Columbus, Georgia

MINUTES # 14-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 6, 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 Richard Stallings made a motion to approve Minutes # 13-05, Assessor

William Braxton seconded the motion, motion carried unanimously.



The following VA letters of application for VA exemption were reviewed and

approved:



Brown - 088 026 004

Dunahoo - 058 003 006

Carey - 184 012 011



Mrs. Patti Meadows representing the Tax Commissioner?s Office appeared before

the Board regarding the denial of homestead exemption for Parcel ID 027 039

005. Mrs. Meadows presented the Board with a copy of the application for

homestead exemption and an affidavit in which Mr. Rinn stated he first occupied

the property on January 5, 2005.



Met with Mr. Rinn regarding the denial of homestead exemption for Parcel ID 027

039 005 for the year of 2005. Mr. Rinn said he bought the house on December 21,

2004. He said he is the owner of Subways and had stores in several cities. He

said he is out of town a lot. He said he lived in his father?s backwater

property and a property located in Buena Vista, Georgia that he partially

owned which is homesteaded. He said he went on vacation for New Year?s and was

not living anywhere. He said when he returned on January 5, 2005, he moved into

his property located at 1310 16th Ave. The Board upheld the denial of the

homestead exemption for 2005.



Met with Mr. Forde regarding his personal property account # 05783101. Mr.

Forde said he bought the business license in 1998 for a child recovery

business. He said he paid $500 for the license to operate the business and

later found out he would have to pay an additional $5,000 to get the business

started. He said he never got the business of the ground. He said an inspector

came out to his other business in 2000 and asked about his business license for

Alexia Enterprise, Inc. and he told the inspector he never opened the

business. Mr. Forde said the inspector told him that he needed to call the

Business License Department. He said he called the Business License Office and

told them he is no longer in business and thought the business license was

closed out at that time. He said he thought it was a mistake when he received

correspondence regarding Alexia Enterprise, Inc., since he was not in business.

Assessor Richard Stallings made a motion to remove the assessment for 2004;

Assessor Pat Hunter seconded it; motion did not pass. The Board took no action.





Page 2

Min14-05



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

following:



2004 Map Split: 1

Demolitions: 82



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

following:



2004 Map Split: 3



Commercial Division Chief King presented the results of a field review for

parcel ID 028 032 007. The Board approved tax exempt status for the year 2005.



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

the following:



Assessment Corrections: 3(-)

Freeport Applications: 10 (Approved)

1 (Disapproved)





Adjourned 3:45PM.







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