E&R 2008-04-22
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BOOK 1
PAGE 494
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 22, 2008
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Tuesday, April 22,
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 Chairman William A. Caster, Vice-Chairman Robert G. Greer, and
Commissioner William A. Kopp.
Commissioner Ted Davis, Jr. and Commissioner Nancy H. Pritchett were absent.
Staff members present were: 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.
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. Donald Breck and Denise H. Culler, property owners of 149 Spring Creek Lane, Wilmington,
NC; Parcel ID R037l8-007-020-000
2. James C. Halsey, property owner of 722 Timber Lane, Wilmington, NC; Parcel ID R050l4-01O-
012-000
3. Catherine Boccaccio, property owner of 2250 Jefferson Street, Wilmington, NC; Parcel ID
R060 13-0 16-029-000
4. James Andrew Price, property owner of 2035 Trinity Avenue, Wilmington, NC; Parcel ID
R045 1 8-002-008-000
5. Susan C. MecDermid, property owner of 244 Virginia Avenue, Wilmington, NC; Parcel ID
R060 13-0 16-129-000
6. Randolf Ross and Tony Ross representing Acquenette Renee Ross Life Estate, property owner of
913 N. Seabreeze Road, Wilmington, NC; Parcel ID R08514-001-018-000
7. Donald L. Luquire, property owner of 316 Columbia Avenue, Kure Beach, NC; Parcel ID
R09010-011-001-021
8. Candace Clark, property owner of 225 and 229 Atlantic Avenue, Kure Beach, NC; Parcel ID
R09213-005-0 18-000 and R09213-005-0 19-000
9. Ronnie W. Pernell, property owner of 214 J Avenue, Kure Beach, NC; Parcel ID R09217-005-
006-000
10. Steven A. Salke, property owner of 1318 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID
R09316-00 1-0 17 -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
EQUALIZATION AND REVIEW, APRIL 22, 2008
Parcel ID
R03 718-007-020-000
R04406-007 -0 14-000
R04518-002-008-000
R050 14-0 1 0-0 12-000
R05710-002-022-000
R05714-004-0 16-000
R060 13-0 16-004-000
R060 13-0 I 6-024-000
R060 13-0 16-029-000
R060 13-0 16-061-000
R060 13-0 16-068-000
R060 I 3-0 I 6-094-000
R06013-016- I 01-000
R060 13-0 I 6-119-000
R06013-016-129-000
R08514-00 1-0 18-000
R090 1 0-0 11-00 I -021
R09213-005-0 I 8-000
R09213-005-0 19-000
R09217 -005-006-000
R093 16-001-017-000
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Owner
Culler Donald Breck Denise H
149 Spring Creek Lane, Wilmington, NC
Papan Mike A Cecilia
7343 Bright Leaf Road, Wilmington, NC
Price James Andrew
2035 Trinity Avenue, Wilmington, NC
Halsey James C
722 Timber Lane, Wilmington, NC
Epstein Mathias
120 Beech Street, Wilmington, NC
Epstein Mathias
200 Beech Street, Wilmington, NC
Miles Monica Danielle
2205 Jefferson Street, Wilmington, NC
Conyers Edna
2230 Jefferson Street, Wilmington, NC
Garvey Donn E JrlBoccaccio Catherine
2250 Jefferson Street, Wilmington, NC
Morrissey Alan W Trust Etal
334 Virginia Avenue, Wilmington, NC
Chance Irma R
327 Virginia Avenue, Wilmington, NC
Norton John J
313 Maryland Avenue, Wilmington, NC
Schneiderman Stacy L Jon Etal
2338 Adams Street, Wilmington, NC
Paul Maria V Trust
2332 Jefferson Street, Wilmington, NC
MecDermid Susan C
244 Virginia Avenue, Wilmington, NC
Ross Acquenette Renee Life Est
913 N Seabreeze Road, Wilmington, NC
Assessed
Value
$90,000
$211,637
$453,798
$246,358
$727,203
$1,043,526
$141,623
$136,314
$146,271
$ I 46,908
$162,381
$148,270
$196,442
$137,795
$150,453
BOOK 1
PAGE 495
Affirmed
Value
$50,000 - Reduced land
value by $40,000
$20 I ,233 - Staff corrected
measurements of house
$398,286 - Reduced land
value to $280,000
$157,347 - Changed CDU
to poor, less 15%
functional obsolescence
$539,953 - Staff reduced
land value to $347,750
$347,541 - Staff reduced
land value
$141,623
$136,314
$146,271
$ I 46,908
$162,381
$148,270
$ I 84,636 - Staff changed
CDU to Average
$142,482 - Staff corrected
record card
$150,453
$21,760 - Reduced land
value due to drainage
problem
$419,003 - Staff corrected
basement area
$1,004,225 - Reduced
land value to $945,000,
removed effective year
built
Note: Other lots along Atlantic Avenue will be reduced to $945,000 effective 2008.
Clark Candace $1,175,112 $1,046,340 - Reduced
229 Atlantic Avenue, Kure Beach, NC land value to $945,000,
removed effective year
built
$450,000 - Reduced land
value to $450,000
$653,459 - Reduced land
value by $15,000
$43,520
Luquire Donald L Sharon C $414,586
316 Columbia Avenue, Carolina Beach, NC
Clark Candace $1,127,000
225 Atlantic Avenue, Kure Beach, NC
$504,000
Pernell Ronnie W Dianna
214 J Avenue, Kure Beach, NC
Salke Steven A Donna L $668,459
1318 S Fort Fisher Boulevard, Kure Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 22, 2008
OLD BUSINESS (TABLED FROM MEETING OF APRIL 4, 2008)
Upon review of the properties, Staff re-measured the houses and corrected the property record
cards for the following:
BOOK 1
PAGE 496
Assessed Affirmed
Parcel ID Owner Value Value
R09209-0 12-008-000 Snyder Herbert Alice R $344,091 $344,091
661 Settlers Lane, Kure Beach, NC
R05407 -005-006-000 Webb David P Charlotte K $141,134 $141,134
1819 Ann Street, Wilmington, NC
TAX APPEALS WITHDRAWN
Tax Administrator Kelley reported that the following appellants have agreed to an adjusted value and
withdrawn their appeals. The Board afftrmed the assessed values of the following:
Assessed Affirmed
Parcel ID Owner Value Value
R02900-003-00 I -002 Adams Michael C Stephanie F $165,592 $165,592
634 Creekwood Road, Wilmington, NC
R02900-003-008-004 Yellen Barbara Christine $333,497 $333,497
328 Creekwood Road, Wilmington, NC
R02900-003-008-007 Dennis Lonnie PEtal $217,147 $217,147
332 Creekwood Road, Wilmington, NC
R03017-001-014-000 Chinn Leonard David $625,491 $625,491
18 I 7 Futch Creek Road, Wilmington, NC
R03600-005-039-000 Jordan Barbara Ann $114,229 $114,229
7590 Market Street, Wilmington, NC
R03600-005-092-000 Jordan Barbara Ann $145,956 $145,956
7590 Market Street, Wilmington, NC
R041 00-004-0 1 0-000 Morehead Marketplace Ltd Ptrp $4,070,000 $4,070,000
Castle Hayne Road, Wilmington, NC
R04320-003-013-000 Campbell Antoinette $155,846 $155,846
7 Northwood Drive, Wilmington, NC
R049 I 5-00 1-004-000 Prevatte H L Betty R $108,722 $108,722
o Market Street, Wilmington, NC
R049 I 5-00 1-006-000 Prevatte H L Betty R $189,323 $189,323
4705 Market Street, Wilmington, NC
R050 19-003-002-000 Armstrong Taabet Monica Lee $296,675 $296,675
202 Bretonshire Road, Wilmington, NC
R05600-00 1-00 1-000 WetheriII Richard Jr Etal $3,693,443 $3,693,443
1541 Eastwood Road, Wilmington, NC
R060 I 3-0 16-118-000 Moynahan Sue Ann James H Etal $139,517 $139,517
2336 Jefferson Street, Wilmington, NC
R063 15-006-026-000 Massey Sue A $1,627,965 $ I ,627 ,965
610 Waynick Boulevard, WrightsviIIe Beach, NC
R06707 -001-006-000 Cook Kevin P Phyllis B $1,649,845 $1,649,845
1020 Windlea Run, Wilmington, NC
R08811-003-01O-000 Davis Donald A $118,938 $118,938
1207 Canal Drive, Carolina Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, APRIL 22, 2008
Parcel ID
R090 10-035-003-000
R090 14-0 I 4-006-000
R090 14-0 14-007 -000
R09018-011-004-000
R09018-011-006-000
R09018-011-007-000
R09018-011-008-000
R09018-011-012-000
R09206-00 I -0 1 0-000
Owner
Assessed
Value
Affirmed
Value
$300,033
$270,000
$270,000
$803,600
$870,240
$1,460,214
$1,087,800
$120,540
$805,755
BOOK 1
PAGE 497
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and
Review at 3: 18 p.m. The meeting will convene April 24, 2008 at 1 :00 p.m.
L99
Garrity Bertha Ann Rev Trust $300,033
211 GreenviIIe Avenue, Carolina Beach, NC
Maisel Stanley Joseph Nancy E $270,000
105 North Carolina Avenue, Carolina Beach, NC
Maisel Stanley Joseph Nancy E $270,000
1303 BowfIn Lane, Carolina Beach, NC
Lynch Jack L Tamsie G $803,600
1507 S Lake Park Boulevard, Carolina Beach, NC
Lynch Jack L Tamsie G $870,240
1513 S Lake Park Boulevard, Carolina Beach, NC
Lynch Jack L Tamsie G $1,460,214
1515 S Lake Park Boulevard, Carolina Beach, NC
Lynch Jack L Tamsie G $1,087,800
1517 S Lake Park Boulevard, Carolina Beach, NC
Lynch Jack L Tamsie G $120,540
1509 S Lake Park Boulevard, Carolina Beach, NC
Bennett Ward E Terry G $805,755
1102 N Fort Fisher Boulevard, Kure Beach, NC
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board