05-27-2010NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 27, 2010
ASSEMBLY
BOOK
PAGE
The 2010 New Hanover County Board of Equalization and Review met on Thursday, May 27,
2010, at 1:00 p.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 by property owners regarding their 2010 tax value assessments.
Members present were: Chairman Joseph Szaloky, Gregory Anderson, and William O'Shea.
Staff members present were: Tax Administrator Roger Kelley, Appraiser Chuck Davis, Appraiser
Chris Boney, Appraiser Jason Radtke, Appraiser Scott Sanders, Appraisal Administrative Support
Technician Macio Carlton, and Tax Appraisal Clerk Michele Brooks.
Chairman Joseph Szaloky called the meeting to order at 1:06 p.m.
AGENDA ITEM # 1: Approval of Minutes
The Board considered and approved the minutes from their meeting on May 18, 2010.
AGENDA ITEM # 2: Tax Appeal Presentations (1:00 p.m.)
The Board heard appeal presentations from the following individuals regarding the 2010 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 Board's decision in ten days.
1. Angela L. Dentiste, property owner of 351 Seabreeze Blvd, Wilmington, NC; Parcel ID
R07206- 008 - 001 -000
2. Thomas Mazur, property owner of 8722 New Forest Dr, Wilmington, NC; Parcel ID R02900-
003- 307 -000
3. J.V. Hardee representing Marsh Oaks HOA, property owners of 214 Bayfield Dr, Wilmington,
NC; Parcel ID R03600- 008 - 110 -000
4. J.V. Hardee representing Bayshore Estates Inc., property owners of 412 Bayshore Dr,
Wilmington, NC; Parcel ID R03619- 005 - 001 -000
5. William Keplesky, property owner of 623 Tree Swallow Ln, Wilmington, NC; Parcel ID R04414-
008- 023 -000
6. Margaret Lefebvre, property owner of 6212 Tree Lake Ct, Wilmington, NC; Parcel ID R04419-
004- 007 -000
7. John and Martha Coon, property owners of 6100 Wolfhead Ct, Wilmington, NC; Parcel ID
R04419- 005 - 015 -000
8. Richard and Christine Lewchuk, property owners of 1200 Rising Tide Ct, Wilmington, NC;
Parcel ID R05114- 009 - 018 -000
9. Brian Hayes and Shelly Carney representing Landfall Sub II BLK 46 O A Inc, property owners
of 1109 Pembroke Jones Dr, Wilmington, NC; Parcel ID R05119- 009 - 014 -000
10. Randy S. Swartz, property owner of 20 E Henderson St, Wrightsville Beach, NC; Parcel ID
R05720- 025 - 001 -000
11. Jennifer L. Keeling, property owner of 5256 Woods Edge Rd, Wilmington, NC; Parcel ID
R07100- 004 - 085 -000
12. Samuel J. Colella, property owner of 304 Smilax Ln, Wilmington, NC; Parcel ID R08100 -006-
022 -000
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 27, 2010
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PAGE
13. Matt S. Hayes, property owner of 7613 Pontchartrain Rd, Wilmington, NC; Parcel ID R08112-
003- 005 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R07206- 008 - 001 -000 Angela L. Dentiste $752,868
$752,868
Motion: It was determined that the appellant was appealing a decision by the Tax Administrator on a
refund request made on the property under North Carolina General Statute (NCGS)105- 381(a). The
appellant was advised that the Board was unable to hear any appeal addressing the refund issue and that
the appellant's only recourse to that decision was to bring, within three years, a civil action against the
governing unit, in accordance with NCGS 105- 381(c)(2). The appellant was further advised that the Board
could hear an appeal of the assessed value for 2010 resulting from those changes. As the appellant
presented no evidence to appeal the assessed value, the Board voted to uphold the assessed value as
recommended by the Tax Administrator at $752,868 and ruled 3 to 0.
R02900- 003 - 307 -000 Thomas Mazur
$363,761
$364,388
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $364,388. Upon vote, the motion carried 3 to 0.
R03600- 008 - 110 -000 Marsh Oaks HOA Inc $181,380
$0
Motion: The Board approved the Tax Administrator's recommendation to reduce the assessed value to
$0 as the property is common area for the homeowners association.
R03619- 005 - 001 -000 Bayshore Estates $80,000 $24,000
Motion: Joseph Szaloky MOVED, SECONDED by William O'Shea, to reduce the assessed value to
$24,000. Upon vote, the motion carried 3 to 0.
R04414- 008 - 023 -000 William Keplesky
$395,000
$395,000
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $395,000. Upon vote, the motion carried 3 to 0.
R04419- 004 - 007 -000 Margaret Lefebvre $475,101
$475,101
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $475,101. Upon vote, the motion carried 3 to 0.
R04419- 005 - 015 -000 John & Martha Coon $587,779
$587,779
Motion: Joseph Szaloky MOVED, SECONDED by William O'Shea, to uphold the assessed value as
recommended by the Tax Administrator at $587,779. Upon vote, the motion carried 3 to 0.
