Columbus, Georgia

Georgia's First Consolidated Government

Post Office Box 1340
Columbus, Georgia, 31902-1340
(706) 653-4013
fax (706) 653-4016

Council Members





MINUTES # 35-07



The Columbus, Georgia, Board of Tax Assessors met Monday, September 10, 2007

at 9:00AM with Chairman William Braxton, Assessors Lawton Grantham, Richard

Stallings and Pat Hunter present. Also present was Chief Appraiser Betty J.

Middleton. Assessor Ann Grantham was absent.



Assessor Pat Hunter made the motion to approve Min#34-07; Assessor Richard

Stallings seconded the motion; motion carried unanimously.



Assessor Lawton Grantham made a motion to excuse Assessor Ann Grantham;

Assessor Pat Hunter seconded the motion; motion carried.



The Board signed assessment corrections for real estate.



Discussed the removal of homestead exemption for Parcel ID 149 001 005 with the

City Attorney. The owners have vacated the property for more than a year

because of repairs. The City Attorney advised to remove the homestead exemption

for 2007 to comply with GA Code 48-5-40(3)(D). On advise of the City Attorney

Assessor Lawton Grantham made the motion to remove the homestead exemption for

2007; Assessor Richard Stallings seconded the motion; motion carried.



The Board asked the City Attorney to review a request for non-taxability for

personal property account P0686101. After the City Attorney reviewed the

application for tax exempt status, he advised that they complied with

48-5-41(a)(1)(D). Assessor Lawton Grantham made the motion to grant

non-taxability for 2007; Assessor Richard Stallings seconded the motion, motion

carried.



Met with Mr. James W. Gruber and his son, Mr. Jamie Gruber, regarding personal

property account # 00257401. Mr. Gruber said he had received notification of

back years taxes. He said he closed his business in 1998 because of health

reasons and closed his business license in 2000, at that time someone in the

Tax Commissioner?s Office said they would take care of it. He said he heard

nothing else until he received the notice from the Tax Commissioner?s Office.

He said the equipment was transferred to someone who assumed payments on it.

Assessor Richard Stallings made a motion to remove the values for all years

(1998, 1999 and 2000); Assessor Lawton Grantham seconded it; motion carried.





Page 2

Min35-07



Met with Rev. Hassell representing Word of Truth Church of God in Christ Inc.

regarding a request for non-taxability for Parcel ID 026 028 002. Rev. Hassell

stated the building was used for storage after they moved to 13th Ave. Rev.

Hassell said the building is scheduled to be demolished and they moved

everything out of the building in June, but it was used for storage as of

January 1, 2007. The decision has been delayed, until field reviewed by staff.



Met with Residential Division Manager Bob O?Brien, reviewed and approved the

following:



Map Split: 1



Res Div Mgr Bob O?Brien reviewed all information regarding the comparables for

Parcel ID 192 017 014, which is under appeal and gave a range of values from

$351,257 to $366,020. After discussion Assessor Richard Stallings made the

motion to adjust the value to $351,257 for 2007; Assessor Lawton Grantham

seconded it; motion carried. Res Div Mgr Bob O?Brien also presented comparable

sales values regarding parcel ID 170 007 005. After discussion Assessor Richard

Stallings made a motion to adjust the value to $550,000 for 2007; Assessor

Lawton Grantham seconded the motion; motion carried.



Met with Commercial Division Manager Linda King, reviewed and approved the

following:



Map Splits: 1

Multiple Years Appeals: 10(-)

6(NC)



Met with Personal Property Division Manager Oliver Juhan, reviewed and approved

the following:



Appeals: 1(+)

7(-) Assessment Corrections: 2(+)

15(-)



Adjourned 11:35AM.





BETTY J. MIDDLETON

Secretary



APPROVED:____________________________________



__________ ______________ ____________ ___Absent_____

__________

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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