MINUTES # 40-10
The Columbus, Georgia, Board of Tax Assessors met Monday, November 8, 2010 at
9:00AM with
Assessor Lawton Grantham, Assessor Ann Grantham, Assessor Pat Hunter and
Assessor Derrick Shields present. Chairman William Braxton was absent. Chief
Appraiser Betty J. Middleton was present until 9:45AM when she had to leave for
a Doctor?s appointment; Residential Division Chief Bob O?Brien represented
Chief Appraiser Betty J. Middleton.
Assessor Pat Hunter made the motion to approve Min#39-10, Assessor Ann Grantham
seconded the motion. Motion carried unanimously.
The Board signed assessment corrections for real estate.
Assessor Ann Grantham made a motion to excuse Chairman William Braxton;
Assessor Pat Hunter seconded it, motion carried.
Assessor Derrick Shields made a motion to cancel next week?s meeting (November
15, 2010) due to lack of quorum (3 Assessors have to attend Department of
Revenue certification courses), Assessor Ann Grantham seconded the motion,
motion carried.
Met with Mr. Randy Lomax discussing pending litigation matters. Per Prop Div
Mgr Oliver Juhan was also present.
Chief Appraiser Betty Middleton exited the meeting at 9:45AM. Res Div Mgr Bob
O?Brien continued as Acting Secretary.
Mr. Cotton had an appointment with the Board of Tax Assessors, however, did not
appear (Pers Prop Acct # 06312901). The Board of Tax Assessors reviewed the
staff?s write-up; however, took no action.
Met with Mr. Williams regarding his personal property account # 06515691 for
2004. Mr. Williams stated that he opened a business license in April of 2003,
but did not renew it in 2004, since his previous employer rehired him April 28,
2003 . He rented a small room furnished with a desk and chair at the time from
his employer, he did not have any other assets to operate his business. He
provided some documentation reinstating his employment. Assessor Derrick
Shields made a motion to leave the 2004 value as a valid assessment; Assessor
Pat Hunter seconded the motion, motion carried.
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Min#40-10
Met with Mr. Barefield regarding his personal property account # 03853201. Mr.
Barefield said he closed his business and business license in 2008. He said he
had only some shelving and a few hand tools, which he reverted to personal
use. He said he liquidated everything else the last two years when he was in
business since he knew of the service station situation; the service station
was demolished in 2010. Mr. Barefield provided documentation from the lessor
concerning the closing of the service center. Assessor Pat Hunter made a motion
to leave the 2008 value as a valid assessment and reduce the value to $7,400
for the years 2009 and 2010 as being erroneously assessed. Assessor Derrick
Shields seconded the motion, motion carried.
Met with Mr. Lester regarding his personal property account # 05938201. Mr.
Lester opened his business license in 1999 and renewed each year until 2003.
Mr. Lester stated the value of his inventory was about $1,000. He closed his
business license in 2004 and the inventory was reverted to personal use.
Assessor Derrick Shields made the motion to leave the 2003 value as a valid
assessment and reduce the value to $1,000 for years 2004 and 2005 as being
erroneously assessed. Assessor Pat Hunter seconded the motion, motion carried.
The Board reviewed the personal property file for account # 06885401,
documentation was requested from taxpayer, but not received. The Board took no
action.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Map Splits: 2
Value Corrections: ?
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 8 (-)
Appeals: 2(-)
Adjourned 10:55AM.
BETTY J. MIDDELTON
ROBERT W. O?BRIEN
Secretary
Acting Secretary
APPROVED:____________________________________
__Absent_ __ _______________ ____________ _____________
_________
W B Braxton L E Grantham Jr A C Grantham P B
Hunter D Shields
Chairman Assessor Assessor
Assessor Assessor
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