Board of Equalization Concludes Appeal Hearings

Jasper County Board of Equalization (BOE) members concluded their second round of tax appeal hearings this year on Tuesday afternoon.

BOE members, including chairman Francis Cason, LaRue Camp, Timothy Bumann, reviewed and rendered decisions for 12 of the 15 appeals scheduled. One applicant requested a postponement, another withdrew his appeal, and one appeal was continued for a later date due to a notification discrepancy.

Of the appeals filed, 12 were made by individuals, one by a church, one by a union organization, and one by a corporation. With the exception of a single personal property appeal and two exempt status appeals, all of the remaining taxpayer appeals were regarding conservation use (CU) denials.

The hearings began Monday morning and wrapped up Tuesday afternoon.

During the BOE hearings, the chief appraiser is allowed to present the Board of Assessors case for denial first. The applicant, if present, is allowed to petition that decision with any evidence. BOE members then consider the information presented before rendering a decision to uphold or reverse the findings of the BOA.
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The BOE is the second recourse for taxpayers to appeal their property assessments. If a taxpayer chooses to appeal an assessment from the tax maintenance office he or she must first appeal to the BOA. If not satisfied with that outcome, taxpayers are allowed to file an appeal with the BOE or file a case in Superior Court.

Chief appraiser Lynn Bentley was present at each of the hearings.
September 2006 BOE hearing results included the following decisions:

•Conway Thomas
CU on 30.32 acres
BOA denied based on residential subdivision status
3-0 BOE vote to reverse BOA decision and grant CU

•Charles and Pamela Burnett
CU on 19.86 acres
BOA denied based on residential subdivision status
3-0 BOE vote to reverse BOA decision and grant CU

•Timothy and Marlo Slaughter
CU on 23.25 acres
BOA denied based on residential subdivision status
3-0 BOE vote to reverse BOA decision and grant CU

•Paul Jones
CU on 14.04 acres
BOA denied based on residential subdivision status
2-1 BOE vote to reverse BOA decision and grant CU
LaRue Camp dissented

•Matthew and Barbara Boyd
CU on 10.08 acres
BOA denied based on restrictive covenants
3-0 BOE vote upheld BOA decision

•David Ellington
CU on 255.44 acres
BOA denied based on rental property as commercial venture
3-0 BOE vote to reverse BOA decision and grant CU
•Emory Ozburn
CU on 5 acres adjoining 223 acres currently under conservation
BOA denied because less than 10 acres and deemed residential
2-1 BOE vote upheld BOA decision
Francis Cason dissented

•Clyde and Eleanor Cunningham
CU on 18.77 acres
BOA denied based on restrictive covenants
3-0 BOE upheld BOA denial

•David and Judy Fowler
CU denied by BOA based on restrictive covenants
3-0 BOE upheld BOA denial

•Sandy and Judy Meadows
Personal property exemption on water craft vehicle (boat)
BOA denied based on bluebook value
3-0 BOE upheld BOA denial

•Providence Baptist Church
Property tax exemption on 180.52 acres
BOA denied based on inactivity of religious events on the property
3-0 BOE reversed the BOA denial and granted the exemption

•United Brotherhood of Carpenters and Joiners of America
Property tax exemption
BOA denied based on exempt statute
3-0 BOE upheld the BOA denial

The BOE will convene in October, yet undetermined, to settle the remaining appeal hearings.