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1972-04-27 Bd of E&R~~~ 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. ~~~ Minutes of the Meeting - Board o£ Equalization and Review, April 2~, 19~2 (Continued) Mr. John F. Crossle9 represented Mr. Malcolm T. Murray, Trustee. According to Mr. Crossley the building, located at 121-129 Princess St., is occupied by 4 tenants downstairs, with one of£ice vacant. The upstairs is not rentable. He further stated that it would take approximately $8,000 to $10,000 to bring one downstairs area up to rentable standards. I1ue to these existing conditions, Mr. Crossley feels the assessed building value is too high. The Board reviewed the circumstances that Mr. Crossley presented and Mr. Marks motioned that the building remain with the present.assessed value. Motion was seconded by P1r. Oxenfeld. Mr. Ralph Horton appeared before the Board presenting his complaint that the appraised value was too hi~h on his house, located at Lot 10 Shore Acres. He stated comparisons of houses in the area with more square footage, but less assessed value. Mr. Harriss advised Mr. Horton that he would be advised oY the Board's decision by mail. The Board reviewed Nr. Horton's circumstances surrounding the comparisons made on other houses. Mr. Blake stated that comparisons had been made and that the houses Mr. Horton was re£erring to are older homes and of less quality construction. Mr. Hall motioned to leave Mr. Horton's property at the present value, seconded by Mr. Marks. Mr. Ralph Roper's complaint was in reference to ta~c increases. Mr. Roper claimed that the taxes on his property had increased 3 times in the past ten years. Mr. Blake and Mr. Powell explained to the Board that one of the increases was made since he made improvments, which was an addition to his house. The other increases were due from the assessment ratio and the revaluation in 196~. The Board in£ormed Mr. Roper he would be notified o£ their decision at a later date. Mr. William L. Brooks presented his complaint in regards to I,ot 24 College'Acres. Mr. Brooks explained that this lot was lower than the street, it has a 10 foot drainage easement and is not suitable to build on. Mr. Blake and Mr. Powell examined the lot and found Mr. Brook's complaint in order. The Board informed that they make a decision later. The Board agreed to a 10% functional depreciation on Schloss Estate Corporation's building value. This was a reduction of $3,280 from $26,400 to equal $23,120 total £or buildin~ value. The total appraised value now stands at $4`],510. Property o£ Mr. A. V. Thompson; it was the general consent of the Board that since both houses were condemned they should be appraised the same. Therefore, 406 Grace St. building value was reduced to a sound value of $2,210 and 408 Grace St. no charge. It was the consent of the Board to accept the recommendation of the Tax Administrator for property belonging to Mr. R. M. Roberts. A$3,800 reduction was recommended. Recommendation by the Tax Administrator concernin$ Mr. Marx Neuwirth's property was accepted by the Board. Recommendation was no change in property values. The general consent of the Board was to accept Mrs. Mamie N. Bear's property with no change . , The Tax Administrator's recommendation for a~35,130 reduction for the Morrison & Company building was accepted by the Board. Recommendation by the Tax Administrator for Sixty-Third Equities to remain as is, was accepted by the Board. The Board agreed to a 15% functional depreciation on the old New China Restaurant and 15% functional depreciation on the garage. Realty Investors presented a complaint on this property. It was the consent of the Board to accept the following changes in property owned by Mr. R. G. Williams: ~~.^`cPresent Board Action Land Buildin~ Total Land Buildin~ Total zot ao 1,500 0 1,500 1,200 0 1,200 zot 81 1,530 0 1,530 770 0 7~0 Mr. Walter %. Hunt was recommended a$340 reduction on his Lot 2'7 Seagate, since the lot was priced in error by Southern Appraisal. The Board agreed with the recommendation. Mrs. Josephine Rusher was recommended 30% functional depreciation on her house at Shandy Point, which is a reduction of $10,110. The Board agreed to this recommendation. Also an additional 30% pl~ysical depreciation was recommended on the swimming pool in Harnett Township. This, also, was agreed to by the Board. It was the general consent o£ the Board to allow Mr. William L. Brooks a 50% reduction on his Lot 24 College Acres, which was originally valued at $2,620. It was the general consent of the Board to accept Mr. Harry L. Berman's property as is. Trie ten acres of land, adjacent to Lansdowne, is presently valued at $4,000. The Tax Administrator recommended no change on property belon$ing to Mr. Lewis C. Howlett, the Board agreed to accept the recommendation. , Mr. W. W. Huggins was recommended a$5,900 reduction on his house since it was mispriced when first charged in 1968. The Board agreed to this recommendation. Mr. J. L. Horne - Block 64 Lot 1'7 Carolina Beach (Behind vaater to~aer on Cape Fear Blvd.) withdreva his complaint. Mr. Zeroy P. Good's property (8.52 acres Federal Point Township'. was recommended no change by the Tax Administrator. The Board agreed. Mr. D. A. I,ockfaw was recommended a$64,880 reduction on his parking lot on Chestnut'. Street. The Board agreed to this reduction. Minutes of the Meeting - Board of Equalization and Review, April 27, 1972 (Continued) The Board had a length~ conversation on the property of Stewart and Everett Theatres. The Boards final- discussion was a reduction of $26,540. The Tax Administrator recommended no change on Mr. John A. Gresham's property, since it was in line. The Board agreed to accept this recommendation. Mrs. W. F. Quinlivan's property was recommended 35% functional depreciation, for a total appraised value of building and 1and. at $3,480. The Board agreed to this recommendation. The Board agreed to accept the recommendation of the Tax kdministrator on property belonging to Mrs. J. E. S,outherland, which was no change in values since property iaas found to be in line. The Tax Administrator's recommendation for Mr. Nathan P. Xanthos' property was that there be no change in the valuations. The Board agreed on this recommendation. It was the general consent of the Board to accept Mr. James E. Richburg's properts as follows: I,and 306 N, llth St. 1,970 308 N. llth St. 2,400 Buildin~ Total 13,230 15,200 15,700 18,100 Mr. Powell's recommendation for Mrs. Pearl M. Blanton was 20'~ functional depreciation and 10% physical depreciation, for a total reduction of $2,110, this was accepted bJ the Board. Mr. Alfred Francis of 201'7 Creasy Ave. was recommended no change by Mr. Poi-rell, this recommendation was accepted by the Board. Mrs. Mabel N. Whitley was recommended no change since her property was found to be in line. The Board agreed with the recommendation. Mr. Ralph Roper's property was found to be in line, therefore; there was no change re- commended. The Board agreed. Mr. Charles E. Fryar's property was recommended no change. The Board agreed. The Board reviewed and accepted the following recommendations for Mr. Andrew S. Elztrelle's property: Present Board Action Land $uildin~ Total Land Buildin~ Total Lot 83 1,250 -0- 1,250 No Change Lot 84 1,020 -0- 1,020 No Change zot 85 l,ooo -o- l,oo0 800 -o- 800 Lot 86 2,450 -0- 2,450 1,230 -0- 1,230 Mrs. Juanit~ Henderson's daughter presented a letter to the Board stating that Mrs. Henderson vaould be unable to meet with the Board until 12:00 Noon. The Board agreed to recess and reconvene at 12:00 to hear Mrs. Henderson's complaint. At 12:10 the Board reconvened to review the case of Mrs. Juanita Henderson. Mrs. Henderson, 208 Brool~~ood Ave., presented her complaint to the Board, stating that the apprai•sed value on the house was too high, since the condition of the house is so bad. Mrs. Henderson stated that she had tried to sell the house, but due to maintenance repairs that a~e bad19 needed, it did not sell. Again, the Board pointed out that maintenance repairs were the owner's responsibility. According to Mr. Blake and Mr:: Powell the house was in line, however; it does reguire repairs. The Board advised that consideration would be taken and Mrs. Henderson would be advised of their decision by mail. After Mrs. Henderson's departure, the Board reviewed the propert~ and found that no relief could be made since the house only required normal maintenance care. All Board members agreed. At this time, Mr. Powell brought out circumstances involving property ovaned by Dr. John N. Denning. The property is located in Federal Point Township on the beach strand. At present the valuation of the property is $1,420. According to Mr. Powell, the property is under water on high tide and could never be built on; therefore, he recommends that the property be reduced to have only a$100 valuation. The Board a~reed to accept Mr. Powell's recommendation. Mr. Powell also brought to the Board's attention up-to-date facts on the Mapping.and Revaluation Programs. Mr. Powel.l presented,the figures of $400,000 to 96650,000 to handle these Programs. Mr. Powell stated that these Pro~rams will take approximately 3 years to complete: He also pointed out how important and valuable the Mappin~ Pro~ram would be to New Hanover County, especially in the discovery of property Por taxation. Accordin~ to Mr. Potaell there is ~196,000 in the budget now for these Programs; however,,$135,000 will be needed £or the next three years to take care of these Programs completely. The meeting recessed at 12:45 P.M., agreein6 to reconvene, Monday at 9:~0 A.M., May 1, 19']2 to officially close out the 1972 Board of Equalization & Review, May 1, 1972 Board of Equalization & Review There being no additional cases to come before the Board of Equalization & Review, Mr. Hall moved, seconded by Mr. Oxenfeld, that the 19']2 sessions of the Board of Equalization & Revieai be closed. Motion carried unanimously. Respectflally submitted Larry Powell Tax Administrator ESS/mw By: Elaine S. Smart