lane, Carolina Beach, NC; Parcel ID
R090 17 -016-004-000
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as
follows:
Parcel ID
R05519-009-009-000
R05809-002-031-000
R05813-002-008-000
R062 12-002-109-000
R06500-004-0 I 3-000
R06511-00 1-00 I -000
R06520-005-003-000
R06520-008-022-000
R06617-007-002-000
R06617-007-008-000
R070 1 0-00 1-053-000
R07717 -001-003-000
R08811-014-009-000
R08818-012-008-000
R08818-0 13-008-000
R09200-00 1-278-000
R09200-00 1-279-000
R09200-00 1-280-000
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Owner
Assessed
Value
Rouse Robert L III MearIine
1006 S Kerr Avenue, Wilmington, NC
Lebda Douglas R Tara G
9 Cowrie Lane, Wrightsville Beach, NC
$481,59 I
$1,234,158
Gunter Cathy A
9 Conch Lane, Wrightsville Beach, NC
$1,198,139
Wilson Mark V Julie H $727,321
6266 Ingleside Drive, Wilmington, NC
JFSF LLC Etal $212,009
3906 Carolina Beach Road, Wilmington, NC
Bullock Arthur R $273,399
3531 Carolina Beach Road, Wilmington, NC
Kromke Brian J Joyce J $259,928
4008 E Durant Court, Wilmington, NC
Montore Robert J Frances J $271,529
1430 Wagon Court, Wilmington, NC
Escobar John D Norma 0 $321,476
3803 Providence Court, Wilmington, NC
Kucharski Ellen $246,884
3907 Providence Court, Wilmington, NC
Dolbee Gary M Suzanna C $288,318
4121 Berberis Way, Wilmington, NC
Formyduval William H Joyce H $722,384
5513 Peden Point Road, Wilmington, NC
Vanduyne Barbara K Liv Trust $1,232,910
1400 N Carolina Beach Avenue, Carolina Beach, NC
Leeuwenburg John $170,736
405 N Fourth Street, Carolina Beach, NC
Wammack Laurie $198,029
304 Lumberton Avenue, Carolina Beach, NC
Laque Center Corrosion Tech $1,230,500
508 N Fort Fisher Boulevard, Kure Beach, NC
Laque Center Corrosion Tech $1,230,500
506 N Fort Fisher Boulevard, Kure Beach, NC
Laque Center Corrosion Tech $1,230,500
504 N Fort Fisher Boulevard, Kure Beach, NC
Affirmed
Value
$475,525 - Reduced land
value to $450,000
$864,058 - Staff reduced
land and building value
due to beach erosion
$868,621 - Staff reduced
value based on non-
buildable lot
$727,321
$129,509 - Reduced land
value by 50% for shape
$260,332 - Reduced land
value by 5% for drainage
problem
$259,928
$271,529
Staff to re-measure,
wrong drawing for house
$232,528 - Changed CDU
to Average
$275,802 - Reduced
building value by 5%
$64 7,384 - Reduced land
value by 15% for small lot
$1,170,023 - Reduction
for beach access code
Rescheduled
$176,589 - Staff changed
quality grade of building
$1,230,500
$ I ,230,500
$1,230,500
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 20, 2008
Parcel ID
R09200-00 1-28 I -000
R09217 -005-004-000
R09217 -005-005-000
R08806-004-102-000
R08811-014-002-000
R08819-003-0 14-003
R088 I 9-003-0 14-004
R09006-006-006-021
R09006-006-006-035
I R09006-006-006-044
R09006-0 I 3-003-000
R09006-040-007 -000
R09013-011-001-000
R090 I 7-004-0 10-001
R09017-004-01O-002
R090 I 7-016-004-000
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R09205-007 -048-002
R09205-017-003-000
Owner
Assessed
Value
Laque Center Corrosion Tech $1,513,998
502 N Fort Fisher Boulevard, Kure Beach, NC
England Shirley P Life Estate $389,133
125 S Third Avenue, Carolina Beach, NC
England Shirley P Life Estate $369,779
129 S Third Avenue, Carolina Beach, NC
Brinsmaid Mary E $402,612
1519 Island Marina Drive, Wilmington, NC
Vaughan Helen R $92 1,0 I 6
1416 N Carolina Beach Avenue, Carolina Beach, NC
Roberti Samuel $341,537
611 N Carolina Beach Avenue, #201, Carolina Beach, NC
Roberti Samuel $341,537
61 I N Carolina Beach Avenue, #202, Carolina Beach, NC
N C Horne Family Trust $214,946
222 N Carolina Beach Avenue, #110, Carolina Beach, NC
Stepp Michael R Gail E $230,299
31 N Carolina Beach Avenue, Carolina Beach, NC
N C Horne Family Trust $214,946
222 N Carolina Beach Avenue, #214, Carolina Beach, NC
Barbee Jeffrey Lee $110,600
318 Raleigh Avenue, Carolina Beach, NC
Gagnon Paul H Daria J $176,961
304 Atlanta Avenue, Carolina Beach, NC
Hendricks Betty Rene Poplin $185,028
507 North Carolina Avenue, Carolina Beach, NC
Sunseekers Development LLC $572,099
1422 Bonito Lane, #1, Carolina Beach, NC
Sunseekers Development LLC $572,099
1422 Bonito Lane, #2, Carolina Beach, NC
Richardson Cary L Jacquelin $245,599
1609 Snapper Lane, Carolina Beach, NC
Sunseekers Development LLC $495,234
40 I Alabama Avenue, Kure Beach, NC
Meachum L C Evelyn R $1,625,427
732 S Fort Fisher Boulevard, Kure Beach, NC
