E&R 2008-04-04
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 4, 2008
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Friday, April 4, 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 filed by property owners
regarding their tax value assessments.
BOOK 1
PAGE 490
Members present were: Chairman William A. Caster, Vice-Chairman Robert G. Greer, and
Commissioner Nancy H. Pritchett.
Commissioner Ted Davis, Jr. and Commissioner William A. Kopp were absent.
Staff members present were: Assistant Tax Administrator Roger Kelley, Appraiser Pete Richardson and
Deputy Clerk to the Board Kymberleigh G. Crowell. Appraisal Supervisor Hank Montgomery joined the
meeting at 2:48 p.m.
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:
I. Andy Hinds and S. Leigh Rodenbough, IV, representing Eagle Point Partners LLC, property owner of 8125
Bald Eagle Ln, Wilmington, NC; R03716-003-0 I 6-000
2. William F. Mayo, property owner of 6516 Carmel Trl, Wilmington, NC; R04419-00 I -025-000
3. William Thompson, representing the William Thompson Rev. Family Tr., property owner of 6520 Carmel
Trl,
Wilmington, NC; R04419-001-026-000
4. George and Gloria Adams, property owners of 6600 Carmel Trl, Wilmington, NC; R04419-001-027-000
5. Carolyn G. Leitch, property owner of 117 Denise Dr, Wilmington, NC; R045 10-001-014-000
6. Mark Sheffteld, property owner of I 17 Driftwood Ct, Wrightsville Beach, NC; R05715-00 1-0 1 0-000
7. Richard D. Stiles, property owner of 1001 Chariot Ct, Wilmington, NC; R06520-007-074-000
8. Violet P. Ward, property owner, and son, David Ward, of 608 Inlet Acres Dr, Wilmington, NC; R08500-
002-040-017
9. Violet P. Ward, property owner, and son, David Ward, of 1508 Burnett Rd, Wilmington, NC; R0851 1-003-
002-001
10. Randolph Ross, property owner, and son, Tony Ross, of 917 N Seabreeze Rd, Wilmington, NC; R08514-
001-007 -000
1 I. Randolph Ross, property owner, and son, Tony Ross, of 9 I 9 N Seabreeze Rd, Wilmington, NC; R08514-
001-008-000
12. James C. and Priscilla F. Smith, property owners of929 General Whiting BIv, Kure Beach, NC; R09312-
001-006-009
Break: Chairman Caster called a break from 11 :55 a.m. until at 1: 1 0 p.m.
13. Robert B. and Mary E. Plybon, property owners of5 Comber Rd, Wilmington, NC; R03815-001-021-000
14. Clayton Holmes, representing Clayton Holmes Grandchildrn TR, property owner of 102 Captains Ct,
Wrightsville Beach, NC; R05715-001-075-000
15. Leslie R. Bright, Sr. and Darlene J. Bright, property owners of407 Canal Dr, Carolina Beach, NC; R08818-005-
004-000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 4, 2008
BOOK 1
PAGE 491
16. Fred Holland, representing Joanne Holland, property owner of 4 I 3 Canal Dr, Carolina Beach, NC; R08818-
005-007 -000
17. Fred Holland, representing Frederick E. Holland ET AL, property owner of 412 Canal Dr, Carolina Beach,
NC; R08818-015-002-000
18. Zelma Lee and husband, Charles Lee, representing Hortense A Bailey ET AL, property owner of 415 Canal Dr,
Carolina Beach, NC; R088 I 8-005-008-000
19. Zelma Lee and husband, Charles Lee, representing Hortense A Bailey ETAL, property owner of414 Canal Dr,
Carolina Beach, NC; R08818-015-001-000
20. Peggy A. and James D. Averette, property owners of230 N Carolina Beach Ave, Carolina Beach, NC; R09006-
006-002-000
21. Pamela L. Barber, property owner of 217 Greenville Ave, Carolina Beach, NC; R090 I 0-035-005-000
22. Pete Richardson, Tax Department Appraiser representing Harry M. Boon Living Trust, property owner of727
Autumn Crest PI, Wilmington, NC; R05111-0 I 3-002-000
23. Pete Richardson, Tax Department Appraiser representing R L Johnson Family L TD PTNRP, property owner of
849 S Fort Fisher Blv, Kure Beach, NC; R09409-002-004-001
24. Pete Richardson, Tax Department Appraiser representing Timothy and Marcia Mullett, property owners of706
Canal Dr, Carolina Beach, NC; R08815-01 1-007-001
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
R08511-003-002-001
Assessed Affirmed
Owner Value Value
Eagle Point Partners LLC $425,000 $425,000
8125 Bald Eagle Ln, Wilmington, NC
Mayo William F $657,128 $616,285
6516 Carmel Trl, Wilmington, NC (reduced land value
by 10% due to
ditch)
Thompson William Rev Family Tr $754,384 $715,146
6520 Carmel Trl, Wilmington, NC (reduced land value
by 5%)
Adams George Gloria $385,000 $385,000
6600 Carmel Trl, Wilmington, NC
Leitch Carolyn G $264,970 $264,970
117 Denise Dr, Wilmington, NC
Grimm Carl Brian $436,871 $403,534
2017 Middle Sound Loop R, Wilmington, NC
Boon Harry M Living Trust $325,000 $325,000
727 Autumn Crest PI, Wilmington, NC
SheffIeld Mark $395,079 $395,079
117 Driftwood Ct, Wrightsville Beach, NC
Alexius Harold ET AL $1,607,313 $1,607,313
9 Point PI, Wrightsville Beach, NC
Stiles Richard D Karen T $230,057 $217,000
1001 Chariot Ct, Wilmington, NC
Ward Violet P $40,000 $40,000
608 Inlet Acres Dr, Wilmington, NC
Ward Violet P $554,648 $526,903
1508 Burnett Rd, Wilmington, NC
Ross Randolph V onzenia $17,408 $13,000
917 N Seabreeze Rd, Wilmington, NC (reduced land value
by $4,408)
Parcel ID
R037 I 6-003-0 16-000
R044 I 9-00 1-025-000
R04419-001-026-000
R04419-00 1-027 -000
R04510-001-014-000
R04518-00 1-003-00 1
R05111-0 13-002-000
R05715-00 1-0 1 0-000
R06307-017-005-000
R06520-007 -07 4-000
R08500-002-040-017
R08514-00 1-007 -000
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$1,401,879 $914,448
(reduced land value by an
additional 25% and building value
by an additional 10%)
Commissioner Pritchett voted in opposition to building reduction.
Holmes Clayton Grandchildm TR $425,172 $405,583
102 Captains Ct, Wrightsville Beach, NC (reduced land value by $15,000 and
adjust building measurement from
21' wide to 20' wide to correct
Square footage)
$759,755 $759,755
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 4, 2008
Parcel ID
Owner
R08514-00 1-008-000
Ross Randolph Earl V onzenia
919 N Seabreeze Rd, Wilmington, NC
R093 12-00 I -006-009
Smith James C Priscilla F
929 General Whiting Blv, Kure Beach, NC
R L Johnson Family Ltd PTNRP
849 S Fort Fisher Blv, Kure Beach, NC
Plybon Robert B Mary E
5 Comber Rd, Wilmington, NC
R09409-002-004-00 I
R038 I 5-00 1-02 I -000
R05715-00 I -075-000
R08811-002-001-001
Nethaway Mary ETAL
1103 Canal Dr, Carolina Beach, NC
Mullett Timothy Marcia
706 Canal Dr, Carolina Beach, NC
Mabe Jerry Lee Kristine V
420 Goldsboro Ave, Carolina Beach, NC
Bright Leslie S Sr Darlene J
407 Canal Dr, Carolina Beach, NC
