Columbus, Georgia

MINUTES # 34-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 24, 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 Ann Grantham made a motion to approve Minutes # 33-05, Assessor

Richard Stallings seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board reviewed the applications for conservation use assessments and

management plans for parcel ID 154 001 001, 136 001 033, 133 001 043H, 193 001

002H, 193 001 002A, 193 001 004A, 193 001 003, and 193 001 004 and approved

the applications for 2005. The Board also reviewed the application for

Preferential Agricultural Assessment for parcel ID 139 002 004H and approved it

for 2005.



Met with Mr. D?Autorio representing Kysor-Warren regarding personal property

account # 01451901. Mr. D?Autorio said he is the Vice-President of Finance for

Kysor-Warren. He said he relocated to the Columbus plant in January of this

year. He said when he received the tax bill for 2005 and compared it with the

2004 bill, he discovered the 2005 tax bill was $170,000 greater than the 2004

tax bill. Mr. D?Autorio said he investigated why and found out that the

Freeport Exemption was not filed for 2005. He said he came from a different

state and was not familiar with the Freeport Exemption. He said he was not

aware that the company had to file Freeport Exemption on a yearly basis. He

said Kysor-Warren is a good corporate citizen and added 60 employees to their

payroll. He asked the Board to grant the Freeport Exemption or part of the

Freeport Exemption or apply some kind of a penalty for non-filing. The Board

advised Mr. D?Autorio they had no authority to grant Freeport Exemption if the

Freeport application was not filed timely or apply a penalty. The Board

explained to him State law is very specific regarding filing a Freeport

Exemption application and the Board is not empowered to make exceptions to the

law. The Board took no action on his request.



Mrs. McCullars representing the Tax Commissioner?s Office appeared before the

Board regarding the homestead exemptions for parcel ID 081 016 016 and 015.Mrs.

McCullars furnished the Board a copy of the homestead exemption application and

an affidavit that Mr. Saad signed stating he lives at 6512 Charter Oaks Circle.

She said she also checked with the Water Works and in July Mr. Saad had the

water turned on at 6512 Charter Oaks Circle in his name. She said in October

2004 the water service was changed to someone else? name.



Met with Mr. Saad regarding the removal of his homestead exemption for property

located at 6506 Charter Oaks Circle (Parcel ID 081 016 016) and his

application for homestead exemption for property located at 6512 Charter Oaks

Circle (Parcel ID 081 016 015). Mr. Saad said he never moved out of 6506

Charter Oaks Circle. He said the reason he applied for homestead exemption for



property located at 6512 Charter Oaks Circle was on the advice of his attorney.

He said he did not understand the procedures and thought he was turning in his

taxes for that residence. The Board reinstated the homestead exemption and the

homestead freeze for parcel ID 081 016 016 and removed the homestead exemption

for parcel ID 081 016 015.



Met with Ms. Rhodes and Mr. Harris regarding her personal property account #

06711501. Mr. Harris said he was Ms. Rhodes? accountant and he had filed a

timely return for $44,033. He said Ms. Rhodes advised him that the staff based

the value of the inventory on the previous year?s inventory amount. He said

this is a new business and the Rhodes are operating an auto service center and

not an auto parts store. He said they are occupying just 900 square feet. The

Board asked why an appeal was not filed when they received the Official Tax

Notice reflecting a fair market value of $325,942. Ms. Rhodes said they never

received the Official Tax Notice; they had trouble with the Post Office

delivering the mail. She said the Post Office forwarded some of their mail to

the business that occupied the building previously. Mr. Harris said Personal

Property Division Chief Juhan had visited the property this week and he had an

accurate list of the property Ms. Rhodes owns. The Board adjusted the 2005 fair

market value based on the information Mr. Juhan gathered when he visited the

property.



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

following:



2005 Map Splits: 2

2005 Appeals: 1(+)

24(-)

23(NC)



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

following:



2005 Map Splits: 6

Permits: 5



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

the following:



Assessment Corrections: 7(+)

28(-)

Appeal: 1(-)

2(NC)



Adjourned 4:40PM.







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