R05114- 009 - 018 -000 Richard & Christine Lewchuck $894,483
$894,483
Motion: Joseph Szaloky MOVED, SECONDED by William O'Shea, to uphold the assessed value as
recommended by the Tax Administrator at $894,483. Upon vote, the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 27, 2010 PAGE
R05519- 009 - 014 -000 Landfall Sub li Blk 46 O A Inc $1,294,880 Pending
Motion: William O'Shea MOVED, SECONDED by Joseph Szaloky, to table any decision pending an
interpretation by the New Hanover County Legal Staff of the applicability of NCGS 105 -277.8 to this
parcel. Upon vote, the motion carried 3 to 0.
R05720- 025 - 001 -000 Randy S. Swartz
$1,895,903
$1,895,903
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $1,895,903. Upon vote, the motion carried 3 to 0.
R07100- 004 - 085 -000 Jennifer L. Keeling $273,793 $273,793
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $273,793. Upon vote, the motion carried 3 to 0.
R08100- 006 - 022 -000 Samuel J. Colella $539,998 $550,192
Motion: Joseph Szaloky MOVED, SECONDED by Gregory Anderson, to uphold the assessed value as
recommended by the Tax Administrator at $550,192. Upon vote, the motion carried 3 to 0.
R08112- 003 - 005 -000 Matt S. Hayes
$274,674
$274,674
Motion: Joseph Szaloky MOVED, SECONDED by William O'Shea, to uphold the assessed value as
recommended by the Tax Administrator at $274,674. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 3: Affirmation of Recommended Values for Scheduled Hearings for Appellants
Who Failed to Appear
Tax Administrator Kelley reported no other appellants were present and requested the Board
affirm the recommended assessed values of the remaining appeals as provided in the agenda package.
Motion: William O'Shea MOVED, SECONDED by Joseph Szaloky, to affirm the assessed values as
recommended by the Tax Administrator of those appellants who were scheduled and failed to appear
before the Board. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 4: Affirmation of the Following Signed and Agreed Values
Tax Administrator Kelley presented a list of appellants who, in writing, have agreed to an adjusted
value and agreed to withdraw their appeals.
Motion: William O'Shea MOVED, SECONDED by Joseph Szaloky, to affirm the assessed values of the
appeals listed below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 3 to 0.
Parcel -ID Owner Situs Address Agreed Value
R03708- 006 - 003 -000 BJS CONSTRUCTION CO 8608 FAZIO DR $244,552
R04400- 005- 058 -000 THOMPSON DICK J 7110 LOQUST DR $469,766
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 27, 2010
R05700- 003 - 062 -000
R06018- 003 - 049 -000
R06618- 005- 017 -000
R06618- 005- 018 -000
R06618- 005- 019 -000
R06618- 005- 020 -000
R06618- 005- 021 -000
R06717- 003 - 011 -000
R07908- 003 - 075 -000
R08811- 003 - 003 -002
R09006- 034 - 005 -005
R09014- 002 - 021 -072
R09213- 013- 013 -000
R09213- 013 - 014 -000
R09213- 013 - 015 -000
CROCKERS LANDING ASSOC INC
DEVIN HEALTH GROUP LLC
TLM PROPERTIES LLC
TLM PROPERTIES LLC
TLM PROPERTIES LLC
TLM PROPERTIES LLC
TLM PROPERTIES LLC
HOLLAND MARY K
PETTY REGINA E
LAMBERT BARBARA J ETAL
ANGLIN RICHARD E JR ANN M
DURHAM JEFFREY D KRISTINA M
PALM AIR COTTAGES LLC
PALM AIR COTTAGES LLC
PALM AIR COTTAGES LLC
AGENDA ITEM # 5: Schedule Future Meetings
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PAGE
1324 AIRLIE RD
$3,157,276
2305 SILVER STREAM LN
$9,295,615
126 SATARA DR
$76,199
118 SATARA DR
$131,670
110 SATARA DR
$90,500
102 SATARA DR
$92,400
100 SATARA DR
$44,940
5100 LANCOME CT
$379,379
1416 MARSH COVE LN
$770,002
1205 CANAL DR
$644,056
260 S CAROLINA BEACH AVE
$647,000
1101 S LAKE PARK BLV
$473,061
131 N FORT FISHER BLV
$405,890
133 N FORT FISHER BLV
$370,035
135 N FORT FISHER BLV
$384,714
The Board agreed to table the scheduling of new future hearing dates until the Tax Administrator
Kelley can advise the Board via email communication of dates when the Conference Room will be
available, including the possibility of an evening session on June 25, 2010.
AGENDA ITEM # 6: Adjournment (Recess)
There being no further business to consider, Chairman Szaloky recessed the 2010 Board of
Equalization and Review at 5:28 p.m. until the next hearing date scheduled for June 11, 2010.
Respectfully submitted,
�ia �'&00��
Michele Brooks
4