E&R 2008-03-27
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 27, 2008
BOOK 1
PAGE 485
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Thursday, March 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.
Members present were Vice-Chairman Robert G. Greer (morning session only), Commissioner
Ted Davis, Jr. (afternoon session only), Commissioner William A. Kopp, and Commissioner Nancy H.
Pritchett.
Chairman William A. Caster was 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.
CONSIDERATION OF ORDER FOR WAIVER OF INTEREST
Assistant Tax Administrator Kelley reported that the Tax Office has made some changes to the
2007 tax assessments for taxpayers who have paid their original tax bills by the January 8, 2008 deadline.
However, the County's system will automatically charge interest on any supplemental billing. He
requested the Board to direct Staff not to charge or collect interest for increases in value of the 2007 tax
assessments when taxpayers have paid their original bills on or before January 8, 2008.
Motion: Commissioner Kopp MOVED, SECONDED by Commissioner Pritchett, to adopt the order
providing the waiver of interest on supplemental tax bills for increases in value of the 2007 tax
assessments. Upon vote, the MOTION CARRIED 3 TO O.
A copy of the order is hereby incorporated as a part of the minutes and is contained in Exhibit
Book XXXI, Page 7.1.
TAX APPEAL PRESENTATIONS
The Board heard appeal presentations from the following individuals regarding the 2007 tax
assessment of real property. Each appellant was informed that the Board would make decisions following
the hearings and they would be notified by mail of the Board's decision.
1. Richard H. and Nancy J. Schein, property owners of 715 Everetts Creek Drive, Wilmington, NC,
Parcel ID R03713-003-009-000
2. Chris Bailey of Bailey and Associates Inc., property owner of 201 Summer Rest Road,
Wilmington, NC; Parcel ID R05714-002-004-000
3. Sandra Overbeck, property owner of 2 Marina Street, Wrightsville Beach, NC; Parcel ID
R05714-006-002-000
4. Carol Gay Rogers, property owner of 802 and 1012 Piner Road, Wilmington, NC; Parcel ID
R07600-004-018-000 and R07600-004-005-001
5. Billy H. King, current property owner of 225 and 227 Florida Avenue, Carolina Beach, NC;
Parcel ID R08807-008-010-001 and R08807-008-011-000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 27, 2008
BOOK 1
PAGE 486
6. Bill Hanson, representing his mother Ruth A. Pond, property owner of 500 N. Eighth Street,
Carolina Beach, NC; Parcel ID R08817-004-005-000
7. David Garces, representing Rowlings Real Estate Trust, property owner of222 N. Carolina Beach
A venue, Carolina Beach, NC; Parcel ID R09006-006-006-069
8. Shirley E. Fraley, property owner of 407 North Carolina Avenue, Carolina Beach, NC; Parcel ID
R090 13-0 1 0-00 1-000
9. Nelson S. and Lisa H. Fraley, property owners of 405 North Carolina Avenue, Carolina Beach,
NC; Parcel ID R09013-010-010-000
OLD BUSINESS (TABLED FROM MEETING OF MARCH 7, 2008)
Parcel ID
Owner
Assessed
Value
Affirmed
Value
R06617-007-002-000 EscobarJohn D Norma 0 321,476 327,953
3803 Providence Court, Wilmington, NC
Upon review of the property, Staffre-measured the house and corrected the assessed value.
R08819-003-014-003 Roberti Samuel 341,537 341,537
61 I N Carolina Beach Avenue, Carolina Beach, NC
R08819-003-014-004 Roberti Samuel 341,537 341,537
611 N Carolina Beach Avenue, Carolina Beach, NC
Upon review of parking availability for the condo units, the Board voted to afftrm the current values. Vice-
Chairman Greer voted in opposition.
Break: Vice-Chairman Greer called a break at 12:35 p.m.
Consensus: In the absence of Chairman Caster and Vice-Chairman Greer, the Board agreed that
Commissioner Davis would preside over the afternoon session as Chairman.
Commissioner Davis called the meeting back to order at 1 :00 p.m.
