Columbus, Georgia

MINUTES # 06-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 11, 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 # 05-04, Assessor Pat

Hunter second the motion, motion carried unanimously.



The Board approved assessment correction for real estate.



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

approved:



Clark 096 008 015 Approved

Walton 089 016 014 Approved

Ward 031 031 001A Approved

Wright 093 012 073 Approved



Met with Mrs. Bradfield regarding her personal property account # 05296901.

Mrs. Bradfield said she owned an arts & crafts supply store called the ?Country

Stuff?. She said she closed her business on August 15, 2002; it was located in

a strip center at 4626 Miller Road. Mrs. Bradfield said she did not know that

she had to close her business license. She provided the Board with a copy of a

letter from the Valley Rescue Mission dated August 13, 2002 thanking her for

donating the arts and craft supplies. Mrs. Bradfield told the Board she paid

the taxes for 2002 and 2003, but thought about it and decided she should not

have to pay the 2003 taxes. Paul Nipper is a member of her Sunday School class

and he advised her to set up an appointment with the Board requesting a refund.

The Board of Tax Assessors advised her she did not timely file a 2003 personal

property return; therefore, the property according to Georgia law was deemed to

be returned at the same value as the previous year. Assessor Richard Stallings

made the motion to remove the assessment for 2003; the motion did not get a

second. The Board took no action since a valid appeal does not exist.



Pastor Johnson representing South Atlantic Conference Assn of Seventh Day

Adventists, Inc. had an appointment with the Board but did not appear.



Met with Mr. Wright regarding his application for Veterans Exemption for his

property located at

1501 Iris Dr (Parcel ID 067 042 012). Mr. Wright presented a letter to the

Board from the Veterans Administration regarding the 100% disability VA

exemption. The Board pointed out to Mr . Wright that the letter does not state

he served during a wartime and Georgia law specifically states in order



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Min06-04





to qualify for the VA exemption you must serve during a wartime. Mr. Wright

said he did not serve

during a wartime. He said he had been in touch with Senator Harbison and

Senator Harbison was surprised that the Board picked up on the fact, the letter

did not state that Mr. Wright served during wartime. The Board took no action.



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

following:



2004 Map Splits: 3



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

the following:



Assessment Corrections: 4 (-)

Freeport Applications: 2 (Approved)







Adjourned 4:00PM.









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