Columbus, Georgia

MINUTES # 08-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 23, 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 Pat Hunter made a motion to approve Minutes # 07-05, Assessor Ann

Grantham seconded the motion, motion carried unanimously.



The Board requested a field review for Parcel ID 003 020 005 regarding the

taxability for the property.



Met with Mrs. Lugtu regarding her personal property account # 05751701. Mrs.

Lugtu said she received delinquent tax bills for the years 2001 through 2004.

She said she acquired a business license in 1998 to do tile work. She said they

were a subcontractor for ?Parham Flooring? and ?Columbus Flooring?. She said

they sold their house here and moved to Harris County in 2000 and did not do

any business in Muscogee County after they moved. She said she did not know she

had to close out her business license. She said she closed it on January 27,

2005. She acknowledged she had received correspondence and tax bills regarding

their personal property account, but did not respond until January 2005. The

Board requested the staff to see if they can determine when ?Parham Flooring?

went out of business. The Board delayed action.



Mrs. McCullars appeared before the Board regarding the denial of homestead

exemption for property located at 6127 Bristol Blvd. Mrs. McCullars presented

the Board with a copy of the application for homestead exemption and a copy of

an affidavit where Mr. Sharitt stated he occupied the property on January 27,

2005.



Met with Mr. Sharitt and Mrs. Worthington regarding the Tax Commissioner?s

denial of homestead exemption for 2005 for property located at 6127 Bristol

Blvd (Parcel ID 181 007 004). Mr. Sharitt said he was new in Columbus and moved

here from Florida to take a job with the Boys Scouts. He said he bought the

house in November 2004, but did not take possession of it until December 2004.

He said he did not move in until January 27, 2005, because he had some

electrical work done and carpet installed. He said he was not aware he had to

occupy the house on January 1 to receive homestead exemption for 2005. Mrs.

Worthington, his real estate agent, asked the Board to make an exception and

grant the homestead exemption for 2005 since Mr. Sharitt just moved here from

Florida and was not aware he had to occupy the house on January 1, 2005. The

Board denied granting homestead exemption for 2005. Assessor Stallings

descented.





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Min08-05





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

following:



2005 Map Splits: 14



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

following:



2004 Map Split: 1



The Board reviewed the results of field review for parcel ID 027 015 015, which

was field checked by the Commercial Division. The field check revealed that

the building was demolished and the lot was freshly planted with rye grass,

there was no evidence of parking. The Board denied tax exempt status for the

year 2005.



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

the following:



Assessment Corrections: 1(-)

Freeport Applications: 1 (Approved)



The Board discussed a pending personal property court case.





Adjourned 5:00PM.





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