Columbus, Georgia

MINUTES # 21-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, May 25, 2005, 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 # 20-05, Assessor Pat

Hunter seconded the motion, motion carried unanimously.



The Board reviewed applications for Conservation Use Assessment of Agricultural

Property and Preferential Agricultural Assessment and approved the following

for 2005: Parcel ID 163 001 012, 163 001 014, 162 001 001,137 001 007, 077 001

001, 162 001 012, 162 001 006H, 165 002 017H, 194 002 003H, 140 001 001H, and

136 001 023. The Board requested additional detailed information for parcel ID

193 001 004, 193 001 004A, 193 001 003, 193 001 002H, 193 001 002A, 154 001

001, 136 001 033 and 133 001 043H.



Met with Ms. Alexander representing United Cerebral Palsy Association

requesting non-taxability for properties located at 1340 Jason Ct (Parcel ID

190 028 010) and 4301 Castlewood Ct (Parcel ID 084 042 018). She said the

properties were used to provide residential services for the disabled. She said

four people reside in each house. She said they provide medical assistance,

room and board. Ms. Alexander said there is a charge for the service and most

of the people have Medicaid that pays for it, but if they do not have Medicaid,

the family members have to pay for it. She said you have to be able to pay for

the service to become a resident. The Board determined that these properties do

not meet the criteria to be tax exempt under charitable organization. Assessor

William Braxton made a motion to deny tax exempt status for these properties;

Assessor Ann Grantham seconded the motion. Motion carried.



Met with Mrs. Gaddis regarding VA Exemption for her property located at 5722

Luna Dr (Parcel ID 096 054 007). Mrs. Gaddis said before her husband became

disabled, he always handled all the business, but since he is disabled she is

taking care of it. She said she requested the letter from the Veterans

Affairs in April, but did not receive it until after the May 1 deadline and

could not submit it to the Tax Assessors? Office timely. She asked the Board

to consider accepting the application as timely. The Board advised her State

law requires applications must be received in the Tax Assessors? Office on or

before the May 1 deadline; but she could reapply for the VA exemption for 2006.

The Board took no action on her request for 2005.





Page 2

Min 21-05





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

following:



2005 Map Splits: 2

%Permits: 10

Demos: 5

Move-Ons: 5

Non-HS Permits: 51

HS-Permits: 11

New Constructions: 30

Fire Damage: 1



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

following:



2004 Map Split: 1

Condo Revaluations: 86

Land Revaluations: 3 Nbhds



Adjourned 4:30PM.









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