Columbus, Georgia

MINUTES # 43-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 3, 2004,

at 2:00PM with Chairman Lawton Grantham, Assessors Richard Stallings, Ann

Grantham, William Braxton and Pat Hunter present. Also present was Chief

Appraiser Martin J. Land.



Assessor William Braxton made a motion to approve Minutes # 42-04, Assessor Pat

Hunter seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Met with Mr. Parker regarding his personal property account 05679901. Mr.

Parker said he was back before the Board to get an explanation of the letter he

received when he appeared before the Board on October 13, 2004. The Board told

Mr. Parker they removed the assessment for 2000. He said they did remove it

for 2000 but did not remove it for the other years. He was told he did not have

a valid appeal for the years 1998 and 1999. The Board explained they removed

the assessment for 2000 since the mall was closed for that year. Mr. Parker

said since they removed it for 2000, they could have removed it for the other

years. The Board advised Mr. Parker that he did not file a personal property

return; he did not file an appeal or responded to the tax bills during those

years and did not close out his business license. He said he is a preacher and

not a businessman and did not know he had to close out his business license;

the information should be on the business license when he purchased it. The

Board advised him the information is contained on the business license. The

Board took no action for the years 1998 and 1999.



Met with Mr. Harrell regarding his personal property account 01449001. Mr.

Harrell said he did not know a problem existed with his personal property

account until recently. He said his accountant filed the return for 2002.He

said he was not aware that additional information was needed. He said he went

out of business in 2001 and leased the building to a State agency and later

sold the building. He furnished the Board with the copy of a lease showing the

building was leased in 2001.He said he was operating his insurance business out

of his house. He said he had disposed of his furniture and fixtures giving part

of it to his employees; some he sold and the rest he returned to personal use.

He said he is using two desks in his current business. Assessor Ann Grantham

made a motion to remove the assessments for 2003 and 2004. Assessor William

Braxton seconded the motion; motion carried.



The Board met with City Attorney Clifton Fay to discuss pending personal

property court cases.





Page 2

Min43-04





Met with Commercial Division Chief Linda King, reviewed and approved the

following:



2003 Map Split: 2

2003 Appeals: 3(-)

2003 Appeals: 1(NC)



Met with Personal Property Division Chief Oliver Juhan, reviewed and approved

the following:



Assessment Correction: 1(-)

Appeals: 2(-)







Adjourned 4:15PM.





MARTIN J. LAND

Secretary





APPROVED:____________________________________





----____________ __________ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor