MINUTES # 29-10
The Columbus, Georgia, Board of Tax Assessors met Monday, August 9, 2010 at
9:00AM with Chairman William Braxton, Assessor Lawton Grantham, Assessor Ann
Grantham and Assessor Derrick Shields present. Also present was Chief Appraiser
Betty J. Middleton. Assessor Pat Hunter was absent.
Assessor Ann Grantham made the motion to approve Min#28-10. Assessor Lawton
Grantham seconded the motion. Motion carried unanimously.
Assessor Lawton Grantham made a motion to excuse Assessor Pat Hunter; Assessor
Ann Grantham seconded it, motion carried.
The Board signed assessment corrections for real estate.
Met with Mrs. Williams regarding her personal property account # 06525491 for
tax year 2004. Mrs. Williams stated she purchased a business license in 2003 to
open up a private law practice; however, was hired by the State of Georgia to
run the Conflict Defender?s office in December 2004. Mrs. Williams said she is
liable for the 2004 tax bill, but should not be liable for 2005 and 2006. The
Board requested Mrs. Williams to show proof of employment with the State of
Georgia as of December 2004 before they can take action. Delayed action until
documentation is received.
The Board invited Mr. Sprouse, Mr. Ellis and Mr. Lomax to meet with them to
discuss Mr. Sayer?s request for tax refund on bond projects. Mr. Sprouse and
Mr. Ellis stated that he and Mr. Ellis were not prepared to discuss that with
the Board of Tax Assessors. They thought they were meeting with the Board
regarding an earlier request. Mr. Sprouse and Mr. Ellis exited the meeting at
10:00AM.
Met with Mr. Sayers regarding his request for refund and to discuss the time
line for the request. Mr. Sayers stated the 2002 bond series for $13,270,000
was for the hotel downtown; however, there were three separate projects named
in the inducement correspondence and in the bond. He stated the other two
projects were for collateral to receive the $13,270,000 for the hotel project.
No money was ever expended to the other two projects. Mr. Sayers said the
reason was because at that time the organization was not financially able to
put only one project in a bond and security deed. Mr. Sayers stated the 2000
bond series was done the same with the second project being used as collateral.
Atty Lomax advised Mr. Sayers to get copies of draws from the trustees of the
bonds to show all
Page 2
Min29-10
monies went to a single project along with copies of the certificates and
submit a letter to the Board of Tax Assessors requesting a response within 14
days. Mr. Sayers said he has no dispute with the valuations. Pers Prop Div Mgr
Oliver Juhan and Com Div Mgr Linda King also attended the meeting.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2011 Map Splits: 1
Res Div Mgr Bob O?Brien submitted an appraisal for a property (Parcel ID 062
050 027), for which a taxpayer requested arbitration for 2010. The taxpayer?s
appraisal is for $45,000. Res Div Mgr Bob O?Brien recommended to the Board
acceptance of the appraisal. After discussion Assessor Ann Grantham made a
motion to accept the appraisal value of $45,000 for 2010; Assessor Derrick
Shields seconded the motion; motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Value Changes: 2
2010 Map Split: 1
Prev Years Appeals: 10(-)
10(NC)
Met with Personal Property Division Chief Oliver Juhan, reviewed and approved
the following:
Appeals: 1(-)
1(NC)
Assessment Corrections: 13(-)
Chief Appraiser Betty Middleton presented the Board with a letter of appeal,
which was mailed by the United Parcel Service (UPS) on July 30, 2010 and
received in our office on August 2, 2010 to check if the Board would accept it
as being timely. After discussion of the Board?s policy, Assessor Lawton
Grantham made a motion to deny the timely filing of the appeal, since it was
not cancelled by the USPS; Assessor Ann Grantham seconded the motion; motion
carried.
Adjourned 12:00PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
_____ __ _______________ ___________ ____Absent___
___________
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.