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From YouTube: Tax Collection Presentation 07 25 17
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A
All
right
we
are
going
to
move
on
in
the
agenda.
We
have,
of
course,
are
continuing
to
discussion
of
information
of
related
to
our
countywide
tax
assessment,
and
we
do
have
representatives
here
today
from
the
tax
assessor's
office
and
so
we're
going
to
call
John,
Williams
and
Randy
Lomax
and
Betty
Middleton
forward.
I
think
we
also
have
some
representatives
here
from
Tyler
technology
so
that
they
can
answer
any
questions.
Folks
may
have
good.
B
Morning,
good
morning,
madam
mayor
mr.
city
manager,
members
of
council,
my
name
is
John.
Williams
I'm,
the
deputy
chief
appraiser
I,
am
work
for
Miss
Betty
Milton
who's.
The
chief
appraiser
has
been
reported
lately
in
the
press.
I'm,
not
the
assistant
tax
commissioner
or
the
assistant
deputy
assessor,
as
you
recall,
there's
a
five-member
board
of
Assessors
that
you
all
appoint
that
approve
all
the
values
and
do
every
the
oversight
that
you
require
of
our
department
just
want
to
start
again
with
the
standard
slide
that
you've
seen
on
all
my
presentations.
B
B
August
14th
is
still
the
appeal
deadline.
We
are
in
the
middle
of
that.
As
of
yesterday,
we
were
24
days
into
the
appeal
system:
I'm,
sorry,
the
appeal
period,
so
a
a
little
bit
more
than
halfway
through
the
appeal
period.
Those
links
are
there
just
for
anybody,
who's
watching
that
has
trouble
getting
to
our
website.
B
You
can
also
go
to
the
public
access,
dot,
Columbus,
GA,
dot,
org
site
and
get
to
this
information
as
well
through
the
links
page
number
of
appeals
filed.
One
of
the
questions
you
asked
me
to
talk
to
you
about
today
was
how
many
appeals
were
filed
in
the
status
of
those
appeals.
So,
as
you
can
see,
there
are
fifteen
hundred
and
thirty
nine
appeals
filed
as
of
yesterday.
That
represents
2.2
one
percent
of
the
number
of
notices
that
went
out
there.
I've
used
the
the
term
or
the
number
70,000
parcels.
B
The
exact
number
is
sixty
nine
thousand
five
hundred
and
forty
parcels
so
that
fifteen
hundred
and
thirty
nine
appeals
that
we've
processed.
That
means
that
we've
taken
in
we've
stamped
we've
scanned.
We
put
in
the
system,
we've
created
a
file
in
our
system
and
given
all
that
information,
if
they
bring
it
in
person,
we
give
it
back
to
them,
so
they
have
a
stamp
copy
as
well.
B
The
value
in
dispute
is
the
difference
between
the
20
assessment
value,
which
everyone
got
a
notice
for
and
either
the
owners
return
value
that
they
returned
this
year,
and
that
is
something
that
every
owner
has
the
right
to
do.
They
can
follow
return
if
they
filed
an
appeal.
There's
a
requirement.
The
state
of
value
on
that
appeal
form.
If
none
of
those
things
were
done,
a
return
was
made
or
stated
value
on.
An
appeal
form
was
given
to
us
than
the
2016
assessment
value
is
used.
B
B
The
eight
percent
has
been
talked
about
in
recent
meetings
here
and
and
social
media
and
other
forms,
so
the
eight
percent
would
be
a
percent
of
the
sixty
nine
thousand
five
hundred
forty
and
a
percent
of
the
taxable
digest
right
now,
we're
at
2.2
one
percent
of
the
sixty
nine
thousand
five
hundred
and
forty
and
we're
at
0.46
percent
of
the
taxable
digest.
Does
everybody
understand
as
clear
as
you
can
on
some
numbers?
I'm.
B
C
A
B
The
number
of
Appeals
we
reviewed
is
the
other
question
that
you
asked
me
to
present
to
you
today
so
of
the
1539
that
we've
received
and
processed
into
our
system.
As
of
yesterday,
we've
reviewed
244
of
those
that's
almost
16
percent
of
the
appeals
that
have
been
filed.
A
hundred
and
twenty
two
of
those
appeals
were
recommended
are
recommended
for
a
reduction.
B
60
of
those
appeals
are
recommended
for
no
change
and
62
of
those
appeals
have
been
elevated
to
what
we
call
a
division
manager
review.
Our
appraisers
are
conducting
these.
The
processing
of
these
appeals,
as
they
come
in,
so
they
may
come
in
to
something
that
to
them
is
is
an
easy
decision
for
them
that
there
should
be
no
change.
Everything's
good
or
there
looks
like
there
should
be
some
further
adjustment
on
the
land
value.
B
So
we're
going
to
do
that,
or
this
looks
a
little
bit
above
my
level
of
expertise,
I'm
going
to
elevate
this
to
my
manager,
so
he
can
take
a
look
at
it
or
elevate
it
to
me
or
elevate
it
to
Steve
wise,
the
tiler
technology
project
manager
for
the
revaluation.
So
when
you
see
designated
for
review,
DMR
division
manager
review
it's
coming
to
either
a
division
manager,
myself
or
Steve
I've
also
got
in
the
presentation.
The
appeal
form
that
I
went
through
last
two
weeks
ago.
B
There
seems
to
be
a
lot
of
confusion,
this
form
and
how
to
follow
the
appeal
I've
presented
you
all
with
this
two
weeks
ago.
I
don't
I
can
go
back
over
it
again.
I
put
it
in
the
presentation,
because
the
social
media
excerpts
and
the
news
articles
and
the
interviews
that
I
hear
people
are
confused
still
about
this
process,
and
so
the
place
to
get
information
for
this
process
is
our
office.
B
There
was
a
discussion
about
a
meeting
that
took
place
and,
and
members
from
the
BOE
were
invited,
and
then
the
clerk,
the
spirit
Court,
recommended
that
her
membership
did
not
appear
at
that
meeting
because
of
a
potential
conflict
of
interest.
I
think
that
was
the
right
move.
We
are
the
source
of
the
answers
to
the
questions
on
the
appeal
form.
They
are
appealing
our
assessment
of
value,
not
appealing
attacks,
notice
that
hasn't
come
out.
Yet
that's
going
to
come
out,
October
1.
B
According
to
the
tax
submission
or
all
the
timelines
fall
in
place,
well,
you
got
from
us
June
30th
what
was
mailed
as
a
notice
of
assessment.
There
was
some
conversation
two
weeks
ago
about
why
didn't
I
know
earlier
I
thought
mr.
Thomas
I
think
you
were
one
of
the
people
that
talked
about
that.
That
notice
is
your
notice
of
your
assessment.
We
don't
put
the
information
out
earlier
because
we're
not
prepared
to
put
it
out
earlier
when
we're
prepared
to
put
it
out,
we've
mail
it
out,
and
that
is
a
notice.
B
You
have
45
days
from
the
date
of
that
notice
to
appeal:
that's
not
your
tax
bill,
that's
not
your
tax
notice!
It's
a
notice
of
assessment,
and
you
have
45
days
to
appeal
we're
24
now,
25
days
into
that
appeal
period,
we've
had
2.2
percent
of
those
that
got
notices
appeal.
We
expect
that
to
increase,
obviously-
and
we
are
working
daily
hourly
by
the
minute,
to
not
only
talk
to
the
people
who
come
in
to
see
us
and
answer
their
questions,
some
of
which
are
here
today.
B
I've
spoken
to
some
of
the
people
in
the
audience
and
we're
working
on
their
appeal:
we're
working
to
get
them
information
they've
requested,
but
we're
also
working
the
appeal.
So
it's
it's
twofold:
responding
to
citizens
who
call
or
come
in
and
work
these
appeals
through.
So
we're
continuously
doing
that,
and
we
will
continue
to
do
that
after
August
14th
when
the
appeal
period
ends,
they'll
probably
get
another
week's
worth
of
mail
which
is
typical
and
we'll
process
all
those
and
we'll
continue
to
process
them.
B
Even
after
we
hand
our
portion
of
the
digests
over
to
the
Tax
Commissioner
will
continue
to
work
those
appeals
into
the
BOE
season,
so
we've
started
to
work
them,
as
you
can
see
in
the
statistics
I've.
Given
you
look
it
and
we've
done
that,
and
we'll
continue
to
do
that.
I
can
go
through
this
notice
of
appeal
again
with
you
and
I
will
just
quickly
so
try
to
cover
any
questions,
and
if
you
have
any
questions
about
this
notice,
please
ask
me
and
I'll
refer
back
to
it.
B
Most
people
check
the
far
left
box,
the
real
property
residential
or
commercial.
There
are
appeals
on
other
property
types
and
we're
certainly
taking
those
now
the
boxes
here,
I'm
not
going
to
tell
you
which
to
check,
but
typically
people
are
having
an
issue
with
their
value.
So
the
value
box
is
the
box
that
they
would
check.
Some
people
think
that
their
property's
not
assessed
like
other
properties
like
their
property.
That's
a
uniformity
issue,
so
they
can
also
check
that,
but
checking
uniformity
or
value
is
probably
going
to
be
98.
B
99
percent
of
the
appeals
we've
had
I
believe
two
appeals
that
have
come
in
because
their
homestead
exemption
was
either
denied
or
removed.
So
we
have
had
a
couple
of
those
breach
of
covenant
and
denial
of
covenant.
We've
had
none,
taxability
I
did
see
one
of
the
appeal
forms
with
tax
ability
check,
but
I
do
think
that
was
an
error.
They're,
probably
just
frustrated
in
checking
anything
that
looked
right.
Most
real
estate
that
individuals
are
appealing
is
taxable
the
other
side
of
this
portion
of
the
appeal
form
most
would
check
Board
of
Equalization.
B
That's
the
board.
I
discussed
earlier
members
were
invited
to
a
meeting
I
stated
two
weeks
ago
that
those
members
are
appointed
by
the
clerk
of
Superior
Court,
that's
incorrect.
They
are
appointed
by
the
grand
jury
and
that
came
out
in
the
meeting,
but
I
just
want
to
clarify
my
statement
there.
She,
the
clerk,
oversees
the
Board
of
Equalization
those
boards
arbitration,
is
also
an
option,
those
that
cost
money,
because
you
have
to
get
an
appraisal.
Let
me
just
stay
right
in
the
state
right
now.
We
talked
about
this
two
weeks
ago.
B
The
appeal
itself
costs
no
money,
I
highly
recommend
that
you
don't
go
out
and
buy
an
appraisal
or
hire
an
attorney,
because
that
costs
money
you
can
see
by
the
number
of
Appeals
we
processed
half
of
them
were
recommended
for
reduction
and
when
I
say
recommended,
that's
what's
taken
to
the
board
of
Assessors
and
they
approve
or
deny
that
recommendation.
So
half
of
the
appeals
that
we've
had
we've
recommended
reduction
I've
only
seen
one
appraisal,
and
that
was
just
because
the
gentleman
had
an
appraisal
done
on
a
refinance
of
his
property.
Several
months.
B
I
guess
so
he
included
that.
There's.
No
reason
to
pay
the
money
to
get
an
appraisal
on
an
appeal
when
you,
when
you
send
it
in
we're,
going
to
review
it
as
a
process
and
we're
going
to
have
a
recommendation.
If
you
don't
like
our
recommendation,
if
you
don't
like
the
reduction
or
the
no
change
and
if
you
want
to
think
getting
an
appraisal
or
then
get
an
attorney,
if
you
feel
like
you're
best
represented
that
way,
there's
no
need
to
do
that.
B
There's
no
need
to
spend
that
money
in
the
beginning
of
the
appeal
process.
I
can't
reiterate
that
enough,
the
owner
stated
value,
it
says
required,
and
somebody
asked
by
what
code
is
that
required
it
partner
of
revenue
and
the
code
section
says
that
the
owner
needs
to
put
a
value
in
there.
This
is
a
form
that
comes
from
Department
of
Revenue
when
you
put
that
value
in
there
you're
protecting
yourself.
B
If
you
submit
an
appeal
form
with
no
value
in
there,
let's
just
say
that
we
don't
process
and
file
and
or
render
decision
on
your
appeal
in
180
days,
and
we
have
no
extension,
then
we're
at
fault
and
your
stated
value
would
become
your
assessed
value
417.
If
we
don't
do
our
job
or
something
is
wrong
with
the
way
we
did
our
job,
your
stated
value
is
gonna,
be
your
value
417.
B
So
if
you
don't
put
a
value
there
and
we
for
some
odd
reason,
which
will
we
will
not
not
get
these
time.
But
if
we
expired
on
180
days
and
you
didn't
have
a
value
there,
it's
it's
not
gonna,
be
what
you
want
it
to
be.
It's
gonna
be
something
different
than
you
want
it
to
be.
So,
put
your
indication
about
you
there,
the
other
two
hearing
officers
for
properties
in
value
of
excess
of
$750,000,
and
you
can
always
appeal
directly
to
Superior
Court
by
passing
these
other
forms
of
Appeal
that
costs
money.
B
Unless
you're
gonna
represent
yourself,
there's
also
a
filing
fee
of
$25,
that's
involved
with
appealing
to
court,
and
then
the
bottom
is
who's
filling
out.
The
paperwork
you're,
the
owner
or
an
agent.
We
require
a
letter
of
authorization.
What
we
this
state
requires
a
letter
of
authorization,
so
we
know
the
owners
actually
authorized.
The
person
talking
to
us
to
discuss
that
your
mailing
address
phone
numbers
that
we
can
reach
you
add
email
address
is
extremely
important.
B
B
A
F
D
But
that
girl
was
saying
I'd
I
think
the
whole
issue
is
that
counsel
was
not
approached
with
how
much
these
assessments
went
up,
as
I
mentioned
in
the
last
meeting.
It's
it's,
not
our
citizens
duty.
If
they're
tax
appeals
go
up,
two
hundred
and
fifty
to
a
thousand
percent
I
mean
there's.
Some.
Some
sort
of
expectation
of
taxes
will
rise
if
the
economy
Rises,
but
we
should
have
caught
this
on
the
front
end.
This
should
have
been
caught
before
this
ever
happened
and
at
this
point
I
mean
we've
attended
forms.
D
D
B
Correct
in
that
they're
the
city
attorney
will
be
able
to
answer
the
legal
aspect
of
your
question
of
I'm,
not
earning
nor
drive
practice
law
in
any
way,
shape
or
form.
Ideally,
I
will
tell
you
and
you
know-
or
you
may
believe
you
know
I
can't
remember
when
you
came
on
council
I,
don't
know
the
exact
date,
but
you
know
this
project.
B
This
project
was
briefed
to
Council
and
signed.
The
contract
was
I
believe
signed
either
approved
by
the
council
or
signed
by
the
city
manager
approved
by
the
city
or
accepted
back
in
November
of
fourteen
and
we've
been
making
presentations
to
Council
since
then,
so
it
certainly
has
been
brought
to
you.
