1971-04-12 Board of E&R~ 614
MINiTTES OF THE MEETING - APRIZ 19, 1971 - CONTINUED -
OUTSIDE AUDIT - CONTINUED -
Mr. Marks moved, seconded by Mr. Oxenfeld, that the firm of Cherry, Bekaert and Holland
be employed to conduct County's independent audit for 19'70-71 and that Mr. Bekaert be re-
quested to supervise the audit. Vote was called on motion. Motion carried three to two.
Messrs. Marks, Williams and Oxenfeld voted "Yes". Messrs. Harriss and Hall "No".
Mr. Hall asked to be excused from the meeting at this time.
MUTUAZ ASSISTANCE AGREEMENT BETWE~V THE CITY OF WILMINGTON AND COUNTY OF NEW HANOVER FOR
POZICE WORK -
Mr. Williams moved, seconded by Mr. Hall, that the Chairman be authorized to sign the
Mutual Assistance Agreement between the City of Wilmington and New Hanover County for
Police Work. Motion carried unanimously.
AIRPORT - TBANSFER OF FUNDS -
Hequest from the Airport that $2500 be transferred from Labor Account to Professional
8ervices was presented by Mr. Bowden to the Board. Mr. Williams moved, seconded by Mr. Marks,
that the trans£er be approved. Motion carried unanimously.
SHERIFF'S REQ,UEST -
Mr. Bowden presented request from the Sheriff's Department, dated April 14, 1971, for
one patrol car, one radio, one blue light and electronic siren; 9~5,050 and four 5 watt
walkie talkies, battery charger for them and extra battery; ~3~55, total $8806.
Mr. Williams moved, seconded by Mr. Oxenfeld that the County Administrator be authorized
to proceed with securing bids on items requested by the Sheriff at the earliest practic-
able date and bring back recommendations. Motion carrie@ unanimously.
RESOLUTIONS - MR. SAM JOHNSON AND MR. LEON BROADHURST -
Mr. Williams moved, seconded by Mr. Oxenfeld, that Mr. Bowden be instructed to com-
pose suitable resolutions in each case. Motion carried unanimously.
CONGRATUI,ATIONS TO AZAI,EA FESTIVAL CO~ITTEE -
Mr. Williams moved, seconded by Mr. Marks, that the Azalea Festival Committee be congrat-
ulated for the fine work they did in putting on the Festival this year. Motion carried
unanimously.
LETTER OF THANKS TO LAW ENFORCEMENT DEPARTMENTS -
By common consent it was agreed the CountS= Administrator be instructed to write each
law en£orcement department that furnished law enforcement officers from each community and
thank them for their assistance.
BATTLESHIP DRIVE -
rr. Bowden presented request from the Battleship Commission asking the Commission en-
dorse name o£ Battleship Drive for what is known now as Secondary Road 1352. Mr. Williams
moved, seconded by Mr. Oxenfeld, that this be approved. Motion carried unanimously.
ADJOURAINiENT -
There being no £urther business to come before the Board, Mr. Marks moved, seconded
by Mr. Oxenfeld, that the meeting adjourn. Motion carried unanimously.
Respectfully submitted,
Hazel Savage
Clerk to the Board
HS/bh
MINUTES OF THE
BOARD OF EQUALIZATION AND REVIEW
APRIL 12, 19'71
The first meeting of the Board of Equalization and Review for 19'71 was on April 12, 19`]1.
Present at the first meeting of the Board were: Berry Williams, Nike Hall, H. A. Marks,
John Oxenfeld, Laurence Bowden and I,arry J. Powell.
Oath of Office was admisitered at 9:35 by Mr. McKeithan and Mr. McKeithan was requested
to return on April 13th to admisiter the oath to Mr. Harriss who was not present at this ~
meeting. Mr. Berry Williams was actin~ as speaker. Mr. Oxenfeld made a motion that Nr.
Harriss be chairman of the Board o£ Equalization and Review with Mr. Williams as Vice Chair-
man, motion seconded by Mr. Marks and carried.
