Columbus, Georgia

MINUTES # 27-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, July 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 Ann Grantham made a motion to approve Minutes # 25-05, Assessor

Richard Stallings seconded the motion, motion carried unanimously by members

present on June 22, 2005. Assessor William Braxton made a motion to approve

Minutes # 26-05, Assessor Pat Hunter seconded the motion, motion carried

unanimously by members present on June 29, 2005.



Chief Appraiser Martin Land reported to the Board that the staff researched

their request to see if a business was located at 1155 Henry Ave during the

years 2003, 2004 and 2005. Our records indicate ?Strategic Consulting? (Account

# 06312601) was also located at 1155 Henry Ave beginning November 2001.

Strategic Consulting?s business license was last renewed in April 2002.

Assessor Richard Stallings made a motion to remove the assessment for account #

0639201 for 2003, 2004 and 2005. Assessor Ann Grantham seconded the motion. The

motion carried 3 to 2 with Chairman Lawton and William Braxton voting no.



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

regarding the removal of homestead exemption for parcel ID 050 009 008. Mrs.

Meadows furnished the Board with information stating that on March 29, 2000 an

employee from the Tax Commissioner?s Office spoke with Mrs. Calloway?s sister,

Ann L. Ross and Ms. Ross said her sister was in a nursing home in Montgomery,

AL and had been there since September 1999. Ms. Ross moved into the home when

Ms. Calloway?s husband died in 1997. The homestead exemption was removed in

2000.



Met with Mrs. Walker, Guardian for Mrs. Calloway, regarding the removal of

homestead exemption for parcel ID 050 009 008. Mrs. Walker said she was a

relative of Precious Calloway and furnished the Board with a letter from the

Judge of Probate naming Mrs. Walker as the guardian. Mrs. Walker said Mrs.

Calloway was 91 years old and she had been in the nursing home for the last 5

years; Mrs. Calloway?s sister from out-of-town was looking after her affairs

and was staying in Mrs. Calloway?s home. She said Ms. Ross, the sister, is now

in her 80?s and in 2002 had to return back to her home. Mrs. Walker said the

house is vacant and became in need of repair. She said she was trying to sell

the house to pay Mrs. Calloway?s bills. She asked the Board to reinstate the

homestead exemption. Assessor Richard Stallings made the motion to reinstate

the homestead exemption beginning with the year 2000. Assessor Pat Hunter

seconded it. The motion passed; Chairman Lawton Grantham and Assessor Ann

Grantham voted no.





Page 2

Min27-05







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

following:



2005 Map Splits: 2

Permits: 17



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

the following:



Assessment Correction: 4(+)

4(-)

Appeals: 4(-)



Adjourned 3:30PM.







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