Columbus, Georgia

MINUTES # 19-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, May 14, 2003, 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 Richard Stallings made a motion to approve Minutes #18-03, Assessor

Ann Grantham second the motion, motion carried unanimously.



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

Board regarding the removal of homestead exemption for parcel ID 088 024 026.

Ms. McCullars told the Board the Tax Commissioner?s Office removed the

homestead exemption because when checking the applications for marriage license

they discovered that Mrs. Medlock was married to Otis Duncan and both were

receiving homestead exemption. In Georgia a married couple can receive

homestead exemption only on one residence. She said their inquiry indicated

that Mrs. Medlock-Duncan was living at 4606 Conner Rd, which was already

homesteaded.



Met with Mrs. Medlock and her son regarding removal of homestead exemption for

property located at 501 Chandler Dr (Parcel ID 088 024 026). Mrs. Medlock told

the Board she was objecting to the method the Tax Commissioner?s Office used to

remove her homestead exemption. She said she should have been given a

questionnaire and a choice which property should receive the homestead

exemption. She said she understood that under Ga law a married couple can have

only one homestead exemption. The Board advised her that they can only deal

with the eligibility of homestead exemption and that the Tax Commissioner?s

Office removed the homestead exemption and if she disagrees with the method

used to determine the removal of the homestead exemption, she should discuss it

with the Tax Commissioner.



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

following:



New Construction: 527



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

following:



2002 Map Splits: 5

Permits: 36







Page 2

Min 19-02



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

the following:



Assessment Corrections: 6(-)

1(+)

Freeport Applications: 2 (Approved)



Pers Prop Div Chief Oliver Juhan brought to the Board?s attention that Account

P0540591 reported personal property to Muscogee County in error for 2001 and

2002; the property was never located in Columbus, GA and was assessed in

Clayton Country for the years 2001 and 2002. He told the Board that the

taxpayer has provided documentation showing the personal property was assessed

in Clayton County. Assessor Ann Grantham made the motion to reduce the

assessment for the years 2001 and 2002 since the property was not located in

Muscogee County. Assessor William Braxton second the motion, motion carried

unanimously.



Adjourned 3:55PM.







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