Columbus, Georgia

MINUTES #

32-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 14, 2002,

at 2:00PM with Assessors Lawton Grantham, Richard Stallings, Ann Grantham and

William Braxton present. Also present was Chief Appraiser Martin J. Land.

Chairman Beatrice Breaux was absent.



Assessor William Braxton made a motion to approve Minutes # 31-02, Assessor

Richard Stallings second the motion, motion carried unanimously.



The Board approved applications for Preferential Agricultural Assessment for

parcel ID 108 001 003,126 001 033 and 108 001 005 for 2002.



The Board also approved assessment corrections for real estate.



Mr. Clouatre representing the Tax Commissioner?s Office appeared before the

Board of Tax Assessors regarding personal property account # 05888801. Mr.

Clouatre said he did not advise Ms. Brown and Mr. Smith to meet with the Board

but did tell them if they have a problem with the valuation to contact the

Personal Property Division. He said he did not tell Ms. Brown and Mr. Smith a

lien would be placed against the real estate if the personal property taxes are

not paid but he did tell them a lien would be placed against the personal

property. Mr. Clouatre also told the Board the lien would be for 2 years back

taxes.



Met with Ms. Brown and Mr. Smith representing Ray Wright Co. regarding personal

property account # 05888801. Ms. Brown and Mr. Smith were advised that a

representative from the Tax Commissioner?s Office said a lien would be placed

against only the personal property if back taxes for the 2 years were not paid

and not against the real estate. Ms. Brown furnished the Board with a copy of a

letter to Ray Wright Realty from Usher A. Patel dated September 25, 1993, which

stated that certain items and equipment belonged to Ray Wright Realty. She also

furnished the Board with an unexecuted lease agreement between Ray Wright and

A&U Enterprises. Ms. Brown said she was not able to get a copy of the police

report of the stolen personal property the Board requested last week. Ms. Brown

requested that she be given a copy of a list of the personal property items

that the Personal Property Division made while conducting a field check

February 11, 2000. She was advised that the Board would have to check with the

City Attorney to see if the information is considered confidential by law. The

Board took no action.



Met with Mr. Barnhardt regarding his personal property account # B1542201. Mr.

Barnhardt told the Board he is requesting a tax refund for the year 2000, since

the boat was never located in Georgia. He



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Min#32-02



said he paid the taxes in 2000, because his father had recently died and he did

not have time to pursue the matter. Mr.Barnhardt was advised that the Alabama

registration furnished by him was dated March 9, 2001 and the assessment is

made as of January 1. He also was advised that he was notified of the valuation

and did not appeal his value. Mr. Barnhardt told the Board he is having

information faxed from 2 marinas stating that the boat was docked in Alabama

since 1998. He said he would also fax an Alabama boat registration showing the

boat was registered prior to March 9, 2001. The Board delayed action until

additional information is furnished.



Rev. Williams representing Life Christian Center (Parcel ID 042 007 018) had an

appointment to meet with the Board of Tax Assessors, but did not appear.





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

following:



2002 Map Splits: 9

Appeal: 1(-)

Data Correction: 1



Res Div Chief Bob O?Brien presented three invalid appeals (133 001 076, 133 001

076A, 133 001 126); the Board took no action.





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

the following:



Assessment Corrections: 1(+)

6(-)

5(NC)

Appeals: 8(-)

Late Appeal: 1(-)





Adjourned 4:00PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__Absent__ ____________ ___________ ____________

_______________

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

Braxton

Chairman Assessor Assessor Assessor

Assessor