MINUTES # 44-10
The Columbus, Georgia, Board of Tax Assessors met Monday, December 13, 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 Pat Hunter made the motion to approve Min#43-10; Assessor Ann Grantham
seconded the motion. Motion carried unanimously.
The Board signed assessment corrections for real estate.
Chief Appraiser Betty Middleton informed the Board of a decision the Board of
Equalization made restoring the local value to the previous value. The BTA
agreed that what the taxpayer had done was maintenance. Assessor Ann Grantham
made a motion to accept the Board of Equalization?s decision for PID 115 017
018; Assessor Pat Hunter seconded the motion, motion carried.
Mr. White had an appointment with the Board of Tax Assessors; he called and
requested to reschedule the appointment because of a family emergency. (Pers
Prop Acct. # 06734001)
Mr. Grant had an appointment with the Board of Tax Assessors, however, did not
appear. (Pers Prop Acct # 06807301). The Board took no action.
Ms. Quick had an appointment with the Board of Tax Assessors; however, did not
appear. (Pers Prop Acct # 07009501). The Board took no action.
Mr. Murphy had an appointment with the Board of Tax Assessors; however, did not
appear. (Pers Prop Acct # 06714001). The Board took no action.
Met with Residential Division Manager Bob O?Brien to discuss pending
litigation. After discussion Assessor Ann Grantham made a motion to authorize
our Attorney to use the taxpayer?s appraisal of PID 034 006 005 to settle the
litigation; Assessor Derrick Shields seconded the motion; motion carried with
four to one, with Chairman William Braxton abstaining.
Res Div Mgr Bob O?Brien discussed further with the Board the results of the
Board of Equalization hearings. The Board of Equalization heard 40 cases,
reduced 11 with 4 more than 15% decrease in value. Assessor Derrick Shields
made a motion to appeal the four cases, which were reduced by more than 15% to
court; Assessor Ann Grantham seconded the motion. Motion carried.
Met with Commercial Division Manager Linda King, reviewed and approved the
following:
Multiple Years Map Splits: 2
Correction of Multiple Years M/S: 1
Com Div Mgr Linda King discussed with the Board the difference in deeds for
Baker Village and Ashley Station and how they are structured.
Met with Personal Property Division Mgr Oliver Juhan, reviewed and approved the
following:
Assessment Corrections: 2(+)
5(-)
Pers Prop Div Mgr Oliver Juhan discussed with the Board a request for
information from GFMCO, LLC. He also expressed to the Board his concerns
regarding an account in litigation.
The Board approved the mobile home index for 2011.
Chief Appraiser Betty Middleton discussed a request for non-taxability for PID
018 009 005 and 018 009 004A. Decision was delayed because of substantiating
eligibility. Assessor Lawton Grantham made a motion to deny tax exempt status
for tax year 2009; Assessor Ann Grantham seconded the motion; motion carried.
The Board instructed Chief Appraiser Betty Middleton to meet with the Division
Managers and begin planning a countywide revaluation in the next 3 years and
for them to submit what each division would require regarding manpower and
equipment.
The Board also asked Chief Appraiser Betty Middleton to draft a Board?s policy
concerning assessment correction forms.
Adjourned 12:25PM.
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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