06-25-2010NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 25, 2010
ASSEMBLY
BOOK
PAGE
The 2010 New Hanover County Board of Equalization and Review met on Friday, June 25, 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: 1::00 p.m. session: Interim Chairman William O'Shea, Gregory Anderson,
Donald Harris, Deb Hays, and Joe Miller; 6:00 p.m. session: Interim Chairman William O'Shea, Gregory
Anderson, Deb Hays and Nancy Pritchett.
Staff members present were: 1:00 p.m. session: Assistant Tax Administrator Jeff Niebauer,
Appraiser Chris Boney, Appraiser Brady Landrie, Appraiser Jason Radtke, and Appraisal Administrative
Support Technician Joann Davenport; 6:00 p.m. session: Assistant Tax Administrator Jeff Niebauer,
Appraiser Scott Saunders, Appraiser Jim Thornton, Appraisal Administrative Support Technician Macio
Carlton, and Appraisal Administrative Support Technician Joann Davenport.
Interim Chairman O'Shea called the meeting to order at 1:00 p.m.
AGENDA ITEM # 1: Approval of Minutes
During the discussion to consider the minutes from their meeting on June 15, 2010, Interim
Chairman O'Shea made a proposal to amend the wording of the motion for Tab #22, Under Old Business, to
include a reference to NC General Statute 105 - 277.8. There being insufficient support for this amendment,
the minutes were approved as originally drafted.
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. Billy & Dorothy Miller, property owners of 2400 Castle Hayne Road, Wilmington, NC; Parcel ID
R03300 -002- 001 -002
2. Philip Bloedorn, property owner of 2217 Ocean Point Dr, Wilmington, NC; Parcel ID R05112 -004-
005 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R03300- 002 - 001 -002 Billy & Dorothy Miller $490,315
$366,304
Motion: Gregory Anderson MOVED, SECONDED by Donald Harris, to uphold the assessed value as
recommended by the Tax Administrator at $366,304. Upon vote, the motion carried 4 to 1 with Deb Hays
opposed.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 25, 2010
BOOK
PAGE
R05112- 004 - 005 -000 Philip Bloedorn $643,301 $643,301
Motion: Donald Harris MOVED, SECONDED by Deb Hays, to uphold the assessed value as recommended
by the Tax Administrator at $643,301. Upon vote, the motion carried 5 to 0.
AGENDA ITEM # 3: Tax Appeal Presentations (6:00 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.
Mr. A. V. Saffo, representing, University Group, Inc., property owner of 3801 Ardley Court,
Wilmington, NC; Parcel ID R06700- 006 - 014 -000
2. Mr. A. V. Saffo, representing, University Group, Inc., property owner of 5228 Treybrook Drive,
Wilmington, NC; Parcel ID R06700- 006 - 055 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R06700- 006 - 014 -000 University Group, Inc. $100,000 $100,000
Motion: Nancy Pritchett MOVED, SECONDED by Deb Hays, to uphold the assessed value as
recommended by the Tax Administrator at $100,000. Additionally, the Board directed the Tax Department
to send a letter to the taxpayer advising that, in order for the Tax Department to consider making any future
adjustment to the land value, a survey should be conducted to delineate those portions of the property that
are wetlands. Upon vote, with Gregory Anderson recusing himself, the motion carried 3 to 0.
R06700- 006 - 055 -000 University Group, Inc. $100,000 $100,000
Motion: Nancy Pritchett MOVED, SECONDED by Deb Hays, to uphold the assessed value as
recommended by the Tax Administrator at $100,000. Additionally, the Board directed the Tax Department
to send a letter to the taxpayer advising that, in order for the Tax Department to consider making any future
adjustment to the land value, a survey should be conducted to delineate those portions of the property that
are wetlands. Upon vote, with Gregory Anderson recusing himself, the motion carried 3 to 0.
AGENDA ITEM # 4: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Assistant Tax Administrator Jeff Niebauer 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: Nancy Pritchett MOVED, SECONDED by Gregory Anderson, 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 4 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 25, 2010 PAGE
AGENDA ITEM # 5: Affirmation of the Following Signed and Agreed Values
Assistant Tax Administrator Niebauer presented a list of appellants who, in writing, have agreed to
an adjusted value and agreed to withdraw their appeals.
Parcel -ID Owner Situs Address Agreed Value
R02616- 001 - 008 -000 3200 Corporate LLC 3200 Corporate Drive $2,850,000
R09018- 001 - 002 -000 Agnes Jane Lewis 1317 Swordfish Lane $204,000
Motion: Nancy Pritchett MOVED, SECONDED by Gregory Anderson, to affirm the agreed values of the
appeals listed below as withdrawn or agreed upon by the appellants. Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Affirmation of Resolved 2010 Appeals
Assistant Tax Administrator Niebauer presented a list of resolved 2010 appeals and requested that
the Board affirm the assessed values on that list.
Motion: Nancy Pritchett MOVED, SECONDED by Deb Hays, to affirm the assessed values for the parcels
contained in the list, attached herein as enclosure (1). Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 7: Process for the Approval of Minutes from the 6/25/2010 Session of the Board of
Equalization and Review
Assistant Tax Administrator Niebauer recommended, and the Board concurred, that the
minutes from this last session would be circulated via e-mail to, and for the approval by, those members of
the Board who participated in the June 25, 2010 session.
AGENDA ITEM # 7: Adjournment
Motion: Deb Hays MOVED, SECONDED by Gregory Anderson, to adjourn the 2010 Board of Equalization
and Review at 6:35 p.m. Upon vote, the motion carried 4 to 0.
Respectfully submitted,
U
a n Davenport
Administrative Support Technician