Columbus, Georgia

MINUTES # 46-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 20, 2003,

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 Ann Grantham made a motion to approve Minutes #45-03, Assessor William

Braxton second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board voted to cancel next week?s meeting due to the Thanksgiving Holidays.



Met with Mr. Escobar regarding his personal property account B1652301. Mr.

Escobar told the Board his boat was overvalued. The fair market value of the

boat is $10,432. He said he paid $4,500 for the boat. The Board explained to

him he has never made a personal property return and notified us what kind of

boat he had. He also did not file an appeal when he was notified of the value

in 2002. The Board advised him he should have paid his taxes in 2001 since he

purchased the boat in 2000. Mr. Escobar said he is a truck driver and is on

the road most of the time. He said his wife took care of his business. The

Board also told him that somebody called on January 21, 2003 and he was told

to file a personal property return for 2003 before the deadline, however, a

return was not filed until October 27, which was after the deadline. The Board

took no action since he did not have a valid appeal. The Board advised Mr.

Escobar that they will change the value for 2004 and he would be exempt for

2004.





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

the following:



Assessment Corrections: 1 (-)

7 (NC in Value)

Appeals: 3(+)

17(-)





Page 2

Min 46-03









Adjourned 2:45PM.





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