MINUTES # 32-10
The Columbus, Georgia, Board of Tax Assessors met Monday, August 30, 2010 at
9:00AM with Chairman William Braxton, Assessor Lawton Grantham, Assessor Ann
Grantham, Assessor Pat Hunter and Assessor Derrick Shields present. Also
present was Chief Appraiser Betty J. Middleton.
Assessor Ann Grantham made the motion to approve Min#31-10. Assessor Derrick
Shields seconded the motion. Motion carried unanimously.
The Board signed assessment corrections for real estate.
Met with Mr. Cody regarding personal property account # 06597791 and
#06597701 for tax years 2004 and 2005. Mr. Cody stated he was hurt in 2002 and
sold his business to Fred Martin. Mr.Cody stated he did not know why his name
was listed as a Board member when the business was incorporated. He said he
went with Mr. Martin to show him what needed to be done to acquire a business
license and he was not aware that his name was used for the certificate of
occupancy and business license. The Board advised Mr. Cody to close the
business license and return a copy to this office, which he did. The Board
reviewed the presented information and no action was taken.
Met with Mr. Harris regarding personal property account # 06697801 for tax year
2008. Mr. Harris stated he closed the business as of December 31, 2007 and the
assets were turned over to the landlord for past due rent. Mr. Harris said he
had a contract with the landlord that if the rent was not caught up the assets
would belong to the landlord. He provided a copy showing the closing of the
business license and a statement from Coca-Cola for pick-up of a vending
machine and a Georgia Power statement. The Board requested Mr. Harris to
furnish a copy of the contract or statement from the landlord that he vacated
the building on 12/31/07. Decision delayed for two weeks.
The Board and Res Div Mgr Bob O?Brien discussed an appraisal submitted by a
taxpayer in compliance with a request for arbitration. After discussion
Assessor Ann Grantham made the motion to accept the appraisal value as the 2010
value for PID 170 006 013 and 170 006 013H, seconded by Assessor Lawton
Grantham; motion carried.
Met with Residential Division Manager Bob O?Brien and Residential Appraiser
Jeff Nelson, reviewed and approved the following:
Value Adjustment: 1
Page 2
Min32-10
Discussed the recommendation of our attorney regarding litigation
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
2010 Appeals: 5(NC)
Multiple Years Appeals: 9(-)
16(NC)
Value Corrections: 3
Com Div Mgr Linda King presented the findings of field reviews regarding
requests for non-taxabibilty. The Board reviewed the requests and granted tax
exempt status for the following parcels for 2010: 188 029 051, 071 006 012, 070
002 018, 033 012 014, 032 041 018, 090 034 026, 067 022 015, 084 021 107 & 108.
The Board also reviewed the requests for the following parcels, however, denied
tax exempt status for 2010: 042 008 002, 096 001 002, 096 001 010, 097 013 007.
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 8(-)
Appeals: 2(-)
7(NC)
Adjourned 12:38PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
_____ __ _______________ ___________ _____________
___________
W B Braxton L E Grantham Jr A C Grantham P B
Hunter D Shields
Chairman Assessor Assessor
Assessor Assessor
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