Columbus, Georgia

MINUTES # 11-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 16, 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 William Braxton made a motion to approve Minutes # 10-05, Assessor Pat

Hunter seconded the motion, motion carried unanimously.



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

approved:



Hodges - 032 016 007 02

Harris - 132 005 013



The Board reviewed the articles of incorporation and by-laws furnished by Teen

Challenge of Florida, Inc.; but delayed action until the results of the field

review are reported to the Board.

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

regarding the denial of homestead exemption for property located at 4909

Mehaffey Court (Parcel ID 087 021 022). Mrs. McCullars furnished the Board with

a copy of an affidavit stating Mr. Garner did not occupy the house until

1/15/05 and told the Board she thought he received homestead exemption in

Chicago, IL.



Met with Mr. Garner regarding denial of homestead exemption for property

located at 4909 Mehaffey Court (Parcel ID 087 021 022). Mr. Garner said he took

possession of the house on December 28, 2004 and he spent the nights of

December 28, 29 and 30 on the property located at 4909 Mehaffey Ct. He said he

slept in a sleeping bag on the floor, but did not move his furniture into the

house until January 15, 2005, because his sister died and he had to return to

Chicago. Mr. Garner furnished the Board with utility bills indicating that the

utilities were turned on prior to January 1, 2005. Assessor Richard Stallings

made the motion to grant homestead exemption for 2005; Assessor Pat Hunter

seconded the motion; the vote to grant the homestead exemption was unanimous.



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

following:



2005 Map Splits: 4







Page 2

Min11-05



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

following:



2001-2004 Map Split: 1



Com Div Chief Linda King presented results of field reviews for parcel ID 102

001 001A and 028 024 007, which the Board reviewed and approved tax exempt

status for both applications for the year 2005.



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

the following:



Assessment Corrections: 1(-)

Freeport Applications: 2 (Approved)

1 (Disapproved)





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