The
percent
of
the
increase
per
particular
property
was
not
brought
to
you.
B
The
there
I
did
brief
the
residential
increase
in
decreases
about
fifty
fifty.
Actually
that
residential
increase
was
forty
six
percent
and
the
decrease
or
remain
the
same
was
54%.
So
I
briefly
touched
on
that
back
in
June,
we
didn't
know
individual
property
values,
nor
would
I
discuss
individual
assessments
on
a
public
forum.
It's
not
fair
to
the
taxpayers,
not
fair
to
us,
so
that
I
would
not
do
that.
B
It's
just
something
that
it's
done
in
the
appeal
process
and
I
know
you're
tired
of
hearing
about
the
process,
but
that
is
the
resolution
to
individual
concerns
about
property,
value
increases
or
decreases,
and
we've
had
those
as
well.
You
mentioned
two
hundred
fifty
to
a
thousand
percent
I
personally
reviewed
an
appeal
on
a
property
that
was
approximately
a
250%
increase
and
there
was
no
change
recommended
by
me.
So
I
only
bring
that
to
you
because
there
there
are
increases
that
are
valid.
In
our
opinion,
there
are
other
increases
that
have
been
reduced.
B
Like
I
said
about.
Half
of
the
percent
of
the
appeals
that
were
filed
have
been
reduced,
so
yes,
there's
reductions
to
be
made
and
we're
doing
that.
We
can
only
do
that
on
the
individual
appeal
process.
That's
why
I
keep
saying
that
I,
don't
know
the
resolution
to
brief
you
in
advance
on
increases
and
decreases
of
assessment,
but
maybe
that's
something
we
can
work
through,
but
we
didn't
know
the
the
final
value
approved
by
our
board
until
a
week
or
two
before
notices
went
out.
B
D
We
have
a
property
that
went
up
250%.
You
say
that
looks
like
that
was
accurate.
Yes,
sir,
if
we're
supposed
to
be
assessing
them
every
three
years.
I,
don't
understand
how,
in
the
realm
of
possibility
that
happens,
if
it
should
have
been
assessed
at
a
minimum
four
years
ago
and
I
understand,
sometimes
things
get
missed,
but
has
a
property
jump,
250
percent
value
I
will.
B
That
year,
we've
reviewed
enough
properties
to
be
accepted
by
Department
of
Revenue.
Mr.
Thomas
asked
me
and/or,
actually
I
think
came
out
in
an
interview
talking
about
our
report
card
and
that's
not
what
it's
called
Department
of
audits
does
a
review
of
our
previous
digests.
So
it's
not
the
current,
because
it's
not
up
there.
Yet
they
did
a
review
of
the
2016
digests
and
we
were
found
to
be
well
within
the
guidelines
of
our
assessment
level.
B
So
I
think
somebody
asked
me
if
the
reporter
asked
me
if
we
got
an
A
from
my
perspective,
we
did
get
an
A
and
that
was
the
2016
Department
of
audits
from
state
of
Georgia
reviewing
our
digests
a
selection
and
they
compared
what
those
properties
later
sell
for
to
what
we
had
them
assessed
at
so
I
believe
the
number
was
39
points.
Something
percent
and
perfect
would
be
40
because
that's
our
level
of
assessment
in
state
of
Georgia.
So
it's
basically
looking
at
what
we
said.
B
It
wasn't
what
they
ended
up
being
and
they
also
compared
appraisals.
They'll
have
people
do
appraisals
of
property
that
we
assess
know
they'll
pan
pick
them.
We
want
to
review
all
these
there's
80
or
100
properties
and
here's
20
of
them.
They
got
appraisals
and
they're,
comparing
our
assessment
to
either
those
appraisals
or
there
sell
prices.
And
again
we
had
an
exceptional
review
from
2016
this
same
digest
when
presented
by
the
commissioner
next
year.
B
D
B
Forget
I
appreciate
that
I
also
want
to
fix
what's
wrong
and
we
only
know
when
it's
identified
in
the
appeal
process.
I
will
say
this
about
our
customers
and
citizens
by
and
large
they've
come
in,
they've
been
very
polite.
Yes,
they're
frustrated
they
for
the
most
part
gotten
what
they've
asked
for
or
we've
had
to
say.
You
know
what
we'll
we'll
e-mail
this
to
you
or
we'll
get
this
to
you
another
day.
If
we
don't
have
an
email
address,
you
may
have
to
come
back
in
and
get
it
there's
a
1539
appeals
process.
B
We
can't
necessarily
print
out
a
comp
sheet
right
then,
when
you're
there,
because
our
staffs
working
on
other
appeals
or
phone
calls
or
other
tax
payers,
so
but
by
and
large
they've,
been
very
cordial
that
they've
been
friendly
as
friendly
as
you
could
expect
them
to
be.
Under
the
circumstances,
people
told
me
I'm,
mad
and
I
understand
that
and
we
are
trying
to
work
the
appeals
on
a
case-by-case
basis
as
quickly
and
efficiently
as
we
can
and
that
I
think
that's
all
my
department
can
do
to
quote-unquote
fix
it
now.
Yeah.
D
One
last
thing:
somebody
brought
up
in
our
forum
yesterday
that
some
folks
are
being
emailed
the
comps.
Some
folks
are
being
charged
10
cents
a
copy.
If
we
can
make
it
uniform
that
they,
if
they
choose
the
option
of
having
it
by
email,
I,
don't
want
people
having
to
pay.
If
they're
trying
to
fix
an
error
that
we
cost
on.
B
D
B
A
A
I
have
received
emails
about
that
and
soon
and
on
Facebook,
as
John
said,
it
was
passed
by
council
in
September
of
2014,
but
there
were
presentations
before
that,
and
there
were
six
presentations
after
that
talking
specifically
about
how
the
percentage
of
properties
that
were
going
to
be
adjusted,
how
many
they
had
found
to
this
date
that
needed
to
be
adjusted
things
of
that
nature.
So
no
you're
correct.
We
did
not
know
if
mr.
A
Smith's
was
going
to
be
raised
two
hundred
and
fifty
percent
or
who
was
going
to
be
mad
or
who
was
going
to
get
the
good
side
of
this.
We
didn't
know
that,
certainly,
but
we
knew
and
weren't
apprised
along
the
way
that
this
was
being
done
and
what
the
percentages
of
adjustments
were
like
so
I.
You
know
it
just
creates
so
much
like
I
said
the
when
we're
looking
for
solutions
as
we
are.
A
The
first
thing
you
have
to
do
is
determine
what
factually
to
be
frustrated
about
and
then
hone
your
efforts
towards
those
accurate
things
to
be
frustrated
about
and
correct
them,
but
to
have
all
this
distraction-
and
you
know
things
that
just
aren't
true.
The
other
thing
is
again.
We
did
not
know
the
magnitude
of
who
would
be
upset
and
how
much
they
would
be
upset
by.
We
had
no
idea,
but
on
June
13th
you
came,
I
was
not
here
as
one
of
the
second
business
meeting
I've
ever
missed,
but
but
on
June
13th.
A
You
came
and
asked
for
an
extension
which
is
fairly
extraordinary
in
our
history,
and
the
purpose
you
gave
for
that
extension
was
because
the
magnitude
of
the
assessments
were
so
great.
It
was
causing
trouble
with
your
system,
actually
getting
them
out.
So
thus
it
and
this
didn't
happen
in
closed
session.
It
happened
on
TV
and
it
happened
online,
and
so
we
knew
we
just
did
not
appreciate
the
personal
effect
to
us
of
what
our
magnitude
would
be.
A
So
again,
as
we
look
for
things
to
be
frustrated
about
and
then
try
to
correct
those
things,
I
just
want
to
correct
that,
because
it's
been
misstated
several
times
and
particularly
in
the
press,
so
Chuck.
We
appreciate
you
being
here
and,
and
you
all
in
the
TV
media
too,
and
hope
we
can
get
that
correct.
Mr.
City
Attorney
think
mr.
Garrett
had
asked
you
a
question.
F
G
Miss
your
next,
it's
important
for
everybody
around
the
table
are
by
listening.
This
council
has
very
limited
authority
and
the
entire
tax
assessment
scheme
there's
an
elaborate
set
of
state
laws
that
set
up
appeals
to
go
to
the
board
of
tax
assessor's,
which
is
on
all
of
the
state,
and
it's
called
chapter
five
of
title
48,
the
one
of
the
statutes
that
does
give
this
council
some
authority
only
comes
into
play
when
the
state
revenue
commissioner
disapproves
the
local
county
digest.
G
That's
forty
eight
five,
three
ten,
he
talked
about
possibly
rolling
back
to
last
year's
values.
Well,
the
only
way
that
could
be
possible
is
if
the
tax
commission
or
the
state
revenue
commissioner
in
Atlanta,
disapproves
the
Muscogee
County
digest
well,
I'll
read
this
or
I
can
hear
the
plain
language
says:
the
governing
authority
of
a
county.
That's
this
council,
whose
digest
has
not
been
approved
by
the
Commissioner,
as
the
state
revenue
commissioner
may
petition
the
Superior
Court
of
the
county
for
an
order
authorizing
the
immediate
and
temporary
collection
of
taxes.
G
That
is
the
only
time
this
council
can
get
involved
in
the
process,
and
we
have
confirmed
that
read
of
the
statute
with
other
tax
experts
in
Atlanta
Troutman
Sanders.
This
council
has
very
very
limited
authority
in
this
area.
That's
his
control,
controlled
by
state
law.
Now
some
of
you
have
heard
about
Fulton
County,
their
Commission,
taking
action
to
just
freeze
all
of
the
county
assessments
at
the
previous
year's
value.
Well,
they're
using
an
1881
local
act
passed
by
the
General
Assembly
to
do
that.
G
But
I
don't
know
if
it's
been
challenged
during
audits,
possibly
suspect
as
being
in
conflict
with
general
state
law,
but
that
was
local
legislation
from
1881
that
applied
only
to
Fulton
County
and
that's
why
they
have
taken
action
as
a
body
to
try
to
roll
back
all
the
assessments
to
the
previous
year's
level.
This
council
does
not
have
that
authority.
You
know
I
make
that
real
clear.
G
C
C
There
was
much
more
activity.
There
was
much
more
either
going
up
or
down.
Then
we
had
in
the
past.
That
was
my
question.
Surely
somebody
in
the
tax
assessor's
office
saw
that
there
was
this
activity
that
we
have
not
had
in
the
past,
and
that
was
my
question
as
to
when
did
that
happen,
so
that
somebody
could
say
to
this
counsel:
hey,
look
we're
having
a
lot
more
activity
and
you
may
be
hearing
about
it.
C
B
B
B
When
I
have
responded,
I've
responded,
you
can't
do
it
electronically,
you
have
to
do
it
by
mail
or
in
person
and
by
the
way,
here's
the
appeal
form
and
the
attached
instructions.
So
I
try
to
give
them
what
they
need
to
complete.
The
appeal
form
we
process
that
we
stamp
it
date,
time
stamp,
that
it
comes
in
to
our
office
and
if
they
brought
it
in,
we
give
that
back.
We
scan
it
and
give
them
a
copy.
B
So
we
keep
the
original
and
we
scan
it
into
our
system,
and
then
they
get
a
copy
of
the
stamped
document
proving
when
they
brought
it
in
and
exact
date
and
time
that
it
was
standing.
We
that
is
put
into
this
is
full
system.
We
can
query
that
system
and
within
a
matter
of
seconds
that
can
tell
us
exactly
how
many
to
date
last
night,
at
six
o'clock,
it
was
1539.
So
we
query
that
system
and
then
it
groups
them
anyway.
B
We
can
group
it
by
parcel
aidid
by
owner
by
date,
which
is
what
we
do.
We
group
it
by
date
and
start
working
on
the
oldest
ones.
We
have
and
literally
go
through
my
division
managers.
They,
for
example,
my
residential
manager,
will
take
a
day
of
Appeals
and
give
that
to
one
of
his
appraisers
one
of
his
senior
Fraser's
to
work,
and
the
next
day
is
given
to
another
one
of
this
senior
appraisers
to
work,
and
the
next
day
was
given
to
Steve
wise
to
work.
B
So
that
is
how
the
residential
division
has
broken
down
those
appeals
and
to
get
to
the
individual
appeal
and
what
the
appraiser
is
doing.
He's
going
to
pull
up
that
appeal
in
the
system.
He's
gonna
open
up
and
look
at
the
actual
appeal
form
that
we
discussed
to
see
any
comments
to
see
what
the
indicated
value
was.
Hopefully
we
get
a
little
bit
more
than
just
the
parcel
number
in
the
address
we
like
comments.
B
We
want
to
know
what
the
problem
is
according
to
the
taxpayer,
and
then
we
start
going
in
when
we
look
at
their
tabs
in
our
system.
But
we
look
at
the
appraised
value
of
the
property.
We
look
at
the
physical
characteristics
of
a
dwelling
and
any
improvements.
We
look
at
the
land
and
how
that
was
broken
out
at
what
price
per
foot
is
put
on
the
land.
So
we
look
at
all
the
different
aspects
of
the
assessment
and
then
usually,
if
there's
something
obvious,
that'll,
that'll
kind
of
jump
out
at
us.
B
We
were
working
through
proofing
the
report
because
it
has
to
be
sent
to
the
print
vendor
and
then
they
print
it
for
us,
and
then
they
mail
it
for
us.
So
we've
spent
about
a
week
just
making
sure
all
the
things
lined
up
the
data
lined
up
in
the
form
and
all
the
exemptions
work
correctly
in
place.
We
literally
did
work
on
those
things.
B
If
a
taxpayer
comes
in
and
says,
I
want
to
know
the
comparable
sales
used
to
value
my
property
there's
a
sheet
that
we
can
click
on
and
that's
in
the
system
that
it
brings
up
the
five
most
statistically
similar
properties
to
the
subject
property
and
we
print
that
and
that's
what
we
give
the
taxpayer
or
the
property
owner.
We
look
at
that
in
the
review
whether
they've
asked
for
it
or
not.
B
It
changes
assessment
really
dollars
when
I
do
that,
if
I
bring
out
one
comp
and
bring
in
another,
if
I
replace
all
five
of
the
comps
with
five
more,
then
it
would
probably
change
the
value
based
on
those
comparable
sales.
But
that
is
some
of
the
adjustment
to
the
comps
that
can
be
made
adjustments
to
the
land
that
can
be
made.
Let's
say
an
H
account
got
what
is
the
price
per
acre
for
that
neighborhood
and
this
particular
property
is
on
highway
on
the
edge
of
the
neighborhood.
B
Well,
that
acre
of
land
on
the
highway
on
the
edge
of
the
neighborhood
is
not
worth
the
same
as
an
acre
of
land
within
the
subdivision,
so
that
parcel
would
require
an
additional
adjustment
based
on
the
fact
that
it's
on
a
highway,
so
I
would
make
that
adjustment.
