Columbus, Georgia

MINUTES # 42-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, October 23, 2002,

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

Stallings, Assessor Ann Grantham and William Braxton present. Also present was

Chief Appraiser Martin J. Land.



Assessor Ann Grantham made a motion to approve Minutes #41-02, Assessor Lawton

Grantham second it, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board also approved the conservation value for parcel ID 178 001 001.



The Board reviewed and approved the public utilities assessment notices.



Met with Mr. and Mrs. Dixon regarding the valuation of the property located at

922 2nd Ave. Mr. and Mrs. Dixon said they bought the property as is from the

City. They said after they purchased the property they discovered a lot of

repair work needed to be done; the porch, a seal and the windows needed

repairing. They also said the air conditioning unit and duct work need

replacing. They said that an estimate on repairing the porch ranged from

$10,000 to $30,000. They said they are unable to rent the building. They also

said they had somebody interested in purchasing the property for the same

amount they paid, but they backed out of purchasing the property. They said

they might seek the Historic exemption. They also explained they were not sure

whether to use the property as a residential property or remodel it for

commercial use. The Dixon?s had a valid appeal; Assessor Lawton Grantham made a

motion to adjust the value to $185,000 and Chairman Beatrice Breaux second the

motion, motion carried unanimously.



Met with Mr. Loudermilk regarding his personal property account # 01692201. Mr.

Loudermilk said he went into business in 1986. He said he had a cleaning

business; they cleaned air conditioning ducts. work. He said he went out of

business and that his last job was in 1999; however, he did not close his

business license until 4/28/2000. He said he sold all the equipment for $50.00

to a man who worked for him, Wayne Bazemore. He said he never received a tax

bill for the year 2000 and did not know there were taxes owed on his property

until he found out a tax lien was filed on his house. The Board explained to

him he had not filed a personal property return since 1993, also he was mailed

a letter on January 3, 2001, advising him to file a personal property return

and provide information regarding the disposal of his business assets, which he

did not respond to. The Board took no action.





Page 2

Min42-02



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

following:



2002 Map Split: 2

Appeals: 2(-)

4(NC)



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

the following:



Assessment Corrections: 1(+)

2(-)

1(Ex)

Appeals: 11(NC)

19(-)

Late Appeal: 1(-)





Adjourned 3:45PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ____________ ___________ ____________

_______________

B H Breaux L E Grantham R L Stallings A C Grantham W B

Braxton

Chairman Assessor Assessor Assessor

Assessor