MINUTES # 20-09
The Columbus, Georgia, Board of Tax Assessors met Monday, June 1, 2009 at
9:00AM with Chairman William Braxton, Assessor Lawton Grantham, Assessor Ann
Grantham and Assessor Pat Hunter present. Also present was Chief Appraiser
Betty J. Middleton. Assessor Richard Stallings was absent.
The Board approved assessment corrections for real estate.
The Board reviewed a request for non-taxability for Parcel ID 071 006 010.
Assessor Ann Grantham made a motion to approve tax exempt status for PID 071
006 010 for 2009, Assessor Lawton Grantham seconded the motion; motion carried.
Met with Mrs. Overby regarding the valuation of her property located at 5503
Perry Ave (PID 070 003 022). Mrs. Overby stated her house should not be
compared with houses in Tanglewood and Windsor Park. Mrs. Overby said she
refinanced her home to get a lower interest rate to help her with her taxes.
The Board delayed a decision until the tax returns are reviewed by the Board
of Tax Assessors.
Mrs. Meadows and Ms. Banks representing the Tax Commissioner?s Office appeared
before the Board of Tax Assessors concerning the removal of homestead exemption
for PID 028 034 014. Mrs. Meadows said the Marion County Tax Assessors? Office
notified them that Mr. Homer?s wife filed for homestead exemption in Marion
County and Mr. Homer?s house in Columbus was rented.
Met with Mr. Homer regarding the removal of homestead exemption for property
located at 1909 18th Ave (PID 028 034 014). Mr. Homer stated that his house in
Columbus has never been rented. He said he serves as a Senior Pastor of the
Marion County Circuit. He explained he is often in Columbus and he stays at his
home here. He also said that he and his family spend Holidays and birthdays
here. Mr. Homer furnished utility bills, which indicated from the usage that
the house is not rented. The Board delayed decision until further information
is received.
Met with Rev. Clemons representing Wynnton Road Ministries Church of God in
Christ, Inc. regarding a request for non-taxability for property located at
1100 Wynnton Rd (PID 018 018 001). Rev. Clemons stated that the church
purchased the property to renovate it for sanctuary; however, it would be 2010
before they would be able to begin the renovation. He said they are not using
the property for anything at this time. Assessor Ann Grantham made the motion
to deny tax exempt status for 2009; Assessor Lawton Grantham seconded it;
motion carried.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
Methodology for Homesteaded Permits: 1106
Methodology for Misc. Value Adjustments: 11
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Min20-09
The Board said due to HB 233 and having to redo some permits, map splits etc.
the values could be pulled before presenting them to the Board.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
2009 Map Splits: 4
Discussed an appeal for 075 001 011. Com Div Mgr Linda King will revisit and
bring back a recommendation at next meeting.
Met with Personal Property Division Manager Oliver Juhan and Auditor Larry
Dixon, reviewed and approved the following:
Assessment Corrections: 6(-)
6(+)
% Approval Freeport Applications: 2
Auditor Larry Dixon discussed with the Board the information that has been
documented on charter and private airplanes and the case law of White Cloud
Charter, Inc. vs. DeKalb County Board of Tax Assessors. The Board advised staff
to follow the case law.
The Board approved the Policy for the Enterprise Zone application; Assessor Ann
Grantham made the motion for approval; Assessor Lawton Grantham seconded it;
motion carried.
Assessor Lawton Grantham made a motion to resolve clerical errors on five
parcels to accept the reduced value on which the taxes were calculated and
restore them for 2009; Assessor Pat Hunter seconded the motion; motion carried.
Assessor Ann Grantham made a motion to reduce the value on PID 079 004 001, if
the City Attorney advised it could be done; Assessor Lawton Grantham seconded
it; motion carried. City Attorney Clifton Fay advised to reduce the value due
to the three year rule.
Adjourned 12:45PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
____________ ______________ ___Absent___ ____________
__________
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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