Columbus, Georgia

MINUTES # 20-04





The Columbus, Georgia, Board of Tax Assessors met Wednesday, May 19, 2004 at

2:00PM with Chairman Lawton Grantham, Assessors Ann Grantham, William Braxton

and Pat Hunter present. Also present was Chief Appraiser Martin J. Land.

Assessor Richard Stallings was absent.



Assessor Pat Hunter made a motion to approve Minutes # 19-04, Assessor

William Braxton second the motion, motion carried unanimously.



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

Board regarding the removal of homestead exemption for Parcel ID 003 017 027.

Mrs. McCullars said when the ownership records changed, the mailing address was

changed to a Tybee Island, GA address. She said a letter was originally mailed

to the local address, but it was returned showing a Savannah forwarding

address. She said Mr. Kearns contacted the Tax Commissioner?s Office and

questioned the removal of homestead exemption. She said he was told that the

removal of homestead exemption is valid since he registered to vote in

Savannah. She said he disagreed and would appeal the decision.



Met with Mr. Kearns regarding the removal of homestead exemption for property

located at 113 7th Street (Parcel ID 003 017 027). Mr. Kearns said he

considered himself temporarily located in the Savannah area. He said he was a

practicing attorney in Columbus and in September 2003 he took a State job with

DEFAX and rented a house in Tybee Island. He said his sick wife remained in

Columbus and she died October 4, 2003. He said soon after his wife died, he

received a summons for jury duty in Muscogee County. He said he was not

thinking clearly and registered to vote in Tybee Island, Ga and actually voted

in an election He presented the Board with an opinion from the Attorney General

regarding homestead exemption.. The Board asked Mr. Kearns if anyone was living

in his house. Mr. Kearns said a friend is living there, who took care of his

ill wife and after his wife deceased the friend continued to live in the house.

He said his friend is not paying any rent. Mr. Kearns told the Board he wants

to relocate back to Columbus when a job becomes available in the same field he

is now working in. Assessor William Braxton made a motion to deny reinstating

the homestead exemption; Assessor Ann Grantham second the motion, motion

carried unanimously.



Mr. Posey had an appointment with the Board of Tax Assessors, however, did not

appear. (Account # 03276101).





Page 2

Min20-04





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

following:



New Constructions: 534

Demolitions: 89





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

following:



2004 Map Split: 1

2004 Permits: 39





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

the following:



Freeport Applications: 6 (Approved)

Assessment Corrections: 1(-)

2(+)



Adjourned 3:50PM.







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