SPECIAL CALLED MEETING
The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 28, 2007
at 9:00AM with Chairman William Braxton, Assessors Lawton Grantham, Richard
Stallings, Ann Grantham and Pat Hunter present. Also present was Chief
Appraiser Betty J. Middleton, City Attorney Clifton Fay and Personal Property
Division Manager Oliver Juhan.
Discussed groupings of personal property assets for A/C # 05296301. In a
meeting held on November 26, 2007 with Attorney Sprouse and the CFO of subject
account, it was brought to the attention of the City Attorney that there was a
possibility some assets were grouped incorrectly. City Attorney Clifton Fay
pointed out the Procedures Manual from the GA Dept of Revenue stated when an
asset or assets were in a category specified on Table B1 or B2 of the IRS
Publication 946, it shall be placed in a grouping within that economic life.
This account was listed in the publication and it appears that some of their
assets were given a longer economic life (grouping).
Pers Prop Div Mgr Oliver Juhan was asked to join the discussion. He stated he
had spoken with a representative of the Dept of Revenue and that we should look
at all of the Procedures Manual and not just one particular section and by
doing so he was of the opinion that the grouping is correct.
Assessor Lawton Grantham made a motion to request the Board of Equalization
hearing on December 5, 2007 be postponed until the Board of Tax Assessors could
review the asset listing, Assessor Ann Grantham seconded the motion; motion
carried.
The Board asked Chief Appraiser Betty Middleton to request an asset listing
from the taxpayer for years in question and indicating their grouping.
Adjourned 10:35AM.
BETTY J. MIDDLETON
Sectretary
APPROVED:____________________________________
_________ ____________ ____________ __________
__________
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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