MINUTES # 39-10
The Columbus, Georgia, Board of Tax Assessors met Monday, November 1, 2010 at
9:00AM with Chairman William Braxton, Assessor Lawton Grantham, Assessor Ann
Grantham, Assessor Pat Hunter and Assessor Derrick Shields present. Chief
Appraiser Betty J. Middleton was present until 9:30AM when she had to leave for
a Doctor?s appointment; Residential Division Chief Bob O?Brien represented
Chief Appraiser Betty J. Middleton.
Assessor Derrick Shields made the motion to approve Min#38-10. Assessor Lawton
Grantham seconded the motion. Motion carried unanimously.
The Board signed assessment corrections for real estate.
Met with Ms. Ainsworth and Mr. Winters regarding personal property account
#06839901. Ms. Ainsworth said she did not know she had to close her business
license. Her business was burglarized, she also had a bad car wreck; and
therefore closed the business in 2006. She said most of the assets were leased,
the furniture was left in the building. After discussion Assessor Ann Grantham
made a motion that the 2006 value is a valid assessment and to remove the
values for 2007, 2008 and 2009 as being erroneously assessed. Assessor Derrick
Shields seconded the motion. Motion carried.
Met with Mr. Cannon regarding personal property account # 06337601. Mr. Cannon
said he never received a bill until this year. He contacted this office and
they told him to close his business license and provide a list of assets he
owned for this business. He said he had some carpentry tools, worth about $800,
but he sold them to a pawnshop for $200, since he needed the money. He said
because of the economic downturn he could not get any carpenter jobs and he
also had a heart attack, which prevented him from working in his trade. After
discussion Assessor Derrick Shields made a motion to decrease the value to
$7,400 for tax years 2004 and 2005; Assessor Pat Hunter seconded the motion.
Motion carried
Met with Mr. Walker regarding personal property account P0244301. Mr. Walker
explained that in 1986 the partnership (4 partners) bought the building; in
1989 the first partner died and the family requested his assets; in 1990 the
second partner passed away, and the partnership was dissolved. He said
?Equitable? bought their business license. He said only Mr. Alligood and he
were left in the business, but they are leasing the building to two different
businesses, which are paying their ad valorem taxes. He said he and his partner
are renting an office space located at 4320 Gilbert Ave, furnished with a desk,
nightstand and 2 chairs. The taxes for his business are paid through 2005.
Assessor Lawton Grantham made the motion to leave the 2005 value as is and
reduce the 2006 and 2007 value to $7,400 as being erroneously assessed;
Assessor Ann Grantham seconded the motion, motion carried. The Board also
advised Mr. Walker to file a personal property return for 2011.
Page 2
Min39-10
Met with Mr. Rose regarding personal property account 05957601. Mr. Rose said
he received a tax bill for 2010. He contacted his accountant and asked why he
should pay the ad valorem taxes, since he closed his business license in 2009,
his broker?s license expired 7/1/09. He called this office and was advised to
pay his 40% of the tax bill. The Board explained although he closed his
business license in 2009, a personal property return had to be filed to state
the location or disposal of the assets of his business. After discussion the
Board agreed that the 2010 is a valid assessment since a personal property
return was not filed. The Board advised Mr. Rose to file a personal property
return for 2011. The Board took no action.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
Appeal: 1 (+)
2011 Map Splits: 4
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Value Corrections: 4
The Board asked Com Div Mgr Linda King to prepare a letter regarding a bond
issue.
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 2 (-)
The Board and Pers Prop Div Mgr Oliver Juhan discussed information regarding
legal matters.
Adjourned 12:15PM
ROBERT W. O?BRIEN
Acting Secretary
APPROVED:____________________________________
_________ _______________ ____________ _____________ _________
W B Braxton L E Grantham Jr A C Grantham P B
Hunter D Shields
Chairman Assessor Assessor
Assessor Assessor
Attachments
No attachments for this document.