Nr. Williams advised the Board would hear all complaints of the taxpayers and final
action would be taken at the last meeting. The Tax Supervisor will advise the taxpayer, by
letter, of the findings of the board after action is taken on all complaints.
The first to appear before the board was Lt. Col. Joseph F. Dunn who vaished to plead ignor-
ance and requested board to reduce penalty. Mr. Williams advised Mr. Dunn that he would be
informed at a later date of the board's decision by letter.
Mr. W. L. Harris appeared before the board and stated since ig55 when he made some cor-
porate changes that he had always listed his taxes in February. Mr. Hall advised P1r. Powell
to check into abstracts for tvao to three years back. Mr. 4lilliams advised Mr. Harris that
he would be informed later of the board's decision.
At 9~55 A. M. Mr. Bowden stated he iaould call the remaining people to appear before
the Board and see if they could appear earlier than scheduled.
61J
MINUTES OF THE BOARD OF EQUALIZATION AND REVIEW - APRIL 12. 1971 -(CONTTNUED) -
The board then revievred the following complaints of individuals who were not present
at this meetin~, they are as follows: Mrs. Lula S. Johnson, Mr. Lewis E. Jolly, Mrs. John
E. Evans, Mrs. Gardner W. Blizzard, Mrs. Helen Powell, Mrs. Lillian H. Ely, Mrs. M. G. Stutz
and Mr. G. W. Graves for Graves Electric Co. Mr. Powell read all the complaints, from the
taxpayers to the board and provided each member of the board with a copy of each letter.
All letters were inregards to late listing penal~ies. Mr. Williams advised the board to
take the letters under consideration and the board oaould ta~e action at final meeting.
Mr. Frank M. Skillman appeared before the board and stated he was out of town at list-
ing time. Mr. Williams su~gested we obtain a copy of Mr. Skillman's letter for the board
to review.
At 10:00 Mr. Hall excused himself from the board to attend another meetin~.
The board revi~wed the letter from Mr. Frank H. Conner for Connor Land Co. and will make
a decision at a later date.
Next to appear was Mr. W. E. Turner for:J. W. Murchison Co. Mr. Turner contends he
receiyed a letter for an extension in 1970, until February 15th, and he thought this applied
to 19~1 also. Mr. Marks suggested we obtain a copy of this letter. Mr. Powell stated we
had a file copy of this letter, and will supply copy to board.'
Mr. C. S. Lowrimore appeared for Electric Repair & Service Co., Fountain Tire Service,
Inc., Pine Valley Country Club and Pepsi Cola Bottling Co. Mr. Lowrimore had an extension
for personal property for these companies except Pepsi Cola Bottling Co., but did not list
the real property on time. Mr. Williams informed Mr. Lowrimore they would inform him later
of the board's decision.
Mr. Swinson for R. C. Fowler Properties, Inc., Carolina Treet, Inc., Sanitary Utilities
Inc. and Traco Dev. Co. appeared next. Mr. Swinson presented a copy of letter he wrote to
tax office for an extension of personal property but he failed to list real property by
January 31, 19~1. Board will inform later of their decision by letter.
Board recessed at 10:35 for a break.
At 10:55 the Board of Equalization & Review reconvened to hear Mr. Robert Williams for
his father Robert M. Williams Sr. He stated His father's memory s•:~as failing and he forgot
to file on time. The son asked the board to remember his fathers good record over the years
for listing on time and stated he, the son, would take care of the listing in the future.
The board advised they would inform him later by letter of their decision.
The Board of Equalization & Review recessed at 11:00 A: M. by Motion of Berry Williams
and seconded by John Oxenfeld, until 9:00 A. M. on April 13, 19~1.
Respectfully submitted,
Betty Ayala
MINUTES OF THE
BOARD,OF EQUALIZATION AND REVIEW
APRII, 13, 1971
The Board of Equalization & Review reconvened at 9~00 A. M. on April 13, 1971 to re-
view property complaints of taxpayers in New Hanover County.
Present at this meeting was Mike Hall, acting as second Vice Chairman in the absence
o£ Mr. Berry Williams, H. A. Narks, John Oxenfeld, Larry J. Powell, Raymond Blake, Jr. and
Garry McDaniel.
The first to appear before the board was Mr. Glasgow Hicks for Shandy Point Dev. Co.
Mr. Hicks contended the value of property was too high. He stated property is valued on per
road front base instead of per acre as the surrounding property is. He stated there is no
road recognized by the zoning dept. or the building inspectors thus property can not be priced
on a per road £ootage base. He also stated the size of property to be 11 acres but the tax
office finds this property to be 4'] acres including 28 acres of marsh. Mr. Hicks stated that
property owners of surrounding property such as Mr. Joyner, Mrs. Towels, Mr. R. C. Fo~aler,
Mrs. Agnes Mayer, Dr. Melton and Mr. Rusher all have propert~ with water frontage and roads
just like his property but is valued less. Mr. Powell presented comparable property which
as been divided into sub-division and showed that Mr. Hicks property was priced in line with
other surrounding sub-divisions. The property Mr. Hi~ks referred to was not developed or
divided in lots and offered for sale. Mr. Hall advised that the board.would look into the
values of surrounding property owners and compare with his property and inform him later of
their decision by letter. Mr. Marks also requested a list of property owners with property
surrounding his property. Nlr. Hicks stated the tax office should be able to find the pro-
perty he had referred to.
Mrs. J. E. Southerland appeared next concerning her property at 19 Keaton Ave. and 220
Mears St. She stated value was alright on land but too high on houses. Mr. Povrell advised
an adjustment had been made to her property value in 196) and he saw no further change needed
since that time. Mr. Hall advised her the board would take into consideration her statements
and inform her later of their decision by letter.
Nrs. Lee Omie Cumber appeared next and contended all her property was valued too high
and some of the property more~than she paid for it. She further stated some houses she
could not rent due to their bad condition. The Tax Supervisor recommends a reduction of
~y330 for house at 205 Mears St., a reduction of $630 on house at 516 So. 2nd St. and a re-
duction of $630 on house at 220 So. 3rd St. Mr. Hall advised the board would consider her
remarks and inform her at a later date o£ their decision by letter.
~
~ 61.6
MINiTTES OF THE BOARD OF E6UAI,IZATION AND REVIEW - APRIL 13, 1971 -(CONTINUED) -
Mr. P.. L. Butler appeared next for 4Tilmington Pony~League.
League was managed by Mr. Godwin, Mr. Moore and Mr. Mallard and
a clause that it would revert ba~k to the City of Wilmington wh
purposes. He suggested the propert,y be made exempt since it is
Mr. Powell also suggested the property be made tax exempt. But
to pass on their part of the back taxes. Mr. Hall informed Mr.
advise by letter at a later date of their decision.
He stated Wilmington Pony
the deed to the property had
~n not used for community
a non-profit organization.
that the city would have
Butler that the board would.
At this time the board reviewed the followin~ property owners complaints who would.
not be present: Nr. 0. K. Biggs, whose house was used for storage and has no water line,
Mr. D. C. Tripp who claims value too high, on lots, Mr. C. E. Baker who,made a house
from two old barracks and claims is over valued. The Tax Supervisor recommended a reduction
on building of $1420, on Mr. Baker's property. And Mr. Kenneth Hall who contends property
is over valued.
At 10:35 the board recessed until 2:00 P. M. on April 14, 19']l.
Respectfully submitted,
Betty Ayala
MINUTES OF THE
BOARD OF EQUAZIZATION AND REVIE41
APP,IL 14. 1971
The Board of Equalization & Review reconvened at 2:00 P. M. on April 14, 1971 in the
Commissioners Building, to review property complaints of taxpayers appearing before the Board.
Present at this meeting was Chairman, Mears Harriss, H. A. Marks, John ~enfeld, Larry
J. Powell, Raymond Blake, Jr. and Garry McDaniel.
Mr. Harriss stated he had been sworn in earlier in the day as a member of the board.
The first to appear before the board was Mr. Alvin Caviness, who stated the value was
too high on his house compared rrith the surrounding property. Also that drainage was very
bad on his lot. Mr. Harriss advised that the board would inform Mr. Caviness by letter of
their decision after revielaing his complaint.
The board then revier~ed the £ollowing property complaints of taxpayers who ~aere not pre-
sent: Mrs. Louise Orr, who contends value o£ building too high, Mrs. Lillian Fennell, who
contends valuation too high for neighborhood, and Mr. James Gray estate represented by First
National Bank of N. C., who contends valuation too high. The Tax Supervisor recommended a
reduction for Mr. Gray estate of $120 for removal of a garage at ']19 So. llth St. and a
reduction o£ 9~1400 for removal o£ a greenhouse at 71'7 So. llth St.
At 2:30 Chairman, Nears Harriss, signed two subpoenas from New Hanover County to Brad-
ley Creek Marina and Harrelson Marina Service. These two Marinas refused to furnish the tax
office with a list of boats or vessels and names of owners at their marina the first of
January 19'71. Copy of subpoenas on file in tax of£ice.
It was advised b5~ Mr. Fox, County Attorney, that the Board of Eoualization & Review
would have to remain open for 10 days more so that the records of the marinas could be
brought before the board. Also the extension of the Board of Equalization & Review would
have to be advertised in the neVas paper. Chairman Mears Harriss set the time for 11:55 n: M.
on Monday April 19th £or the two marinas to appear before the board. Also the last meeting
of the Board of Equalization & Review was set by Chairman Mears Harriss for April 23rd at
12:00 noon.
At this time the Tax Supervisor advised the Commissioners to add Mr. A..A. Mark's pro-
perty at No. 3rd St. and Aeronautics Inc. to their schedule for April 14, 19']1. It was
stated by Mr. H. A. Marks that he would not sit in on the board when his p•roperty was brought
up for discussion.
Aeronautics Inc. has a late listing penalty due to the illness of their bookkeeper who
failed to list for the company.
At this time the Tax Supervisor brought before the board the two companies and their
prices for mapping and revaluation of New Hanover .C.ounty. James Zaird & Co. submitted an
estimate of ~430,000 and Cole Layer Tremble Co. submitted an estimate of ~650,000.
At this time the board reviewed the complaint of Mr. J. H. Fussell Jr, inregardS~to the
value placed on one of his builelings. The complaint was presented by Mr. Powell in the ab-
sence of Mr. Fussell. Chairman Harriss pointed out it was possible the building value was
too high but the land value was too low therefore one shou3d o£fset the other. Mr. Marks
stated the board should consider the total value o£ the property. The board took this com-
plaint under advisement.
The board recessed at 2:55 for a short b~eak.
At 3:05 the board reconvened and was called into session by Chairman Mears Harriss.
Mr. I,eon Rivenbark appeared before the board at this time. He stated his building value
was too high compared with surrounding property owners. His building is zoned commercial
while the property owners surrounding his are zoned residential. Mr. Harriss advised,
Mr. Rive~bark that the board would consider his complaint and in£orm him later of the
board's decision.
,
MIIVI;FTES OF 2'HE BOkRD OF EQUALIZATION AND REVIEW - APRIZ 14, 1971 -(CONTINUED) -
nText to appear be£ore the board ~aas Mr. Curtis J. Walker, who stated the value was too
high on his house. He said it needed painting and re~air and that he was not going to fix
it up and make his taxes go up. Mr. Harriss and Mr. Marks advised Mr. Walker that painting
and keeping repairs up did not change the amount of his taxes. Mr. Harriss advised that
the board would consider his complaint and remarks and advise by letter of their decision.
The board then reviewed the property complaints of Mrs. Eucille Boney and Mrs. Catherine
Allen who were not present. Mrs. Boney contends that her property is over valued and house
is run down. The Tax Supervisor recommended a reduction in the value of Nrs. Boney's pro-
perty. Mrs. Catherine Allen contended the value of her 3 houses is too high. The Tax
Supervisor advised that when Southern Appraisal priced her 3 houses the wrong grade was
placed upon them and he recommended a reduction of $5010 to correct this error.
The board recessed at 3:50 for a short break:
The board reconvened at 4:00 P.M. to review the property complaint of Mr. Frank Cottle
who was not present. He contends his property valuation is too high. Chairman Harriss
advised again at this time tha~ the board will make all final decision at their final
meeting on April 23rd.
The I3oard of Equalization & Review recessed at 4:15 until April 1°,th at 11:55 A.M.
Respectfully submitted,
Betty Ayala
M2NUTES OF THE
BOA3ZD OF EQUALIZATION AND REVIEW
APRIZ 19. 1971
The Board of Equalization & Review reconvened at 11:55 A.M. for the purpose of accepting
the records o£ Bradley Creek Marina and Harrelson Marina Service.
Present £or this session were Chairman Mears Harriss, Berry Williams, Mike Hall, H. A.
Marks, John Oxen£eld and James Fox.
Mr. Garland Palmer and Yiis laiayer, Alton Lennon Jr., Mr. Harrelson of Harrelson M2rina
Service, Larry J. Poweil and a customer of Bradley Creek Marina.
Chairman Mears Harriss directed Mr. Powell to review the records of the two marinas in
another room and if problems arose to bring the problem before the full board.
The subpoena for these two marinas was worded by Mr. Fox, Count3r Attorney who did. not
include a request for addresses. •
Bradley Creek Marina submitted a listing of all boats in storage as of January 1, 1971
but the list d.id not include the addresses o£ the oi,iners. Mr. Palmer and P1r. Lennon said
they would submit a new list with addresses if they could be allowed until April 22, 1971 at
12:00, Mr. Harrelson also requested the additional time. Mr, Powell presented the problems
to the board and Chairman Mears Harriss agreed this would be acceptable.
Mr. Palmer of Bradley Creek Marina produced a catalog of boat listings (Blue Book 19~0
for Inboard & Outboard Boat Trade In Guide), which the Tax Office will order to price boats
from in the future.
The meeting was recessed at 12:20.
Respectfully submitted,
Betty Ayala
MINUTES OF THE
BOARD OF EQUALIZATION AND REtTIEW
APRIL 23, 1971
The £inal meeting of the Board of Equalization & Review was held on April 23, 1971 at
12:00 noon, in the Commissioners Building.
Present taere Chairman, Mears Harriss, Berry Williams, H. A. Marks, John Oxenfeld, Larry
J. Powell, Laurence Bowden, Raymond Blake, Jr. and Garry McDaniel.
The opening prayer was given on request by John Oxenfeld.
The first complaint to be reviewed was S& G Prestress Co. represented by Ellis Aycock.
He stated he oranted to know why a value of $59,~00 was placed upon property in 1970 and in
19~z the value was $68,`]00 and why he received another abstract in 19'71 with a value of $122,
85o-, also a building had been torn down on this property and two lots sold from it. Pro-
perty description is 18.51 acres Bradley Creek Pcint. He also wished front footage cor-
rected from 1500 to 1400 feet. States that $30 a front foot is applied to land inside and
outside the circle of road. Chairman Mears Harriss pointed out that the board could not con-
sider a xeduction unless part of land to be set aside for park would be dedicated.and recorded.
s2~
~
~,618
MINUTES OF THE BOARD OF E~UALIZATION & REVIEW - APRIL 23. 1971 -(CONTINUED) -
Mr. Powell explained that the value of property is increased when a road is placed on the
property. At this time Mr. McDaniels, stated that if this property was divided into lots he
would consider the depth factor in pricing. Also he stated he would refigure the property
and correct the front footage if it was incorrect. Mr. Harriss advised Mr. Aycock that the
board would inform by letter at a later date of their decision.
Mr. H. A. Marks left the board at this time..so that his property at North 3rd & 2nd St.
could be reviewed. He contended that too high a value was on this property due to no parking
or very limited parkin~ area. The Tax Supervisor recommends a 20% reduction which would
be a reduction of $5,558 on land only. A motion to accept was brought up by Mears Harriss
and seconded by Berry Williams and passed by members of the board.