OLD BUSINESS (TABLED FROM MEETING OF MARCH 7, 2008)
Parcel ID
Owner
Assessed
Value
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BOOK 1
PAGE 482
Affirmed
Value
$1,261,665 - Staff
reduced value for
easement
$389,133
$369,779
$402,612
$921,016
Tabled - Staff to review
garage/parking area for
units
Tabled - Staff is to review
garage/parking area
$214,946
$230,299
$214,946
$110,600
$176,961
$185,028
$523,509 - Staff corrected
quality grade
$523,509 - Staff corrected
quality grade
$228,616 - Reduced value
of mobile home to
$55,861
$456,767
$1,620,411
Affirmed
Value
R09018-004-006-016 Wilson Karen M $279,145 $239,533
1311 S Lake Park Boulevard, Kure Beach, NC
Upon visit of site, Staff recommended a 5-7% adjustment for 6 of the 12 condo units that have a blocked
view. The Board approved the reduction to be effective on the 2007 tax assessment.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 20, 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 483
Assessed Affirmed
Parcel ID Owner Value Value
R02900-003- I 89-000 Elwyn Edward L Florence M $310,765 $310,765
8858 Plantation Landing Drive, Wilmington, NC
R03300-00 1-059-000 Ennis Edwin I Jr $1,050,000 $1,050,000
2539 Castle Hayne Road, Wilmington, NC
R03 713-002-00 I -000 Garling William H Barbara Ann $200,000 $200,000
814 Oyster Point Drive, Wilmington, NC
R03713-002-002-000 Grant Margaret $533,827 $533,827
810 Oyster Point Drive, Wilmington, NC
R03719-004-025-000 Vaughan Charles M Vivian L $719,742 $719,742
1433 Avenel Drive, Wilmington, NC
R04 720-010-010-024 Sutton & Sutton LLC $161,200 $161,200
2 I N Front Street, Wilmington, NC
R04720-010-01O-025 Sutton & Sutton LLC $168,196 $168,196
21 N Front Street, Wilmington, NC
R04 720-010-010-026 Sutton & Sutton LLC $116,499 $116,499
21 N Front Street, Wilmington, NC
R04 720-0 I 0-0 I 0-027 Sutton & Sutton LLC $135,499 $135,499
2 I N Front Street, Wilmington, NC
R04720-0 10-0 10-028 Sutton & Sutton LLC $213,995 $213,995
21 N Front Street, Wilmington, NC
R05720-0 18-008-006 Crouch Carolyn $340,233 $340,233
1102 N Lumina Avenue, WrightsviIle Beach, NC
R05720-018-008-009 Blackstone Thomas L Maryilyn $301,270 $301,270
1102 N Lumina Avenue, WrightsviIle Beach, NC
R05720-0 18-008-0 1 0 Shearin Julian W Jr $340,910 $340,910
1102 N Lumina Avenue, WrightsviIle Beach, NC
R05720-0 18-008-0 14 Bennett Roberta B Etal $340,910 $340,910
1102 N Lumina Avenue, WrightsviIle Beach, NC
R05809-002-032-000 Farlow James H Paula P $918,123 $918,123
10 Cowrie Lane, WrightsviIle Beach, NC
R060 13-0 I 6-0 I 0-000 Klein Heather L $129,581 $129,581
2242 Adams Street, Wilmington, NC
R06315-006-012-000 AISA LLC $2,042,308 $2,042,308
536 Waynick Boulevard, WrightsviIle Beach, NC
R06520-008-0 19-000 Oswald Henry $227,000 $227 ,000
1415 Barouche Court, Wilmington, NC
R06700-003-007-000 Woodruff Agnes Morton Mayer $1,348,490 $1,348,490
6402 Quail Run, Wilmington, NC
R06700-003-007 -001 Woodruff Agnes Morton Meyer $314,400 $314,400
6402 Quail Run Wilmington, NC
R0881 7-011-001-000 Tucker Thomas 0 Dianne M $797,430 $797,430
707 Harper Avenue, Carolina Beach, NC
R08818-009-007-000 Hennelly John J Kelly $18 I ,2 I 9 $ I 8 I ,219
306 Wilson Avenue, Carolina Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 20, 2008
Parcel ID
R08818-014-009-000
R09006-034-005-002
R09006-040-0 I 2-000
R090 1 0-0 14-0 1 0-000
R090 I 0-023-005-000
R090 14-005-005-000
R09405-008-0 14-000
R05105-001-011-000
Owner
Assessed
Value
Affirmed
Value
$218,169
$414,667
$233,802
$44,240
$258,561
$96,900
$257,716
$72,344
BOOK 1
PAGE 484
ADJOURNMENT
There being no further business, Vice-Chairman Greer recessed the 2007 Board of Equalization
and Review at 4:00 p.m. The meeting will convene March 27,2008 at 9:00 a.m.
Nash Family Revocable Tr Etal $218,169
204 Lumberton Avenue, Carolina Beach, NC
Houston Paul $414,667
208 S Carolina Beach Avenue, Carolina Beach, NC
Bennett Joda P Alison P $233,802
309 Fayetteville Avenue, Carolina Beach, NC
Bordeaux Carolyn Hilliard $44,240
600 S Third Street, Kure, NC
Valashinas Jacob P $258,561
312 Sumter Avenue, Carolina Beach, NC
Spivey Lacy Neal $96,900
322 Lance Drive, Wilmington, NC
Sypult James Carroll Sharon E $257,716
638 S Fort Fisher Boulevard, Kure Beach, NC
Westwood Road LLC $72,344
322 Lance Drive, Wilmington, NC
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board
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