Columbus, Georgia

MINUTES # 14-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 10, 2002, at

2:00PM with Chairman Beatrice Breaux, Assessors Richard Stallings and Ann

Grantham present. Also present was Chief Appraiser Martin J. Land. Assessor

Lawton Grantham was absent.



Assessor Ann Grantham made a motion to approve Minutes # 13-02. Assessor

Richard Stallings second it, motion carried unanimously.



The Board approved an assessment correction for real estate.



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

approved:



064 014 003 Atkins Approved.



Met with Mrs. McBride and her grandson regarding homestead exemption for

property located at 6006 Whitehaven Dr. Mrs. McBride told the Board her

daughter died in March of 2001 and her daughter?s house at 6006 Whitehaven Dr

is now legally owned by her minor grandson and she is the administrator of her

daughter?s estate. She said she had to move in the property on Whitehaven Dr to

take care of her visually impaired grandson because she did not want to remove

him from his familiar environment. She requested the Board to grant homestead

exemption for 6006 Whitehaven Dr. She told the Board she and her husband were

receiving homestead exemption on their house and her husband continued to live

there. The Board delayed the decision and asked that City Attorney Clifton Fay

give an opinion whether the property located at 6006 Whitehaven Dr and her

house are eligible for homestead exemption



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

personal property account 05995301, but did not appear.



Met with Mr. Ingram regarding his personal property account 04289701. Mr.

Ingram told the Board he started his car audio business in 1992 and went out of

business in March of 1997. He said he was refinancing his home and discovered

there were outstanding taxes for the year 1998 and 1999. He said he did not

close his business license until 1998 and he could not remember why it was not

closed







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Min14-02



when he went out of business in March of 1997. He said he had approximately

$15,500 of assets on

January 1, 1998, which he sold to another car audio business. He said he did

not have any assets on January 1, 1999. He furnished the Board with

documentation terminating the lease on the real estate and other documentation

proofing he was not in business on January 1, 1999. The Board took no action on

the 1998 assessment, but removed the assessment for 1999.



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

following:



2001 Map Splits: 1

2002 Map Splits: 1

2001 Appeals: 4(NC)



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

following:



2001 Map Split: 1

Permits: 31

Transfers/Rev: 13



Commercial Div Chief Linda King reported the results of a field review for

parcels 027 010 013, 027 010 014 and 027 010 015 and recommended that tax

exempt status for 2002 be granted.



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

the following:



Freeport Applications: 11 (Approved)



Adjourned 3:45PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ___Absent____ ____________ ______________

B H Breaux L E Grantham R L Stallings A C Grantham

Chairman Assessor Assessor Assessor