Columbus, Georgia

MINUTES # 30-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, July 27, 2005, at

2:00PM with Chairman Lawton Grantham, Assessors Richard Stallings, Ann

Grantham and Pat Hunter present. Also present was Chief Appraiser Martin J.

Land. Assessor William Braxton was absent.



Assessor Richard Stallings made a motion to approve Minutes # 29-05, Assessor

Pat Hunter seconded the motion, motion carried unanimously.



Chairman Lawton Grantham and Chief Appraiser Martin Land advised the Board

about a meeting they had with Development Authority Attorney Ed Sprouse and Mr.

Robert Gilson, Chairman of the Development Authority of Columbus, Georgia to

discuss the valuation of projects financed by issuance of development authority

bonds. Atty Sprouse and Chairman Gilson raised some issues they had regarding

some properties, which were under the development authority bond and the owners

have appealed. It was the consensus of the Board for any appeal of development

authority bonds to be processed in the same manner other appeals are handled.



The following VA letter of application for VA exemption was reviewed and

approved:



Taylor 095 024 019



The Board reviewed the request for the agreement for continuation of current

use assessment property for parcel ID 164 001 002 and 002H and the management

plan submitted. Assessor Ann Grantham made the motion to deny the continuation

of the covenant; Assessor Richard Stallings seconded the motion, motion carried

by those members present. The Board determined the primary use of the property

was a home site and not good faith production from agricultural products.



The Board approved the soil conservation use value for parcel ID 154 001 002

for 2005.



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

following:



2004 Map Splits: 1

2005 Map Splits: 3

Permits: 78







Page 2

Min30-05



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

the following:



Assessment Correction: 2

Appeals: 4(-)

3(NC)



The Board also discussed a pending personal property court case.



Adjourned 5:00PM.









MARTIN J. LAND

Secretary





APPROVED:____________________________________







__________ ___________ _____________ __Absent_____

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor