Columbus, Georgia

MINUTES # 33-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 17, 2005

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

Grantham and William Braxton present. Also present was Chief Appraiser Martin

J. Land. Assessor Pat Hunter was absent.



Assessor Richard Stallings made a motion to approve Minutes # 32-05, Assessor

William Braxton seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Mrs. McCullars representing the Tax Commissioner?s Office appeared before the

Board regarding the removal of homestead exemption for parcel ID 064 035 002.

Mrs. McCullars provided the Board with a fact sheet regarding the removal of

homestead exemption for property located at 3204 Clay Street. She said the Tax

Commissioner?s Office verified that the property was rented in October 2004.

She said the water service was in Catherine Foster?s name.



Met with Mr. Gavin regarding the removal of homestead exemption for parcel ID

064 035 002. Mr. Gavin said his mother owned the property and she was in a

nursing home. He said the State told him he could not sell or rent the property

since his mother received Medicaid. He said they approved that someone could

live in the house if the rent does not exceed $50 a month. He said he had a

letter from the State stating that he cannot sell the property. The Board asked

Mr. Gavin to furnish them with a copy of the letter. The Board delayed action

awaiting receipt of the letter.



Met with Ms. Lewis regarding the 2005 valuation and taxes for her personal

property account # 06324201. Ms. Lewis said she has been out of business since

October 2004. She said the Georgia Department of Revenue had cancelled her

alcohol beverage license in November 2004 and David Greenberg, owner of the

building, ceased all the personal property assets. The Board advised her that

the business license has not been closed and she needs to close it as soon as

possible. The Board delayed action until Ms. Lewis closes her business license.



Met with Mrs. Escobar regarding the valuation and taxes for her personal

property account # B1652301 for the year 2002 and 2003. She said she wanted to

understand the sequence of events surrounding the valuation of her boat. The

Board advised her that a tax return was not filed in 2002 and the boat was

valued based on information received from the Department of Natural Resources;

an official tax notice was sent to her husband, Lennox Escobar, stating what

the value was. No appeal was filed objecting to the valuation. In 2003 a late

return was filed and since a timely return





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Min#33-05



was not filed, the 2002 value rolled over to 2003. The correct information of

the boat was used to make the 2004 appraisal. The Board also advised Mrs.

Escobar based on the information they now

have, her husband owned the boat on January 1 of 2001 and the boat should have

carried an assessment for 2001. The Board took no action for the years 2002 and

2003; they also did not go back and place an assessment on the boat for 2001.



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

following:



2005 Map Splits: 4



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

following:



2005 Map Split: 1

Permits: 11

Tax Return: 1 (-)



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

the following:



Assessment Correction: 2(+)

14(-)

Appeals: 4(-)

1(NC)





Adjourned 4:00PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________





__________ ___________ _____________ _____________

__Absent____

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor