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1972-04-26 Bd of E&R~~R~ MINUTES OF THE MEETING BOARD OF E~,UALIZI~TION AND REVIEW APRIL 26, 19`72 The £irst meeting of the 1972 Board of Equalization and Review was held April 26, 1972 at 9:00 in the New Hanover County Commissioners' Room. Present at the first meeting of the Board were: Mr. H. A. Marks, Mr. Berry Williams, Mr. Mike Hall, Mr. Larry Powell and Mr. Ra,ymond Blake. Oath of Office was administered by Mrs. Vernell Devane of the Clerk of Court Office. Mrs. DeVane was asked to return at a later time to administer the Oath to Mr. Harriss and Mr. OxenYeld. Mr. Hall nominated Mr. Williams as Vice-Chairman. Motion carried. Mr. 6lilliams suggested that the Board proceed the same as last year, whereas the Board orould hear all complaints of the ta~tpayers and final action would be taken at the last meeting. The Tax Administrator will advise the taxpayers, by letter, of the findings of the Board a£ter action is taken on all complaints. The first to appear before the Board was Schloss Estate Corporation, represented by Mr. Mark Silverman. Nir. Silverman gave a brief history of the building. I3e stated, due to extensive repairs that were due ori the building that the assessed value of $50,820 was much too high on the building and land. He advised that it ti,~ould cost approximately ~10,000 to $25,000 to con- vert some of the building into suitable office space. Nr. k~illiams advised Mr. Silverman that he would be notified of the Board's decision. Mr. Harriss and Mr. Oxenfeld entered the meeting. Mrs. DeVane was called and she administered the Oath of Office to these two Commissioners. At this point Mr. Harriss was elected Chairman, and Mr. 4dilliams turned the meeting over to Nir. Harriss. Mr. Powell submitted the signed Oath of Office to Mrs. Savage, Clerk to the Board of County Commissioners, for filing. Next to appear before the Board was Mr. R. M. Roberts. He advised he had not been able to rent the property since 1969 and that the land was just not appropriate for use. It is a traffic hazard, the lot is low and only 66' x 90' in size. These facts and others have caused the land from selling. Mr. Roberts,was advised that he would be notified of the decision. Mr. Powell represented Mr. Marx J. Neutairth. Mr. Powell stated he and Mr. Blake had examined Mr. Neuwirth's property (known as A&P Parking I,ot on 3rd Street) and found the property to be in line with others in that area. According to Mr. Powell, one-half o£ Block 234 was priced £rom the frontage of 3rd 8treet and the other half of Block 234 is priced from 4th Street, which was compared insofar as the pricing. The Board advised that they would inform them of their decision later. Mr. Pocaell represented Mrs. Mamie N. Bear. According to Mr. Blake and Mr. Powell the building, in Block 153 NW 3 W 4, is being utilized as a storage facility £or Star-News and Jackson & Bell. They both have checked the property and found it to be in line with others. The Board stated that Mrs. Bear would be notified of their decision. Mr. Hunt of 216 Giles Avenue stated that his complaint was in reference to the value placed on a vacant lot belonging to him. Mr. Powell and Mr. Blake informed the Board that the lot was triangle shape and apparently Southern Appraisal Company did not take this under consideration when pricing the lot. Mr. A. V. Thompson appeared befor.e the Board to present his complaint, stating that the City had condemned the houses that he ooans at 406 and 408 Grace Street in 19~1, but due to the increasing demolishment costs, he has been unable to have them tor.n down. It was brought up in the meeting that each hbuse now has a 50% depreciation value on them. Mr. Thompson was advised he vaould be notified of the Board's decision. The Board reauested Mr. Powell to re- check the pricing of these houses. At 10:45 A.M. Mr. 4lilliams asked to be excused due to another appointment. The Morrison Company was not represented. Mr. Powell gave the £acts concerning their complaint. Berman's Jewelers is the only tenant in the building. The elevator is not operational and they have no intentions of repairing it. Also, they have no intentions of repairing the office space or any of the other space in the building. Therefore, they believe the assessed value is too high. Mr. Powell represented Mr. Harry L. Berman, k~hose complaint was that the assessed land