MINUTES # 39-07
The Columbus, Georgia, Board of Tax Assessors met Monday, October 15, 2007 at
9:00AM with Chairman William Braxton, Assessors Lawton Grantham, Richard
Stallings, Ann Grantham and Pat Hunter present. Also present was Chief
Appraiser Betty J. Middleton.
Assessor Ann Grantham made the motion to approve Min#39-07; Assessor Richard
Stallings seconded the motion; motion carried unanimously.
The Board signed assessment corrections for real estate.
The Board also signed the changes of assessments for Public Utilities for 2007.
Met with Mr. Jones and Mrs. Lee regarding personal property account #02851401.
Mrs. Lee said she received a notice of intent to levy for delinquent taxes for
years 1999 thru 2001. Mr. Jones told the Board that Mr. Lee had renewed his
business license in 1998 with intentions of opening a small grocery store, but
became sick and was unable to open the store. He said the inventory purchased
for the store opening was used in the home and given to the House of Mercy. Mr.
Jones said there was only a $2,000 to $5,000 inventory for the year 2000 and
nothing for 2001. Mr. Jones said 1999 was dead as the seven years had expired
and taxes are not collectable. Assessor Lawton Grantham made a motion to remove
the assessment for 1999 due to expiration of time; reduce the value to $5,000
for the year 2000 and remove the assessment for the year 2001 as being
erroneously assessed. Assessor Ann Grantham seconded the motion; motion
carried..
Met with Mrs. Coley representing Health Service Consultant Project Inc.
requesting non-taxability for properties located at 4157 Alton Street (063 012
017), 117 North Oakley Dr (088 051 029) and 3383 North Lumpkin Rd (046 002
017). Mrs. Coley stated that Health Service Consultant Project Inc. provide
daycare for adults, six to eight hours a day and in emergency cases up to
twelve hours a day. She said clients have to be screened and answer to State
agencies. She said the daycare is open to low income adults and if they are
unable to pay they are allowed to stay free of charge. She said the
organization is funded by the State of Georgia and different agencies. She
stated the ratio is 40% not paying and 60% paying for their stay. She said only
the director receives a salary. However, the Articles of Incorporation did not
list who receives compensation. They also mention that they have fire drills
monthly instead of quarterly as required by the State. She said the ratio of
staff to client is 1 to 7 and the State?s is 1 to 15. She said the property
located at 3383 North Lumpkin Rd is not occupied as of yet. The Board made no
decision pending further investigation.
Met with Rev. Wynn and Mrs. Steward representing The Lighthouse Baptist Church
of Columbus GA, Inc. requesting non-taxability for property located at 3219
University Ave # 21 (068 036 020a 21). Rev. Wynn stated the property is used
for student housing receiving no rents; also used for Sunday School and
Vacation Bible School overflows. Rev. Wynn said condominiums by law do not
prohibit the use of these functions. Assessor Lawton Grantham made a motion to
grant tax exempt status for 2007; Assessor Pat Hunter seconded the motion;
motion granted.
Chief Appraiser Betty Middleton presented a letter to the Board appealing the
Board?s decision not granting the Disabled Veterans exemption retroactively for
2006 (110 004 015). The Board upheld their decision; the appeal will be
forwarded to the Board of Equalization.
Chief Appraiser Betty Middleton apprised the Board of the scheduling of pending
Board of Equalization cases for the week of December 3, 2007
Chief Appraiser Betty Middleton and the Board also discussed mapping problems.
The Board advised to seek the City Attorney?s opinion.
.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
Appeals: 3 (NC)
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Map Splits: 2
Appeals: 4 (-)
Value Correction: 1
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 7(-)
Appeals: 1(-)
Adjourned 12:15PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
__________ ______________ ____________ _____________
__________
W B Braxton L E Grantham Jr R L Stallings A C
Grantham P B Hunter
Chairman Assessor Assessor
Assessor Assessor
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