Columbus, Georgia

MINUTES

# 07-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 18, 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 #06-04, Assessor

Ann Grantham second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board approved a Development Authority Bond Letter for Columbus Hall

Apartments, LP for 2004.



The following VA letters of application for VA exemption were reviewed and

approved:



Dumas 092 017 032 Approved.

Matteo 081 036 014 Approved.



Met with Mr. Parrish regarding his personal property accounts P0599501 and

H0004501 for 2002 and Nod account #P0599501 for 2003 including the heavy

equipment purchased in 2002 but not returned in 2003. Mr. Parrish said his

business was located in Harris County and he had a Harris County business

license. He presented the Board with copies of his Harris County business

license for 2001, 2002 and 2003. He said he was operating his business from 302

Odom Drive in Harris County for 2002 and in 2003 he was operating out of 150

Old House Road in Harris County. Mr. Parrish said he owned the property at 5438

Warm Springs Road but leased it to a landscaping business. When he was

questioned about the heavy equipment being delivered to the Warm Springs Road

address, he said it was delivered there and moved to Harris County. He said he

was paying taxes in Harris County. He was advised that the Muscogee County

Personal Property Division contacted the Harris County Personal Property

Division and Harris County advised this office that no return has been filed

for the heavy equipment or any other business assets, only a boat was returned

in Harris County and the mailing address used is the 5438 Warm Springs Road

address. Mr. Parrish said he did not know why his accountant did not file in

Harris County. He said he talked to Wayne Morris, Chief Appraiser of Harris

County on Feb 17, 2004 and Mr. Morris told him he can pay the taxes in Harris

County. The Board requested the Personal Property Division to contact Mr.

Morris regarding this matter. Mr. Morris told the Personal Property Division

that Mr. Parrish had not returned any property for 2002 or 2003. Mr. Morris

said Mr. Parrish bought a 2002 business license in Harris County with the

situs address of his backwarter property. Mr. Morris said he has sent Mr.

Parrish a 2004 personal property return. The Board took no action on account #

P0599501 and H0004501.



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Min07-04





Met with Mr. Paige regarding his personal property account # 0811901. Mr. Paige

said he received delinquent tax bills for the years 1998, 2000, 2001, 2002 and

2003. He said he did not pay the bills because he thought they were for his

boat and it was a mistake. He said he wanted to shed a little light on what

happened. He said he started his business in 1979, cleaning houses and he

expanded to 16 people. He said in 1997 his son entered the business and brought

another person to do the landscaping work. He said this person?s name was Mr.

Lavoie and he owned the landscaping equipment. Mr. Paige said when his son died

in 1997, Mr. Lavoie took the equipment since he no longer was part of the

business. However, the equipment stayed on the books. He said he relied on his

accountant to take the heavy equipment off his books. Mr. Paige showed the

Board his Federal Income Tax Returns for several years and it appeared that the

heavy equipment was still being depreciated on the Federal Income Tax returns.

The Board took no action.



Mrs. Jackson had an appointment with the Board of Tax Assessors, but did not

appear. (Parcel ID 146 008 008). The Residential Division Chief brought to the

Board?s attention that Parcel ID 146 008 008 was erroneously assessed with a

house; the assessment for the house has been removed and added to parcel ID 146

008 007A for 2003. The Board approved the proper correction.



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

following:



2004 Map Splits: 4



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

the following:



Assessment Corrections: 1 (-)

Freeport Application: 1 (Approved)







Adjourned 3:30PM.







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