value was too high on the 10 acres of land he owns adjacent to Lansdowne. Mr. Powell stated that the property formerly belonged to a developer and had Developer's Consideration. After Mr. Berman bought the land the Developer's Consideration was taken off. Mr. Blake pointed out that the land was only appraised at $400 an acre at the present. It was advised that the Board would advise of their decision at a later date. Mr. Leroy P. Good's property was presented by Mr. Powell. He stated that the 8.52 acres of land Mr. Good oVans was in line and good land. The Board advised they would make a decision later. Mr. PoV~ell represented Nir. D. A. Lockfa~•a and his complaint that the parking lot, located in Block 181 E M& 4J M 1, v~as assessed too high. The lot size is 80' x 66' and it has 12 parking spaces, which rent for $6.00 per month. Mr. Blake stated that Southern Appraisal charged more on one side of the street than on the other in pricing Mr. Zockfaw's lot. The Board advised, after discussion, they would notif~ of their decision. Mr. John A. Gresham's property complaint was presented by Mr. Powell. Mr. Powell stated that the house is located directly behind the Hostess Cafeteria, the lot size is 60' x 140', and was priced in line with others in the area. Board will inform later of their decision. Mrs. Mabel 4~itley of 611 Rosemont Ave. taas represented by Nir. Powell. Mrs. Whitley claims T her complaint is in reference to financial difficulties and not pertaining to assessment of pr.operty. She asked if the Board would take her situation into.consideration. Decision o£ the Board will be made at a later date. ~~~ Minutes of the Meeting - Board of Equalization and Review, April 26, 19'72 (Continued) At 11:15 Mr. Hall asked to be excused due to business. Mr. Charles E. Fryar was represented by Mr. Powell. According to Mr. Fryar, Mr. Powell stated, he feels the dwelling is too highly assessed. Mr. Powell stated that property had been examined and Yound to be in line. The Board will advise of their decision later. The meeting recessed at 11:20. At 11:30 the Board o£ Equalization & Review reconvened to hear Mr. Benjamin Mintz's complaint which was presented by Mr. Powell. According to Mr. Aowell, Mr. Mintz states in his complaint that the City Building Inspection Department advised him that no repairs could be made on the house, and that this was not made aware to him until after he had pur- chased the house for retirement. Mr. Powell stated that the house was inspected and the onlg thing he could find wrong, outside of repairs, was that the house was leaning. Mr. Blake was advised to check further on ttiis matter. ' ~ Mr. Andrew S. Futrelle's property was presented by Mr. Powell. The property in question is Lots 83 thru 86, Alandale. According to inspections made by Mr. Powell and Mr. Blake the lots, with the exception of Lots 85 and 86, are in line. These two lots are swampy and considered not suitable. Decision of the Board will be made later. Nr. Marks motioned to recess the meeting at 11:45 A.M. £or lunch and return at 2:00 P.M. Motion was seconded by Mr. Oxenfeld. The 19'72 Board of Equalization & Review reconvened at 2:10 P.M. on April 26, 19']2 in the Commissioner's Building to continue hearings on complaints of taxpayers of New Hanover county. Present were: Mr. H. A. Marks, Mr. Mike Hall, Mr. Berry Williams, P'tr. John Oxen£eld, Mr. Neares Harriss, Mr. Powell and Mr. Blake. The meeting was brought to order by Chairman Harriss. ' ' Mr. Harriss asked Mr. Williams to bring a motion up to hear all the late listings and refund of taxes problems. The motion was made and accepted by the Board. Mr. Hall motioned to make a decision on all late listings and refunds. Mr. Williams seconded the motion. It was brought out that this procedure had never been done before and an amendment to the Board of Equalization & Review would have to be made before this type action could be done. There- fore, Mr. Hall moved to withdraw his motion and Mr. Williams moved to withdraw his second. Mr. Hall then made the motion to hear all re£und and listing complaints at this time and act on each case. Motion was seconded b9 Mr. Williams. The first case o£ late listings was Mr. Harold 0. Thomas, who was pt~ysically unable to list, according to a statement £rom kiis.doctor. Mr. Hall moved to..relieve the penalty,.Mr. 47illiams seconded the motion, •. The Estate of Mrs. Alice McD. Strickland was heard next. According to a personal letter from Mrs. Strickland, she was unable to list due to illness. Mr. Aall moved to relieve the penalty. Mr. Williams seconded motibn. ' ~ ~ According to the doctor's report, Rabbi Samuel A. Friedman was unable to list due to illness. Mr. Marks moved~to relieve the penalty. Mr. Oxenfeld seconded the motion. The Estate of Mi~s. W. R. Yopp is requesting a refund of taxes which have been double: listed and charged with her property and property owned by Crystal-Motel. Mr. Oxenfeld moved that the Estate should be refunded for 3 gears. Mr. Marks seconded the motion. Sixty-Third Equities Company, Inc. (Diana Stores) complaint was represented by Mr. Powell, who stated that building value was in line and that the land had previously been reduced because of the sale of a piece of the property to the Redevelopment Commission. He further stated, he could see no further reduction in this property since it is in the downtown area and priced accordingly. Next to appear before the Board was Mr. R. G. Flilliams, stating that his two Lots, 80 and 81 Clear Brook, were assessed too high since both are in a swampy terrain.~..The Board informed Mr. Williams he would be advised o£ their decision. Mr. Bill Broadfoot of Realty Investors, Inc. stated that the taxes on.his property (known as the nCR Building & the New China Restaurant) are taking 1/3 oY his gross profit. Mr. Harriss pointed out that since the rent was so low, this was reason for low gross pro£it. Mr. Broad£oot further stated he feels }ie has functional depreciation on the building. Mr. Powell stated that Southern Appraisal Company had given 15% functional depreciation in 1967, but felt another 15% was due on the portion formerly occupied by New China,Restaurant. The Board advised they would consider and make their decision later. Mrs.. Josephine Rusher presented her complaint first on I~ot 16 Shandy Point, known as the old Sprunt House. The land value seemed to be in line, according to Mrs. Rusher, however; the house was much too hi~hl~ assessed. Mrs. Rusher stated that the house is over 60 years old, it has no plumbing, no sewage, no modern baths and no heat. Both Mr. Blake and Mr. Powell stated that they had gone over the house thoroughly and Mrs. Rusher was correct in her state- ment. The Board informed they would make a decision later. Mrs. Rusher then presented a complaint for property she owns in Harnett Township (8.75 acres). The complaint was in re- ference to a swimming pool, which is approximately 14 years old. She stated that the pool was in such bad condition that the assessed value of $10,120 was ridiculous. The Board advised that this matter would have to be considered before~the Board makes their decision. Mr. I,ewis Howlett presented his complaint that he thought the house he owns at Murra~- ville was assessed too high sirice it was run down. Mr. Harriss immediately pointed out that it was the owner's responsibility to maintain repairs on the house. It was brought out that $3,550 was in line for this house. Mr. Howlett also presented a complaint for Lot 30 Her,itage Park, stating that the value was set too high on an addition he made to the riouse. He stated that all he added was den in the place where the ~arage was. According to the Appraisal Supervisor, Mr. Blake, the assessed value placed on this addition is in line. The Board advised they would notify Mr. Howlett of their decision. ~ ~~~ Minutes of the Meeting - Board of Equalization and Review, April 26, 19~2 (Continued) Mr. Trexler and Mr. Naylor of Stewart & Eberett Theatres presented their complaint to the Board. Mr. Trexler stated that the appra~ised value of $364,830 on the building was completely out o£ line. Also, he stated, that the cost of the building was far less than the appraised value. According to Mr. Trexler the cost was approximat~ely $2~3,000, not including seats at approximately $42,000, lights at approximately $1,800 and paving at approximately $20,950. Mr. Trexler mentioned that he u~as under the impression that the seats were considered personal property, however; Mr. Blake pointed out that since the seats were attached to the building, they were considered part o£ that building. Mr. Blake further stated that the appraised value set on this building was computed from Marshall & Stevens Valuation SeTVice, and thought to be in line with other buildings of this type. The Board informed Mr. :Trexler and Mr. Naylor that all facts vaould be taken'into consideration and that they would be notified of the final decision by mail. Mrs. W. F. Quinlivan presented her complaint, stating=.,that the assessed value on her house, located at 12 Kentucky Ave., was too hi$h. According to Mrs. Quinlivan she has not lived in the house for the past 3 years and that' the house is not rentable and a complete new roo£ will have to be installed. The Board advised Mrs. Quinlivan that she would be notified of their decision. Mrs. J. E. Southerland gave her complaint in re£erence to property located at Block 4 E End PT 2, stating that the house was in bad condition, the fence was almost completely torn down, and almost unliveable. The Board pointed out to Mrs. Southerland that maintenance o£ the house was the complete responsibility of the owner. According to Mr. Blake the house was priced in line. Mrs. Southerland then presented her.complaint ooncerning property she owns at Brookwood, claiming that this house was also in bad condition. Again, it was pointed out that normal maintenance is required by the owner. The Board advised they would inform Mrs. Southerland of their decision. Mr. James E. Richburg appeared before the Board and gave his complaint concerning property at 306 N. llth St. Mr. Richburn stated that the assessed values on the buildings were way out oY line, since one of the buildings is leaning and much maintenance work must be done on both buildings. Mr. Blake and Mr. Powe11 confirmed Mr. Richburg's statements. The Board advised they would take the facts into consideration and advise Mr. Richburg of their decision. Mrs. Alfred Francis appeared before the Board stating that the building and land, located at 201'7 Creasy Ave., were priced accordingly, but she felt the taxes were more than they could afford. Mrs. Francis asked the Board to take her circumstances into consideration. Mr. Powell advised that the property was in line. The Board will advise of decision. Mr. Nathan Xanthos presented his complaint to the Board coritending that the house located at 10'J S. 5th St. was assessed too high. According to Mr. Xanthos two apartments are liveable and two others are unfinished. The structure is sound, but the outside area is a slum. Mr. Blake pointed out to the Board and Mr. Xanthos that since the house is a multi-family unit that additional charge oY ~1,800 was in order. Mr. Blake and Mr. Powell examined the property and found it to be in line. The Board inPormed Mr. Xanthos that he would be notified o£ their decision. - Mr. W. W. Huggins presented his complaint concerning his house located at Lot 19 Pelican Point Est., with reference to the value on the house. Mr. Powell informed the Board that when the house was built in 1968 it had been mispriced. When the error is corrected ttie house viill be in line. The Board will advise of decision at a later date. The Board of Equalization & Review recessed at 3:45 P.M, until April 27, 19'72 at 9:00 A.M. Respectfully submitted, Larry Powell Tax Administrator By: Elaine S. Smart ESS/hs MINUTES ~F THE MEETIIQG BOARD OF EQUALIZATION AND REVIE4J AAril 27. 1972 The 1972 Board oY Equalization & Review reconvened at 9:00 A.M. on April 27,.1972 to review property complaints of taxpayers in New Hanover County. Present at the meeting were: Mr. Meares Harriss, Chairman; Mr. Berry Williams, Vice- Chairman; Mr. H. A. Marks; Mr. Mike Hall; Mr. John Oxenfeld; Mr. Larry Powell and Mr. Raymond Blake. Invocation was given by Mr. Hall. The first complaint to be reviewed was that of Mr. Rodderick Thomas. Mr. Thomas claims that the house, 809 Anderson St., has been condemned and should not be assessed so high. Mr. Blake pointed out to Mr. Thomas that if he would have the house torn down that there would be no assessment on the house. The Board will advise decision. PYrs. Pearl Blanton's complaint was presented to the Board. According to Mrs. Blanton her house at 3905 Cherry Ave. was built in 1917 and the house is in bad structural condition. She stated that she could not understand wY~y the taxes were so high on this propert~. Mr. Williams explained to Mrs. Blanton that the City taxes were added with County taxes on this property. Mr. Williams then advised Mrs. Blanton that she would be advised of the Board's decision by mail. Mr. Williams asked to be excused due to a business appointment.