That
would
be
a
downward
adjustment
in
the
value
of
that
acre
of
land
or
the
value
of
that
acre
of
land,
and
so
any
adjustments
we
make
a
one.
B
B
An
appraiser
may
get
out
there
when
it's
studs
and
no
walls
they
get
out
there
when
there's
a
slab
that
just
you
know,
different
various
stages
of
the
construction
and
then
sometimes
we
get
out
there
after
it's
complete
and
the
property
says
no,
the
property
owner
says
no.
You
can't
come
on
our
property,
so
we're
just
going
to
base
it
on
either
what
we
can
see
from
the
road,
and
sometimes
we
can't
see
the
house
from
the
right.
So
we
have
whatever
information
we
have
in
this
particular
appeal.
B
The
exterior
material
was
siding
in
our
system
and
it
was
brick
so
I
made
that
change
to
that
property
change
the
title
and
change
the
physical
characteristics
of
the
outside
of
the
property.
Let
the
system
reevaluate
and
that
appeal
was
done.
That
was
a
reduction,
so
I
hope
I've.
Given
you
some
idea
of
how
we
process
through
those
we
receive
it,
we
work
through
all
the
characteristics
of
the
property
itself
and
the
components
of
value
for
the
property.
B
We
look
at
the
five
comps
that
the
system
says
are
the
most
similar
we
were
able
to
edit
that
to
a
degree,
and
then
we
let
the
system
reevaluate.
If
there
was
any
change
and
then
whatever
that
comes
up
with
that's
approved
up
the
division
chain
to
the
department
to
me
and
ultimately
to
the
board
of
Assessors,
we.
H
C
B
The
board
of
asset,
we
had
a
board
meeting
Monday
yesterday
they
approved
many
reductions
in
value
and
honestly
I.
Don't
know
that
number
off
the
top
of
my
head
letters
will
be
sent
to
the
to
the
homeowner.
That
is
a
new
notice
on
a
reduction
that
says:
here's
your
new
value.
You
have
30
days
to
appeal
that
value.
If
we
don't
hear
from
you
in
30
days,
you
are
telling
us
you
accept
that
value.
B
If
we
do
hear
from
you,
you
can
tell
us,
we
accept
that
value,
and
you
can
also
tell
us
I,
do
not
accept
that
value.
I
want
to
carry
my
appeal
to
the
next
level,
which
is
that
BOE
arbitrator
hearing
officer,
so
typically
it
would
go
to
the
Board
of
Equalization
level
that
then
gets
certified.
That
property
and
appeal
gets
certified
to
the
Board
of
Equalization.
They
take
it
from
there.
They
handle
the
scheduling
of
the
appointment
for
the
Board
of
Equalization
when
they're
going
to
be
heard,
etc.
C
That
was
what
I
was
looking
for
was
what
can
the
taxpayer
expect
once
they
turn
in
their
appeal?
The
other
question
that
I
have
at
this
point
is
one
of
the
issues
that
has
been
brought
to
me
over
and
over
again
is
particularly
on
property
that
is
vacant
land
or
that
is
beyond
the
two
acres.
That's
eligible
under
homestead
exemption,
and
most
of
those
that
have
been
brought
to
me
are
that
that
the
value
of
that
empty
land
has
been
increased,
some
of
it
dramatically.
B
Was
does
that
make
sense?
Yes,
ma'am.
There
was
a
change
if
you
will
in
land
value
based
on
land
sales
over
the
last
three
years,
there's
been
some
conversation
about.
Well,
what
is
it,
what
does
a
three
year
old
sale
have
to
do
with
anything.
We
looked
at
the
last
three
years
for
trending,
so
we
can.
We
can
talk
about
the
three
years.
The
best
sales
are
going
to
be
2016
sales
for
land
back
well,.
C
C
B
Don't
have
a
percentage
or
a
number
of
properties
that
increased
on
vacant
land,
I
cut.
I
can't
tell
you
what
we've
done
and
I,
because
I
can't
tell
you
that,
because
I
have
seen
appeals
on
H
account,
so
we
call
it
an
H
account.
It's
the
land
beyond
two
acres
on
a
homesteaded
property.
Many
people
think
that's
a
specific
piece
of
land.
B
That's
a
hypothetical
separation
of
the
improvements
in
two
acres,
because
there's
no
survey
of
the
two
acres,
there's
no
plat,
there's
no
indication
on
the
tax
map
of
what
two
acres
is
broken
out
of
the
overall
acreage.
So
it's
a
hypothetical
separation
of
the
house
and
two
acres
and
the
remainder
of
the
land
in
any
improvements
on
that
one.
So
people
say
it
was
in.
You
know
that
that's
the
back
part
of
my
property
I
understand
that
concept.
It's
a
little
misguided,
it's
hypothetical!
B
It's
not
an
exact
and
here's
three
acres
here
and
here's
two
acres
here,
it's
the
house
and
two
acres
are
homestead
and
frozen
and
the
remainder
are
not
frozen.
Your
question
is:
have
I
seen
an
indication
of
those
values.
Increasing
I
have
seen
an
indication
of
the
land
assessments
increasing
and
I,
whether
or
not
they're,
accurate
or
right
or
correct,
or
if
they're,
too
much
or
too
little.
The
only
way
I
know
is
to
go
in
and
look
individually,
the
ones
I've
seen
individually.
There
were
some
adjustments
made.
B
I
Parliament
questions
has
has
been
answered,
but
what
I
wanted
to
make
clear
ones?
I
know
some
councillors
feel
that
we
should
have
been
notified,
I've
been
at
28
years,
and
we
have
never
been
three
notified
about
assessment.
Vanes.
Thank.
F
I
I
B
When
I
began
my
conversation
two
weeks
ago,
I
tried
to
point
out,
because
there
was
a
lot
of
chatter
about
you
know.
We
were
doing
this
for
the
mayor,
for
the
city,
manager,
etc,
and
it
may
have
come
across
that
I
was
I
was
grandstanding
that
you
can't.
You
know
tell
us
what
to
do
that.
That's
not
what
I!
That
was
not
my
point.
B
My
point
was
were
separated
by
state
law
on
purpose,
so
there
can
be
no
influence
by
the
mayor
or
the
city
manager
or
Council
on
the
value
of
property,
because
you
are
in
control
of
the
millage
rate.
You
are
in
control
of
what
you
spend,
so
it
would
be
a
definite
conflict.
If
you
could
control
us,
you
could
just
tell
us
to
raise
value,
and
so
you
could
spend
more
lower
value.
B
B
I
was
saying
that
there's
a
definite
separation
on
purpose
and
the
chatter
out
there
and
social
media
is
just
wrong
and
I've
got
a
couple
statements
that
I'd
like
to
correct
that
I've
seen
out
there
and
I
don't
know
when
the
appropriate
time
to
do
that
is,
but
there's
a
lot
of
disinformation
out
there.
It's
just
not
completely
accurate
and
I
think
it's
fueling
the
dissent,
it's
fueling
the
anger
and
that's
unfortunate
because,
as
councillor
Garrett
mentioned,
we're
concerned
with
the
next
step,
yeah
not
trying
to
incite
anger,
the
solutions
can.
B
I
B
B
A
You
and
that
that
is
right
and-
and
we
did
you
know,
we
knew
and
discussed
in
our
budget
meetings
because
it
came
in
very
late.
One
thing
that
John
and
Betty
get
very
frustrated
at
me
about
is
that
we
are
calling
them
when
the
mayor
budget
letters
coming
out
saying:
what's
the
digests
gonna
be
what's
the
digests
gonna
be
with,
and
they
don't
know
they
don't
know.
So.
The
mayor's
budget
letter
comes
out.
A
We
know
we
didn't
know
who
they
were
250%
or
all
this,
but
we
we
knew
something
was
going
on
because
of
the
request
for
the
delay
and
the
amount
of
the
digested
justment,
and
we
actually
had
to
publish
that
so
and
that
was
in
an
open
setting.
So
again,
I
think
it's
looking
at
how
we
take
all
this
that
has
happened
and
provide
relief
for
the
citizens
that
are
concerned
and
troubled.
Let's
see,
let's
get
to
councillor
Henderson
Thank,
You,
mayor
and.
J
J
Garrett
and
I
did
have
an
opportunity
to
sit
down
at
the
board
Realtors
with
a
member
of
a
number
of
the
real
estate
agency
in
Columbus
and
by
the
way
they
for
the
public
they
have
offered
to
help
with
Appeals.
They
have
oliver
to
help
with
providing
comps,
not
necessary
price
they're
not
going
to
do
an
appraisal
for
you,
but
they've
offered
to
provide
any
assistance
they
can
and
if
you,
if
you
can't
identify
real
estate,
as
you
can
call
the
Board
of
Realtors
and
they'll
put
you
in
touch
with
this
group.
J
That's
that's
trying
to
help
and
I
think
that's
where
a
lot
of
my
concern
came
from
from
this
group
being
in
that
industry,
I
interact
with
me
slowly
and
and
I
was
hearing
an
awful
lot
of
of
them
remark.
Not
regarding
their
property
but
remarked
that
that
the
the
comps
didn't
I
shouldn't
say
the
comps
you
that
that
the
evaluations
didn't
quite
add
up
with
what
they
had
been
the
value
they've
been
recommending
or
the
sales
price
and
market
price
that
they
have
been
recommending
to
some
of
their
some
of
their
folks.
J
J
The
the
the
two
people
that
I
have
seen
most
impacted
in
this
in
the
small
sample
that
I've
talked
to
it's
a
lot
of
people,
but
in
in
terms
of
the
number
of
parcels,
it's
a
small
sample.
A
lot
of
these
folks,
who've
lived
in
houses
and
their
owner
occupied
their
property
values
did
go
up.
A
couple
hundred
percent
I
mean
they're
there.
J
I
worry
about
the
isolated
cases
where
it
gets
so
bad
that
if
they
can't
pay
their
taxes,
I
mean
they
could
they
stand
to
be
foreclosed
upon
and
if
they're
foreclosed
upon
don't
come
back
to
this
council
and
say
we
want
you
to
abate
the
tax
lien
so
that
we
get
these
properties
back
on
the
tax
rolls.
That's
that's
not
going
to
happen
so
I'm
worried
about
that
group
in
another
group.
J
That
is
a
little
more
affluent,
but
nevertheless
it's
going
to
be
damaged
just
as
badly
here
the
investors
who
buy
a
lot
of
rental
property.
We
heard
from
a
couple
of
people
yesterday,
councillor
Garrett
and
I.
Did
that
and
I
heard
from
one
by
text
he's
a
good
guy,
but
I
could
tell
even
over
through
the
texting
he
was.
He
was
a
little
little
upset.
I
told
I,
told
him
when
I
tell
everybody
said:
listen
our
only
Avenue
right
now.
J
That
is
your
only
tool
that
you
have
at
hand
right
now
and
I
told
him
I
said
well,
he
said
yeah
I
probably
do
that
for
10
or
20
of
them,
but
I've
got
a
stack
of
200
here,
we've
heard
from
somebody
yesterday
that
has
a
client
that
spent
the
better
part
of
part
of
a
week
to
ten
days
doing
shutting
his
business
down
doing
nothing
but
trying
to
fill
out
Appeals
forms
for
his
his
holdings.
I.
J
Tell
you
an
unattended
unintended
consequence
of
this,
as
investment
purchasing
has,
has
pretty
much
come
to
almost
a
halt
in
Muskogee
County,
some
of
the
transactions
that
these
folks
by
blocks
of
homes
or
even
in
has
stopped
until
all
of
this
gets
kind
of
worked
out.
I,
don't
think
that's
permanent
I
think
Columbus
still
represents
a
really
really
good
sound
investment
for
property
owners,
but
it
is
going
to
slow
it
down.
So
it's
going
to
end
up
impacting
these
folks
industry.
B
B
J
I
and
I
think
that,
just
judging
from
my
discussions
with
the
members
of
real
estate
community,
that's
one
of
the
issues,
it's
obviously
about
the
only
way
we
can
get
it
get
it
done
on
a
large
scale,
but
but
it
take
Columbus
is
a
very
diverse
community.
I
mean
the
the
the
condition
the
age
the
style
of
a
home.
Can
change
subdivision
a
subdivision
Street
to
Street
Midtown.
It
can
change
neighbor
to
neighbor.
J
So
you
know
in
Midtown,
I
know
that
you,
you
see
comps
and
sales
anywhere
from
seventy
dollars,
a
square
foot
$130
a
square
foot
and
they're
all
within
walking
distance
of
the
same
neighborhood
and
those
are
the
kind
of
things
I
think
that
that
have
created
a
lot
of
the
challenge
that
and
and
the
other
one
I'm
hearing
about
is
the
land.
I
mean
you've
got
some
folks.
J
Now
that
are,
we
have
some
folks
that
are
on
fixed
incomes
that
have
lived
out
there
and
had
that
you
know
other
than
the
two
acres
for
their
homestead
carved
out
and
and
it's
gone
up
so
much
and
and
the
reason
I
would
urge
people
have
that.
Take
a
little
bit
of
exception
in
what
you
recommended
I
would
urge
them
to
get
some
comps,
because
land
does
not
move
that
quickly.
Home
sell
every
day
in
Muskogee
County,
but
land
doesn't
transact
that
that
often
so
you're
gonna
need
to
try
to
identify
some
comps
for
the.
J
So
I
guess
I
just
want
to
make
sure
that
if
they
provide
comps
from
today
and
it's
a
piece
of
property
that
had
been
valued
when
you
started
the
process,
those
comps
today
are
utilized.
You
reek.
You
push
the
button
again
and
have
the
system
tell
you
what
houses
are
most
like
that
one
and
then
you
look
at
the
comps
that
they've
provided
and
you
will
make
those
those
adjustments.
We.
K
B
J
Yeah
and
again
I
go
back
to
it's
in
I,
know
it's
impossible
for
y'all
to
visit
every
parcel
of
unimproved
Lane,
but
I
mean
right
in
my
neighborhood.
My
dad
lives
right
across
the
horse.
Pasture
and
he's
got
about
five
acres
and
he
went
up
if
we
went
up
a
substantial
amount
and
it's
it's
just
not
worth
what
I
think
the
the
system
spit
out
is
a
value
for
everything
in
that
general
area
and
and
and
I
worry
about
land
and
the
landowners,
because
that's
harder
to
find
comps
for
I
put.
B
B
B
For
valuing
residential
pro-life,
the
age
accounts
you're
talking
about
yes,
sir
okay,
and
when
the
appeals
that
I've
worked
that
involve
acreage,
I
pull
up
a
spreadsheet
of
those
sales,
I
group
them
by
date,
and
then
I
go
in
and
I
select
the
ones
that
are
most
similar
to
the
acreage
under
appeal
and
I.
Look
at
those
and
I
said:
well,
you
know
what
here's
one
that's
exactly
like.
As
a
matter
of
fact,
I
found
one
on
the
same
street
about
two
blocks
away
within
tenths
of
an
acre
of
the
property
under
pill.