10. Erik K. Snyder, property owner of 120 Hooker Road, Wilmington, NC; Parcel ID R05615-001-
001-000
11. Sam and True Applegate, representing Gregory Nathaniel A. Etal, property owner of 331 S.
Lumina Avenue, Wrightsville Beach, NC; Parcel ID R06311-003-002-000
12. Helen R. Vaughan, property owner of 1416 N Carolina Beach Avenue, Carolina Beach, NC;
Parcel ID R08811-0l4-002-000
13. John G. and Margauerite Alphin, and son Gilbert Alphin, representing Alphin Cheek Mfg.
Company, property owner of 318 N. Fort Fisher Boulevard and 317 Atlantic Avenue, Kure
Beach, NC; Parcel ID ROn 13-004-007 -000 and R09213-004-0 17 -000
14. Jay Vail, representing his sister Mary L. Vail, property owner of 513 S. Fort Fisher Boulevard,
Kure Beach, NC; Parcel ID R09405-006-004-000
15. Steve Earles, property owner of 717 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID
R09405-0 11-005-00 1
16. Scott Jones, RPHD Holdings LLC, property owner of 1407 Bowfin Lane, Kure Beach, NC;
Parcel ID R090 18-006-003-000
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, MARCH 27, 2008 PAGE 487
Assessed Affirmed
Parcel ID Owner Value Value
R03713-003-009-000 Schein Richard H Nancy J $423,113 $423,113
715 Everetts Creek Drive, Wilmington, NC
R03718-007-033-000 Mills John W Eve P $353,473 $299,487 - Staff made
138 Spring Creek Lane, Wilmington, NC corrections to record card
R05714-002-004-000 Bailey & Associates Inc $1,779,064 $1,779,064
201 Summer Rest Road, Wilmington, NC
R057 14-006-002-000 Overbeck Sandra Etal $1,786,947 $1,786,947
2 Marina Street, Wrightsville Beach, NC
R06505-00 1-009-000 Conklin Amy Melton William H $261,262 $243,298 - Staff made
2713 Worth Drive, Wilmington, NC corrections to CDU
R07 600-004-005-001 Rogers Carol Gay Etal $112,455 $112,455
1012 Piner Road, Wilmington, NC
R07 600-004-018-000 Rogers Carol Gay Etal $286,211 $266,21 I - Reduced land
802 Piner Road, Wilmington, NC value by $20,000
R07717 -001-001-000 McGee Kenneth J Et Ux $75,250 $75,250
5515 Peden Point Road, Wilmington, NC
R08807-008-010-001 Peschau Naomi M $1,010,730 $1,008,000 - Reduced
225 Florida A venue, Carolina Beach, NC value of bulkhead to $0
R08807-008-011-000 Peschau Naomi M $604,800 $604,800
227 Florida Avenue, Carolina Beach, NC
I R088 I 1-002-008-000 Johnson Jerry B Diane R $986,881 $986,881
1119 Canal Drive, Carolina Beach, NC
R088 17-004-005-000 Pond Ruth A $215,042 $215,042
500 N Eighth Street, Carolina Beach, NC
R09006-006-006-041 Royal Jennifer L $230,299 $230,299
222 N Carolina Beach A venue, Carolina Beach, NC
R09006-006-006-069 Garces/Rowlings Real Est Trust $317,490 $317,490
222 N Carolina Beach A venue, Carolina Beach, NC
R090 I 4-0 16-005-002 Graham J eri I $494,392 $457,369
1306 Snapper Lane, Carolina Beach, NC
R09206-00 1-0 14-000 Hyatt Thomas Edwin Jr Anne P $897,127 $830,247 - Staff reduced
1106 N Fort Fisher Boulevard, Kure Beach, NC land value
R03 713-004-0 I 8-000 Taylor Anna MEtal $330,228 $330,228
702 Everetts Creek Drive, Wilmington, NC
R04 100-004-010-000 Morehead Marketplace Ltd Ptrp $5,816,600 Rescheduled
Castle Hayne Road, Wilmington, NC
R04 I 14-001-002-000 Morehead Marketplace Ltd Ptnrp $206,657 Rescheduled
1618 Castle Hayne Road, Wilmington, NC
R051 1 1-013-002-000 Boon Harry M Living Trust $325,000 Rescheduled
727 Autumn Crest Place, Wilmington, NC
R05615-00 1-00 1-000 Snyder Erik K $355,758 $304,758 - Staff reduced
120 Hooker Road, Wilmington, NC land value
R05809-004-032-000 Lindsay Betty H $895,976 $895,976
2305 N Lumina Avenue Ext., Wrightsville Beach, BC
R063 00-00 1-023-000 Sprunt Walter PIllEt Al $5,101 $3,501 - Staff reduced
117 Windlass Drive, Wilmington, NC land value
I R06311-003-002-000 Gregory Nathaniel A Etal $922,367 $873,226 - Staff reduced
