MINUTES # 06-09
The Columbus, Georgia, Board of Tax Assessors met Monday, February 16, 2009 at
9:00AM with Assessor Richard Stallings, Assessor Lawton Grantham, Assessor Ann
Grantham and Assessor Pat Hunter present. Chairman William Braxton was absent.
Also present was Chief Appraiser Betty J. Middleton.
Assessor Pat Hunter made the motion to approve Min#05-09. Assessor Ann Grantham
seconded the motion. Motion carried unanimously.
Assessor Ann Grantham made a motion to excuse Chairman William Braxton;
Assessor Pat Hunter seconded the motion; motion carried.
The Board approved assessment corrections for real estate.
The Board also reviewed and approved VA letters of application for VA homestead
exemptions for 2009 (Parcel Ids 058 006 011, 059 042 016, 144 001 010, 088 027
014, 093 010 008, 094 019 012, 088 024 015, 098 021 010, 088 064 009, 082 025
010, 059 009 008, 071 038 007, 111 016 014). Assessor Ann Grantham made a
motion to deny the application for VA homestead exemption for Parcel ID 085 026
007; Assessor Pat Hunter seconded the motion; motion carried.
Met with Mr. Sanders and Mr. Pound representing the Columbus Alliance for
Regional Investment requesting non-taxability for Parcel Ids 018 009 004A and
018 009 005. Mr. Sanders stated they became a 501?(3) organization to acquire
the Depot, a historic building, and be able to accept donations for the
maintenance and upkeep of buildings. He said the Lobby and Museum are always
open to the public and the remainder of the building is open for tours by
appointment. Mr. Sanders stated they receive income from an organization, which
is occupying part of the building; however, they are paying the organization to
manage their charitable pursuits. After discussion the Board delayed their
decision until they receive an opinion from the City Attorney and the GA Dept
of Revenue.
Met with Pastor Mills representing Spirit Truth and Liberty Ministries Inc.
requesting non-taxability for property located at 4057 Pope Rd (Parcel ID 138
006 004). Rev. Mills presented the Board with a copy of a plat combining
several properties into one parcel; a copy of the church bulletin announcing
their meeting on the property on December 14, 2008 and pictures of the
gathering. Decision delayed until information is received from staff.
Met with Mr. Parker regarding his personal property account # 06738101. Mr.
Parker stated he closed the business as of December 31, 2007 and stored the
equipment in Phenix City, AL. He said he closed his business license on January
3, 2008. Mr. Parker said he had no taxable assets in 2008. After discussion
Assessor AnnGrantham made the motion to remove the 2008 fair market value as
being erroneously assessed; Assessor Pat Hunter seconded the motion, motion
carried.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2009 Map Splits: 1
Assessor Ann Grantham made a motion to approve the methodology for percentage
of completion of permits with total values to be approved at a later date;
Assessor Pat Hunter seconded the motion; motion carried.
Assessor Pat Hunter made a motion to approve the methodology for percentage of
fire damages and partially demolished buildings; Assessor Ann Grantham seconded
the motion; motion carried.
The Board and Res Div Manager O?Brien discussed the requests for non-taxability
submitted by the Columbus Habitat for Humanity comparing the list they provided
to the requests they submitted. The Board asked Res Div Manager O?Brien to
meet with the director for Columbus Habitat for Humanity and reconcile the
differences. Assessor Ann Grantham made a motion to withdraw the approvals of
parcels made in the February 9, 2009 meeting; Assessor Pat Hunter seconded the
motion; motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Appeals: 33(-)
18(NC)
Value Corrections: 2
Com Div Mgr King discussed with the Board the meeting with the Development
Authority and that they are making progress.
Chief Appraiser Betty Middleton presented the Board with a policy regarding
Requests for Non-Taxability. Assessor Ann Grantham made a motion to adopt the
policy; Assessor Pat Hunter seconded the motion; motion carried.
The Board approved 9 parcels for residential Enterprise Zone abatement.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 4(-)
Approval of Freeport
Application Only: 1
Adjourned 12:20PM.
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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