Columbus, Georgia

MINUTES # 41-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, October 20, 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 a motion to approve Minutes # 40-04, Assessor Richard

Stallings seconded the motion, motion carried unanimously.



Met with Mr. Lee regarding the valuation of his property located at 5001

Masters Ln (Parcel ID 079 010 004). Mr. Lee entered the meeting and introduced

himself and said he had filed an appeal on his property and understood this is

his first step. He said he thought the assessment on his property was unfair

and based on research on the Internet, properties valued over $100,000 were

unfairly assessed. He said after filing his appeal finally Mr. Nelson came to

his house unannounced to confirm the data. Mr. Lee told the Board he obtained

estimates to build the house before he began. Mr. Lee went into detail

regarding his military career, disability and family background. Mr. Lee told

the Board he had discussed the value of his property with Chief Appraiser

Martin Land and Mr. Land could confirm his professionalism. (Mr. Lee and

Assessor Stallings had an exchange of words; Assessor Stallings recused himself

and exited the meeting and did not return until Mr. Lee left the meeting.) The

Board members pointed out to Mr. Lee they were responsible for appraising the

properties at fair market value and explained the appraisal method to Mr. Lee.

The Board advised him they had to use like or similar properties for

comparables. Mr. Lee told the Board Gary Parrish was his builder but Mr. Lee

said he subbed most of the work out. He said there was no mortgage on the house

and no fee appraisal was done. He asked the Board to reduce the value by 5 or

10%. The Board made no change in assessment



Chief Appraiser Martin Land presented assessment corrections for the Personal

Property Division, which were reviewed and approved as follows:



Assessment Corrections: 1(+)

6(-)



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

following:



2004 Map Split: 3

2003 Appeals: 3 (-)

9(NC)

2002 Appeals: 1(-)

1(NC)









Page 2

Min41-04







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