MINUTES # 02-11
The Columbus, Georgia, Board of Tax Assessors met Monday, January 24, 2011 at
9:00AM with, Chairman Lawton Grantham, Assessor Ann Grantham, Assessor Pat
Hunter and Assessor Derrick Shields present. Also present was Chief Appraiser
Betty J. Middleton.
Assessor Pat Hunter made the motion to approve Min#01-11. Assessor Ann Grantham
seconded the motion. Motion carried unanimously.
Assessor Derrick Shields made a motion to excuse Assessor Pat Hunter from the
meeting convening January 31, 2011; Assessor Ann Grantham seconded the motion.
Motion carried.
The Board reviewed and approved VA letters of application for VA homestead
exemptions for 2011 (see list attached).
Met with Mr. Phillips regarding veteran exemption for PID 059 028 015. Mr.
Phillips stated that he went to the Veterans Administration Office to get a
letter for the vehicle tag and was asked if he needed a letter for the
homestead exemption also. He was unable to receive the exemption for 2010,
because of the late birth date; however, he felt that since his disability was
backdated to 2006, he should be able to receive the veteran?s exemption for
2009 and 2010. Mr. Phillips was advised that the Board does not have the
authority to grant approval retroactively because of State mandated deadlines
and that the request has to be filed no later than April 1 of the year for
which you are applying. The Board took no action.
Met with Mr. Huning regarding the valuation of his property located at 3313
North Quay Dr (PID 071 060 001). Mr. Huning stated he did not receive the
Official Tax Notice mailed to him in 2010 until late due to him being out of
the country; therefore, he did not appeal the value change. He stated he
purchased the property out of foreclosure; the bathrooms were outdated and he
has been doing some updating since the purchase. Mr. Huning also said that the
house had foundation problems. The Board advised Mr. Huning to file a tax
return for 2011. After discussion the Board took no action.
Met with Mr. Slater representing Twin Cedars Foundation, Inc. regarding a
request for non-taxability for PID 028 019 014. Mr. Slater stated that the
property is used to house young mothers and their children referred by the
State of Georgia, which have been deemed to the susceptible to abuse. He said
their goals are to give them a safe and stable supervised living, better
education and career development, self-sufficiency and healthy children. Mr.
Slater has requested non-taxability for tax years 2009, 2010 and 2011. After
discussion Assessor Derrick Shields made the motion to grant tax exempt status
for tax year 2011 , Assessor Pat Hunter seconded the motion; motion carried.
Page 2
Min02-11
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2011 Land Valuation: 1
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Multi-Years Map Splits: 2
HB 233 Value Correction: 1
2011 Map Split: 1
Com Div Mgr Linda King reviewed with the Board the remaining requests for
non-taxability for Foundation Properties Inc. as to their taxable status and
will bring assessment corrections on January 31, 2011 for signatures. She
informed the Board that Mr. Tom Helton wants to meet with them to discuss a
couple of issues. The Board advised Com Div Mgr Linda King to make the
appointment.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 1(-)
Appeals: 1(NC)
Pers Prop Div Mgr Oliver Juhan apprised the Board that Hexion Specialty
Chemicals whishes to meet with them to discuss the valuation of the personal
property for account # 06857201. Mr. Juhan also informed the Board that the
personal property tax returns should be mailed this week and that he is working
on getting the mobile homes ready to load to WinGap.
The Board reviewed an application for non-taxability for account # 01445801.
After reviewing documentation submitted and staff?s recommendation, Assessor
Derrick Shields made a motion to grant tax exempt status for 2011; Assessor Ann
Grantham seconded the motion; motion carried.
Revisited personal property accounts where taxpayers had been requested to
furnish additional information.
Taxpayer for personal property account # 06730901 has not furnished the
necessary information; however, the Boards feels taxpayer has not been properly
notified. The Board instructed Chief Appraiser Betty Middleton to notify
taxpayer in writing and give him 30 days to respond.
Ms. Daniels met with the Board on November 22, 2010 regarding personal
property account # 06592591 and 06592501 and additional information was
requested. On January 7, 2011 Mr. Daniels was notified in writing to furnish
the requested information by January 18, 2011. The information has not been
received; therefore, the Board took no action. (see Min#41-10).
Gymtech of Georgia Outlaw, Inc. met with the Board on November 22, 2010
regarding personal property account # 06377501 and additional information was
requested of which a part has been received. Taxpayer was notified by letter on
January 7, 2011 to furnish the remainder of the information by January 18,
2011, which has not been received; therefore, the Board took no action.
Page 3
Min02-11
At Ease Services met with the Board on November 22, 2010 regarding personal
property account # 06988601 and was requested to furnish additional information
which was not received until January 13, 2011. After reviewing the information
received, the Board invoked the decision made in Min#41-10.
Mr. Culpepper met with the Board on November 29, 2010 regarding personal
property account # 06420501 and was requested to furnish additional
information, which was received by January 18, 2011. The Board reviewed all
information supplied and Assessor Pat Hunter made a motion to leave the 2003
Fair Market Value as a valid assessment and to reduce the 2004 Fair Market
Value to $7,400; Assessor Ann Grantham seconded the motion; motion carried.
The Board requested a policy on how to handle sales with zero consideration and
taxpayer furnishes closing statement.
Adjourned 12:15PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
______________ _______________ ____________ ____________
L E Grantham Jr A C Grantham P B Hunter Derrick
Shields
Chairman Assessor Assessor
Assessor
APPLICATIONS FOR VA EXEMPTION APPROVED 01/24/2011 ?
MIN#02-11:
Clark, Tommie 098 025 056
Conley, Teresa 132 018 014
Harmon, Obie L. 094 001 086
Harris, Benjamin 114 018 010
Hart, Ronald E. 141 004 001
Hunter, Willie L. 098 006 002
Johnson, Raymond 101 014 003
Johnson, Russell 062 015 001
Jones, Dudley 089 024 037
Joseph E. Jackson 096 092 008
Killingsworth, John 145 012 006
King, Nathaniel 114 023 026
Kyles, Norris A. 115 022 011
Lamora, Gary F. 083 008 001
Lee, Laurene C 133 007 007
McKinney, Carl D. 088 015 015
Oatts, Stacy B. 128 008 016
Phillips, David G. 059 028 015
Quick, Burnet 025 009 010
Randle, Barry 115 021 035
Reynolds, George 067 041 021
Robinson, Edie M. 092 004 023
Shavers, Henry Jr. 063 046 018
Silva, Sara 111 005 011
Simon, Jay W. 070 014 042
Smoaks, Hellen N. 089 028 015
Stewart, Alan F. 133 001 030
Stokes, James R. 083 027 065
Talley, Auguster 090 009 037
Thomas, John 114 013 054
Wallace, James E. 113 026 013
Watkins, Carl E. 087 038 005
Watson, Shelly 093 012 015
William, Wilbert L. 087 037 016
Williams, Theophia 098 028 009
Wynne, Mildred 086 027 051
Attachments
No attachments for this document.