1/14/2015 Board of Tax Assessor’s Minutes
Gordon County
Board of Tax Assessors
January 14, 2015
Call to Order to order at 10:50 a.m.
Members Present:
Frank Sullivan, Assessor; Lamar Ray, Assessor; Jerry Barton, Assessor, Dana Burch, Chief Appraiser and Kayla Wooten, Personal Property appraiser.
Appointment of Chairman
Frank Sullivan made a motion to appoint Jerry Barton as the Chairman for the Board of Assessors. Lamar Ray seconded the motion and the motion carried.
Appointment of Secretary
Jerry Barton asked if there was a nomination for appointment of secretary. Lamar Ray motioned to nominate Kayla Wooten; Frank Sullivan seconded the motion and the motion carried.
Public / Guest Comments
No public/guest were present resulting in no public/guest comments at this meeting.
Approve Minutes
Approve the December 17, 2014 Minutes – Frank Sullivan made a motion to approve the December 17, 2014 minutes and Lamar Ray seconded the motion and the motion was carried. Dana Burch also asked the Board of Assessors to approve the format used for the meeting agenda template. The Board of Assessor’s approved the current format.
Motor Vehicle Appeals (from December 17-2014 – January 14, 2015)
Lamar Ray made a motion to approve the list of motor vehicles presented since the last board meeting. Frank Sullivan seconded the motion and the motion carried.
OLD Business
Discussion and Letter on CG56B-154 to Board of Commissioners
Jerry Barton suggested sending a letter to the Board of Commissioners stating the BOA cannot go back more than the allotted three years for corrective errors in value by law. This letter will be sent to the Commissioner’s for consideration of this matter not as a recommendation. Frank Sullivan made a motion to accept the suggestion of the letter and to send the letter to the Board of Commissioner’s. Lamar Ray seconded the motion and the motion carried.
Approval of letters for Personal Property Audit Company for 2015
Frank Sullivan made a motion to move forward with sending the letters to the companies that submitted RFP’s for the personal property audit company. Lamar Ray seconded the motion and motion carried.
2014 Personal Property Audit Update – Kayla Wooten presented
- Tai Ping Carpets Inc. – no information was obtained during the subpoena process. Board of Assessors can either put the account on hold for future audit or follow up from Personal Property Appraiser or the County Attorney can pursue to hold in contempt of court. Lamar Ray made the motion to follow up on the account for 2015. Frank Sullivan seconded the motion and the motion carried.
- Ed Clance Construction Inc. – board to approve/deny 45-day notices for audit years. Frank Sullivan made a motion to approve the 45-day notices for audit findings and Lamar Ray seconded the motion. Motion carried.
- Northwest GA Business Supply – board to approve/deny 45-day notices for audit years. Lamar Ray made the motion to send the 45-day notices. Frank Sullivan seconded the motion and the motion was carried.
- Laximiben Champaklal DBA: Royal Inn – board to approve/deny the compliance letter submitted for mailing from Traylor Business Services. Frank Sullivan made the motion to approve the compliance letter from TBS for mailing. Lamar Ray seconded the motion and the motion carried.
NEW Business
066-151 CUVA renewal for 2014, left off and health issues concerning – Dana Burch presented, recommends CUVA be approved for 2014. Lamar Ray made the motion to approve the CUVA for 2014; Frank Sullivan seconded the motion and the motion carried.
081-016 Went to BOE 12-8-2014 – produced documents for BOA to approve CUVA –Dana Burch presented, this track lies in an area that is surrounded by deed restrictions but several tracts have been approved for CUVA in the same area. Mrs. Burch recommends the BOA to approve the CUVA for 081-016 along with the recommendation for approval from the BOE. Lamar Ray made the motion to approve the CUVA for this parcel; Frank Sullivan seconded the motion and the motion carried.
022-059 Sandra and Michael Davis – parcel combination to undo – Jerry Barton made the motion to still insist on getting additional information to support the undoing of the combination from bank, Mortgage Company, etc stating they are wanting the parcel combination to be undone. Frank Sullivan proceeded to make a motion that the Assessor’s office proceeds with attempting to obtain further documentation before undoing the combination. Lamar Ray seconded the motion. Dana Burch made the recommendation for a policy change on the combine policy approved at the previous meeting to state the tax payer’s signature is required as well. Lamar Ray made the motion to accept the recommended policy change.
2014 CUVA’s – Parcels 118-029A, 042-042, 072-040 and 051-109 applying for CUVA. Dana Burch made the recommendation that the BOA approve the CUVA applications for 2014. Frank Sullivan made the motion to accept the recommendation for approval of the 2014 CUVA applications. Lamar Ray seconded the motion and motion carried.
CUVA Continuations – Parcels 084-029A and 086-044A applying for CUVA continuations. Dana Burch made the recommendation that the BOA approve the CUVA continuation applications for 2014. Lamar Ray made the motion to accept the recommendation for approval of the 2014 Continuation CUVA applications. Frank Sullivan seconded the motion and the motion carried.
Digest Review Deficiency – letter on staff – Dana Burch recommended the BOA accept the 2013 review letter and between now and budget time the Board of Commissioners will be presented with staff suggestions to help fix the deficiencies in the form of a letter. Frank Sullivan made the motion to accept the 2013 review letter and submit a follow up letter to the BOC prior to budget time. Lamar Ray seconded the motion and the motion carried.
CUVA Policies and Procedures – new acreage for a combine needs to be reflected on the application or the combine take place and then the tax payer will have to come back to complete an updated application. Lamar Ray made the motion to accept the CUVA Policy and Procedures brought forth by Dana Burch. Frank Sullivan seconded the motion. Motion carried.
30-Day Notice C71-071 – Frank Sullivan made a motion to accept the Chief Appraiser’s recommendation to send the 30-Day notice for parcel C71-071. Lamar Ray seconded the motion and the motion carried.
Executive Session – Personnel Issues and/or Litigation Issues
Dana Burch made the recommendation that the BOA acknowledge they reviewed the employee evaluations that will go in employee files. Frank Sullivan made the motion to accept the Chief Appraisers recommendation to acknowledge they reviewed employee evaluations. Lamar Ray seconded the motion and the motion carried.
GENERAL DISCUSSION
none
SET NEXT MEETING DATE
Next meeting is set for February 11, 2015.
ADJOURN
Being no further business Frank Sullivan made the motion to adjourn the meeting at 11:21 a.m. Lamar Ray seconded the motion and the motion carried.