J
In
the
last
thing,
I'll
say
mr.
City
Attorney,
that
was
in
the
form
of
a
referral.
Don't
want
an
answer
now,
but
I
want
you
to
try
to
look
through
case
law.
Anything
you
can
find.
Let's
try
to
find
a
way
that,
if
we're
unable
to
utilize
any
any
any
any
new
method
of
trying
to
hold
up
implementation
this
year,
that's
at
least
look
for
ways
that
we
can
phase
in
or
stair-step
anybody
that
had
an
adjustment
over
a
certain
level.
That's
just
that
that
really
really
works.
Thank
you.
Thank
you.
John.
A
Council
interesting,
you
may
have
just
inspired
a
potential
solution
because
you
know
how
do
you
eat
an
elephant?
One
bite
at
a
time
right,
I
mean
there's
so
many
different
kinds
of
properties
we're
talking
about
here,
but
you
know,
I
was
listening
to
councillor
Henderson
and
when
he
got
started
he
was
talking
about
owner-occupied
and
the
person
may
foreclose
on
their
home
and
be
forced
out
of
their
home
and
I
was
thinking.
A
Well,
that's
not
accurate
because
you
have
the
tax
freeze,
and
so
even
if
their
property
was
assessed
up
right,
their
taxes
would
stay
the
same
and
I
had
an
email
like
that
and
explained
that
to
a
woman
yesterday
and
she
was
so
relieved,
so
that
was
good
and
but
then
he
said
about
the
property,
that's
adjacent
to
some
of
these,
and
now
this
is
what
council
does
have
authority
over
as
I
understand
it
and
maybe
as
a
referral.
Mr.
City
Attorney,
because
you
know
we
want
to
make
sure
we
get
this
right.
A
But
I
think
council
has
complete
authority
over
its
a
zoning
matter
that
we
can
build
houses
on
up
to
five
at
no
less
than
five
acres,
I
believe
in
some
parts
of
Midland,
which
is
I.
Think
where
a
lot
of
this
is
is
concentrated
and
so
I
guess
what
we're.
Having
is?
We
have
people
who
have
homesteaded
two
acres,
but
then
they
have
three
four
five
acres
right:
there
upended
nobody,
they
can't
sell
mas.
A
G
G
Controlled
by
state
law-
and
let
me
say
the
councillor
Henderson
and
everybody
else-
that's
saying
what
can
we
do
well?
Fulton
County
is
talking
with
the
General
Assembly
about
changing
this,
the
appeal
mechanisms
or
having
things
trigger
different
reviews.
Yes,
if
assessments
go
up
more
than
a
certain
percent,
it
may
trigger
a
review
by
a
special
body.
Those
are
things
that
you
can
talk
to
your
state
representatives
about
and
possibly
get
some
changes
and
the
thresholds
that
are
currently
existing
in
state
law,
but
all
of
this
is
controlled
by
state
law.
At
this
point,
okay,.
A
G
B
L
G
L
Okay,
what's
obvious
that
this
matter,
in
my
opinion,
needs
to
be
remanded.
In
other
words,
it
needs
to
go
somewhere
for
review
or
to
go
somewhere
to
have
this
all
sorted
out.
I
think
in
my
conversations
with
citizens,
what
I've
heard
what
I've
explored,
what
what
I've
come
to
in
the
decision
today,
I
know
that
look.
If
I
was
in
your
shoes,
mr.
Williams
or
the
taxes
I'd
say
the
same
thing
I
mean
you
can't
say
anything
else:
it's
the
process.
You
got
to
go
through
the
process.
We
were
here
last
week.
L
I
think
you
know
it's
somewhat
challenging
between
me
and
your
legal
counsel
about
this
being
unprecedented
and
the
magnitude.
Well,
I
think
it
is
some
president
and
it's
obvious
now
I
think,
since
that
last
meeting
we'll
have
there's
a
lot
of
things.
That
is
surfaced
and
from
that
standpoint
the
process-
people
just
don't-
have
confidence
in
the
process
right
now
and
that's
based
on
history
based
on
history,
whether
it's
matters
that
they've
had
to
challenge
whether
it's
court
related
matters
is
just
based
on
history,
and
you
know
a
madam
mayor
and
talking
about
the
history.
L
As
far
as
updates-
and
you
know-
and
there
have
been
updates
over
time-
but
if
you
go
back-
and
you
really
look
at
it
when
this
was
first
brought
to
us-
it
was
brought
to
us
from
a
matter
of
we've-
got
a
antiquated
system
and
needs
to
be
modernized
me
to
get
it
up
to
date.
That's
gonna
be
great
for
the
citizens
we're
way
behind.
That's
how
it
was
brought
to
us.
L
Then
it
was
told
we
were
told
that,
with
the
collections
of
an
inaccuracies
in
the
valuations
and
assessments
that
with
the
collections
that
it
a
pay
for
the
new
software,
that
was
pretty
much
the
premise
of
how
it
how
it
came
to
this
council.
So
I
also
remember,
and
you
can
go
back
and
check
the
videos
if
you
won't
do
that,
it
was
brought
to
us
either
before
after
the
tad
district
discussion
of
the
tabs
discussion.
L
That
kind
of
good
news,
bad
news,
that
you
know
the
good
news
is
that
we're
going
to
get
a
new
system,
it's
going
to
be
modernized
going
to
be
great
for
the
citizens.
I
think
even
talked
about
some
of
the
you
know.
Little
twigs
and
nuances
of
it
and
how
it
works,
but
the
bad
news
was
that,
oh
you
know
it's
gonna
cost
us
it's
not
gonna,
be
a
wash
and
that
pretty
much
what
we've
determined
is
an
accuracy
in
our
evaluations
and
assessments.
L
Some
change
in
that
period,
and
certainly
there
have
been
discussions.
Certainly
there
have
been
discussions
about
this
getting
to
a
point,
and
certainly
there's
been
efforts
to
try
to
get
all
this
stuff
where
it
needs
to
be,
and
it
just
hasn't
got
there
so
I
come
to
the
conclusions.
I
mean
it's
just
what
has
surfaced
and
it's
number
one.
L
The
information
that's
been
putting
the
computers,
I
believe
limits
the
accuracy,
that's
where
we're
at
today,
I
think
the
universe,
uniformity
and
the
comparables
that
are
out
there,
they're
they're
very,
very
questionable,
that's
causing
some
issues
matter
of
fact.
I
do
have
a
question
from
a
citizen.
L
Mr.
Williams,
can
you
tell
me
why
and
I
told
him
that
I
would
ask
this
question
to
him
today.
I
couldn't
I
couldn't
answer
it,
but
I
know
our
comparables
that
are
on
the
lines
that's
being
sent
out
to
everybody,
states
the
sales
price,
and
then
you
got
whether
it's
the
real
estate
markets
and
their
listings
or
the
Zillow,
or
these
things
that
are
out
there
that
records
all
these
things.
L
B
So
the
inflated
value
of
our
office,
or,
what's
represented
I'd
like
to
just
try
to
answer
the
question
as
opposed
to
comment
on
what
you
sure
said,
the
cop
formed
the
sheet,
the
five
sales
that
we
have
been
printing
out
when
I
discovered
the
value
down
at
the
bottom
of
that
form.
That
says,
sale,
price
and
sell
date
was
dissimilar
to
some
of
the
actual
sell
prices.
B
That
I
then
in
turn,
research
through
the
multi
lists
and
I
will
say
from
a
professional
standpoint
outside
this
office,
from
what
I
used
to
do
Zillow
and
all
that
is
not
representative
of
anything
compared
to
what
I
did
as
an
appraiser
ever
I.
Never
looked
at
that
I
understand
it's
a
tool,
but
it's
not
it's.
Just
not
reflective
of
what
an
appraiser
is
going
to
say
about
the
property.
So
just.
B
B
I
saw
early
on
in
our
comp
sheet
and
identified
and
corrected
was
the
sell
price
that
was
listed
at
the
bottom
of
that
comp
was
an
adjusted
sell
price
as
opposed
to
a
sell
price.
So
it
was
a
component
of
the
adjustments
within
that
comparable
sale
that
was
reported
at
the
bottom
of
the
comp
sheet.
If
you
ran
the
same
comp
sheet
today,
it
would
be
the
sell
price,
as
it
was
reflected
in
the
deed
or
the
transfer
or
the
accurate
representation
in
the
multi
list.
Sure
that
that
has
been
corrected.
B
L
F
B
L
It's
you
know,
that's
a
question
that
I
cannot
answer,
but
I
think
from
the
responses
I'm
getting
with
citizens
is
that
the
comparables
are
extremely
questionable.
It's
obvious
to
me
that
there's
been
a
failure
over
time
to
stay
up
with
valuations
I
think
your
office
has
admitted
that
publicly
admitted
that,
and
that's
one
of
the
reasons
we're
at
where
we're
at
today
trying
to
correct
this
matter.
That's
been
going
on
for
a
long
time,
I
think
there's
other
failures
and
deadlines
and
things
that
have
been
happening
along
the
way.
L
It
seems
to
me
that
there's
a
rush
to
get
in
the
2017
tax
digest
and
to
go
with
that
and
I.
Just
think
that
that's
where
the
problem
lies
and
that
there
you
know
to
say
that
trust
the
process
process
is
going
to
work
I.
Just
you
know,
I
I
just
know
that
somebody's
gonna
fall
through
the
cracks,
and
you
know
what
I
don't
want
to
be
that
87
year
old
little
woman
out
there
that
lives
on
fixed
income,
it's
gonna
be
forced
to
leave
out
of
her
house.
I.
L
Need
them-
and
you
know
we
know
that
somewhat
the
call,
so
you
know
how
it
works
out
in
the
market.
The
cost
of
living
is
somewhat.
You
know,
someone
would
really
have
to
come
up
with
a
good
argument
to
tell
me
that
the
cost
of
living
is
not
don't
go
up
for
a
lot
of
people
in
Columbus
Georgia,
especially
when
it
comes
to
housing.
L
So
anyway,
you
know,
I
didn't
come
here
to
ask
a
lot
of
questions
or
anything
answers.
That's
just
my
my
statement.
So,
yes,
I
believe
there
needs
to
be
a
course
of
action
here.
I
think
this
council
needs
to
do
everything
it
can
do
to
to
try
to
make
a
statement
somewhere.
I'll
use
the
word
remanded
and
the
city
attorney.
I
would
like
you
to
read
that
statement.
You
had
one
time
where
you
pulled
it.
You
said
you
pulled
it
from
state
law.
G
This
was
Georgia
code,
48,
5
310,
the
only
time
the
council
can
get
involved
with
the
digest
itself
says
the
governing
authority
of
a
county
whose
digests
has
not
been
approved
by
the
commissioner.
That's
the
state
revenue,
commissioner,
my
petition,
Superior
Court
of
the
county
for
an
order
authorizing
the
immediate
and
temporary
collection
of
taxes.
Well,.
L
And
I
think
that's
what
we
need
to
do
as
a
council
I
think
we
need
to
petition
the
courts.
The
tax
digest
has
not
been
approved
matter
of
fact.
The
Tax
commissioner's
stated
that
she's
going
to
have
some
issues.
So
look
I'm,
not
you
know
we
were
at
where
we're
at
and
it's
unprecedented
and
you
know
with
six
votes.
This
body
can
request.
L
I,
don't
know
where
how
it's
going
to
end
up
but
I,
think
on
behalf
of
the
citizens
that
we
elect
whom,
based
on
the
situation
and
where
we're
at
I
just
I'm
sorry
I
mean
not
taking
the
position
that
just
trust
the
process
and
just
go
through
to
all
be
okay.
I,
just
I
personally,
don't
have
faith
and
confidence
in
it
and
I'm.
A
citizen
representative.
L
L
G
L
Let's
find
they
can
toss
it
out.
Mr.
City
Attorney,
but
I've
been
told
by
credible
folks
that
that
is
an
option.
So
you
know
I
am
somewhat
like
counselor
Henderson
says
you
know,
I'm
looking
for
you
to
tell
us
how
to
do
it.
It's
not
based
on
opinion,
but
we
have
the
ability
to
petition
and
ask
you.
Do.
G
The
Assessors
have
to
deliver
the
digest
to
our
local
tax.
Commissioner.
She
then
reviews
it
and
gets
it
to
Atlanta
to
the
state
revenue
commissioner
and
then,
and
only
then
will
miss
Raleigh.
The
state
revenue
commissioner
say:
go
ahead:
Muscogee
County,
collect
taxes
based
on
your
digest
or
you've
got
a
problem,
I'm
disapproving
it
and
that's
the
only
time
if
she
disapproves
it,
you
can
then
file
a
petition
for
relief
in
Superior
Court.
M
M
A
G
A
A
A
You
felt
like,
for
instance,
that
the
Clifton's
not
getting
me
your
accurate
information
that
somehow
you
have
authority
over
the
State
Department
revenue.
You
can
ask
him
under
these
circumstances,
I'm
setting
forth
now.
Can
this
council
act
and
in
the
state
attorney
general?
Could
you
know
it's
a
local
issue?
I.
G
L
Honestly
to
me,
there's
based
on
the
information
I've
received,
there's
a
conflict,
so
I
think
we
do
need
clarification
on
the
options
that
this
body
does
have
from
an
authority
standpoint
and
to
send
the
resolution
to
the
Tax
Commissioner
Department
of
Revenue,
it's
appropriate.
We
can
do
both
at
the
same
time.
This
is
a
time
of
essence
matter
and
I
think
that,
as
soon
as
we
can
get
an
opinion
who
would
write,
who
would
write
the
request
to
the
district
attorney
to.
L
B
Three
years
ago,
I
ran
a
company
that
was
family
owned
and
operated
for
30
years.
I
was
not
a
city.
Employee
I've
been
identified
in
the
last
several
weeks
as
a
government
man,
a
mouthpiece,
a
puppet,
any
anything
that
you
can
imagine
that
doesn't
bother
me.
That's
fine,
I'm,
an
appraiser,
and
if
anybody
knows
appraisers
you're
automatically
attacked
on
the
fee
board
and
that's
okay.
B
There
are
lots
of
people
that
don't
believe
in
the
government
or
a
very
leery
of
anything
to
do
with
the
government
I
get
that
we
are
tasked
with
the
assessing
property
at
its
fair
market
value,
and
that's
what
we're
trying
to
do
we're
only
our
only
indication
on
the
vast
majorities
properties
is
when
they
appeal
that's
when
we
know
that
there
may
or
may
not
be
something
wrong
with
the
assessment.
B
We're
gonna
look
at
it
then,
and
then
before
we
ever
go
to
the
BOE
I
personally
am
going
to
make
sure
that
our
position
is
reasonable
and
that's
really
the
measure
for
me.
Is
it
a
reasonable
value
and
what
supports
that
reasonable
way?
So
there
may
be
people
that
think
I'm
a
government
man
in
the
mouthpiece
of
somebody
I'm,
not
I'm
gonna,
do
the
job
to
the
best
of
my
ability
until
somebody
relieves
me
of
that
position.
