Assessors Refer More Cases to Court
More Board of Equalization (BOE) appeal rulings are headed to Jasper Superior Court for clarification by virtue of a majority vote of the Board of Assessors (BOA).
Assessors James Harrell, Gerald Bramblett, Cathy Benson, John Graham, and Jody Claborn convened during their regular monthly meeting Tuesday afternoon. One of the first orders of business was to review the appeal hearing results from the BOE’s last two sessions conducted November 2 and 13.
It didn’t take long for the BOA to act to send 11 BOE rulings to the Superior Court for clarification. All of the applications were concerning conservation use (CU) covenants, undoubtedly the single most heated issue to hit the tax assessors office over the past year.
These cases, when filed by county attorney Kevin Brown and forwarded to the court, will bring the grand total of CU cases to be decided by the court to 16 – all of which will be filed this year.
Nine of the Tuesday’s forwarded cases were voted on unanimously and include five property owners in King Plow Farms Subdivision— Robert Yackee, Thomas Williams, Robert and Terry Thompson, Pete Williams, and Jeffrey Rolsten— along with Susan Stephens, Shirley Davis, Charles O’Kelley, and Teresa and William Williams.
Another two applications concerning rental housing for Allan Brittain and Larry Wayne Cason were approved 4-1 to be sent to Superior Court. Mr. Claborn dissented on those cases by stating that he didn’t feel strongly about defending the BOA’s position on those in court.
Assessors reviewed one remaining 2006 CU appeal application, continued from last month, before moving on to a review and tentative approval of twenty-two 2007 CU renewal applications. Michael and Susanne Crews were denied the covenant on their Hwy. 16/Brazey Road property.
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Tentative approval was granted to 2007 applicants Thomas Tillman, Kenneth and Joyce Slate, Mike Jones, Paul and Melba Bridges, Thomas Jordan, Marion Whitlow, Sam Goolsby, Arthur Tillman, Paula Smith, Lenora Daniel, Robert Pulliam, Peyton and Jennifer Proctor, Robert and Kim Payne, John and Vivian Williams, Jerry Yancey, Thomas and Sylvia Jordan, Thomas Walberg, James and Robin West, Charles Campbell, Russell Roper, Ann Mercer, and Tyrone Wilborn.
Pending any changes in property use and ownership prior to January 1, all of those CU covenants will be approved for continuation.
With regard to the mobile home digest, assessors unanimously approved the 2006 digest valued at $3.4 million and listing 472 mobile homes. Last year’s digest was valued at $4.1 million and included 520 mobile homes. Assessors also approved sending a pre-bill information letter addressed to mobile home owners.
CHIEF APPRAISER’S REPORT
The monthly chief appraiser report included a review of the written report of the tax maintenance office as a result of a requested Georgia Dept. of Revenue (DOR) inspection.
“It was a very constructive report,” said Chairman Harrell.
Grant Hilton, Ron Kicklighter and Ellen Mills of the DOR completed the review of the office on September 13.
The report covered various facets of the office that required increased attention including appraisal techniques on agricultural, residential, commercial, industrial, and personal property; sales ratio configuration; mapping; board meeting policy and procedures; and certification and training.
A review of all those areas prompted the DOR’s submission of 16 recommendations which include the following:
•Development of detailed documentation that defines methods of valuation schedules.
•Review all small and large tract accessibility and desirability codes to ensure consistency.
•Maintain an electronic file containing timber value and volumes.
•Review methodology used to value Jackson Lake properties.
•Appraisal staff should use special care when applying quality grade and depreciation to older antebellum style and higher quality residential properties.
•Review and remove all override depreciation factors when not warranted on structures.
•Costing tables for commercial and industrial properties should be updated to include detailed adjustments.
•Any future work performed by an appraisal contracting firm should be closely monitored.
•Appraisal field workers should be responsible for no more than 3,500 parcels per appraiser.
•BOA should review its procedures when entering into executive session for compliance of Roberts Rules of Order.
•BOA secretary should have at least an appraiser level I designation.
•BOA and appraisal staff continue to maintain current status in certification and required training.
•Recommends strong supervision by the chief appraiser and staff of the contracted personal property firm.
•BOA continues to work with county attorney to interpret CU laws and ensure that the internal policy does not conflict with state law.
•Re-wording or eliminating the “Change of Assessment Notice” brochure in an effort to ensure accuracy.
•BOA consult with county attorney for advice regarding actions taken by the BOE that is inconsistent with state law.
A copy of the report is on file in the BOA office.
In other office related business, approval was granted on an internal office manual regarding policy and procedures for employees. A copy of that manual is on file in the office.
Assessors approved the purchase of two Canon cameras from Quill at a cost of $180 each as well as the purchase of 2,000 door hangers from McLaurin for $298. The purchase of a laptop was tabled for further research.
Chief appraiser Lynn Bentley informed the board that the office was reviewing and grouping subdivisions according to how they are being filed on the final plat, whether it’s filed as one parcel or as subdivided lots.
Mrs. Bentley also advised the board that another review of exempt properties led to the discovery that Springfield Baptist Church owned an exempt five-acre lot within the city that appeared not to be in use. She was instructed to contact the church for more information in an effort to be fair with regard to all exempt properties.
Assessors concluded the meeting by reviewing and approving several error and release forms.