MINUTES # 27-11
The Columbus, Georgia, Board of Tax Assessors met Monday, July 25, 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 a motion to approve Min#26-11. Assessor Derrick
Shields seconded the motion. Motion carried unanimously.
Met with Atty Vega concerning personal property account # 06857201. Atty Vega
said the company has tax appeals for tax years 2008, 2009 and 2010, which he
wants to discuss since the company is in the process of closing down and their
machinery and equipment should be at 6% of value as salvage equipment. Mr.
Juhan apprised Atty Vega that the company filed an application requesting
Freeport Exemption for 2008 and 2009 as they were operational. Also, recognized
the 30% obsolescence from previous appeals. Atty Vega said he would consult
with his client and get back to the Board with his answer.
Met with Pastor Chang and Mr. Lee representing Columbus Korean Methodist Church
regarding a request for non-taxability for PID 069 011 008. Pastor Chang said
when the church purchased the property the second improvement was leased and
they honored the lease. After discussion Assessor Pat Hunter made a motion to
make the leased property a taxable ?X? account and exempt the church and land;
Assessor Scott Boyce seconded the motion; motion carried.
Met with Residential Division Manager Bob O?Brien and Appraiser Jeff Nelson to
discuss the mediation results for PID 009 008 009 and 085 009 029. There was an
agreement reached concerning PID 009 008 009; however, PID 085 009 029 will
continue to Superior Court. Res Div Mgr Bob O?Brien discussed his visit to PID
171 013 011 to verify use and the Board reaffirmed their decision. Appraiser
Jeff Nelson discussed his visit to PID 171 013 011A and his findings in
remeasuring the house and the value after changes were applied. There was also
a question of the Board approving the homestead application for tax year 2009.
After receiving the homestead application from the Tax Commissioner?s Office,
Assessor Ann Grantham made the motion to approve the homestead application;
Assessor Derrick Shields seconded the motion; motion carried. Assessor Scott
Boyce recused himself from any decisions on this parcel. After discussing the
value taking the corrections into consideration Assessor Derrick Shields made a
motion to place a value of $1,925,190 on the parcel for tax year 2009; Assessor
Pat Hunter seconded the motion; motion carried.
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Min27-11
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Multiyear Map Splits: 3
Com Div Mgr Linda King gave the Board a list of parcels not yet complete for
bringing values current. She also apprised the Board that she would give them
an annual report of non-taxable properties with ?X? accounts.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Correction: 1(-)
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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