MINUTES # 31-09
The Columbus, Georgia, Board of Tax Assessors met Monday, August 24, 2009 at
9:00AM with Chairman William Braxton, Assessor Richard Stallings, Assessor Ann
Grantham and Assessor Pat Hunter present. Also present was Chief Appraiser
Betty J. Middleton. Assessor Lawton Grantham was absent
Assessor Richard Stallings made the motion to approve Min#30-09; Assessor Ann
Grantham seconded the motion. Motion carried unanimously.
Assessor Ann Grantham made the motion to excuse Assessor Lawton Grantham;
Assessor Pat Hunter seconded the motion, motion carried.
The Board signed assessment corrections for real estate.
Met with Mr. Griffin regarding the valuation of his property located at 2500
Lookout Dr (Parcel ID 068 086 001). Mr. Griffin has filed an appeal on the
current valuation of his property. He submitted an appraisal prepared for the
mortgage of his home. He said him and his wife have owned the property for many
years. They demolished their existing home and had a new home built on the
site. After discussion the Board delayed a decision until the appeal is
reviewed by staff and returned to them with a recommendation.
Met with Mr. Ferree regarding the valuation of an automobile. Mr. Ferree stated
that he needed a valuation for a van, which had been converted to a
28-passenger bus, so he could write a bond for it to the State. The vehicle had
been purchased for $3,100. After discussion Assessor Ann Grantham made a motion
to place a value of $3,100 on the van/bus; Assessor Richard Stallings seconded
the motion; motion carried.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2010 Map Splits: 1
Res Div Mgr Bob O?Brien discussed with the Board a decision made by the Board
of Equalization ?B?. A taxpayer submitted an appraisal, which the BOE used to
set its value and did not consider our valuation, because a ?certified
appraiser? did the appraisal.
Page 2
Min31-09
Met with Commercial Division Manager Linda King to discuss the taxability of
Ashley Station as to market rents, Section 8 rents and low income rents. The
Board agreed that market rents and Section 8 rents should be taxable. Com Div
Mgr Linda King will bring back the valuations next week. Also discussed working
on the summary of a letter to the Development Authority and the issuance of
bonds for Foundation Properties without an inducement letter.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Appeals: 1(-)
2(NC)
Assessment Correction: 3(-)
Pers Prop Div Mgr Oliver Juhan apprised the Board of the outcome of the Board
of Equalization hearings, which were held last week.
Chief Appraiser Betty Middleton shared documentation supplied to Community
Reinvestment by Glover Warehouse LLC applying for the Enterprise Zone
abatement. The Board requested Chief Appraiser Betty Middleton to obtain a
letter from the applicant stating the beginning of the abatement.
Chief Appraiser Betty Middleton also shared an email with the Board from the
City Attorney concerning the settlement of an appeal to court.
Chief Appraiser Betty Middleton also discussed with the Board an interpretation
of Georgia Code 48-5B-1(g). The Board and City Attorney Clifton Fay agree that
if the zoning or use does not change when property is subdivided, the property
cannot be revalued for tax purposes.
Adjourned 11:35AM
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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