MINUTES # 14-11
The Columbus, Georgia, Board of Tax Assessors met Monday, April 18, 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#13-11. Assessor Derrick
Shields seconded the motion. Motion carried unanimously.
Board of Tax Assessors signed assessment corrections for real estate.
Met with Pers Prop Div Mgr Oliver Juhan to review the history of the boat
account B1990601.
Met with Mrs. Rovig concerning her personal property account # B1990601. Mrs.
Rovig stated she had received a letter that her appeal was late because it was
not received by this office on time and did not have a legible postmark of
January 12, 2011. Mrs. Rovig stated anyone with common sense would know if it
was received the day after the due date, it had to be mailed prior to that
date. The Board explained to Mrs. Rovig that the Georgia Code says for an
appeal to be considered timely it has to be mailed or received by the deadline
date and that is also the policy of the Board. Mrs. Rovig questioned why she
did not receive depreciation on the boat. Mrs. Rovig was advised if she would
have made timely tax returns on her boat she would have received depreciation.
She also asked where we get the values for the boats and was told from the
ABOS books. Mrs. Rovig thanked the Board and said this would be the last year
we would be able to tax the boat, because she was giving it to her son residing
in Alabama.
Met with Residential Division Manager Bob O?Brien to review the following:
Parcel ID 155 002 001 and 155 002 005 requesting continuation of conservation
use. Also, requested Forest Land Protection Act for same property and the
addition of another parcel. After discussion the decision was delayed.
Reviewed the applications for parcel ID 154 003 011 and 154 003 012 regarding
qualification of ownership and use. Determined the ownership to be acceptable;
however, regarding the land Assessor Ann Grantham made a motion to deny the
application for conservation use for 2011; Assessor Pat Hunter seconded the
motion; after discussion motion carried. Reviewed applications for PID 137 001
010 and 136 001 020; Assessor Pat Hunter made a motion to approve the
applications for conservation use for 2011; Assessor Scott Boyce seconded the
motion, after discussion motion carried with Assessor Ann Grantham and Lawton
Grantham voting no.
Reviewed the application for PID 141 002 006; Assessor Derrick Shields made a
motion to deny the application for 2011; Assessor Scott Boyce seconded the
motion; after discussion motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
2011 Map Splits: 3
Multiyear Map Splits: 4
Multiyear Map Split Corr: 1
Bond Issue: 1
Com Div Mgr Linda King shared with the Board a request she received from Amy
Moore regarding Arbor Pointe, assessment notices of value. Mrs. Moore requested
a breakdown of land and building for each type of unit. Com Div Mgr Linda King
said she could provide the information, but it would take two to three hours to
put together. The Board advised her to give Mrs. Moore the information the
simplest way without spending a lot of time. Provided an update of getting
commercial properties current, approximately 50% complete.
The Board reviewed and discussed the request for non-taxability for PID 004 002
003 and 005 018 001 for tax year 2010. Discussed the percentage of
construction regarding the building as of January 1, 2010 and the fact that it
was not open to be used by the membership or public. Assessor Scott Boyce made
the motion to deny tax exempt status because of unfinished construction of the
building and use; Assessor Ann Grantham seconded the motion; after further
discussion, motion carried.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 7(-)
Approval of Freeport Applications Only: 24
% Approval of Freeport Application Only: 1
Denial of Freeport Application Only: 3
Pers Prop Div Mgr Oliver Juhan gave a status report on personal property tax
returns processed in relation to 2010.
Chief Appraiser Betty Middleton discussed with the Board an e-mail received
from an individual in Cobb County who received a Fifa letter from the Tax
Commissioner?s Office for a boat owned in 2004. Checking our tax records
indicated that he sold his home here in December 2003 and Cobb County?s tax
records show he purchased a home there in December 2003. Assessor Ann Grantham
made a motion to remove the assessed value as erroneously assessed; Assessor
Pat Hunter seconded the motion; motion carried.
Adjourned at 12:15PM.
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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