R08815-0 11-007 -00 I
R08818-001-012-001
R08818-005-004-000
R088 I 8-005-007 -000
R088 I 8-005-008-000
R08818-015-001 -000
R08818-0 15-002-000
R09006-006-002-000
R090 1 0-035-005-000
R090 14-0 14-006-000
R090 14-0 I 4-007 -000
R09018-010-010-012
Assessed
Value
$240,322
$563,095
$1,075,475
$572,680
$186,445
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BOOK 1
PAGE 492
Affirmed
Value
$229,682
(reduced land value
by 20%)
$563,095
$1,074,221
$572,680
$154,188
$780,456 $762,635
(changed effective age to year built
and reduced building value to
reflect unfInished basement instead
of fInished basement)
$616,610 $616,610
$622,890
$496,388
$608,522
$300,000
$246,646
$622,890
$496,388
$580,901
$972,931
Rescheduled to
4/24/2008
Rescheduled to
4/24/2008
$246,606
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Holland Joanne
413 Canal Dr, Carolina Beach, NC
Bailey Hortense A ETAL
415 Canal Dr, Carolina Beach, NC
Bailey Hortense A ET AL
414 Canal Dr, Carolina Beach, NC
Holland E Frederick ET AL
412 Canal Dr, Carolina Beach, NC
Averette James D Peggy A $972,931
230 N Carolina Beach Ave, Carolina Beach, NC
Barber Pamela L $4 I 6, 177 $348,820
217 Greenville Ave, Carolina Beach, NC (reduced land value by 25% due to
poor access to land)*
*Land values for 1003 and 1005 Greenville Ave, Carolina Beach, NC will be
reduced by 25% for 2008 due to poor access to land*
Maisel Stanley Joseph Nancy E $300,000
105 North Carolina Ave, Carolina Beach, NC
Maisel Stanley Joseph Nancy E
1303 BowfIn Ln, Carolina Beach, NC
Blackwell Faiger METAL
1518 S Lake Park Blv, Carolina Beach, NC
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 4, 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 493
Assessed Affirmed
Parcel ID Owner Value Value
R03 708-004-007 -000 Northup Ernest H Bette L $519,962 $519,962
8637 Vintage Club Dr, Wilmington, NC
R03713-004-017-000 Taylor Anna M ET AL $656,234 $656,234
700 Everetts Creek Dr, Wilmington, NC
R04418-005-0 18-000 Gould Alyson Lee ET AL $726,944 $726,944
7316 Fisherman Creek Dr, Wilmington, NC
R04419-00 1-049-000 Pearson Gregory J $308,000 $308,000
6624 Carmel TrI, Wilmington, NC
R04720-01 0-0 1 0-029 Sutton & Sutton LLC $165,762 $165,762
2 I N Front St, Wilmington, NC
R05007 -012-003-000 Chesnut William E $184,286 $184,286
318 Spartan Rd, Wilmington, NC
R05011-017-007-000 Anderson Jane L $217,277 $217,277
237 Dallas Dr, Wilmington, NC
R0561 1-002-061-000 Busby Charles T Carole Joy B $110,000 $110,000
1250 Heron Run Dr, Wilmington, NC
R06307-017-004-000 Alexius Harold ET AL $1,777,117 $1,777,117
7 Point PI, Wrightsville Beach, NC
R06520-005-009-000 Minshew Mark A Victoria M $275,000 $275,000
11 18 Yardley Ln, Wilmington, NC
R08514-00 1-006-000 Wade Alfred Sr Willie Mae $155,000 $155,000
825 N Seabreeze Rd, Wilmington, NC
R08806-004-030-037 Harris William E Gail B $35,929 $35,929
o Teakwood Dr, Carolina Beach, NC
R09316-00 1-0 16-000 Mikula John P Jewell K $677 ,289 $677,289
1246 S Fort Fisher Blv, Kure Beach, NC
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and Review
at 5:10 p.m. The meeting will convene April 22, 2008 at 9:00 a.m.
Respectfully submitted,
1\l,(mlnn, GO{ ~ (d,- O~
Kymber~~owell
Deputy Clerk to the Board
SPS