MINUTES # 12-11
The Columbus, Georgia, Board of Tax Assessors met Monday, April 4, 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 Derrick Shields made the motion to approve Min#11-11. Assessor Scott
Boyce seconded the motion. Motion carried unanimously.
The Board approved a policy for first year homestead with sale as written.
The Chairman of the Board signed a letter certifying appeals to the Chairman of
the Board of Equalization.
Board of Tax Assessors signed assessment corrections for real estate.
The Board reviewed and approved the following VA letters of application for VA
homestead exemption for 2011:
Gutierrez 067 012 014
Chandler 084 046 003
Young 085 009 014
Mrs. Meadows representing the Tax Commissioner?s Office appeared concerning
removal of homestead exemption for PID 072 005 012 and the denial of homestead
exemption for PID 071 020 004. Mrs. Meadows shared with the Board why the
homestead exemption was removed of PID 072 005 012 and why the homestead
exemption was denied on PID 071 020 004.
Met with Mrs. Johnson regarding the removal of homestead exemption for PID 072
005 012. Mrs. Johnson stated that she and Mr. Flowers had been neighbors and
friends for many years. After each had lost their spouse they decided to get
married, not knowing she would lose her homestead exemption since all her
furniture is still in her house. She said her son, who lost his job and had
health problems lives in her home. The Board explained to Mrs. Johnson that
Georgia Code only allows one homestead exemption per family. The Board took no
action.
Met with Mrs. Nickerson regarding denial of homestead exemption for PID 071 020
004. Mrs. Nickerson stated she and her husband separated in December 2010. She
said her husband lives in Harris County. She said she purchased a house in
Muscogee County in Mid-December. When she
made application for homestead exemption she was told she could not receive it,
because her divorce was not final January 1, 2011 and her husband was receiving
homestead exemption in Harris County. Georgia Code allows only one homestead
exemption per family. The Board advised Mrs. Nickerson to change her address on
her driver?s license and to register to vote in Muscogee County. The Board took
no action.
Residential Division Manager Bob O?Brien had a question for the Board
concerning a plat for a subdivision which was signed by all parties in December
2010; however, was not recorded or streets accepted until February 2011, what
year should we do the map split for ? 2011 or 2012? The Board approved 2011.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
2011 Map Split: 2
Multiyear Map Splits: 2
Com Div Manager Linda King apprised the Board that all Foundation Properties,
Inc?s properties for CSU except the residential units have been valued for
taxation or made non-taxable according to their applications. She gave the
Board an update on the progress made in getting all parcels current.
She also requested the Board to give her some flexibility for making an
adjustment in a Board of Equalization hearing if the taxpayer or tax
representative presents documentation to consider, which was not presented
prior to the hearing date. The Board agreed to a 10% range.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 2(-)
Approval of Freeport Applications Only: 14
Denial of Freeport Application Only: 1
Pers Prop Div Mgr Oliver Juhan gave the Board a weekly report on personal
property returns received and processed compared to 2010. He also apprised
the Board of a personal property return received where the CFO reported zero
and in a letter he said they were non-taxable.
The Board accepted an application for non-taxability and reviewed the documents
supporting their requests for PID 004 002 003 and PID 005 018 001. After an
extensive debate and examination of the documents furnished, Assessor Scott
Boyce made a motion to grant tax exempt status for both parcels for 2011;
Assessor Pat Hunter seconded the motion; motion carried.
Adjourned at 12:50PM.
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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