MINUTES # 43-06
The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 1,
2006, at 2:00PM with Chairman William Braxton, Assessors Lawton E. Grantham
Jr., Richard Stallings, Ann Grantham, and Pat Hunter present. Also present was
Chief Appraiser Betty J. Middleton.
Assessor Richard Stallings made a motion to approve Minutes # 41-06 and #42-06,
Assessor Lawton Grantham seconded the motion. Motion carried unanimously
The Board approved assessment corrections for real estate.
Chief Appraiser Betty Middleton submitted to the Board City Attorney Clifton
Fay?s reply regarding the VA exemption for a surviving spouse. His opinion was
that the taxpayer is eligible to request and receive the VA exemption in
accordance with GA Code 48-5-48(d). After discussion, Assessor Ann Grantham
made the motion to grant the VA exemption; Assessor Pat Hunter seconded the
motion. Motion carried with Assessor Lawton Grantham abstaining.
Chief Appraiser Betty Middleton presented to the Board, Personal Property
account # 06787691 for which the Official Tax Matter Notice was returned as
undeliverable. The auditor in trying to locate the taxpayer contacted the owner
of the real estate, who informed him that the business vacated the property in
June 2005, no inventory or equipment remained on the property. After
discussion, Assessor Richard Stallings made a motion to delete the account for
2006; Assessor Pat Hunter seconded the motion. Motion carried.
The Board discussed a tax map problem regarding possible grandfathering in a
survey made in 1967. The Board took no action, but instructed us to ask GIS to
restore the tax maps as they were prior to this being brought to their
attention.
Met with Commercial Division Chief Linda King, reviewed and approved the
following:
Valuation Corrections: 3
Permit: 1
Page 2
Min43-06
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 1(+)
2(-)
Appeals: 11(-)
58(NC)
Pers Prop Div Chief Oliver Juhan apprised the Board that he had made an
appointment with the attorney regarding a late appeal notice for account #
03959701 and account #00592301. He also submitted documentation for an account
requesting a tax refund and an account concerning bankruptcy.
Adjourned 4:05PM.
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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