Columbus, Georgia

MINUTES # 44-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 2, 2005,

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

Pat Hunter present. Also present was Interim Chief Appraiser Betty J.

Middleton. Chairman Lawton Grantham was absent.



Assessor Ann Grantham made a motion to approve Minutes # 43-05, Assessor

Richard Stallings seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Met with Mr. Owens regarding his personal property account # 01491701. Mr.

Clouatre representing the Tax Commissioner?s Office was also present. Mr.

Owens said he had received delinquent tax bills for several years. He said he

has not filed a tax return since 2000, because his mother passed away and he

was not able to deal with his business. He said he now furnished a list to the

Personal Property Division showing what items have been disposed of and what

items were still in his possession. The Board asked the Personal Property

Division Chief to reach an equitable salvage value for the equipment. The Board

delayed action.



Met with Mrs. Hale and Mrs. Bass regarding the valuation for Parcel ID 077 001

028, 077 001 028H,

077 001 072 and 077 001 073. Mrs. Hale questioned the value increases of her

properties. She wanted to know if her property was revalued because of the sale

of one of her properties. The Board made no change in the valuation of the

properties.



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

not appear. (Personal Property Account # 06410201)



Met Mrs. Hart representing the Columbus Housing Initiative requesting

non-taxability for property located at 18 11th Street (Parcel ID 004 017 009).

Mrs. Hart said the reason they have not requested tax exempt status in previous

years is the grantor reserved the right to use portion of the property for a

period of five years. The Board requested Mrs. Hart to furnish a copy of the

by-laws and the articles of incorporation. The Board delayed action until the

requested information is submitted.



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

following:



2002 Appeal: 1 (NC)

2003 Appeals: 5 (NC)

1 (-)

2004 Appeals: 17(NC)

2 (-)

2005 Appeals: 1 (NC)







Page 2

Min 44-05



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

the following:



Assessment Corrections: 4(-)

2001 Appeals: 2(NC)

2002 Appeals: 2(NC)

2003 Appeals: 3(NC)

2004 Appeals: 16(NC)

2005 Appeals: 31(NC)

22(-)





Discussion of a pending personal property court case. The Board delayed action

until the Chairman is present.





Adjourned 4:45PM.









BETTY J. MIDDLETON

Interim Secretary







APPROVED:____________________________________







__Absent___ ___________ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor