Columbus, Georgia

MINUTES #

34-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, September 1, 2004,

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 # 33-04, Assessor

William Braxton seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Mr. Hendrix had an appointment with the Board of Tax Assessors; however, did

not appear. (Personal Property Account # 06382001).



Met with Mrs. Rider regarding her personal property account # 05682701. Mrs.

Rider said she needed to give the Board some history regarding Red Rider Bar &

Grill. She said her ex-husband Billy Rider was the manager of Red Rider Bar &

Grill, but could not get a business license because he was a convicted felon.

She said Mr. Leon Butts owned the assets for the business and he also was not

eligible to get a business license in his name. Mrs. Rider said they persuaded

her to get the business license in her name in June 1997. She said in 1999 her

ex-husband no longer was the manager; Rick Hamilton was the manager and she

should not be responsible for the 1999 taxes. She said neither her nor her

ex-husband ever owned any assets. She presented a letter from Attorney Sam

Worthington stating that he was the attorney for Leon Butts and Billy Rider and

Mrs. Rider did not actively participate in the business; therefore, it would

not be appropriate to charge her with the taxes for 1999. Assessor Richard

Stallings made a motion to remove the assessment for 1999; Assessor William

Braxton seconded the motion. Discussion followed; motion carried.



Mrs. Scott-Hoffman had an appointment with the Board of Tax Assessors; however,

did not appear. (Personal Property Account # 06287401).



Met with Mrs. Jones regarding her property located at 6301 Jane Dr (Parcel ID

082 018 004). Mrs. Jones said she had been trying for 4 years to get a correct

tax bill for her property located at 6301 Jane Dr. She said the tax bill showed

a legal description of Bk B ? Lt 108 Replat 7, 8 and 9 Morningside Terrace,

which was incorrect. She said she was paying part of someone else? taxes and

requested a refund. The Board explained to Mrs. Jones the legal description was

incorrect due to a typographical error and she did not pay part of someone

else? taxes. Her property was appraised for tax purposes less than what she

paid for and she did not file a return in any of the years in dispute.





Page 2

Min34-04



Mrs. Jones said her neighbor paid only $100.00 in taxes. The Board explained

that the taxes are based on the fair market value and it might be possible her

neighbor has owned his house for a long time and

is paying taxes on a low frozen homesteaded value. Mrs. Jones acknowledged that

her house was much more valuable than her neighbor?s house she was referring

to. The Board told Mrs. Jones the typographical error will be corrected and the

2005 tax bill will reflect the correct legal description. The Board took no

action.



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

following:



2004 Map Split: 8



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

following:



2004 Map Split: 2

2003 Map Split: 1

2002 Map Split: 1

2003 Appeals: 2(NC)



The Board approved the request for tax-exempt status for parcel ID 050 039 039

for 2004, which was field reviewed by the Commercial Division.



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

the following:



2004 Appeals: 36(-)

2(+)

6(NC)

Assessment Corrections: 11(+)

22(-)





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