MINUTES # 12-07
The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 21, 2007,
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 Ann Grantham made a motion to approve Minutes #11-07, Assessor Lawton
Grantham seconded the motion, motion carried unanimously
The Board reviewed the submitted information regarding Rev. Swilley?s request
for non-taxability for parcel ID 121 007 005. Assessor Richard Stallings made a
motion to deny tax exempt status for 2007 as a residence does not qualify under
GA Code 48-5-41(3); Assessor Ann Grantham seconded the motion; motion carried.
Chief Appraiser Betty Middleton apprised the Board of her approval of two
applications for the Enterprise Zone abatements.
Attorney Hargrove sat in on the appointment with Mr. and Mrs. Willis regarding
their appeal on PID 067 003 001 for any advice the Board of Tax Assessors might
need.
Met with Mr. and Mrs. Willis regarding the valuation for parcel ID 067 003 001.
Mr. Willis asked if he could record the meeting. The Board agreed and Mr.
Willis turned on the recorder. Mr. Willis asked why the Board of Tax Assessors
had not responded to the interrogatories in his original letter of appeal and
producing the documents in accordance to GA Code 48-5-306(d) and 48-5-311(e).
When the Board of Tax Assessors asked Mr. Willis a question, he stated he and
his wife were not here to answer questions only to receive answers to their
questions. Mr. Hargrove advised Mr. Willis that the letter of August 23, 2006
responded by the Board of Tax Assessors had answered his questions. Mr. Willis
asked Res Div Chief Bob O?Brien to give facts on the review and revaluation.
Res Div Chief Bob O?Brien explained that an appraiser went to his property to
review the permit issued to replace a heating and air conditioning unit; which
is the policy and procedures for all permits issued and the revaluation was
from like and similar sales within his neighborhood. Mr. Willis questioned how
did they arrive at the additional information on his house. Res Div Chief Bob
O?Brien explained that when our appraiser was asked to leave the property and
not allowed to verify any information about the property, he took the best
information available to the Tax Assessors? Office, which was the Realty
Multiple Listing. Mr. and Mrs. Willis said they had not asked anyone to leave
their property; it must have been the maid. Mrs. Willis said she asked us to
review the property in 1995 and submitted a plot plan made in 1993, indicating
what they purchased in 1995 and no changes have been made. Mr. Willis said it
was a flawed reassessment, to strike it and restore the value as it was in 1995
since the Board of Tax Assessors has no evidence for the revaluation. Mr.
Willis said no one has answered his questions and he has been treated unfairly.
Mr. Willis wanted the record to show that when the Board of Tax Assessors
responds why it took so long for him to receive the information. Mr. Willis
asked again how his property was valued, how we arrived at the fair market
value and the local value. Res Div Chief Bob O?Brien answer was regarding the
fair market
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Min12-07
value that the square footage is considered and what the market indicator
predicts and for the local value that the value resulted from the changes
listed on the RML was considered. The Board of Tax Assessors told Mr. Willis
they would furnish him with copies of the file.
Met with Mrs. Remy regarding homestead exemption for parcel ID 088 021 048.
Mrs. Remy stated that in 2006 a deed was executed in which she intended to add
her daughters as joint tenants with right of survivorship. The attorney
inadvertently omitted her name. The attorney prepared a deed to correct the
omission. Assessor Richard Stallings made the motion to reinstate homestead
exemption for 2007; Assessor Ann Grantham seconded the motion; motion carried.
Met with Mr. McDuffie regarding his personal property account # 06570591. Mr.
McDuffie stated he purchased a business license in 2004. He said shortly
afterwards he had to leave and go to Florida to take care of his mother. He
said he was gone for 1-? years. He explained that when he returned he tried to
get another business license and learned that he owed taxes for 2004 and 2005.
He said he works through the GA Rehabilitation Services. Decision delayed until
documentation is received from the GA Rehabilitation Services.
Met with Residential Division Chief Bob O?Brien, reviewed and approved the
following:
2007 Map Splits: 5
The Board requested Res Div Chief Bob O?Brien to prepare a chronological
summary of Parcel ID 067 003 001.
Met with Commercial Division Chief Linda King, reviewed and approved the
following:
2006 Map Split: 1
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Freeport Applications: 15 (Approved)
Adjourned 4:15PM.
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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