E&R 2008-05-16
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16,2008
BOOK 1
PAGE 506
ASSEMBLY
The 2007 New Hanover County Board of Equalization and Review met on Friday, May 16, 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 tax value assessments.
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: 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.
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 that
the Tax Administrator would notify each appellant by mail of the Board's decision.
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la. Robin M. Barefoot, attorney representing property owner and Jane Fox Brown, property owner of 106
Airlie Rd, Wilmington, NC; R05600-004-004-000.
1 b. Robin M. Barefoot, attorney representing property owner and Jane Fox Brown, representing Katherine R.
Fox Life Estate, property owner of 124 Edgehill Rd, Wilmington, NC; R05600-004-009-000.
1 c. Robin M. Barefoot, attorney representing property owner and Jane Fox Brown, representing Katherine R.
Fox Life Estate, property owner of 128 Edgehill Rd, Wilmington, NC; R05600-004-010-000.
Id. Robin M. Barefoot, attorney representing property owner and Jane Fox Brown, property owner of 122
Edgehill Rd, Wilmington, NC; R05620-007-004-000.
2. Nan S. Graham, property owner and son, Howell Graham, of 128 Edgewater Ln, Wilmington, NC;
R05717-002-007-000.
3. Teri Minnis, realtor and Betty Phelps, representing Fishing Piers Inc, property owner of 1800 N Carolina
Beach Ave, Carolina Beach, NC; R08807-013-006-000.
Break: Chairman Caster called for a break at 11 :30 a.m. and reconvened at 1 :06 p.m.
4. Jack and Claire Bingaman, representing Bingaman Living Trust, property owner of 510 N Carolina Beach
Ave, Carolina Beach, NC; R088 19-008-005-003.
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ill Owner Value Value
R05600-004-004-000 Brown Jane Fox $349,544 $349,544
106 AirIie Rd, Wilmington, NC
RO 5 600-004-009-000 Fox Katherine R Life Estate $1,067,402 $967,402
I 124 EdgehiII Rd, Wilmington, NC (Reduced land value
by an additional 10%)
R05600-004-0 I 0-000 Fox Katherine R Life Estate $650,000 $550,000
128 EdgehiII Rd, Wilmington, NC (Reduced land value
by an additional 10%)
178<; ~
$1,300,000*
(Reduced total value
by $599,500 due to
legal conditions)
*Commissioner Pritchett voted in opposition to reducing land value to $1,299,500.
Wood Douglas J ETAL $277,275 $268,692
205 Atlanta Ave, Carolina Beach, NC
Kenan Transport Company
3201 N 421 Hwy, Wilmington, NC
Bingaman Living Trust $341,467
5 ION Carolina Beach Ave, Carolina Beach, NC
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16, 2008
Parcel ID
Owner
Assessed
Value
R05620-007 -004-000
Brown Michael C Jr Jane Fox
122 EdgehiII Rd, Wilmington, NC
$1,011,452
R05717-002-007-000
$946,779
R08807-013-006-000
Graham Ernest H Nan S
128 Edgewater Ln, Wilmington, NC
Snows Cut Properties INC
5301 S College Rd, Wilmington, NC
Fishing Piers Inc $3,380,237
1800 N Carolina Beach Ave, Carolina Beach, NC
R07600-002-029-000
$442,000
R090 1 0-0 1 0-007 -000
R03200-00 1-003-000
$1,609,865
R08819-008-005-003
BOOK 1
PAGE 507
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Affirmed
Value
$819,652
(Reduced land value
by an additional 10%)
$804,761
$442,000
$1,250,000
$341,467
TAX APPEALS WITHDRAWN
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
R01100-014-003-001 Bay Foods Inc $625,533 $625,533
5601 Castle Hayne Rd, Castle Hayne, NC
R041 00-002-006-002 Bay Foods Inc $703,000 $703,000
1900 Castle Hayne Rd, Wilmington, NC
R049 I 4-004-00 I -000 Prevatte H L Betty R $474,761 $474,761
4500 Market St, Wilmington, NC
R049 I 4-004-00 1- AOO Boddie Noell Enterprise $300,239 $300,239
4500 Market St, Wilmington, NC
R05508-005-0 14-000 C & D Associates $879,000 $879,000
429 S College Rd, Wilmington, NC
R06500-002-002-0 13 Fourth Set LLC ETAL $5,277,578 $5,277,578
421 Landmark Dr, Wilmington, NC
R06500-002-002-0 I 5 Fourth Set LLC ET AL $222,422 $222,422
418 Landmark Dr, Wilmington, NC
R06500-003-098-231 Wells James J Carolyn M $165,278 $165,278
4136 Breezewood Dr, Wilmington, NC
R07600-002-029-00a J A S Merritt Enterprises INC $277 ,000 $277 ,000
5301 S College Rd, Wilmington, NC
R09006-003-002-000 Bay Investments Company Ltd $745,000 $745,000
254 N Lake Park Blv, Carolina Beach, NC
R090 1 0-0 I 6-005-00 1 Gilbert James H III Kay A $108,187 $108,187
604 S Lake Park Blv, Carolina Beach, NC
R090 I 0-0 I 6-006-000 Gilbert James H III Kay A $109,142 $109,142
602 S Lake Park Blv, Carolina Beach, NC
R09217 -006-003-000 Swiney Tom Sharon ETAL $1,575,000 $1,575,000
109 S Fort Fisher Blv, Kure Beach, NC
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, MAY 16, 2008
BOOK 1
PAGE 508
Assessed Affirmed
Value Value
$810,000 $810,000
$1,718,000 $1,718,000
$822,000 $822,000
$2,570,000 $2,570,000
Parcel ID
Owner
R09217 -006-004-000
Swiney Tom Sharon ETAL
109 S Fort Fisher BIv, Kure Beach, NC
Swiney Thomas E Sharon D
129 S Fort Fisher Blv, Kure Beach, NC
Swiney Thomas E Sharon D
129 S Fort Fisher BIv, Kure Beach, NC
Sand Dunes ofKure Beach Inc
133 S Fort Fisher Blv, Kure Beach, NC
R09217 -006-005-000
R09217-006-007-000
R09217 -006-008-000
OLD BUSINESS (FROM MEETING OF MAY 8, 2008)
Tax Administrator Kelley reported that the following property was old business that is being presented this
day for the Board's consideration. In deliberations, the Board affirmed the assessed values as follows:
Parcel ID
Owner
Assessed
Value
Affirmed
Value
R05806-00 I -00 1-059
Hansen Michael G ETAL $995,324 $995,324*
2508 N Lumina Avenue Ext, WrightsviIIe Beach, NC
*Board approved the recommendation as listed on the cover sheet during Regular Agenda
of May 8, 2008 meeting which reflected a recommendation of "no change." However,
staff learned after May 8th meeting that appraiser for subject parcel had recommended a
new property value and the cover sheet was not updated to reflect this new value. This
action is to correct the Board's record.
ADJOURNMENT
There being no further business, Chairman Caster recessed the 2007 Board of Equalization and Review at
3:00 p.m. The meeting will convene May 22,2008 at 10:00 a.m.
Respectfully submitted,
f~el~-(l~
Deputy Clerk to the Board
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