331 S Lumina Avenue, Wrightsville Beach, NC building value
R06520-007-063-000 Simmons Karen L $245,452 $245,452
1 182 Brougham Drive, Wilmington, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 27, 2008
Parcel ID
R08811-014-002-000
R09006-04 3-002-001
R090 I 0-023-006-000
R090 I 0-035-003-000
R090 13-0 1 0-00 1-000
R090 13-0 1 0-0 1 0-000
R09206-00 I -009-000
R09213-004-007 -000
R092 I 3-004-0 I 7 -000
R09405-006-004-000
R09405-011-005-001
R090 18-006-003-000
Owner
Assessed
Value
BOOK 1
PAGE 488
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Vaughan Helen R $921,016
1416 N Carolina Beach Avenue, Carolina Beach, NC
Findley Joseph G Nancy $409,972
403 S Fourth Street, Carolina Beach, NC
Sell Maxine $166, I 03
308 Sumter Avenue, Wilmington, NC
Garrity Bertha Ann Rev Trust $320,035
21 I GreenvilIe Avenue, Carolina Beach, NC
Fraley Delmer L Jr Shirley E $4 I 0,256
407 North Carolina Avenue, Carolina Beach, NC
Fraley Nelson S Lisa H $359,242
405 North Carolina Avenue, Carolina Beach, NC
McGee Jack D Nancy B $1,263,947
1104 N Fort Fisher Boulevard, Kure Beach, NC
Alphin Cheek Mfg Co $747,702
318 N Fort Fisher Boulevard, Kure Beach, NC
Alphin Cheek Mfg Co $ I ,050,000
317 Atlantic Avenue, Kure Beach, NC
Vail Mary L $1,344,603
513 S Fort Fisher Boulevard, Kure Beach, NC
Earles Steve $1,225,713
7 I 7 S Fort Fisher Boulevard, Kure Beach, NC
RPHD Holdings LLC $348,834
1407 BowfIn Lane, Kure Beach, NC
Affirmed
Value
$870,707 - Staff corrected
lot size
$414,436 - Staff corrected
building value
$140,728 - Staff corrected
building value
Rescheduled
$386,184
$324,048
$587,642 - Staff corrected
land value
$667,000 - Staff applied
market adjustment
$945,000 - Staff reduced
land value
$1,160,328 - Staff
reduced land value
$1,137,000 - Staff made
market adjustment
$313,950 - Reduced value
by 10% functional
obsolescence
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
R04200-002-008-004 Culp David H Yvonne D $128,152 $128,152
4340 Deer Creek Lane, Wilmington, NC
R04200-002-008-009 Culp David H Yvonne D $137,221 $137,221
4330 Deer Creek Lane, Wilmington, NC
R04419-00 1-0 I 6-000 Gaskins Gerald G Sybil H $784,307 $784,307
6401 Providence Point Road, Wilmington, NC
R04505-008-0 18-000 West E Ralph $163,263 $163,263
7422 Dunbar Road, Wilmington, NC
R04506-003-0 11-000 Perez Carlos A Sharon B Etal $169,949 $169,949
804 Santa Maria Avenue, Wilmington, NC
R05407 -023-021-000 Armstrong Kim $215,000 $215,000
2105 Gibson Avenue, Wilmington, NC
R06315-003-002-000 Upson Family Beach Properties $1,957,236 $1,957,236
413 S Lumina Avenue, WrightsvilIe Beach, NC
R08807-016-016-004 Phelps Betty Jo $398,814 $398,814
1711 N Carolina Beach A venue, Carolina Beach, NC
LPS
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MARCH 27, 2008
Parcel ill
R08815-001-004-000
R08815-00 I -004-000
R09006-026-0 I 9-000
R090 1 0-002-002-004
R09213-004-003-000
Owner
Assessed
Value
Affirmed
Value
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BOOK 1
PAGE 489
ADJOURNMENT
There being no further business, Commissioner Davis, as Acting Chairman, recessed the 2007
Board of Equalization and Review at 4: 18 p.m. The meeting will convene April 4, 2008 at 9:00 a.m.
Johnson Jerry B Diane R $944,093
1 I 19 Canal Drive, Carolina Beach, NC
Perotti Camille C $30,500
1007 Canal Drive, Carolina Beach, NC
Naylor Richard L Sandra C $233,628
311 Cape Fear Boulevard, Carolina Beach, NC
Holbrook Heather D $275,000
306 N Lake Park Boulevard, Carolina Beach, NC
McLaurin Susan McCormick $600,000
334 N Fort Fisher Boulevard, Kure Beach, NC
$944,093
$30,500
$233,628
$275,000
$600,000
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board
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