Columbus, Georgia

MINUTES # 48-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 15, 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 # 47-04, Assessor

Richard Stallings seconded the motion, motion carried unanimously.



The Board examined the envelopes for account # 00111901 and 01351101 and

determined that the appeal for account # 01351101 was timely and the appeal for

account # 00111901 was not timely, since it was sent by UPS and was not

cancelled by the USPS.



Met with Ms. Snider and Ms. Early regarding personal property account #

06515891. Ms. Snider said she bought her business license on April 8, 2003 for

a home base business. She said she had four children she is sewing for and

intended to sew children?s clothes for other people. She said she never did any

business and did not generate any income. She said she moved and thought the

business license was closed when she moved. She said she received an Official

Tax Matter Notice, but did not respond immediately and put it in the ?to do?

stack of her mail. She said she realizes the appeal period expired, but she is

asking the Board to remove the assessment for 2004. She said she closed the

business license on December 14, 2004. Assessor Stallings made a motion to

remove the assessment for 2004; Assessor Hunter seconded it; motion did not

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



Mrs. Evans had an appointment with the Board of Tax Assessors, but did not

appear (Parcel ID 093 015 029).



Met with Ms. Cato regarding personal property account # 06575591. Ms. Cato said

she bought a business license in September 2003 to open a gift shop. She said

she never opened the business and no assets were acquired, because she got a

divorce after obtaining the business license. She said the Official Tax Matter

Notice went to her ex-husband?s address and he did not give it to her until

after the appeal deadline date. Ms. Cato said she took a job, because she

needed insurance. She said after the divorce she lived in the property she had

leased to open the business. The Board took no action.



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

following:



2004 Map Split: 1

2005 Map Splits: 2





Page 2

Min48-04



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

following:



2004 Map Split: 1



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

the following:



Appeals: 4(-)



The Board reviewed and approved the mobile home schedules for the year 2005.



Met with City Attorney Clifton Fay to discuss pending personal property court

cases.





Adjourned 5:20PM.





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