Columbus, Georgia

MINUTES # 40-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, October 9, 2002,

at 2:00PM with Chairman Beatrice Breaux, Assessors Lawton Grantham, Richard

Stallings, Assessor Ann Grantham and William Braxton present. Also present was

Chief Appraiser Martin J. Land.



Assessor Richard Stallings made a motion to approve Minutes #39-02, Assessor

Ann Grantham second it, motion carried unanimously.



The Board approved an assessment correction for real estate.



The Board also approved a development authority bond letter for Four J.S.

Family LLLP.



Met with Ms. Hecht regarding her personal property account #05603801. Ms. Hecht

said she closed the business on August 15, 2001 and she sold most of the

inventory before she closed the business. She said she filed a 2002 Personal

Property Return, reporting zero. She said she did not close her business

license until March 2002. She said she did receive an Official Tax Notice for

2002 with a fair market value of $31,323, but thought it was a mistake since

she made a return filing zero and had gone out of business in 2001. She said

the remaining assets of the business were returned to personal use. She

furnished the Board with a copy of the Schedule ?C? of the Federal Income Tax

Return. The statement indicated that the end of the year inventory was $5,000

and there was $7,600 of other business assets. Assessor Lawton Grantham made a

motion for no action, Chairman Beatrice Breaux second the motion, the motion

did not pass. Assessor Richard Stallings made a motion to change the assessment

to $5,000, no second for the motion. Assessor Ann Grantham made a motion to

change the assessment to $12,600, Assessor William Braxton second the motion,

the motion passed with Assessor Lawton Grantham dissenting.



Met with Ms. Temmeli regarding her personal property accounts # 05746301

(LeMusique Entertainment) and 05743501 (BMD). Ms. Temmeli said she intended to

open a music entertainment business in Ranking Square, but she never started

the business and never acquired any assets. She said BMD (Account # 05743501)

was opened by her ex-husband, but she was unaware at the time and thought

somebody else signed her name to the business license. She said she was not

aware of the outstanding taxes on these accounts until her mother was

refinancing her house and a lien showed up that there were back taxes for

personal property accounts # 05746301 and 05743501. She said that she and her

mother had the same name and the lien was filed against her mother?s property.

Ms. Temmeli said even if she owed the taxes, the lien should not have been

filed against her mother?s property. The Board advised her that the lien on the

property is placed by the Tax Commissioner?s Office not the Tax Assessors?

Office and she needs to contact the Tax Commissioner?s Office to get

the matter corrected. The Board took no action. Assessor Richard Stallings

dissented.





Page 2

Min#40-02



Met with Mr. Taylor regarding homestead exemption for property located at 2411

Devonshire Drive. Mr. Taylor was advised that the Board made an adjustment on

the valuation of the property. Mr. Taylor said he was aware of the adjustment

and the valuation was acceptable. He said he had a question about the homestead

exemption. He said he felt like the homestead exemption and the freeze should

continue for the year of 2002 since the property was still in his mother?s

estate. He said if the freeze did not continue, it should have been removed

July 30, 2001, when his mother died. The Board explained to him that homestead

exemption does not transfer from a parent to a child, the only time it

transfers is when a spouse dies then the freeze transfers to the remaining

spouse. The Board explained the qualification for homestead exemption. Mr.

Taylor asked for a copy of the law stating the freeze only transfers between

spouses. He was given a copy of the local Homestead Amendment. The Board

advised Mr. Taylor if he wanted to appeal to the Board of Equalization he must

file a written appeal within 21 days from the Official Tax Notice he received

recently. The Board took no action.



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

following:



2002 Map Splits: 2

The Board also approved tax exempt status for parcel ID 127 001 005 for 2002

that was field reviewed by the Residential Division.



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

following:



2002 Map Split: 2

2002 Appeals: 4(-)

1(+)

19(NC)

The Board also approved tax exempt status for parcel ID 019 026 013 that was

field reviewed by the Commercial Division.



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

the following:



Assessment Corrections: 7(-)

11(+)

Appeals: 16(-)

2(NC)

Late Appeal: 1(-)



Adjourned 4:25PM.





MARTIN J. LAND

Secretary



APPROVED:____________________________________



__________ ____________ ___________ ____________

_______________

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

Braxton

Chairman Assessor Assessor Assessor

Assessor