Columbus, Georgia

MINUTES # 33-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 18, 2004,

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 Ann Grantham made a motion to approve Minutes # 32-04, Assessor

Richard Stallings seconded the motion, motion carried unanimously.



The Board cancelled next week?s meeting since several Board members and the

Chief Appraiser will be attending the Department of Revenue certification

course.



The Board approved assessment corrections for real estate.



The Board reviewed the appeal for parcel ID 154 001 016H (Jackson) and approved

the application subject to Mr. Jackson initialing the original property

covenant agreement.



The Board also reviewed a letter and by-laws from Hopegivers International

regarding their request for non-taxability. The Board asked Chief Appraiser

Martin Land to contact City Attorney Clifton Fay to advise the Board if the

property qualifies for the tax exempt status.



The Board reviewed and approved the assessment notices for public utilities.



Met with Mrs. King representing Mrs. Holley regarding the valuation of a 1981

Chevrolet Corvette for the years 2002, 2003 and 2004. Mrs. King said the car

was involved in a divorce dispute and the whereabouts of the car was unknown

until June 2003. She said Mrs. Holley?s ex-husband had possession of the car.

Mrs. King said Mrs. Holley was given the title to the car in May 2003. She said

they found the car in somebody?s yard with flat tires, broken window and much

needed mechanical work. Mrs. King furnished the Board with an affidavit,

Temporary Order and a Final Decree. The Board took no action since no appeal

was filed in accordance with GA Code 48-5-306 and 48-5-311.



Met with Mr. and Mrs. Putnam regarding the valuation of their property located

at 11196-1 County Line Rd. Mrs. Putnam said the house was not completed on

January 1, 2004. She said the sheetrock work, paint, floor covering, cabinets

and landscaping were not completed on January 1, 2004. She said they moved into

the house in February 2004. She said the value is also incorrect. Mrs. Putnam

said the tax bill and Official Tax Matter Notice went to her previous address

located at 923 Omega Drive. She said they rented the property at 923 Omega

Drive to a friend and they did not get their mail until recently. The Board

advised Mr. and Mrs. Putnam if they feel the valuation was incorrect to make a

tax return next year. The Board took no action, because a timely appeal was

not filed.



Page 2

Min33-04



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

following:



2003 Appeals: 1(NC)

2004 Map Splits: 2



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

the following:



2004 Appeals: 8 (-)

24 (NC)

Assessment Corrections: 3(-)





Adjourned 4:35PM.





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