B
So
anybody
that
has
a
problem
with
what
we
do
as
an
office
come
see
me
if
they
don't
like
their
assessment
appeal,
and
it
is
the
process-
and
you
may
be
tired
of
here,
but
that
is
the
only
process
that's
in
place
and
it's
in
place
by
law
for
a
reason
we're
going
to
work
through
all
these
Appeals.
We
have
yet
to
pass
the
highest
level
of
Appeals
that
we've
had
in
this
county.
We
probably
will
but
we're
not
there.
Yet.
B
We've
had
more
pills
than
this
before
so
we're
going
to
take
them
one
day
at
a
time
and
go
through
all
of
them.
The
way
they're
supposed
to
be
worked
through
and
then
we'll
communicate
with
the
taxpayer
as
I've
talked
about
before,
and
if
people
don't
believe
in
us
and
believe
in
the
process.
That's
our
right,
but
I'm
telling
you
I
will
do
everything.
I
can
to
make
sure
that
we're
doing
our
job
by
the
law
and
the
end
result
of
these
property
values
are
going
to
be
as
accurate
as
we
can
make
them.
L
Mr.
Williams
I
appreciate
that
I
know
that's
sincere
from
your
heart
you're
doing
your
job
and
and
I
think
that's
comforting
to
the
citizens
that
in
what
you're
saying
look
I,
don't
have
all
the
answers
of
why
we're
at
where
we're
at
today,
and
certainly
I'm,
not
blaming
you,
there's,
probably
no
blame
go
around
I
mean
I'm,
just
not
gonna
get
into
the
weeds.
I'm,
not
gonna.
Do
that.
But
I
just
know
like
I
said
that
you
know
what
is
surfaced
since
then.
L
What
authority
we
have
and
I
think
you
you've
done
a
great
job
and
making
that,
in
that
line
of
delineation
between
you
know
what
the
tax
assessor's
do,
what
the
board
of
Tax
Assessors
do
and
on
your
side
we're
just
trying
to
find
out
where
we're
at
today
and
I
appreciate
you
willing
to
come
and
talk
to
us
and,
like
I,
said
before
and
like
today,
you've
you've
been
very
professional
and
and
I
I
want
our
citizens
to
have
that
confidence
and
hopefully
going
forward.
You
know.
L
We
talked
about
the
process,
that's
like
I,
said
exactly
what
I
would
say
if
I
was
on
your
side,
your
you
you've
explained
it
very
well
to
detail,
and-
and
we
appreciate
you
getting
that
message
out
to
the
citizens
on
our
side-
we're
looking
at
it
from
a
different
angle.
So
thank
you
for
coming
today
and
being
here
before
us.
N
The
property
taxes
are,
the
system
is
not
uniform
and
equal
and
it
seems
to
me-
and
it
may
have
already
been
said,
either
a
class
meeting
or
earlier
that
the
process
of
the
new
system
is
being
dumped
on
the
back
of
the
taxpayer.
They
did
the
homeowners,
the
property
owners
are
being
forced
to
come
in
and
correct.
The
system
correct.
The
flaws
in
the
system
provide
you
with
the
information,
so
you
can
make
the
changes
and
that
that
doesn't
seem
like
we're
doing
it
backwards.
N
If,
if
we
paid
four
million
dollars
or
whatever
it
was
for
this
system,
that
the
system,
data
and
data
out,
if
the
data
is
put
in
correctly,
the
assessments
are
done
correctly.
But
somehow
that
didn't
happen
and
that's
the
concern
the
hue
and
cry
that
we're
hearing.
Yes,
sir,
and
it's
it's
forcing
the
home
owner
the
property
owner
to
come
in,
take
time
off
work.
Whatever
their
schedule
is
and
provide
information
to
you,
and
sometimes
information
doesn't
match
what
your
comparables
show.
What
they're
comparable
show
are
just
unbelievably
different
and
an
example
and
I
know.
N
Mr.
Lomax
doesn't
write.
Example
like
examples,
but
let's
put
the
horns
on
the
right:
devil
I
mean
that
the
system
is
wrong.
The
system
is
flawed,
that
the
I
haven't
neighbor
called
me.
Last
night,
his
home
went
down
$50,000
right
across
the
street.
It
went
up
$50,000,
he
has
more
amenities
on
his
property
than
the
home
across
the
street.
N
So
you
have
all
these
all
these
different
problems
that
are
affecting
properties
across
across
the
city.
You
have
as
counsel
Henderson
mentioned
earlier.
You
have
investors
who
own
multiple
rental
properties
that
have
gone
up
so
high,
that
if
they
increase
the
rent
just
to
pay
the
tax
increase,
the
renters
can't
afford
to
stay
there,
and
these
homes
are
all
over
Columbus,
north
and
south,
east
and
west.
So
the
local
population
is
going
to
be
drastically
affected
negatively
affected,
and
that's
that's
the
concern.
N
E
B
B
Some
of
the
disinformation
that's
been
thrown
out
is
we
threw
out
everything
we
had
and
started
new.
We
converted
every
piece
of
data
from
the
old
system
oasis
to
is
world
to
include
notes
that
were
taken
years
ago.
So
all
that
was
converted
and
with
any
conversion.
I
think
we've
talked
before
there's
a
potential
for
issues,
but
this
is
two
and
a
half
year
process.
It's
not
like
we
just
converted
it
dumped
it
in
there
printed
the
notices.
B
Let's
go,
it
wasn't
like
that,
so
any
any
as
you
put
a
difference
in
uniform
assessment
from
what
I've
seen
there
was
a
reason
for
that
and
I
only
know
if
our
reasons
are
incorrect
or
overstated
or
understated.
If
I
look
at
the
property
individually
on
appeal
and
I
know
you
don't
like
that,
but
that
that's
a
process
if
anything,
the
values
were
put
in
place
and
might
be
more
more
uniformly
as
an
example
that
we
talked
about
that
neighborhood
work
is
outlined,
properties
on
the
edge
face
a
highway.
B
Now,
if
it
didn't
get
an
additional
adjustment
that
I
later
find
out
on
appeal
that
that
property
needs
I'm
gonna
do
that
in
the
appeal
process.
If,
if
we
realize
wait
a
minute,
let's
go
and
look
at
all
ten
of
these
properties
right
here
on
that
sex
that
neighborhood
and
they
all
need
that
adjustment.
We're
gonna
make
that
adjustment
in
an
administrative
role.
B
We
can't
change
it
dirt
because
it's
been
assessed
by
the
appraisers
until
after
that
pill
process
is
done
and
then
the
appeals
that
were
made
or
corrected,
adjusted
or
no
change.
And
then,
if
there's
a
obvious
section
that
needs
to
be
adjusted.
We're
gonna
make
that
adjustment
send
out
administrative
notices.
Let's
say
just
that:
well,.
N
Let
me
give
you
another
example:
there's
a
neighborhood
that
has
an
island
the
homes.
You
know
large,
acre
lots.
The
homes
surround
this
center
portion
and
the
homeowners
association
has
paid
100
100
dollars
a
year
under
50,
whatever
it
was
for
that
island
of
land.
The
system
revalued
that
little
island
and
now
the
taxes
have
gone
up.
N
B
System
it
and
it's
a
parcel,
that's
how
it
gets
identified.
It's
a
literal
parcel
in
our
system,
so
it
gets
a
value
now.
I
can
tell
you
I
believe
it
was
last
year
these
the
property
owned
by
HOAs
came
up
as
a
topic,
and
it
was
in
an
appeal.
Last
year
it
was
a
piece
of
property
owned
by
the
neighborhood
that
contained
a
deck
and
maybe
a
swing
set
couple
little
items
and
we
had
it
appraised
higher
than
the
HOA
thought
it
was
work.
B
So
we
did
some
research
and
realized
that,
although
there's
not
a
state
law
in
my
research
that
I
found
and
I
didn't,
consult
the
city
attorney
and
I,
don't
recall
it
this
time
if
I
consulted
our
attorney
but
I
found
in
other
states
that
they
had
ruled
all
HOA
property
like
that,
should
be
given
a
nominal
value
and
basically
that
the
summary
reason
would
be
it's
owned
by
100
or
200
or
300.
People
in
that
HOA
can't
be
sold.
It
should
get
nominal
back,
but
it
should
get
nominal
value.
N
B
B
So
it's
there
I
know
of
the
two
examples
in
my
head
right
now
where
this
has
come
up
I'm
in
communication
with
one
of
the
attorneys
it
represents
that
Association
from
last
year
he
filed
a
return
for
that
HOA
property
this
year
and
is
waiting
for
our
response
and
I've
talked
to
him
and
we're
in
communication
that
will
receive
a
nominal
bang.
You
know,
is
the
pool
and
the
pool
house
worth
anything.
It
absolutely
is
worth
something
and
in
three
approaches
the
value
cost
market
income.
B
When
we
build
that
pool-
and
we
build
that
pool
house
on
paper-
there's
a
value
there,
it
could
be
hundreds
of
thousands
of
dollars,
but
it
shouldn't
be
assessed
at
that
price
because
300
property
owners
and
that
subdivision
on
it
it
will
never
be
sold
and,
although
I
found
no
law
in
our
state,
that
says
put
a
nominal
value
on
it.
That's
the
general
consensus,
and
so
that's
what
we're
doing
and
it
doesn't
matter
if
it's
in
north
columbus
or
Bibb
City.
N
K
B
B
Entered
the
data
into
the
system,
the
Oasis
data
was
converted
by,
and
this
is
a
software
conversion
that
was
checked
by
the
vendor
personnel
technologies
and
our
staff.
So
we
would
go
back
in
and
look
at
all
right
bring
up.
This
parks
old,
bring
up
this
page.
Look
at
these
different
fields.
Did
it
come
from
Oasis?
We
know
what
that
value
was.
Is
it
in
is
world
as
the
same
value
or
the
same
square,
footage
or
the
same
size,
or
is
it
a
carport
there
and
a
carport
here
you
know:
did
the
conversion
work?
B
That's
right!
That
was
the
first
step.
Then
it
was
making
sure
all
these
things
reflect
what's
there
today.
That
was
some
of
that
review.
We
talked
about
two
weeks
ago
with
aerial
imagery
compared
to
sketch,
and
that
type
thing
if
there
was
a
variance,
send
a
certified
appraiser
out
to
look
measure
gain
new
information.
So
then
it
became
updating
and
making
sure
the
information
reflected
current
information.
B
Then
the
revaluation
process
began
and
it
started
with
landing
and
getting
value
per
acre
or
value
per
foot
for
land,
depending
on
zoning
depending
on
location
and
then
plugging
that
into
every
file.
Every
property
and
a
cama,
a
computer-assisted
mass
appraisal,
so
you've
heard
a
mass
appraisal.
Cama
is
the
acronym
for
that
mass
appraisal
of
one
of
the
disinformation
Zout
there
is.
We
threw
away
all
the
fee
appraisals
that
we
had
and
went
to
this
mass
appraisal
system.
It's
just
totally
inaccurate.
Completely.
We
didn't
have
a
bunch
of
theá--
phrases.
We
didn't
throw
anything
out.
B
We
are
doing
mass
appraisal
in
a
different
software
system
now
than
what
we
have
done
in
the
past
and
when
you
revalue
a
county
for
the
first
time,
and
what's
it
been
since
the
late
80s
you're
going
to
have
changes
in
values,
so
the
question
was:
did
we
expect
that
I
expected
changes
in
value
on
a
countywide
revaluation?
I?
Think
anybody
would
did.
We
expect
it
to
be
as
extreme
and
have
all
these
circumstances
that
have
come
up
and
all
the
emotions?
No,
we
did
not.
N
I
guess,
ironically,
we
have
minutes
to
approve
from
one
of
your
recent
meetings
and
I
hope
I'm,
not
taking
anything
out
of
context,
but
basically
it
says
a
representative
from
Tyler
technologies
and
let
me
go
back
and
say:
I've
talked
to
some
people
at
the
state
level,
Revenue
Department
related,
and
they
have
very
good
things
to
say
about
Tyler
technologies.
I
was
shocked
frankly
quite
frankly,
but
they
they
did
have
good
things
to
say
across
the
state.
Their
systems
work
very
well
in
other
counties
and
their
Spelling's.
N
N
F
B
B
As
an
example
of
an
anomaly
we
went
back
and
looked
at,
for
example,
show
me
all
the
properties
of
parcels
that
last
year
were
below
$10,000
and
this
year
have
gone
up
considerably,
and
that
was
one
of
the
analysis
that
Steve
did
and
I.
Don't
remember
the
exact
parameters
but
I
do
remember
the
$10,000
threshold.
What
was
below
10,000
and
is
now
at
this
level.
Let's
go
in
and
look
at
those,
and
we
have
so.
We
have
some
of
those
properties
that
have
been
appealed
and
some
have
not.
B
But
we
have
this
data
set
that
we've
looked
at
and
found
anomalies
in
that
data
set
and
I
could
bring
Steve
up
here
and
he
can
describe
what
he
did
on
that.
But
that
was
one
of
four
spreadsheets
that
we
looked
at
different
characteristics
that
looked
like
based
on
what
we
were
hearing
could
be
a
potential
problem
and
it's
no
secret.
B
We've
all
talked
about
the
age
account
or
the
fraction
of
land,
0.22
acres
or
some
high
amount
for
the
three
acres
that
are
rolling
and
you
couldn't
do
anything
on
it
anyway,
and
it's
not
worth
it.
So
we've
heard
that
so
we
looked
at
those
h
accounts
and
we
have
done
maintenance
on
spreadsheets
and
then
entered
that
maintenance
into
is
world
so
that
if
an
appeal
is
filed,
it's
already
there
the
works
done.
B
We
make
the
change
and
send
out
a
new
notice
and
I
said
earlier
today
at
the
end
of
the
approved
process,
and
we
had
to
wait
it's
the
appeal
process.
We
can't
just
decide
we're
gonna,
do
something
different.
As
the
City
Attorney's
pointed
out,
we
it's
a
process
and
it's
mandated
by
law.
So
through
the
process,
we're
gonna
do
what
we're
doing
now
and
at
the
end
of
that
process.
B
If
we've
identified
areas
that
you
know
five
people
appeal
or
105,
people
appeals
whatever
the
number
is,
and
we've
already
identified
that
we
need
to
look
at
that
and
we
found
that
an
anomaly
and
Steve's
already
corrected
it,
and
the
corrections
are
already
in
the
system
waiting
on
appeal
at
the
end
of
the
appeal
period.
We're
gonna
make
those
adjustments
to
the
other
properties
and
send
out
an
administrative
notes.
So
these
are
the
anomalies
that
you
are
talking
about
in
the
minutes.
