MINUTES # 43-10
The Columbus, Georgia, Board of Tax Assessors met Monday, December 6, 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 Lawton Grantham made the motion to approve Min#42-10, Assessor Pat
Hunter seconded the motion. Motion carried unanimously.
The Board signed assessment corrections for real estate.
The Board also approved the Public Utility Assessment Notices for 2010.
The Board received an email from Ellen Mills with the Georgia Department of
Revenue concerning the resolution for 25 acres as a minimum for application of
conservation use valuation property and after discussion, Assessor Lawton
Grantham made a motion to withdraw the resolution; Assessor Ann Grantham
seconded it; motion carried.
Enter Assessor Derrick Shields.
Mr. Thomas had an appointment with the Board; however, did not appear.
(Personal property account # 06715001).
Met with Mr. Weierick, Mr. Boyd Sr. and Mr. Boyd Jr. representing GFMCO, LLC
regarding the
appeal for personal property account # L1262901. Mr. Boyd, Jr. explained that
Golden?s Foundry was established in 1882 and over the years had grown in
stockholders to 57 family members. He stated due to the economic recession the
company had financial difficulties and filed for bankruptcy. Mr. Boyd said he
and two other family members formed a separate company (GFMCO, LLC) and
purchased the company located here and one in Cordele, GA. They are requesting
the Board of Assessors to consider using their purchase price, since it is the
Fair Market Value of the assets as indicated in an appraisal that was done.
The appraisal is for an orderly liquidation value or estimated auction value.
The Board advised them they would consider the information furnished and the
requested documentation before making a decision.
Met with Mrs. Hayes regarding personal property account # 06801601.Ms. Hayes
stated she went out of business in December 2008: however, her lease did not
expire until May 2009. Ms. Hayes did not file a final personal property tax
return or close her business license and her last return value continued for
2009 and 2010. After discussion Assessor Lawton Grantham made a motion to
leave
the fair market value for 2009 and reduce the fair market value to $7,400 for
2010; Assessor Derrick Shields seconded the motion; motion carried.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2011 Map Splits: 2
Appeal: 1(-)
Res Div Mgr Bob O?Brien made a recommendation regarding the request for
non-taxability for PID 032 040 013. After discussion Assessor Lawton Grantham
made a motion to approve tax exempt status for 2010; Assessor Derrick Shields
seconded the motion; motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Multiple Years Map Splits: 2
Com Div Mgr Linda King apprised the Board that she is working on Baker Village
? Arbor Pointe and should have it ready next week.
Met with Personal Property Division Mgr Oliver Juhan, reviewed and approved the
following:
Appeal: 1(-)
Pers Prop Div Mgr Oliver Juhan informed the Board what had been discovered
regarding the personal property account B1717501. After discussion Assessor
Lawton Grantham made a motion to value the Carolina Skiff boat for 2009 and
value the new boat for 2010; Assessor Ann Grantham seconded the motion; motion
carried.
Per a taxpayer?s request Pers Prop Div Mgr Oliver Juhan discussed with the
Board the valuation of two mobile home parks that have been in bankruptcy and
the original owner was able to acquire the real estate; however, taxes are
owed on the mobile homes and the condition is deteriorated. The taxpayer is
questioning under the circumstances if the mobile homes could be re-appraised
for back years. The Board advised Pers Prop Div Mgr Oliver Juhan that Georgia
Code does not allow them to reappraise property unless the property is under
appeal.
Adjourned 12:30PM.
BETTY J. MIDDELTON
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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