At this time City property at the Old I,iberty Shipyard was reviewed by the board. Mr.
Marks asked the value of this propert3r. Mr. Powell stated it was valued at $110,340. Chair-
man Mears Harriss asked the Tax Supervisor what was his recommendation. Mr. Powell recom-
mended it be placed on the tax books £or 1971 with late listing penalty. Mr. Berry Williams
suggested since the City was in a bad state financially it would be wise to take the Tax
Supervisor's recommendation and tax the Cit,y on the current year only plus penalty. This
motion was made by John Oxenfeld and seconded by H. A. Marks and passed by the board.
The board began at this time to review once again and pass on complaints heard at the
previous meeting of the board. The following were reviewed. and, passed upon:
Shandy Point
Acres I,and Bld~. Total
.81 3380 3380
.47 1870 18~0
.48 1910 1910
.46 2180 2180
.46 2350 2350
.55 1~40 1740
.46 2600 135a 3950
.il ~30 960 1690
-55 1460 1460
.56 2220 2220
.49 20~0 1930 4000
.53 1960 1960
.4~ 191o i91o
.~s 1~50 1750
.49 2250 2250
.48 20']0 20~0
.45 3150 315~
.51 2990 2990
2.66 16110 16110
28.52 143p 1430
The board accepted the recommendation of the Tax Supervisor for no chan~e. The motion
was brought up by Chairman Mears Harriss, and seconded by H. A. Marks and carried by the
board.
S& G Prestress Co., 19.51 acres Bradley Creek Point, represented by Ellis I~ycock. As
this property came into review, John Oxenfeld, abstained from sitting on the board because his
firm was doing work with this company. The motion oras made by Chairman Mears Harriss to ac-
cept the Tax ,Supervisor's recommendation for no chan~e except to correct the total road. foot
frontage, according to correct map now available, and was seconded by H. A. Marks and carried
by board.
Wilmington Pony League, represented by Pir. A. L. Butler, Block 21 & Pt. Block 28 Sunset
Park W. Shipyard Blvd. Motion was made by John Oxenfeld to accept the recommendation of the
Tax Supervisor and change property to an exempt statis and abate county taxes. The motion
was seconded by H. A. Marks and carried by board.
Recommended
I,ee Omie Cumber Land Bldg. Tota1 Land Bldg. Total
202 rrun st. 1430 8900 10330
205 Nears St. 4']0 1680 2150 4~0 1350 1820
408 So. 2nd St. 470 3110 3580
520 S. 2nd St. 610 2960 3570
516 So. 2nd St. '750 2'>10 3060 ~50 1680 2430
514 So. 2nd St. 1050 4']90 5840
518 So. 2nd St. 650 2820 34`]0
206 Nun St. 820 6400 7220
207 rrun st. 810 4330 5140
11'7 _
Nun st. '730 4550 5280
308 Church St. 640 5680 6320
516 Ann St. 6'70 1510 2180
220 So. 3rd St. 1980 6>80 8'>60 1980 5750 7']30
H. A. Marks made a motion to accept the recommendation of the Tax Supervisor for 205
Mears St. with a reduction o£ $330 on building value, 516 So. 2nd St. with a reduction of
~630 on building value and 220 So. 3rd St. with a reduction of 9b630 on building value, thns
making a total of ~159o reduction. All other property of Lee Omie Cumber remained the same.
This motion was seconded by John Oxen£eld and carried by the board.
Mr. D. C. Tripp Land Bldg. Total
Block 204 Zots 20-23 81~0 8170
Georgia Ave. Car. Beach
Block 204 I,ots 2/3/6/']/8 4860 4860
Florida Ave. Car. Beach
Mrs. J. E. Southerland I,and Bldg. Total
19 Reaton Ave. 23']0 11'700 140'70
220 Mears St. 650 4910 5560
Mr. Marks made a motion to accept the recommendation of
was seconded by John Oxen£eld and carried b9 the board..
the Tax Supervisor of no change and
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si~
MINUTES OF THE BOARD OF EQUALIZATION & REVIEYJ - AFRIL 23, 19~1 -(CONTINUED) -
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor o£ no
change and was seconded by H. A. Marks and motion was carried by the board.
