Columbus, Georgia

MINUTES # 12-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 23, 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 Pat Hunter made a motion to approve Minutes # 11-05, Assessor Ann

Grantham seconded the motion, motion carried unanimously.



The Board reviewed an appeal regarding the removal of homestead exemption for

property located at 6019 Creekside Drive. The Board requested a field review be

made to verify that the property is not being rented.



Mr. Dew had an appointment with the Board of Tax Assessors regarding his

personal property account #04452101, but did not appear.



Met with Mr. Gordon regarding his personal property account # 04740101. Mr.

Gorden said he was in the lawn care business and he went out of business in

October 2003. He said he did not close his business license until March 2004.

He said he received the 2004 personal property tax return, but did not file the

return because he thought it was mailed to him by mistake since he went out of

business in October 2003. Assessor Richard Stallings made the motion to remove

the assessment for 2004. No second, motion died because of lack of second. The

Board took no action.



Met with Mr. Tidd and his son regarding delinquent taxes for account # M1073001

for the years 2001 through 2003 and delinquent taxes for account # M1073201 for

the years 2001 through 2005. Mr. Tidd said he sold both mobile homes during the

year of 2000. He said he never had a title for the mobile homes. He said he

gave a bill of sale to the person who purchased the mobile homes from him. He

said he received cash from the sale of the mobile homes. Mr. Tidd said he did

not know the name of the person he sold the mobile homes to. He said he did not

pay the lot rent after he sold the mobile homes in the year of 2000. Mr. Tidd

said he was unaware of the delinquent taxes for the mobile homes until they

showed up when he was involved in a real estate transaction. The Board deleted

account # M1073001 for the years 2001 through 2003 and account # M1073201 for

the years 2001 through 2005.



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

following:



2005 Map Split: 1



Page 2

Min12-05







Com Div Chief Linda King presented the results of a field review for parcel 182

011 004 and 182 012 020. The Board approved tax exempt status for parcel ID 182

011 004, but denied non-taxability for parcel ID 182 012 020.



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

the following:



Assessment Corrections: 2

Freeport Applications: 10 (Approved)







Adjourned 3:40PM.







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