Columbus, Georgia

MINUTES #

06-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 12, 2003,

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

Grantham and William Braxton present. Newly appointed Assessor Patricia Hunter

attended the meeting, but did not participate in the voting. Also present was

Chief Appraiser Martin J. Land.



Assessor Ann Grantham made a motion to approve Minutes #05-03, Assessor William

Braxton second the motion, motion carried unanimously.



The Board approved an assessment correction for real estate.



The Board also approved a development authority bond letter for Goldens?

Foundry &Machine Co.



The following VA letter of application for VA exemption was reviewed and

approved:



Reale 085 062 001 Approved.



Met with Mr. and Mrs. Pate regarding personal property account # 06024101. Mrs.

Pate said they bought a business license in 1999 and were planning to go into

the Dollar Store business; but never opened the business. She said they rented

a store at 4214 Hamilton Rd on a week-to-week basis. They said due to Mrs.

Pate?s illness and Mr. Pate not having the time to operate the store, they

never opened the business. He said they did not realize that they had to close

the business license. He said they had bought $4,000 worth of inventory, but

finally sold it at the flea market in Alabama. Assessor Richard Stallings made

the motion to remove the assessment for 2000, 2001 and 2002 and delete the

account for 2003, Assessor William Braxton second the motion. The motion

carried with a vote of 3 to 1 with Assessor Lawton Grantham dissenting.



Met with Mrs. Boden Jr. regarding personal property account # 03557901. Mrs.

Boden said her husband died in January 2003. She wanted to know what she is

suppose to do. She told the Board her husband and son were in business up until

January of this year and still had the business assets. She said her son would

probably continue to cut lawns and she would give him the assets. The Board

advised Mrs. Boden that back taxes for 1999, 2001, 2002 needed paying; they

also told her to file a return for 2003 since she still had the assets and if

she disposed of the assets during 2003, she would have to file a return in

2004, stating the assets were disposed of and who received them. The Board took

no action.



Mr. Beam had an appointment with the Board of Tax Assessors, but failed to

appear (# 00812401).





Page 2

Min06-03



Met with Residential Division Chief Bob O?Brien, reviewed and approved the

following:



2003 Map Splits: 3



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

the following:



Assessment Corrections: 7 (-)

1 (NC)

Appeals: 26(NC)

Freeport Applications: 1 (Approved)



Adjourned 3:20PM.





MARTIN J. LAND

Secretary



APPROVED:____________________________________



__________ ____________ _____________ _____________

L E Grantham R L Stallings A C Grantham W B

Braxton

Chairman Assessor Assessor

Assessor