B
N
N
Think
every
counselor
here
knows
that
I've
had
probably
more
of
my
share
than
anybody
here
and
that's
fine,
that's
what
I
get
paid
the
big
bucks
for,
but
the
issues
that
are
we're
hearing
about
this
this
system
and
the
flaws
in
the
system
far
outweigh
anything
we've
ever
been
through,
and
that's
why
you're
here
in
the
hearing
from
counsel
I
understand
it's,
it's
very
frustrating
and
I
appreciate
your
candor
I
appreciate
stand.
There.
N
A
Jambi
vet
councillors,
we're
gonna,
continue
to
hear
from,
but
do
make
a
note
that
I
went
to
you
know.
Councillor
Allen
made
a
point
that
I
hear
a
lot
too
I'd
like
Steve,
to
talk
specifically
about
whether
there
is
a
software
problem.
I've
heard
that
a
thousand
times
that
there's
a
software
error
that
there
was
an
error
in
the
process
and
I
think
we
need
to
get
to
the
bottom
of.
Is
that
accurate
or
is
it
that
the
data
in
put
out
this
result?
A
O
O
One
of
the
issues
that
we
had
was,
and
it
was
a
minor.
It
was
a
minor
issue
that
created
a
problem
that
was
identified.
There
was
roughly
I
think
it
was
about
162
properties
that
were
what
we
call
Lane
G's
code
101,
which
is
a
single-family
dwelling,
but
it
was
zoned.
The
parcel
was
zoned
neighborhood
commercial,
so
it
was
in
a
commercial
neighborhood,
zoned
commercial
and
put
in
a
commercial
neighborhood.
O
There
was
a
lot
of
discussion
back
and
forth
in
the
weeks
leading
up
to
making
final
decisions
on
value,
and
one
of
the
discussions
that
John
and
I
had
was
that
we
had
a
lot
of
properties
in
the
county
where,
for
one
reason
or
another,
over
the
period
of
time
and
I'm,
not
sure
when
that
time
occurred,
but
the
zoning
had
been
changed,
it
was
a
normal
day
would
live
in
that
would
reside
in
no
homestead
filed.
It
could
have
been
a
rental
property.
O
You
know
what
have
you,
but
at
some
point
in
time
the
zoning
was
put
in
commercial
and
a
decision
was
made
early
on
the
project.
You
always
have
parameters
that
you
discussed
with
the
county
about
how
they
want
to
handle
different
types
of
properties,
and
we
had.
We
had
multiple
discussions
on
these
type
of
properties
that
were
listed
as
single-family
dwellings,
but
were
in
zone
commercial
areas.
We
made
a
decision
two
years
ago
to
value
those
as
commercial
properties.
O
Once
we
did
the
review
process,
we
realized
that
the
land
and
the
property
just
wasn't
worth
commercial
property
was
worth
while
there
was
the
value
and
the
use,
in
other
words,
there's
a
little
going
to
be
a
little
bit
more
value
in
a
house.
That's
converted
into
a
state
farm
office
as
compared
to
a
house.
That's
on
some
commercial
land
where
a
person
resides
in
so
based
and
I
know.
O
John
keeps
going
back
to
the
appeal
process,
but
based
on
the
appeal
process,
we
had
an
individual
that
owned
two
of
these
properties
in
a
neighborhood
and
his
land
was
totally
off
the
charts
we
all
agreed.
His
Lane
was
totally
off
the
charts,
so
I
started
looking
at
the
properties
in
that
neighborhood
I,
looked
at
the
properties
around
him
and
I
realized
that
they
were
all
zoned
commercial.
They
were
all
in
commercial
neighborhoods.
O
This
these
particular
properties.
When
I
talk
about
the
data,
the
data
was
entered
correctly.
The
issue
was,
is
when
the
properties
were
converted
over.
There
was
a
field
which
is
called
a
location
factor,
the
location
factor
that's
put
in
that
field.
It's
a
number
from
0
to
9
dictates
the
land
rate
that
that
particular
neighborhood
is
going
to
charge
for
that
particular
property
in
that
in
that
neighborhood.
O
If
that
makes
sense,
so
in
other
words,
if
it
has
a
zero
land,
if
it
has
a
zero
location
factor,
it's
going
to
value
it
at
whatever
the
zero
rate
code
is
in
the
system.
In
this
case,
the
zero
rate
code
was
a
major
Koerner,
so
in
that
particular
neighborhood
without
that
location
factor
being
converted
over
it
defaulted
to
a
zero
code
on
those
properties,
so
it
was
two
neighborhoods.
It
was
two
two
blocks
of
properties
that
were
zoned
commercial
in
a
commercial
neighborhood
that
were
used
as
dwellings.
O
When
the
data
was
converted
over.
There
was
no
field
in
the
location
factor
which
caused
it
to
be
a
major
Koerner
rate,
which
was
20
dollars
a
foot.
Now
we
all
know
that
our
head
and
we
agreed
it-
was
not
not
worth
$24
a
foot
once
we
realize
that
once
that
was
brought
to
our
attention
as
a
part
of
the
appeal
process,
we
looked
at
all
those
properties
around.
There
said
we
have
a
problem
and
we've
since
fixed
that
problem.
O
We
have
to
go
through
the
process
to
be
able
to
find
some
of
those
when
you're
dealing
with
a
county
of
this
size.
With
this
many
properties
I'm
not
saying
it's
not
doable,
but
there
are
challenges.
We've
all
agreed
that
there's
challenges,
but
we
did
the
right
thing.
We
made
those
adjustments
to
those
properties
and
those
I
believe
got
approved
by
the
board.
I
wasn't
involved
in
that
meeting,
but
I'm
assuming
those
values
got
approved
by
the
board.
I
recommended
those
values.
The
maintenance
has
been
done
in
the
system.
N
N
O
Based
on
the
data
verification
fraud,
based
on
the
data
verification
that
was
performed
at
some
point
in
time,
there
was
some
kind
of
anomaly
that
was
not
easily
identifiable
based
on
the
data
that
we
had
and
it
was
flagged
for.
It
was
flagged
for
a
field
check
and
there
was
over
5500
those
that
we
perform
well.
N
I
guess
I
guess
the
flags
is
what
what
I'm
concerned
about.
If
you
have
a
piece
of
property
whose
value
goes
up
over
100
percent
and
we've
had
them
up
to
a
thousand
percent,
any
best
property
should
have
been
flagged,
and
then
your
person
should
have
gone
out
and
checked
that
since
that
piece
of
property-
and
that
would
have
alleviated
quite
a
few
problems,
but
I
mean
how
does
the
flagging
work?
I
mean
what
causes
our
property
to
be
to
be
flagged
and
typically
you're.
N
O
When
you're
looking
at
properties
like
that
on
a
way
that
we
do
it,
you
know
from
the
mass
appraisal
standpoint
when
you're
looking
at
those
type
of
properties
on
a
spreadsheet
you're.
Looking
at
you're,
looking
at
square
foot
you're
looking
at
a
courage,
you're
looking
at
sales,
so
you're
also
looking
at
name.
So
some
of
those
some
of
those
adjustments
may
or
may
not
have
been
made.
Like
I
said
the
board
directed
us
to
go
back
and
look
at
those
increases
which
led
us
to
some
of
those.
O
The
HOA
properties
that
you're
talking
about
in
reference
to
those
are
handled
the
same
way
that
the
commercial
properties
were
handled,
I've
already
identified.
I
would
assume
a
majority,
the
ones
that
you're
already
talking
about
some
of
those
properties
have
gone
under
appeal.
So
the
appeal
has
already
been
finished.
The
appeal
has
already
been
completed.
It's
already
been
processed.
All
the
maintenance
has
already
been
done
in
the
system
to
make
those
adjustments
so
I'm,
pretty
confident
that
we've
we've
identified
the
ones
that
you're
speaking
of
I
don't
know
specifics.
N
K
K
H
K
B
These
are
properties
that
we
anticipate
may
not
get
appealed
but
still
fall
within
an
area
like
mr.
wise
talked
about
or
let's
just,
for
example,
councillor
Allen's
comment
on
the
HOA
property,
so
they
should
all
be
at
nominal
value
right.
So
if
we
have
some
appeals
on
some,
but
not
on
others,
the
other
one
should
be
at
a
nominal
Bank.
We
can
make
an
administrative
change
to
those
and
send
out
a
notice
to
that
effect.
Okay,.
K
The
deadlines
that
concerns
me
really
is
October.
1St
I
mean
right
now.
Nobody
owns
anything.
Nobody
able
to
penny
but
come
October
1st
there'll
be
an
official
demand
for
payment,
there'll,
be
a
tax
bill
when
those
notices
go
out.
So
so
my
concern
is
what
can
get
cleared
up
before
that,
because
it's
tough
to
be
a
tax
payer
and
I've
represented
for
a
long
time
and
I
know
Brandi
history,
you
don't
want
to
see
the
full
weight
of
the
government
come
down
on
a
tax
payer
on
an
incorrect
tax
bill.
K
I
agree,
that's
not
something
anybody
wants
and
it
shouldn't
happen.
I
agree
now
it's
different
for
somebody
saying:
well,
it
went
up
a
little
more
than
I
like
well
there's
a
process
for
that,
but
the
appeal
process,
just
in
my
mind,
is
really
not
for
a
materially
incorrect
notice
where
you've
made
an
official
demand
for
payment
and
you
can
bring
the
full
collection
activity
of
a
government
down
on
a
tax
payer
that
does
put
them
in
a
very,
very
difficult
situation
to
defend
themselves.
K
B
K
B
B
B
B
Doing
what
I'm
doing
we're
still
in
the
appeal
process,
we're
still
in
the
BOE
era
we're
still
working
through
Appeals
on
October
1?
So,
as
we've
said
here
earlier
today,
we
anticipate
more
than
we've
had
before
right
and
we're
working
to
address
those
process.
Those
and
come
to
a
resolution
for
those
some
will
go
on
to
BOE.
Some
people
will
not
be
happy
with
the
resolution
and
they'll
go
to
the
BOE.
B
B
Those
so
to
me,
if
we
can
get
those
negotiated
prior
to
when
the
bills
are
due
December
1,
that's
really.
If
I
can
release
someone,
you
know
who,
whatever
example
you
want
to
use
if
that
appeal
is
resolved
prior
to
when
their
taxes
are
due.
That's
success
to
me
in
that
appeal.
That's
what
I
hope
for
you
know.
We're
gonna
have
thousands
of
Appeals
and
we're
gonna
work
diligently
to
to
work
those
appeals
right.
Some
will
be
results.
Some
are
already
resolved.
Some
will
be
resolved
next
week
and
the
week
after,
except
for
right
and.
K
And
I
understand
you
and
you're
doing
the
best
you
can,
but
my
other
point
to
the
to
the
once.
The
tax
notices
go
out
and
you
come
under
the
85%
payment.
But
again
you
don't
want
have
to
have
to
have
somebody
who
does
have
an
anomaly
having
to
pay
85%
of
an
immaterial
incorrect
tax
payer
to
protect
to
protect
their.
B
K
P
Mr.
Wilmore,
sir,
it
seems
like
you're
in
the
proverbial
hot
seat,
but
yes,
sir
I
want
you
to
know
that
that's
not
the
intent
of
this
council,
but
we're
we're
alarmed
in
and
we're
and
we're
frustrated
because
of
our
citizens.
We're
hearing
I
received
so
many
emails
as
a
woman
that
is
variable
from
16,000
to
114
over
114
thousand
dollars.
How
can
a
person
cope
with
something
like
that?
P
And
it's
not
you
yes,
sir,
we're
trying
to
ascertain
what
the
problem
is,
but
the
more
immediate
thing
is
trying
to
find
relief
for
our
citizens
and,
and
so
it's
not
a
process
of
pointing
fingers,
but
it
seems
a
as
Gary
pointed
out
and
as
to
the
rest
of
the
council,
someone
inconceivable
to
us
to
have
kin
values,
change
so
drastically.
And
so,
let's,
let's
step
aside
from
some
that
and
I'm
glad
Gary
opened
the
door
what
we
what
we
need
to
be
centering
in
on
and
what
skip
has
verbalized
and
Gary's
verbalizes.
P
We
need
to
find
some
type
of
relief
for
the
citizens
somehow
and
I'm
glad
that
you
proposed
to
change
the
millage
and
I
would
like
to
propose
it
as
council
that
that's
what
we
need
to
try
to
Senate
in
Iran,
because
there
many
individuals
cannot
afford
I,
don't
want
to
lose
properties,
and
this
is
a
problem
that's
affecting
all
the
citizens
of
Columbus
homeowners.
Renters
skip
mentioned
that
the
the
commercial
P
they
have
to
raise
their
rent.
P
That's
a
heck
of
a
job,
and
so
not
to
put
you
I,
think
you've
done
a
really
commendable
job,
giving
us
the
facts
in
in
and
informing
us
and
I
appreciate
that.
Don't
want
you
to
think
that
that
we
have
you
or
your
department
under
the
under
the
gun,
but
we
need
to
start
as
as
a
week
all
of
us
here
work
actually
for
the
citizens.
Yes,.
A
B
A
B
That's
on
December
1,
so
they
don't
have
to
file
and
correct
me.
If
I'm
wrong,
they
don't
have
to
pay
85
percent
to
file
an
appeal.
That's
why
it's
so
important
for
us
to
work
that
appeal
prior
to
the
due
date.
It's
due
when
it's
due
it's
due
October
I'm,
sorry,
December,
1
penalties
accrue
December,
2
and
I'm,
not
speaking
for
the
Tax
Commissioner,
but
in
silver.
So
85%
is
not
paid
by
anyone
until
after
it's
due
you
understand,
okay
can
appeal
without
paying
any
tax.
There's
there's
no
taxes
due
right
now
right.
We.
N
F
G
A
B
A
A
No,
it
goes
to
court,
but
they
do
waive
penalties
and
things
of
that
nature.
So
anything
that
counsel
has
authority
over.
Maybe
you
could
do
a
memo
or
something
and
report
back
here
are
the
things
you
can
adjust
so
related
to
the
payment
of
the
85
percent
attack
of
taxes
related
to
penalty's
and
things
of
that
nature,
late
fees,
so
just
make
a
note
of
that
and
you
can
put
it
in
the
memo.
Okay,.
G
A
C
A
It's
there
a
second
all
right
and
I
know
we
were
gonna,
wait
until
discussion
was
finished.
Councillor
Davis
was
going
to
state
or
restate
his
motion
to
make
sure
it
was
very
clear
because
we
debated
who
exactly
you
undo
that
at
this
time
counselor
there,
so
we
can
get
the
order
right,
I'm,
sorry,
councilor
Davis.
We.
L
Have
we
have
just
so
you
know
you're,
their
counselors
are
I
guess
I
will
has
been
a
while,
since
we
have
that
part
of
the
discussion,
but
I
think
the
point
is
that,
madam
mayor,
it's
just
the
you
know,
the
wording
is
appropriate
and
certainly
I
think
we're
looking
what
I
would
be
looking
for.
I
think
the
council's
looking
for
is
a
clarification
from
the
Attorney
General
as
to
what
we
can
and
can't
do
the
abilities
of
this
body
I.
L
You
know
we're
not
sure.
What's
going
on
there
as
far
as
the
timeline,
but
it
may
be
the
right
thing.
I
know:
councillor
Allen
has
proposed
the
reduction
of
the
millage,
which
I
look
as
a
fallback.
Exactly
what
our
option?
That's
always
a
fallback
of
what
we
a
quick
fix,
I,
don't
know
the
extent
of
how
how
that
will
play
out
and
exactly
how
it
goes
through
the
channels
at
this
point,
but
certainly
that
would
you
know
I'm
assuming
that
it
would
be
based
on
the
2016
tax
collections.
L
L
B
I'm
trying
to
address
that
yeah
the
note
because
you
said
June,
1
and
I-
think
the
most
relative
date
of
June
1
is
July
1.
The
notices
went
out,
June
30th
so
the
day
prior
that
day
was
actually
a
Saturday,
so
they
went
out
on
a
Friday.
That
was,
we
met
that
deadline.
The
next
deadline
is
the
deadline
for
the
Tax
Commissioner
to
submit
the
digests.
B
That's
September,
1
she's,
already
stated
she's
going
to
file
for
an
extension,
but
she
has
also
stated
that
her
tax
bills
will
go
out
October
1,
so
she
has
no
intention
from
my
perspective
and
I
met
with
her
personally
on
several
occasions.
She's
never
stated
to
me
that
she
intends
to
change
that
date
that
due
date
of
October
1,
so
we
have
not
missed
a
state
or
a
law
mandated
deadline.
No
sir
well.
L
C
A
C
L
Right
Thank
You
councillor
Thomas
for
bringing
it
back,
you're
right,
I,
guess
my
point
was
the
process
and
the
citizens
feeling
like
they're
having
to
correct
it,
but
that's
the
point
of
what
we're
looking
at
to
correct
and
yes,
madam
mayor,
it
would
be
a
a
request
to
the
Attorney
General
I
think
councillor
Thomas
stated
the
the
Chief
Justice
of
the
Chattahoochee
Circuit
Court,
so
that
covers
that
aspect
of
it.
So
are.
C
A
Why
I
wanted
to
well
it
it
sounded
like
it
was,
and
then
we
had
a
whole
bunch
of
discussion,
including
councilor,
Davis
and
so
I
wasn't
sure
that
counsels
clear
about
what's
on
the
table,
we're
happy
to
amend
it
to
get
it
right.
That's
my
only
point
before
we
amend
it
so
councilor
Davis.
Do
you
still
want
it
to
go
the
Department
of
Revenue
or
just
the
AG,
but
your
original
motion
I.
C
A
L
And
may
I
guess
councillor
Thomas
why
it's
taking
me
a
little
time
to
deliberate
here,
I
I'm
thinking
that
it
may
be
a
little
premature
to
contact
the
tax
commissioner
at
this
point,
I
think
that
can
still
be
done.
I
think
in
further
discussion
of
Hertz
and
my
colleagues
and
looking
at
the
options.
Looking
exactly
what
our
options
were.
The
fallback
of
the
of
a
millage
reduction
at
this
point
is
suffice.
L
G
A
A
So
we
have
a
motion,
then
Thank
You
councillor
Davis.
For
that
clarification.
We
are
councillor
Thomas,
then,
with
a
motion
to
amend
councilor
Davis's
underlying
motion,
which
is
to
add
the
chief
letter
or
some
sort
of
vehicle
to
the
chief
judge
of
the
Chattahoochee
Circuit.
To
give
us
advice
about
this
issue,
councilor
Thomas.
C
What
I'm,
what
I'm
trying
to
accomplish
is
I,
don't
know
that
anybody
around
this
table
knows
exactly
who
can
give
us
absolute
advice.
So,
let's
ask
everybody,
we
know
you
know,
let's
ask
the
judge.
Let's
ask
the
Attorney
General,
let's
ask
the
Department
of
Revenue.
What
can
we
do
in
this
circumstance
that
looks
to
be
very
different
than
we
have
had
before,
because
it
is,
it
is
a
lot
of
upset.
Oh
and
mr.
city
manager.
C
I
I
would
like
for
you
to
make
a
note
that
when
we
start
looking
at
our
legislative
agenda
for
next
year
that
this
issue
be
discussed,
I'm
not
sure
exactly
what
form
it
might
take,
but
please
make
sure
that
we
have
a
discussion
on
this
issue.
If
the
legislature
is
the
only
place
that
can
change
this,
the
General
Assembly
at
this
point
is
of
no
use
to
us
as
for
relief
for
the
2017
budget.
C
If
we
were
to
go
to
our
represent
it's
at
this
point
and
talk
to
them,
they
couldn't
do
anything
until
the
General
Assembly
convenes
in
January
and
if
they're
past
the
past
history
of
the
General
Assembly
holes,
no
decision
will
be
made
by
the
General
Assembly
until
April
the
governor
signs
it
and
it
becomes
effective,
July
1
of
18
that's
entirely
too
late.
We
need
to
get
whatever
advice
from
whatever
unit
of
government
local
state,
national,
whatever
that
can
help
us,
as
as
councillor
Barnes
said,
solve
this
problem.
Now
you
know
mr.
C
wise
was
talking
about
the
commercial
residential
piece.
I
can
probably
tell
you
some
of
the
neighborhoods
that
you
were
talking
about,
that
that
takes
place
in
and
the
reason
that
there
is
a
residential
piece
of
property
in
a
commercial
setting
for
the
most
part
in
many
places
in
Columbus
is
because
whoever
lives
in
that
house
has
lived
in
that
house
for
50
years
and
they
they
are
not
going
to
move,
and
they
probably
do
not
have
the
wherewithal
to
appeal
a
tax
increase,
and,
and
so
we
need
to
do
whatever.
C
We
need
to
do
to
make
sure
that
those
kinds
of
things
are
dealt
with.
So
my
my
saying,
the
chief
judge
of
the
Chattahoochee
Circuit,
that's
my
idea
of
who
we
need
to
get
some
to
get
some
advice
from
I'm
open
to
whoever
else
out.
There
might
have
advice
that
can
tell
us
what
we
need
to
do
to
solve
this
problem:
the
Tax
Commissioner
local,
Tax,
Commissioner,
State,
Tax
Commissioner.
It
doesn't
matter,
let's
just
because,
as
mr.
C
Williams
said,
if
you
appeal
this
and
by
December
the
first
you're
still
in
the
appeal
process,
85%
is
what
you
owe
what
you
have
to
pay
and
then
we
may
give
it
back
to
you,
but
according
to
the
city
attorney,
we
can't
do
anything
about
that
until
you
pay
it.
That's
the
problem.
Paying
85%
is
the
problem,
so
the
frustration
is
all
over
the
board.
A
May
we
have
a
motion
to
amend
the
motion,
councilor
Davis's
motions
on
the
table
to
add
a
letter
or
other
vehicle
to
the
chief
judge
of
the
Chattahoochee
Circuit,
requesting
advice
related
to
this
issue,
and
was
there
a
second,
madam
clerk?
There
was
a
second
okay.
All
right
is
there
any
discussion
related
to
this
I
know
you
all
are
lit
up
here.
M
A
A
L
I
want
to
thank
councilor
Thomas
for
helping
me
to
clear
things
up
a
little
bit,
I
think
she's
right,
we're
not
making
Avery
a
or
asking
them
to
do
other
anything
other
than
to
give
us
our
options
to
give
us
what
our
authorities
are
as
a
local
governing
body.
So
I
think
it's
I
think
it's
okay
at
that's
from
that
standpoint,
it's
just
a
matter
of
crafting
the
language
and
the
resolution
and
just
asking
them
to
give
comment
on
I.
A
A
D
A
C
A
E
E
Basically,
I'm
only
going
to
ask
you
one
question,
because
I
don't
want
to
be
redundant,
we're
saying
the
same
thing
over
and
over
and
over
again
we
keep
discussing
a
process
that
looks
apparently
to
me
we're
not
going
to
take
care
of
it.
Today,
it's
going
to
be
longer
I'm,
more
concerned.
As
of
the
resolution
to
help
those
constituents
don't
feel
so
frustrated
as
we
do
too.
I
had
asked
a
question
and
I'm
not
sure.
E
If
I'm
you
understood
me
or
did
you
get
an
answer
to
it
and
it
was
on
the
85%
payment
I
was
asking:
was
there
anything
that
we
can
do
less
than
the
85
at
least
50%,
or
what
they
normally
would
have
done
during
the
appeal
process?
Because,
yes,
you're
going
to
finish
as
many
as
you
can,
but
there's
gonna
be
quite
a
few
that
are
not
going
to
be
done
by
the
deadline
and
those
individuals
will
have
to
pay
the
85
percent.
B
Think
the
city
attorney
can
can
comment
on
this
as
well.
That
85%
is
not
determined
by
my
department,
it's
not
determined
by
the
board
of
Assessors
yeah,
whether
it
can
be
adjusted
or
not.
I
have
no
idea,
but
let
me
say
this
historically
speaking
since
I've
been
here
for
the
last
two
years,
the
majority
of
the
appeals
are
worked
by
December
1,
that's
not
going
to
change.
The
majority
of
the
appeals
are
going
to
be
worked
before
the
taxes
are
due.
B
How
far
off
is
December
1
from
from
now
August
September,
October
November
December
five
months,
the
majority
of
the
appeals
will
be
worked.
The
ones
that
won't
be
worked
are
headed
to
the
BOE,
the
ones
that
are
still
in
this
we'll
be
going
to
the
BOE
at
that
time.
Those
are
taxpayers
that
didn't
agree
with
what
we
resolved
and
they're
going
forward,
which
is
their
right.
So,
whether
or
not
I
can't
give
you
a
number
and
I,
don't
know
how
many
that
will
be,
but
I
do
know.
B
E
E
Me,
let
me
ask
you:
two
is
one
of
the
other
reasons
why
it's
so
high,
because
if
I
understood
it
correctly,
there's
some
parcels
or
property
that
haven't
been
evaluated
in
two
to
three
years,
maybe
five
years
and
we're
trying
to
play
catch-up.
Is
that
did
I
understand
that
correctly
or
incorrect?
Well,.
B
Did
that
get
reassessed
along
the
way
every
three
years
it
maybe
I,
don't
know.
Are
there
properties
that
haven't
been
assessed
in
a
number
of
years?
Yes,
not
now
they've
all
been
reassessed,
but
have
were
their
properties
that
were
not
assessed
every
three
years.
That's
that
is
a
possibility.
I
can't
tell
you
how
many
of
there
were
so.
B
B
The
local
market
did
not
crash
that'll,
be
the
word
I'd
used
compared
to
like
Atlanta,
so
they've
had
a
greater
reduction
than
we
did
locally
they've
had
a
greater
appreciation
than
we've
had
locally,
so
there
have
been
changes
in
property
values
over
the
years.
If,
if
it
was,
let's
say,
a
property
was
purchased
at
the
height
of
that
2007
time
frame
right
before
the
crash,
and
then
it
was
assessed
when
that
property
was
purchased
and
that
purchase
price
is
homesteaded
frozen,
and
then
they
get
a
new
assessment.
B
That
assessment
could
be
lower
than
what
they
had
ten
years
ago,
but
it's
still
frozen.
So
one
of
the
issues
I
think
people
are
seeing
they
get
that
notice
and
it
does
not
have
their
local
value
on
it.
Okay,
that
forms
mandated
by
the
state
by
the
way
we
don't
get
to
pick
and
choose
what
we
put
on
it,
but
Columbus
Georgia.
Our
County
is
a
little
unique.
As
you
all
know,
we
have
frozen
homestead,
that's
a
look!
What
we
call
a
local
value,
that's
not
on
the
notice.
B
E
Clifton
we're
getting
lots
of
emails
with
different
discussions
that
were
having
they're
popping
up,
as
were
you
know,
talking,
and
you
said
earlier
that
we
couldn't
make
any
changes.
We
couldn't
stop
anything.
For
instance,
since
one
here
says,
passed
a
resolution
that
will
put
a
manatorian
on
the
current
year.
Taxes
SS
until
the
racial
base
for
property
values
can
be
made
by
the
tax
assessor's
office.
E
We
can't
stop
anything
and
and
I
just
wanted
to
read
that
and
for
you
to
make
a
comment,
because
on
this
email
that
I'm
looking
at
I
just
want
to
constituents
to
know,
we
hear
your
loud
and
clear
we're
trying
to
do
everything
we
can
we're
trying
to
look
at
all
different
ways.
If
each
one
of
us
don't
talk
is
because
we
don't
want
to
be
repeating
the
same
thing
over
and
over
and
making
you
more
frustrated
than
you
already
are
with
the
process.
E
I
know
I'm
very
frustrated
if
it
was
left
to
me,
I
just
stop
the
whole
process
and
we
were
talking
about
waiving
fees.
Late
fees,
I
mean
it's
very
frustrating
and
and
I'm
intend
to
agree
with
the
constituents,
and
my
colleagues
I,
don't
understand
why
such
a
big,
you
know
I,
believe,
there's
a
problem
with
the
program.
I
believe
that
the
information
that
was
put
into
the
program
the
program
is
reading
and
different
than
it
was
put
in
there
I'm,
not
a
technology
person,
but
it's
just
too
big
of
a
difference.
E
I
mean
it's
just
too
much
not
to
believe
it
so
but
I.
Thank
you
guys
for
what
you
do,
but
I
want
the
constituents
to
know.
We
are
getting
these
we
are
looking
at
and
when
you
can't
see
our
heads
down
we're
reading
everything
you're
sending
to
us
and-
and
we
try
we're
trying
to
find
a
solution.
It
even
affects
us
in
our
homes
too,
so
you're,
not
alone,
we're
with
you
too,
and
we
feel
the
same
pain
you're
feeling
that
this
time
and
thank
you
for
what
you
do.
B
A
We
don't
need
to
get
in
it
now,
but
it's
an
education
thing
that
helps
make
this
make
sense.
You
know,
because
that's
what
people
are
struggling
with
what's
going
on,
but
what's
going
on
is
what
happens
in
other
jurisdictions
across
the
country
is
that
the
resources
are
not
turned
to
things
that
are
frozen,
because
that
doesn't
make
up
any
revenue,
and-
and
this
is
human
nature
we
only
have
so
many
resources.
A
We
go
to
the
things
that
council
expects
to
get
accurate
values
on,
but
if
the
taxes
are
the
same,
then
matter
for
revenue
purposes,
what
the
assessment
is,
and
so
that's
something
I
think
that
that
people,
it
would
help
connect
a
couple
of
dots.
It
doesn't
change
the
problem
or
the
frustration
at
least
explains
what
in
the
world
so
continuing
on
with
discussion,
we
have
councillor
Garrett,
I,.
D
Have
two
questions?
One
I've
heard
from
me
my
constituents
in
Bellwood
that
their
property
taxes
have
gone
up
drastically.
