MINUTES # 33-07
The Columbus, Georgia, Board of Tax Assessors met Monday, August 20, 2007 at
9:00AM with Chairman William Braxton, Assessors Lawton Grantham, Richard
Stallings, Ann Grantham and Pat Hunter present. Also present was Chief
Appraiser Betty J. Middleton.
Assessor Richard Stallings made the motion to approve Min#32-07; Assessor
Lawton Grantham seconded the motion; motion carried unanimously.
The Board signed assessment corrections for real estate.
Met with Mr. Culpepper representing Greater Beallwood Church Inc. requesting
non-taxability for Parcel ID 031 007 002, 031 009 001 and 031 014 014. Mr.
Culpepper submitted his applications for the referenced parcels and explained
the use of each parcel. After Mr. Culpepper?s departure, Assessor Lawton
Grantham made the motion to grant tax exempt status for Parcel ID 031 009 001
for 2007; Assessor Ann Grantham seconded the motion; motion carried. Assessor
Lawton Grantham made the motion to grant tax exempt status for Parcel ID 031
014 014 for 2007; Assessor Richard Stallings seconded the motion; after
discussion motion carried. Assessor Lawton Grantham made a motion to deny
non-taxability for Parcel ID 031 007 002 for 2007 as unqualified property,
because it is overgrown and not usable; Assessor Richard Stallings seconded the
motion; motion carried.
Met with Mr. and Mrs. Jeter regarding the valuation of their property located
at 444 Westmoreland Rd (Parcel ID 170 007 008). Mr. and Mrs. Jeter stated they
did not receive their Official Tax Notice; therefore, they did not have an
opportunity to appeal. Mr. and Mrs. Jeter said they purchased the property from
her father?s estate, as his desire was the house not be sold since he built it.
They said the highest value estimate they received from a realtor was $450,000.
They also showed pictures of the damage from the tornado on March 1, 2007.
Decision delayed until next week?s meeting awaiting pictures of interior at the
time of purchase.
Met with Mr. Horne regarding valuation of his property located at 5935 Hodges
Dr (Parcel ID 082 044 001 & 001H). Mr. Horne stated the house on his property
burned July 31, 2006 and after the fire he called the Tax Commissioner?s Office
to report it and the lady he talked to said she would take care of it. He said
he thought everything was taken care of until he received his tax bill this
year. The fire report received by our office listed fire damages only and the
information for the property in
question indicated a zero loss and we did not field review the property. We
requested a detailed fire report for Parcel ID 082 044 001, which showed the
building as a total loss and also our field review Page 2
Min33-07
indicated a total loss. Assessor Ann Grantham made the motion to remove the
building value and combine the accounts, which had been divided for homestead
purposes, for the tax year 2007; Assessor Richard Stallings seconded the
motion; motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Map Splits: 4
Appeals: 2
Value Adj.: 1
The Board and Com Div Mgr Linda King discussed preliminary certifications for
Historic Exemptions and how they relate to GA Code 48-5-7.2 and when does the
assessment become frozen. No decision was made.
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Appeals: 3(-)
Assessment Corrections: 10(-)
Chief Appraiser Betty Middleton asked the Board if a taxpayer who is receiving
conservation use assessment on his property subdivided acreage to another
parcel, which remained under the same ownership; should this transaction be
treated as a breach. The Board of Tax Assessors? answer was yes and to notify
the taxpayer. Chief Appraiser Betty Middleton also advised the Board that this
office will request taxpayers, who have placed their conservation use
properties in a family farm entity to list each owner and the percentage of
interest each owner holds.
Adjourned 12:10PM.
BETTY J. MIDDLETON
Secretary
APPROVED:____________________________________
__________ ______________ ____________ _____________
__________
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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