Assessors Appeal Ruling
The Jasper County Board of Tax Assessors, during their regular monthly meeting Tuesday, after going into executive session with their attorney, granted exempt status to Providence Baptist Church retroactive to 2007, for 180 acres on Wyatt Road.
The church has paid all back taxes and the BOA has recommended to the county commission and the tax commissioner to waive all penalties and interest.
In the first of two cases concerning restrictive covenants, Judge John Lee Parrott ruled in favor of Judy Solomon, and in the second case Judge William A. Prior ruled in favor of the BOA versus David Morrison.
The BOA has appealed the Solomon Case decision and the Morrison case has also been appealed.
Two different interpretations by two different judges on the same issue will send the matter to the state’s Court of Appeals.
Under Chief Appraiser items Lynn Bentley presented the board with preliminary changes to the 2008 digest.
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All the information in the preliminary digest is based on 2007 sales, she explained. In Jasper County rural land is still increasing in value and there will likely be some slight increase in fair market value. The area indicated to need adjustments in the southern portion is overall increases on the highways and paved roads, however on unpaved roads, an increase will only be considered for 100 plus acres.
In the northern portion referred to as the “Morgan County Corridor,” sales of less than 10 acres are bringing $11,000 per acre. The remainder of the north is still just under $9,000 per acre for similar tracts and could need minor adjustments. The hundred acre and up acres will need adjustments as well.
Some residential properties might also be increased in fair market value. There were sales in 45 different residential areas in 2007. Of these, it appears 18 areas will need adjustment. The larger ones include Alcovy North lakefront, Barnes Mountain Farms, Turtle Cove interior and lake view, and several areas in Monticello.
Some commercial properties could also see increases. In 2007, there were several sales of vacant commercial land in the county. An adjustment will be needed for commercial property in the county, however, the commercial sales within the city were within current values.
A final recommendation for assessments will be presented to the BOA in April.
Under Conservation Applications, which reduces the tax burden by approximately 90 percent on property, but has no effect on fair market value of a residence, the BOA approved 28 applications and denied one.
The application of Marie and Richard Madden was not approved because the property has restrictive covenants.
All Homestead Exemption applications were approved with the exception of Mary and Clarence Caldwell. The Caldwells have a homestead exemption in Henry County. One other application was tabled.
Twenty cases on the Error & Release Forms were approved, in which the fair market value was changed for various reasons.
The BOA is once again fully staffed, with new board members Larry Smith and Michele Jackam, having been appointed by the County Commission on Monday. Mr. Smith was present at Tuesday’s meeting.
The next meeting of the BOA is scheduled for Tuesday, April 8, at 1 p.m. in the Law Library on the ground floor of the Jasper County Court House.
