Board of Assessors Convene
Jasper County Board of Assessors discussed a variety of tax office maintenance issues during their October regular meeting held Tuesday.
The first matter at hand was to conduct three conservation use (CU) appeal hearings.
Melinda Malcolm, the owner of 12.3 acres on Henderson Mill Road, petitioned for a reversal of her initial denial which was based on the purpose being deemed residential. Mrs. Malcolm explained that the land had been in CU previously as family farm land and is still used for that purpose. Currently, swine and hay is being produced on the land, according to the applicant.
Based on previous approvals granted to similar applicants, chairman James Harrell recommended approval. The board voted 5-0 to reverse the denial and grant CU.
Michael Crews had his request for CU on 12.4 acres located on Brazey Road tabled until next month. The applicant’s initial request was denied because a portion of the property is situated within the city limits as commercial property thereby eliminating any agricultural production.
{{more}}
Mr. Crews was unaware that a portion of the tract had been annexed by the city until the tax office brought it to his attention. He informed the board that if they decided to approve or not approve his request it would be fine. If denied CU he would attempt to have the remainder declared commercial and put it on the market.
It was explained that the assessors and zoning department had two separate functions and that the assessors could not handle zoning changes. Board members suggested that Mr. Crews look into having the zoning changed for the agricultural portion or look into the city’s annexation of the entire tract for commercial use.
Mr. Crews also questioned as to how the board could assess taxes on property exemptions some 10 months after they had been applied for and denied.
The final hearing was on a seven acre tract connected to a 243 acre tract in CU now owned by Matthew Goolsby. The applicant explained that originally all of the land was included in a single tract before his father deeded him the smaller tract to build a home. Mr. Goolsby explained that the small tract does not include a house and is indeed being used for timber farming purposes like the larger tract.
Assessors voted to reverse the CU denial.
With regard to granted tax exemptions, the assessors decided to schedule a called meeting with county attorney Kevin Brown to discuss the possibility of litigating several recent Board of Equalization (BOE) hearing decisions. Action to legally pursue any of the BOE rulings must be filed within 30 days of the hearings conducted September 18-19.
At the request of Traylor Business Services, Inc., the personal property appraisal company selected, assessors voted to advertise a public notice of the personal property review in the county’s legal organ.
Assessors also approved advertising the change in methodology by which homestead exemptions will now be handled. The tax commissioners office will now be reviewing the homestead exemption cards prior to a review by the tax maintenance office.
During the Chief Appraiser’s update, provided by Lynn Bentley, assessors took action to change the office mapping services from Keck & Wood to James Sewell beginning in November.
In reporting that the office had not been pleased with the mapping services of Keck & Wood, Mrs. Bentley reported that she had researched and spoken with two other mapping companies, Sewell and Flagship. Both companies offered more competitive prices and seemed to offer better service, according to the chief appraiser.
A contract with Sewell was recommended and awarded at an annual cost of $6,000 in part because the mapping company is familiar and has previously worked with Q Public on website maintenance. The local tax assessors office website is created by Q Public.
Assessors refused a refund request to the Municipal Electric Association of Georgia (MEAG) for over payment of a 2004 tax bill. The chief appraiser informed the board that the state sets the value for MEAG and that the company currently has an appeal, still in process, with the state.
Mrs. Bentley provided assessors a sample standard operating procedures (SOP) office manual taken from Lawrence County to be used as a model for a local SOP, as the Dept. of Revenue (DOR) suggested. Assessors requested that a preliminary draft of the local SOP be ready for a review during the December meeting.
The chief appraiser was also directed to provide a hard copy of the appraiser procedures manual (APM) to each assessor rather than rely on a search of the internet for the information. The DOR recommended that each appraiser and assessor have a manual.
The chief appraiser’s report also included an update on the last round of BOE hearings to be conducted this year. The BOE has scheduled hearings for October 23, 24 and 27. Mrs. Bentley reported that those hearings will conclude all conservation and value appeals for 2006 with the exception of any court cases.
She also reported that CU notices of approval for 2006 had been sent to applicants and that renewal applications were coming in.
With regard to a request for new road pavements in the county, the chief appraiser said that county manager Greg Williams reported that 10 roads aside from the turn lane for the new school had been selected. Of the 10 given, she said that her office had three of them classified as unpaved.
In preparation for the 2007 digest, Mrs. Bentley informed assessors that she was already reviewing land sales for this year.
Other BOA concerns noted included submission of a mobile home digest by the November deadline, retrieving a copy of the departmental budget from the county commission office, updating the office computer equipment, and conducting a land value review particularly for Turtle Cove lake lots and residential areas.
Several error and release forms were approved with the exception of four selected for further review.