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Home My WebLink AboutE&R2009-02-27 NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, FEBRUARY 27, 2009 PAGE 560 ASSEMBLY The 2008 New Hanover County Board of Equalization and Review met on Friday, February 27, 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: Vice-Chairman William A. Caster, Commissioner Ted Davis, Jr. and Commissioner Jason Thompson. Chairman Robert G. Greer and Commissioner Jonathan Barfield, Jr. 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. Vice-Chairman Caster 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. James Cook and Scott Cook of CEG Associates LLC, property owner of 6523 Towles Road, Wilmington, NC; Parcel ID R06313-003-002-000 2. Michael Hunter, property owner of 205 Saint Luke Court, Wilmington, NC; Parcel ID R06705- 006-034-000 3. John G. Smith, property owner of 527 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID R09405-006-007-000 4. Laura Vien Kirk and Frank Scott Kirk, property owners of 115 Georgia Avenue, Carolina Beach, NC; Parcel ID R08807-010-016-000 5. O. K. Dealey of Celestia Ventures LLC, property owner of 828 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID R09405-013-013-000 6. Pete Richardson, speaking on behalf of Walker J Elwood, property owner of 6 North Ridge Road, Wrightsville Beach, NC; Parcel ID R05809-002-046-000 7. Pete Richardson, speaking on behalf of Scott and Andrea Greenberg, property owners of 402 M Avenue, Kure Beach, NC; Parcel ID R09213-001-002-000 In deliberations after hearing the appeals, the Board affirmed the assessed values as follows: Assessed Affirmed Parcel ID Owner Value Value R05809-002-046-000 Walker J Elwood $1,526,521 $1,526,521 6 North Ridge Rd Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to uphold the assessed value of $1,526,521, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, FEBRUARY 27, 2009 PAGE 561 R06313-003-002-000 CEG Associates LLC $300,000 $100,000 6523 Towles Road Motion : Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the assessed value to $100,000 based on the limited use and size of the lot in the residential neighborhood. Upon vote, the MOTION CARRIED 3 to 0. R06705-006-034-000 Hunter Michael Elizabeth $174,758 $174,758 205 Saint Luke Ct Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to uphold the assessed value of $174,758, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R08807-010-016-000 Kirk Laura Vien $535,854 $535,854 115 Georgia Avenue Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to uphold the assessed value of $535,854, as recommended by the Tax Administrator. Furthermore, the Board authorized staff remeasure the house and reduce the value if incorrect. Upon vote, the MOTION CARRIED 3 to 0. R09213-001-002-000 Greenberg Scott Andrea $313,733 $283,733 402 M Ave Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to reduce the assessed value to $283,733, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. Commissioner Davis voted in opposition. R09405-013-013-000 Celestia Ventures LLC/O. K. Dealey $823,989 $641,230 828 S Fort Fisher Blv Commissioner Thompson disclosed that he had received political campaign contributions from Mr. Dealey in the past, but stated that he would be fair and equitable in his decision making. He said that he would recuse himself if the board so desires. The remaining board members did not call for Commissioner Thompson to be recused. Motion : Vice-Chairman Caster MOVED, SECONDED by Commissioner Davis, to reduce the assessed value of the house to $221,230, based on an incorrect model code applied to the house. Upon vote, the MOTION CARRIED 3 to 0. R09405-006-007-000 Smith John G Ola A $933,317 $914,000 527 S Fort Fisher Blv Motion : Vice-Chairman Caster MOVED, SECONDED by Commissioner Davis, to reduce the assessed value of the house to $95,000 based on the condition of the house and the cost to repair provided by the appellant. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, FEBRUARY 27, 2009 PAGE 562 OTHER BUSINESS OLD Assessed Affirmed Parcel ID Owner Value Value R08200-005-074-000 Chase Timothy Lee Courtnay F $426,400 $426,400 7181 Carolina Beach Rd Revaluation Coordinator Richardson reported that the Board, at the February 12, 2009 meeting, deferred its decision on the appeal based on pending appeals from adjacent property owners scheduled for today. However, both appellants have settled and withdrawn their appeals. Roy Musselwhite provided proper documentation designating some of his property as wetland areas. Consensus : The Board affirmed the value, but agreed that should Dr. Chase provide documentation showing designated wetland areas on his property, the value would be reduced to $250 per acre for the wetland areas. 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 Thompson MOVED, SECONDED by Commissioner Davis, to affirm the assessed values of the remaining appeals that were scheduled and the appellants failed to appear before the Board. Upon vote, the MOTION CARRIED 3 to 0. Assessed Affirmed Parcel ID Owner Value Value R05718-008-008-000 Dockside WB Investments LLC $1,688,001 $1,688,001 1308 Airlie Rd R05718-009-020-000 Dockside WB Investments LLC $1,173,617 $1,173,617 1306 Airlie Rd R07908-003-002-001 Smith Walton Wright Jr $416,957 $1,041,216 270 Shannon Dr R07908-003-080-000 Smith Properties Inc $135,000 $415,000 270 Shannon Dr R07908-003-002-002 Smith Properties Inc $423,973 $1,021,500 274 Shannon Dr R07908-003-081-000 Smith Properties Inc $135,000 $415,000 274 Shannon Dr R07908-003-002-004 Smith William J $460,132 $1,057,053 260 Shannon Dr R07908-003-083-000 Smith Properties Inc $135,000 $173,000 260 Shannon Dr R07908-003-082-000 Smith Properties Inc $135,000 $230,000 264 Shannon Dr R07908-003-075-000 Smith Walton Wright III $767,598 $974,453 1416 Marsh Cove Ln NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, FEBRUARY 27, 2009 PAGE 563 R08819-005-005-000 Beckhart Gordon H $727,801 $671,711 415 N Carolina Beach Ave R09018-012-002-015 F & K Holdings LLC $301,374 $301,374 1615 S Lake Park Blv R09018-012-002-054 F & K Holdings LLC $301,374 $301,374 1615 S Lake Park 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 Thompson MOVED, SECONDED by Commissioner Davis, 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 R04414-008-020-000 Shane James A Karyn D $328,260 $328,260 327 Lonicera Ct R08200-005-055-000 Musselwhite Neill H III $1,707,616 $1,707,616 1330 Salient Pt R08200-005-054-002 Musselwhite Roy F Janet D $1,094,583 $706,856 1327 Salient Pt R08200-005-062-000 Musselwhite Roy F Janet D $490,000 $368,742 1327 Salient Pt R08200-005-073-000 Musselwhite Roy F Janet D $194,400 $80,687 1327 Salient Pt COURTESY TAX APPEAL Revaluation Coordinator Richardson presented a request from a taxpayer who asked for a review of his property record card for accuracy. He recommended the Board affirm the assessed value as corrected. Assessed Affirmed Parcel ID Owner Value Value R06209-003-062-000 Horne Richard W Danielle K Etal $184,503 $184,503 316 Brenda Dr Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to affirm the assessed values as corrected for clerical errors as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. FINAL AFFIRMATION OF VALUES Tax Administrator Kelley reported that during the 2008 appeal filing period, several parcels had outstanding building permits that were not updated on the tax records. In order for these property owners to have an opportunity to appeal their values, the Tax Office added these parcels to the appeals list before NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, FEBRUARY 27, 2009 PAGE 564 the deadline. However, most of the property owners did not file an appeal and remain open on the list. He requested the Board affirm the assessed value of all remaining properties listed on the 2008 list of appellants. Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Davis, to affirm the assessed values of the remaining appeals filed for the 2008 tax year as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. A copy of the list of remaining appellants is hereby incorporated as a part of the minutes and is contained in Exhibit Book XXXII, Page 5. ADJOURNMENT There being no further business, Vice-Chairman Caster adjourned the 2008 Board of Equalization and Review at 10:45 a.m. Respectfully submitted, Teresa P. Elmore Deputy Clerk to the Board