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.
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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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