Mr. 0. K. Bi$gs Land Bldg. Total
State Road ~1526 2300 12230 14530
.°,8 acre Lot Adj. Mott
H. A. ~arks made a motion t o accept the recommen dation of the Tax Supervisor £or no
change and was seconded by John Oxenfeld, and motion was carri ed by the board.
Recommended
Mr. C. E. Baker Land Bldg. Total I,and Bldg. Total
639 Carolina Beach Ave. 2'700 4630 '7330 2700 3210 5910
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for a
reduction of $61420 on the building value and was seconded by H. A. Marks and carried by the
board.
Mr. J. D. Clark, withdrew his complaint.
Mr. Kenneth M. Hall I,and Bldg. Total
150'] RanY.in St. 1540 9030 105~0
H. A. Marks made a motion to accept the recommendation of the Tax Supervisor for no
change and o~as seconded by John Oxenfeld and carried by the board.
Mrs. Louise Orr Land Bldg. Total
State Rd. 1621 1970 700 26'70
.6 acre Pt. Craig
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for no
change and was seconded by H. A. Marks and carried by the board.
Mr. Alvin C. Caviness Land Bldg. Total
130o Queen St. 820 11190 12010
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for
no change and was seconded by H. A. Narks and carried by the board.
Recommended
Mr. J. H. Fussell, Jr. Land Bldg. Total Land Bldg. Total
301 So. Berr Ave. 5700 12540 18240 5700 11860 1'7560
H. A. Marks made a motion to accept the recommendation of the Tax Supervisor for a re-
duction of $680 on the building value and vras seconded by John Oxenfeld and carried by the
board.
Mrs. Lillian S. Fennell I,and Bldg. Total
5oi so. 5tn st. 710 4850 5560
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for no
change and was seconded by H. ~. Marks and carried by the board.
Recommended
Mrs. Lucille C. Boney I,and Bldg. Total Zand Bldg. Total
" 120 Hinton Ave. 490 36'70 4160 490 2'720 3210
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for a
reduction of ~950 on the building value and was seconded by H. A. Marks and carried by the
board.
Recommended
Mr. Curtis J. Walker Land Bldg. Total Zand Bldg. Tbtal
3916 Wrightsville Ave. 1420 11220 12640 1420 9280 10~00
H. A. Marks made a motion to accept the recommendation of the Tax 6upervisor for a re-
duction on the build.ing value of ~1940 (house was mismeasured by Southern Appraisal) and
was seconded by John Oxenfeld and carried by the board.
Recommended
First National Bank of N. C. Land Bldg. Total Land Bldg. Total
for estate of Dr. S. James Gray
71p So. 11th st. 810 23110 23920 810 22990 23800
~19 so. litn st. 3000 3000
712 So. llth st. l020 13510 14530 l020 12110 13130
'719 So. llth St. 410 410
John Oxenfeld made a motion to
reduction of $120 for removal of ga
of $1520. This motion was seconded
Mr. Frank A. Cottle Land
433 No. 21st St. 1320
accept the recommendation of the Tax Supervisor for a
rage, $1400 for removal of a green house making a total
by H. A. Marks and carried by the board.
Recommended
Bldg. Total Land Bldg. Total
5850 ~1~0 1320 4950 6270
John Oxenfeld made a motion to accept the recommendation of the Tax Supervisor for a
reduction of $900 on building value until improvements are made and was;seconded by H. A.
Marks and carried by the board.
Mr. Zeon D. Rivenbark Land Bldg. Total
N. Kerr Ave. at Bavarian 1600 6500 8100
Land Int.
~
~ szo
rINUTES OF TF~ BOARD OF EQ.UALIZATION & RE~rIEW - APRIL 23, 1971 -(CONTINUED) -
Chairman Mears Harriss made a motion to accept the recommendation of the Tax Supervisor
for no change and was seconded by H. A. Marks and carried by the board.
