MINUTES # 11-11 
           The Columbus, Georgia, Board of Tax Assessors met Monday, March 28, 2011 at    
 9:00AM with Chairman Lawton Grantham, Assessor Ann Grantham, Assessor Pat    
 Hunter, Assessor Derrick Shields and Assessor Scott Boyce present. Also present    
 was Chief Appraiser Betty J. Middleton       
 Assessor Ann Grantham made the motion to approve Min#10-11. Assessor  Derrick    
 Shields seconded the motion. Motion carried unanimously.        
 The Board reviewed and approved the following VA letter of application for VA    
 homestead exemption for 2011:   
 	   Moss  095 046 025        
 Met with Mr. Jones representing Columbus Alumni Chapter Kappa Alpha Psi    
 Fraternity regarding a request for non-taxability for PID 003 007 015 (830 2nd    
 Ave). Mr. Jones stated that the facility is open to the public if they desire    
 to use it, but a member has to be present and they are charged a clean-up fee.    
 Mr. Jones said they let other non-profit organizations use it at no charge. He    
 said the building is primarily used by the Fraternity and not open to the    
 public at all times. He said they receive their income from donations and    
 contributions and from an annual golf tournament for scholarships. After    
 discussion Assessor Derrick Shields made a motion to deny the request for    
 non-taxability; Assessor Ann Grantham seconded the motion; motion carried.       
 Met with Mr. Scarbrough and Mr. Turner regarding valuation of PID 173 002 006B.    
 Mr. Scarbrough stated that when they purchased this property they had to pay    
 back taxes to close and after closing discovered that there was a discrepancy    
 in the acreage. Mr. Scarbrough said they felt when the acreage is corrected    
 they should be refunded the taxes, penalty and interest they paid on the    
 incorrect value. After discussion with staff as to what caused the discrepancy    
 Assessor Ann Grantham made a motion to correct the value for 2009; Assessor    
 Derrick Shields seconded the motion; motion carried.       
 Met with Residential Division Manager Bob O?Brien, reviewed and approved the    
 following:       
 	  Multiyear Map Split:  1    	                         
 Page 2   
 Min11-11       
 Met with Commercial Division Manager Linda King, reviewed and approved the    
 following:    	       
 	  2011 Permits:   13     
 	  2011 Map Split:  1    
 	  Multiyear Map Split:  1       
 Met with Personal Property Division Manager Oliver Juhan, reviewed and approved    
 the following:    	    
 	  Appeal:     1(NC)       
 	  Approval of Freeport Applications Only: 9       
 Pers Prop Div Mgr Oliver Juhan apprised the Board of an appointment needed for    
 PP Acct# 06857201 and that two personal property accounts which have been    
 forwarded to the Board of Equalization have new tax representatives assigned    
 and he will continue to work with them.       
 Chief Appraiser Betty Middleton shared with the Board an appeal letter received    
 after the appeal deadline date and the USPS postmark is unreadable. Assessor    
 Derrick Shields made a motion to accept the appeal as timely filed; Assessor    
 Scott Boyce seconded the motion. After discussion how the motion applied to    
 Georgia Code 48-5-306 concerning filing  an appeal, a vote was taken with    
 Assessor Derrick Shields and Assessor Scott Boyce voting yes and Assessor Ann    
 Grantham, Assessor Pat Hunter and Chairman Lawton Grantham voting no. It was    
 determined that the appeal was not timely filed.       
 Chief Appraiser Betty Middleton also discussed with the Board two accounts    
 where non-taxability has been denied and that they will be forwarded to the    
 Board of  Equalization.        
 Chief Appraiser Betty Middleton apprised the Board of correspondence received    
 from Attorney W. Wheeler Bryan from Atlanta regarding value and homestead    
 amendment for PID 171 013 011A and 171 013 011AH.       
 Adjourned at 12:55PM.               
 BETTY J. MIDDLETON        
 Secretary                  
 APPROVED:____________________________________       
 ____________    ____________      _________    _____________       _____________   
 L E Grantham Jr      A C Grantham      P B Hunter      Derrick Shields           
 Scott L. Boyce   
    Chairman          Assessor                  Assessor          Assessor          
 Assessor            
        
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