Columbus, Georgia

MINUTES # 47-04





The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 8, 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 Pat Hunter made a motion to approve Minutes # 46-04, Assessor Ann

Grantham seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Mr. Williams representing Twenty Fourth Street Baptist Church Inc. had an

appointment with the Board of Tax Assessors, but did not appear. (Parcel ID 051

041 007)



Mr. Houghton and Mr. Lamb representing Action Martial Arts Academy appeared

before the Board regarding their personal property account # 06601391. Mr.

Houghton said he purchased the business license in December 2003 for Action

Martial Arts Academy. He said they are located in the strip mall on Moon Rd. He

said he recently became aware of the tax bill that reflected a $15,000 value.

He said he only had $1,400 in assets. The Board advised him he did not make a

personal property return and did not file an appeal for 2004. Mr. Houghton told

the Board he never received the personal property return or an Official Tax

Notice, but he did receive the tax bill. He said he owned another business and

was familiar with tax returns but did not receive a return for Action Martial

Arts Academy. The Board took no action.



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

following:



2002 Map Split: 1



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

the following:



Appeals: 19(-)

Assessment Corrections: 7(+)

1(-)



The Board also discussed pending personal property court cases.







Page 2

Min47-04







Adjourned 4:05PM.









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