The Board of Equalization & Review ruled that the follovaing listing penalties should
not be removed:
Mrs. Lula S. Johnson
Lt. Co. Joseph F. Dunn
Mr. W. L. Harris
Mrs. John E. Evans
Mr. Frank M. Skillman
Mrs. Gardner 47. Blizzard
Conor Land Co.
The Board of Equalization & Review ruled they would compromise on the followin~ listing
penalties, but they ~vould retain a fb1.00 charge on each:
Aerounautics Inc.
Mr. Lewis E. Jolly
Mrs. Helen Powell
Mrs. Ii. G. Stutz
Mrs. I,illian H. Ely
Mr. G. W. Graves for Graves Electric Co.
Mr. John R. Murchison for J. W. Murchison Co.
Mr. C. S. Lowrimore for Electric Repair & Service Co.
Fountain Tire Service, Inc.
Pine Valley Country Club
Pepsi Cola Bottling Co.
Mr. Swinson for R. C. Fowler
R. C. Fowler Properties, Inc.
Carolina Treet, Inc.
Sanitary Utilities, Inc.
Traco Dev. Co.
Chairman Nears Harriss suggested the Tax Supervisor send a letter to each business when
they apply for extension, advising them of the listing dates for real estate. Also to ad-
vertise in the news media.
The Tax Supervisor advised the board £or the need for tax mapping and revaluation of
New Hanover County. Mr. Powell stated he had a presentation from a company with slides
that he would like to present to the Board of Commissioners. Chairman Mears Harriss stated
the board would like to review the material.
The Tax Supervisor stated at this time that Bradley Creek Marina and Harrelson Marina
Service had £urnished the tax office with a list of boat owners and addresses as requested.
The Board of Equalization & Review at this time thanked the Tax Supervisor and his
staff for a well planned presentation of the complaints of property owners in New Hanover
County.
Chairman, Near Harriss made a motion at 1:45 P.r. to adjourn the Board of Equalization
& Review ior the year 19~1. The motion was seconded by H. A. Marks and carried by the board.
Respectfully submitted,
Betty Ayala
MINUTES OF TE~ MEETING - MAY 3, 1971 - 9:00 A.M. -
ASSEMBI,Y -
The regular semi-monthly meeting of the New Hanover County Board of Commissioners was
held on the above date and time in the Commission Building with the following present:
Chairman Meares Harriss, Jr., Vice-Chairman Berry A. Williams, Commissioners J. M. Hall,
Jr., H. A. Marks, Jor.n R. Oxenfeld; County Attorney James C. Fox; County Auditor Perry She-
pard; County Administrator Laurence 0. Bowden; and Hazel Savage, Clerk to the Board.
IPNOCATION
Chairman Harriss called the meeting to order and asked Rev. Herbert Aman, Rector, St.
Andrew's Episcopal Church, to give the invocation.
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kPPROVAL OF MINUTES -
Mr. Williams requested the following correction be made to the minutes of ineeting of
April 19, 19'71: On Page 11, sixth paragraph should show "Mutual Assistance Agreement Between
the City of LJilmington and New Hanover County for Police Work."
Mr. Narks requested correction on Page 1 under heading "Approval of Minutes of Regu3ar
Meeting, April 5th", fifth paragraph, second sentence should read" .... which it will cost...".
Following tnese corrections, Mr. Williams moved, seconded by Mr. Hall, that the minutes
be approved as corrected. Motion carried unanimously.
ASSISTANT TAX COLLECTOR'S REPORT -
Mrs. Janie B. Straughn, Acting Tax Collector, presented following report: Charged
per Scroll $5,183,67'7.50, charged per Supplement $30,g93.36, added by Tax ,Supervisor ~p2'7,202.62,
less abatements $28,083.`74, total $5,213,`789.74; Collections through April and Prepayments
$~4,789,330.33, balance due $424,459.41. Back taxes collected in April $9,088.j0, brin~ing
total collected to date ~129,06~.96, leaving balance due ~302,044.4']. Delinquent Personal
Property Taxes collected during April $'71'].58, brin~ing total collected to date ~620,881.14.
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