E&R2009-02-20
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 20, 2009 PAGE 556
ASSEMBLY
The 2008 New Hanover County Board of Equalization and Review met on Friday, February 20,
2009, at 9:00 a.m. in the Lucie F. Harrell Conference Room of the New Hanover County Government
Center, 230 Government Center Drive, Wilmington, North Carolina. The purpose of the meeting was to
hear appeals filed by property owners regarding their 2008 tax value assessments.
Members present were: Chairman Robert G. Greer, Commissioner Jonathan Barfield, Jr., and
Commissioner Ted Davis, Jr.
Vice-Chairman William A. Caster and Commissioner Jason Thompson were absent.
Staff members present were: Tax Administrator Roger Kelley, Appraisal Supervisor Henry J.
Montgomery, Revaluation Coordinator Pete Richardson, and Deputy Clerk to the Board Teresa P.
Elmore.
Chairman Greer called the meeting to order.
TAX APPEAL PRESENTATIONS
The Board heard appeal presentations from the following individuals regarding the 2008 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 Boards decision in ten days.
1. Pierce P. Barden, property owner of 6429 Shinn Creek Lane, Wilmington, NC; Parcel ID
R06216-011-032-000
2. David E. Warner III and Bonnie T. Warner, property owners of 1310 Canal Drive, 1308 Canal
Drive, and 1306 Canal Drive, Carolina Beach, NC; Parcel ID R08811-007-004-000, R08811-007-
005-000, and R08811-007-006-000
3. Attorneys Michael Lee and Aimee Ezzell and Doug South, representing NNP IV Cape Fear River
LLC, property owner of 1,330.63 acres on River Road, Wilmington, NC; Parcel ID R07000-006-
009-000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ID Owner Value Value
R06216-011-032-000 Barden Pierce P Courtney S $1,196,721 $1,196,721
6429 Shinn Creek Ln
Motion
: Commissioner Barfield MOVED, SECONDED by Chairman Greer, to uphold the assessed
value of $1,196,721. The Tax Administrator had recommended changing the value to $1,233,819 based
on the discovery of additional 1 ½ baths, elevator and deck. Upon vote, the MOTION CARRIED 2 to 1.
Commissioner Davis voted in opposition.
R08811-007-004-000 Warner David E III Bonnie T $391,000 $391,000
1310 Canal Dr
Motion
: Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to uphold the assessed
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 20, 2009 PAGE 557
value of $391,000, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to
0.
R08811-007-005-000 Warner David E III $489,153 $489,153
1308 Canal Dr
Motion
: Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to uphold the assessed
value of $489,153, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to
0.
R08811-007-006-000 Warner Bonnie T $469,200 $469,200
1306 Canal Dr
Motion
: Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to uphold the assessed
value of $469,200, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to
0.
R07000-006-009-000 NNP IV Cape Fear River LLC $54,928,747 $33,672,953
1330.63 acres on River Rd
Motion
: Commissioner Barfield MOVED, SECONDED by Chairman Greer, to reduce the assessed
value to $33,672,953, based on comparable sales at approximately $32,585 per acre. Upon vote, the
MOTION CARRIED 2 to 1. Commissioner Davis voted in opposition.
AFFIRMATION OF VALUES
Tax Administrator Kelley reported that no other appellants were present and requested the Board
to affirm the assessed values of the remaining appeals as provided in the agenda package.
Motion:
Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to affirm the assessed
values of the remaining appeals that were scheduled and the appellants failed to appear before the Board
as listed below. Upon vote, the MOTION CARRIED 3 to 0.
Assessed Affirmed
Parcel ID Owner Value Value
R04517-003-009-000 McIver Julia R Trust $1,117,868 $1,077,502
2128 Clemmons Way
R06208-011-045-000 Dewitt Alan K Eliabeth W $271,475 $275,870
242 Bradley Dr
R05714-007-003-000 Baker Johnnie C Estelle $143,034 $102,985
1416 Airlie Rd
R08510-009-005-000 Waring Thomas J Dawn M $873,318 $873,318
128 Gazebo Ct
R08814-004-042-000 Bigley Gerald P $855,834 $855,834
1011 Waterview Pl
R08818-001-072-000 Pumphrey William M Joanna B $210,000 $210,000
1022 Bennet Ln
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 20, 2009 PAGE 558
R08818-001-074-000 Pumphrey Joanna B William M $215,000 $215,000
1030 Bennet Ln
R09018-010-005-000 Hartsell Jackie H $301,810 $301,810
1511 Bowfin Ln
R09405-012-008-000 Lawley Charles C Cheryl H $1,020,070 $1,020,070
829 S Fort Fisher Blv
R09405-012-009-000 Lawley C Christopher Cheryl H $1,407,707 $1,407,707
833 S Fort Fisher Blv
TAX APPEALS WITHDRAWN
Tax Administrator Kelley presented a list of appellants who have agreed to an adjusted value and
have withdrawn their appeals.
Motion:
Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to affirm the assessed
values of the appeals listed as withdrawn or agreed upon by the appellants. Upon vote, the MOTION
CARRIED 3 to 0.
Assessed Affirmed
Parcel ID Owner Value Value
R05416-001-019-000 Richardson Jack W Jr Gail C $453,862 $453,862
2322 Mimosa Pl
R05509-018-011-000 Chadwick George H III $36,514 $36,514
3205 Wrightsville Ave
R06100-001-135-000 Causey Sidney A India C $356,682 $356,682
4901 Gorham Ave
R07100-001-060-000 McGirt Archie J Janet G Batten $171,607 $171,607
5046 Carolina Beach Rd
R07100-001-061-000 Monkey Junction Car Wash LLC $174,197 $129,866
5042 Carolina Beach Rd
R07600-006-008-000 JJ & K Properties Inc $864,416 $864,416
5806 Carolina Beach Rd
COURTESY TAX APPEALS
Revaluation Coordinator Richardson presented a list of taxpayers who have requested review of
their property record cards for accuracy. He recommended the Board affirm the assessed values as
corrected.
Motion
: Commissioner Barfield MOVED, SECONDED by Commissioner Davis, to affirm the assessed
values as listed to correct clerical errors as recommended by the Tax Administrator. Upon vote, the
MOTION CARRIED 3 to 0.
Assessed Affirmed
Parcel ID Owner Value Value
R06700-006-041-000 Benkovich Elaine M $341,932 $341,932
3855 Daphine Ct
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 20, 2009 PAGE 559
R08507-005-006-000 Respess Ann M Trust $518,070 $518,070
919 Bala Ln
R09005-017-006-000 Everett A Gordan Natalie Trust $49,500 $49,500
508 Atlanta Ave
ADJOURNMENT
As there were no further appeals to consider, Chairman Greer recessed the 2008 Board of
Equalization and Review at 12:15 p.m. The meeting will reconvene February 27, 2009.
Respectfully submitted,
Teresa P. Elmore
Deputy Clerk to the Board