You
were
talking
about
when
you
are
seeing
glitches
in
the
system,
I
believe
the
representative
from
Tyler
Technology
said:
you're
updating
things
there,
one
of
the
neighborhoods.
It's
got
a
lot
of
commercial
development
and
it's
not
a
good
thing
for
the
residents.
They
don't
want
to
be
next
door
to
an
auto
yard.
That
has
a
lot
of
junk
in
the
front
yard
and
it
hurts
their
home
property
values,
but
yet
properties
I
know
certain
investors.
D
Their
properties
went
up
from
35,000
to
180,000
they
once
these
issues
are
caught
on
the
front
end
with
one
person
appealing
are
y'all
going
to
address
that
with
everyone
else
without
them
having
a
follow-up
eel
or
they
they
does.
Every
single
homeowner
have
to
file
an
appeal.
Once
you
realize
there's
a
massive
glitch
in
this
entire
neighborhood
you're.
B
The
anomaly
of
the
property
that
has
commercial
zoning
and
by
the
way
zoning
was
changed
by
this
body.
We
all
know
that.
That's
that's
part
of
the
process
when
zoning
changes.
It's
done
right
here.
So
when
zoning
changes
value
typically
follows
that
zoning,
what
Steve
described
as
an
anomaly
as
those
properties
require
further
adjustment,
because
there's
still
a
house
with
a
property
owner
or
renter
or
it's
a
residence?
It's
commercial
neighborhood
commercial
zone,
but
it's
a
residence,
so
it
in
his
example
required
further
adjustment.
B
D
If
they
didn't
appeal,
if
this
is
basically,
this
is
discovered
that
the
valuation
didn't
make
sense.
Are
you
going
to
rest
folks
because
I
mean
some
of
my
folks
over
there
and
we're
holding
a
workshop
on
Friday
on
how
to
do
Appeals?
Not
everybody
knows
how
to
do
the
appeal
process.
They
understand
it
and
they
may
not
get
their
appeals
on
the.
B
And,
and
the
only
way
we've
tried
to
address
that
is
to
put
that
forum
online
and
put
instructions
online.
Not
everybody
has
access
to
a
computer.
I
understand
that
now
we
do
have
computers
here
in
our
office
that
you
can
also.
If
you
can
come
to
our
office,
you
can
get
the
form,
but
those
forms
are
available
at
a
variety
of
different
locations
online.
You
can
print
it.
You
can
file
it
by
mail.
B
You
don't
have
to
leave
work
to
do
that,
so
there
is
an
alternative
to
having
to
leave
work
and
I
am
very
sensitive
to
that.
I
understand
that,
but
we
will
address
those
administrative
Lee
after
the
appeal
process.
So
if
there's
eight
out
of
ten
on
we've
identified,
Steve's
example
that
area
where
the
commercial
zoning
has
taken
place,
but
it's
primarily
residential
use,
he
has
gone
in
and
made
adjustments
to
that
so
that
it
is
more
reflective
of
the
fair
market
value
of
property.
B
D
My
other
question-
and
this
may
be
more
for
mr.
C
attorney-
do
we
have
the
power
I
know
you're
saying
we
don't
have
the
power
to
basically
freeze
the
digest,
but
do
we
have
the
power
to
make
it
where
the
citizens
will
pay?
If
their
appeal
has
not
been
rendered,
they've
made
a
decision
on
it
and
their
taxes
come
to
where
they
can
pay
their
2016
assessment
taxes.
G
You
know,
sir,
that
again
goes
to
the
85
percent.
That's
set
forth
in
the
state
statute.
That's
something
you
can
ask
the
General
Assembly
to
look
at
on
your
next
go-round
in
the
fall,
but
right
now
that's
controlled
by
the
state
law
and
it
has
to
be
paid
even
before
they
could
ask
for
a
refund
okay.
F
N
N
So
we
can
get
the
word
out
to
the
public,
so
they
won't
be
worried
about,
in
particular
the
realm
I
guess
the
investors
in
the
community,
some
of
them
have
been
hit
tremendously.
Their
taxes
have
gone
up
four
times
and
I
know
that
homeowners
as
well-
but
it's
it's
troublesome
to
me-
I-
was
tempted
not
to
bring
this
up,
but
but
while
you're
here
we're
gonna
have
to
go
through
this
next
year.
No.
F
N
E
N
B
J
You,
mayor
John,
just
quickly
and
I,
know
because
there's
been
such
because
it's
County
wise
because
there's
so
many
people
who
are
having
a
little
bit
of
a
struggle
getting
me
their
appeals
process
or
is
your
office
gonna
make
any
provisions
for
having
staff
available
to
me.
They
talk
on
the
phone,
walk
people
through
this
process,
answer
questions
and
and
if
so,
I
think
it's
important
that
we
try
to
establish
some
type
of
standard
so
that
they
know
what
to
expect.
When
you
call
I
know,
I've
I
placed
a
call
on
behalf
of
my
residents.
J
J
B
J
B
As
a
counselor,
it's
anybody
it's
any
of
our
customers.
Any
of
the
property
owners
that
have
not
had
a
resolution.
I
spoke
to
someone
here
in
the
audience
tonight
today
and
she
asked
me
specifically
about
Tim
properties.
I
passed
that
on
to
our
division
in
the
residential
side,
and
she
hasn't
gotten
an
answer
on
one
of
those
and
I
say
ten.
B
It
might
have
been
11
I'm
out
of
it
nine,
but
she's
still
missing
one,
and-
and
we
have
ten
days
to
give
you
an
answer
when
you
ask
for
if
you
ask
for
comps
with
ten
days
to
do
that.
So
when
she
told
me
that
I
went
back
out
at
this
chambers
and
went
to
my
division
manager
and
said,
look
we're
this
property
owner
said
they
didn't
get
all
of
them.
B
We
need
to
make
sure
that's
address
same
thing
with
another
gentleman
here
in
the
audience
tonight
today,
I,
don't
know
why
I
think
it's
not
time.
Maybe
it's
the
amount
of
time
I've
been
standing
here.
The
day
it's
not
been
resolved
in
his
mind,
he
hadn't
got
the
information.
He's
asked
for
so
again
we're
trying
to
follow
up
and
do
that.
We
have
staff,
answering
phone
calls
talking
to
people
who
walk
in
and
trying
to
help
them
and
direct
them
on
how
to
fill
out
that
form.
What.
B
And
I
can
only
speak
to
the
mandated
deadlines
that
are
that
exists
that
10-day
window.
We
are
required
to
give
you
information
when
you
ask
for
it.
What's
the
methodology
you
use
to
value
my
home?
What
are
the
comparable
sales
you
use
to
value
my
property?
We
have
ten
days
to
respond
and
we're
you
know
at
the
beginning.
It
was
right
when
you
came
in.
We
gave
you
that
information
now,
there's
fifteen
hundred
and
thirty
nine
people
ahead
of
you.
So
it's
not
right
to
stop
that
work
and
address
your
concern.
B
B
B
Receive
a
contact
in
a
couple
days-
and
yours
is
one
that
I
was
unaware
of
and
if
there's
others
that
called
Friday-
and
you
know-
hopefully
you
didn't
call
me
because
I
think
I've
returned
all
my
phone
calls
right
now.
So
I
have
no
outstanding
calls
and
I'm
not
sure
how
many
outstanding
messages
we
have
out
there.
I
know
we
resolved
the
majority
of
them.
B
J
And
lastly,
thank
you
John.
Lastly,
the
with
regards
to
the
millage
I'm
I'm
happy
to
reduce
the
millage.
You
know
like
on
a
dollar-for-dollar
to
meet
last
year's
digest.
My
realistically
I
think
it's
a
it's
a
great
gesture
on
our
part,
but
it's
not
gonna
really
impact
those
that
her
the
most
that
have
felt
the
the
biggest
burden
of
some
of
these
adjustments,
because
I
think
I
mean
even
if
you
reduce,
even
if
you
wrote
it
back
like
10
Mills,
it's
only
about
a
20%
reduction
on
what
they're
paying
and
in
many
times
I
used.
J
I
used
one
of
the
examples
somebody
usual
earlier
and
I
mean
it's
gonna
save
up
about
500
bucks,
but
they're
still
paying
2200
more
know
where
last
year,
so
yeah
the
millage
rate
I.
Think
it's
a
great
it's
a
it's
a
great
visible.
You
know
expression
of
how
we're
in
it
with
the
folks
who
are
suffering,
but
it's
really
not
gonna
hit
the
mark.
I
just
have
my
yield
to
Angelica.
She
wants
to
try
to
give
us
some
accurate
dollar
figures
on
some
of
these
folks
that
have
have
received
the
highest
adjustment.
J
B
We've
made
significant
adjustments
on
some
of
the
properties
that
were
appealing.
I
saw
that
yesterday,
when
it
was
presented
to
the
board
there,
there
are
large
increases
and
there
have
been
large
decreases
again.
It's
the
appeal
you
get
tired
of
hear
me
say
that,
but
that
is
the
process.
Thank
you.
A
M
I
had
a
dental
appointment
this
morning,
so
I
was
running
behind,
but
I
may
be
a
little
redundant.
One
question
that
was
put
before
me
was:
if
their
taxes
are
the
same
and
the
property
was
devalue,
went
down
when
they
appeal
and
if
you
deem
it
necessary
to
adjust
a
property
value
back
up
with
the
tax
estate
of
thing
I.
B
B
M
B
No,
there
was
discussion
about
only
the
homestead
of
property.
You
know
that
the
home
set
of
properties
went
down
and
the
non
home
set
of
properties
went
up,
but
that's
just
not
true.
That's
not
what
was
done.
There's
no
systematic
approach
to
that.
The
home
says
were
put
on
at
the
end
of
the
process.
After
the
valuation
was
done.
So
I
can't
answer
a
question
as
to
how
it
dropped
50
or
why,
specifically
other
than
what
I've
just
told
you
so.
B
B
G
Let
me
just
clarify
a
little
bit:
the
state
revenue,
commissioner,
is
not
supposed
to
approve
a
digest
from
any
county.
That's
had
a
revaluation
if
the
amount
of
the
parcels
in
dispute
exceeds
8%
or
I
mean
sorry,
and
the
amount
of
the
tax
digest
in
dispute
is
8%
or
higher.
So
it's
got
to
make
both
tests
before
the
state
revenue.
Commissioner,
can
say:
no
I'm
not
approving
this.
So.
F
B
M
M
The
process,
the
process
we
will
have
our
constituents
to
either
go
online
to
come
by
your
office
and
pick
up
a
phone
fill
the
form
out
and
get
back
get
that
formula,
and
once
you
have
gone
through
that
appeal
on
the
form
where
it
has
the
Board
of
Equalization
arbitration
hearing
officer,
Superior
Court.
What
dictates
going
to
one
of
those
four
categories
when.
B
We
go
through
the
review
process
of
the
appeal
and
recommend
either
a
no
change
in
value
or
a
reduction
in
value
to
our
board
of
Assessors.
They
approve
or
disapprove
that
recommendation
from
us
once
their
decision
is
made.
We
send
a
letter
to
commune
to
the
homeowner
of
what
their
decision
was.
Okay,
so
they
received
that
letter.
They
can
either
accept
it
or
they
can
continue
the
appeal
to
one
of
those
bodies
that
were
chosen
on
their
appeal:
form,
BOE,
hearing
officer,
arbitration
spirit,
Court,
okay,
all.
N
A
Okay,
all
right,
it
is
time
to
call
the
motion
and
I
think
everybody
knows
at
this
point
what
it
is
as
amended.
It's
that
we
will
send
an
appropriate
vehicle,
a
letter
or
whatever
it
may
be,
to
the
Attorney
General
to
the
Department
of
Revenue
and
to
the
chief
judge
of
the
Chattahoochee
Judicial
Circuit,
asking
for
advice
and
clarification
and
direction
related
to
what
this
this
body
may
do.
G
A
Know
I
think
everybody's
aware
of
the
kind
of
the
legal
precariousness
of
all
of
this,
and
that's
that's
what
we
were
talking
about
earlier,
the
there's
no
case
or
controversy.
Yet
so
we
don't
know
what
the
judge
is
going
to
do,
but
we're
gonna
ask
them
and
then
we'll
just
see
all
right.
All
those
in
favor,
please
say
aye.
Are
there
any
opposed?
Okay,
thank
you
and
I.
Think
that
concludes
it.
But
I
do
want
to
say
in
perhaps
nothing
more
needs
to
be
said.
A
John
I,
just
it
been
brought
up
a
couple
times,
I
think
it's
been
helpful
for
you
all
to
explain
the
fact
that
in
some
instances
there's
these
zoning
changes
where
things
are
commercial
and
then
here
you
are
you've,
got
a
few
residential
folks
hanging
on
I.
Think
that
helps
because
also
next
time,
councils
looking
at
doing
something
commercial,
we're
gonna
I
can
tell
you
it's
gonna,
be
a
whole
nother
sensibility
about
that
decision,
going
forward
understanding
if
there's
a
high
volume
of
residential
properties
in
that
area.
A
A
Exempt
and
because,
as
you're
referring
to
before
the
limited
resources
that
Assessors
tend
to
go
to
where
they
need
to
go
to
per,
to
provide
their
legal
obligation
to
the
counsel
of
how
much
revenue
is
coming
in,
they
tend
to
look
at
those
commercial
properties
that
aren't
frozen.
They
tend
to
look
at
transfers
that
aren't
frozen,
and
so
things
that
are
appended
to
or
our
part
of
a
frozen
property
is
just
going
to
be
lower
in
the
list
of
priorities.
A
Now
I,
don't
know
if
I
stated
that
correctly,
but
if
it-
and
that
would
explain
why,
when
you
have
a
countywide
assessment,
looking
at
every
property,
all
of
a
sudden,
these
properties
have
not
received
the
same
attention
in
the
last
three
years.
Four
years,
five
years
or
whatever
so
I
don't
know.
Do
you
want
to
say
anything
about.
A
All
right,
well
any
and
I'm
sure
you're
gonna
be
back.
So
just
a
couple
things
we
are.
We
have
2500
employees
if
we
can
shift
and
I
know,
we
already
are
and
I
want
to
thank
the
city
manager
to
help
you
with
calls
and
emails
organizing,
so
that
those
with
expertise
can
get
to
the
resolution.
What
councillor
Huff
brought
up
is
I
think
very
important.
A
The
number
of
people
who
can
be
satisfied
with
a
resolution
of
an
appeal,
the
higher
that
number
is
I,
think
the
easier
it
will
be
for
us
to
get
our
hands
around
a
solution
and
resolution
of
the
remaining
issues,
and
so
and
so
anything
you
can
do
to
turn
your
resources
towards
resolving
these
appeals
before
October
1,
December
1.
Whatever
of
these
many
dates,
I
think
I
would
hope
that
that
is
a
very
high
priority.
Absolutely
okay
and
and
again
we're
here
to
offer
resources
to
assist.
Okay,
all
right!