Guide to New Hanover County, North Carolina ancestry, genealogy and family history , birth records, marriage records, death records, census records, family history, and military records. Clerk Superior Court has divorce, probate and court records. Information for this chart was taken from various sources, often containing conflicting dates. Wilmington has been a port since colonial times. Early migration routes to and from New Hanover County for European settlers included: .
Men in New Hanover County served in various regiments. Men often joined a company within a regiment that originated in their county. Listed below are companies that were specifically formed in New Hanover County:. Family History Centers provide one-on-one assistance and free access to premium genealogical websites. In addition, many centers have free how-to genealogy classes. To request editing rights on the Wiki, click here.
From FamilySearch Wiki. United States.
North Carolina. New Hanover County. Adopt a page today. Draper, Utah: Everton Pub. The sale of the real property shall be subject to confirmation by the Court. Upon confirmation of the sale and receipt of the entire purchase price, the Internal Service PALS shall issue and deliver to the purchaser, a deed conveying the real property to the purchaser.
Upon confirmation of the sale, all interests in, liens against, or claims to, the real property that are or may be asserted by any of the parties to this action are discharged and extinguished.
The United States reserves the right to reject any and all bids and to withdraw the property from sale. This is and information notice only regarding a sale being conducted by the Internal Revenue Service as a result of the foreclosure of an Internal Revenue Service Federal Tax Lien by the Department of Justice. Cantwell Cantwell , a certified real estate appraiser, inspected the property on 22 June on behalf of Pines.
He testified the "owner" made him aware of asbestos contamination prior to his appraisal. On 2 July , Pines moved to amend its Application for Hearing before the Commission on grounds that when that document was originally filed 18 July , Pines "did not have an appraisal as to the true value" of the property on 1 January Following a full evidentiary hearing on 16 July , the Commission subsequently upheld the County's assessment in a written Final Decision on 19 November Regarding asbestos contamination within the premises, the Commission found as a fact that:.
While it appears that the subject property is, and was as of 1 January , affected by the presence of asbestos-containing materials, this problem was not know [sic] to either the owner or the County as of 1 January It then entered Conclusions of Law, including the following:. While the County's [sic] did not consider the possible impact on value of the presence of asbestos-containing materials in the course of its appraisal of the subject property, this was not error.
The Commission concludes as a matter of law that because the presence of asbestos containing materials was not known to the Taxpayer and was therefore not made known to the County prior to the appraisal date of 1 January , the County was under no obligation to consider it. Neither the County nor this Commission is required to consider a factor which was not known to the owner at the time of the appraisal.
The true value in money of the property as of 1 January could not have been affected by a condition which was unknown. The County is not required to exercise twenty-twenty hindsight. On 17 December , Pines filed a Motion for Reconsideration with the Commission, which motion was denied 22 January Pines timely appealed to this Court. Pines brings forward two assignments of error: 1 the Commission erred in refusing to consider evidence of asbestos within the apartment complex on the appraisal date of 1 January , and 2 the Commission erred in finding the sale and income approaches support the appraisal because the other apartment complexes analyzed were not contaminated with asbestos.
The standard to be employed by a county upon valuation is that all property "shall as far as practicable be appraised or valued at its true value in money. Furthermore, property appraisals shall be administered to include "any other factors that may affect [the] value [of the property]. The function of the Commission is to "hear and decide appeals from decisions concerning the listing, appraisal, or assessment of property made by county boards of equalization and review.
In conducting such appeals, the Commission is to hear the "evidence and affidavits offered by the appellant and appellee county. Further, the Commission shall "determine the weight and sufficiency of the evidence and the credibility of the witnesses,. Finally, the Commission "shall make findings of fact and conclusions of law and issue an appropriate order" based on evidence considered at the hearing. In order to prevail upon appeal of an appraisal, an objecting taxpayer must produce "competent, material and substantial evidence" which tends to show:.
In re Appeal of Amp, Inc. Under this section, the appellate court is to decide all relevant questions of law and interpret constitutional and statutory provisions to determine whether the decision of the Commission is, inter alia, affected by errors of law. See G. The statute also provides that we are to review "the whole record" in determining the foregoing, G. Additionally, certain other principles apply: 1 a reviewing court is neither free to weigh the evidence presented to the Commission nor to substitute its own evaluation of the evidence for that of the Commission; 2 ad valorem tax assessments are presumed to be correct; 3 "the correctness of tax assessments, the good faith of tax assessors and the validity of their actions are presumed;" and 4 the taxpayer bears the burden of showing that the assessment was erroneous.
Check out our North Carolina mortgage rates guide for information about purchasing or refinancing properties in the Tar Heel State. Secure drop box receptacles are located at the Government Center outside the south entrance to the Government Center, inside the Government Center at the entrance to the Tax Office and inside the Tax Office at the information center desk. Although the city will begin charging for false alarms, it is the city's position that this is not a revenue stream. In addition, credit unions may require membership. CDBG Building Reuse grants are available to local government applicants that work in conjunction with a company intending to operate in a vacant building. Why does the city keep building parks? Other Programs Foreign Trade Zones Foreign trade zones FTZ , sometimes known as free trade zones, are geographically designated and secured areas that for legal purposes are considered outside of U.
McElwee, N. Having set out the applicable legal principles, we now proceed to a consideration of the issue presented sub judice.
We emphasize the question is not whether asbestos contamination is properly a factor to be considered in determining the "true value" of real property. At least by implication, that subject has previously been addressed by our appellate courts. See In re Valuation, N.
Home; Property Records; NHC Tax Home · Register of Deeds The information on this Web Site is obtained from the New Hanover County computer systems. The Tax Department is responsible for obtaining, developing, analyzing, and maintaining records necessary for the appraisal, assessment, billing, and personal property within the jurisdiction of the County and municipalities according to the.
Rather, the precise issue herein is whether the Commission erred as a matter of law by not considering evidence of a factor allegedly affecting the "true value" of taxpayer's property for a given year but which factor taxpayer failed to make known to the County. Under the circumstances of the case sub judice, we believe the Commission was not required to take such evidence into account. Once real property has been appraised for taxation, it continues to be listed at the appraised valuation figure until next formally appraised, see G.
The General Assembly has thus intentionally authorized local taxing authorities, "when requested so to do," In re Pine Raleigh Corp.