Columbus, Georgia

MINUTES # 17-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 27, 2005,

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

William Braxton and Pat Hunter present. Also present was Chief Appraiser Martin

J. Land. Assessor Ann Grantham was absent.



Assessor Richard Stallings made a motion to approve Minutes # 16-05, Assessor

William Braxton seconded the motion, motion carried unanimously.



The following VA letters of application for VA exemption were reviewed and

approved:



Mason ? 127 004 017

Wilson ? 127 008 018



The Board reviewed a request for non-taxability for personal property account #

P0634501 and approved tax exempt status for 2005.



Mrs. Patti Meadows representing the Tax Commissioner?s Office appeared before

the Board regarding the denial of homestead exemption for parcel ID 102 001

107. Mrs. Meadows presented the Board with a copy of the application for

homestead exemption and affidavit, which showed the owner moved into the house

on January 3, 2005. She said the homestead exemption was denied because the

owner did not occupy the property on January 1.



Met with Mrs. Forman regarding the denial of homestead exemption for property

located at 4036 Creek Bend Ridge (Parcel ID 102 001 107). Mrs. Forman said she

was aware of the January 3 date on the affidavit, but it was an error. She said

the Army did not deliver the furniture until January 3; however, her husband

lived in the house on December 30, 2004. She said the TV, refrigerator etc were

moved into the house on December 30. She said, she and her children did not

move into the house until January 3, when the furniture arrived. She said she

did not have another homestead exemption in this state or any other state for

the year 2005. She presented a copy of her utility bills showing the services

were connected on December 30, 2005. Assessor Richard Stallings made a motion

to grant the homestead exemption for 2005; Assessor Pat Hunter seconded it.

Motion carried unanimously by the members present.



Page 2

Min17-05





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

following:



2005 Map Split: 11



Residential Division Chief O?Brien presented the results of a field review for

parcel ID 086 027 010. The Board approved tax exempt status for the year 2005.



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

following:



Permits: 27



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

the following:



Freeport Applications: 4 (Approved)

4 (Disapproved)



The Board discussed pending personal property court cases.







Adjourned 4:30PM.









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