Columbus, Georgia

MINUTES #

08-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 27, 2002,

at 2:00PM with Chairman Beatrice Breaux, Assessors Lawton Grantham, Richard

Stallings and Ann Grantham present. Also present was Chief Appraiser Martin J.

Land. Assessor John Kendrick was absent.



Approved Minutes # 07-02.



The Board also approved two applications for release of conservation use

assessment (Parcel ID 103 001 019H and 102 001 068) and one application for

release of preferential agricultural assessment (Parcel ID 105 001 001H).



The following VA letter of application for VA exemption was reviewed and

approved:



093 011 019 Braswell Approved.



Met with Mr. Rivera regarding his personal property account 05709901. Mr.

Rivera told the Board that he was out of business December 2000. He said he did

not have any inventory left. He said he had a Dell Computer, a big screen TV,

three copiers, some desks, etc. that were converted to his personal use. He

said he moved out of the building he was renting at 5027 15th Ave in September

2000 and was served with an eviction notice on Thanksgiving Day of 2000. The

Board changed the fair market value from $49,587 to $9,000 for 2001.



Met with Ms. Hartman representing St. Stephen Methodist Church Inc. requesting

non-taxability for property located at 5901 Dearborn Ave (Parcel ID 100 032

002). Ms. Hartman said the property is not used for anything at the current

time. The Board advised her that the property has to be used for religious

purposes and she might want to consider having the property surveyed to be

included with the other church property.



Met with Mr. Freeman representing Glenn Anthony Baptist Church requesting

non-taxability for property located at 1026 Dozier St (Parcel ID 013 032 023).

Mr. Freeman said the property is used for youth activities and Sunday School

classes and they began using it for church purposes in September or October of

2001. The Board requested a field review.



Met with Mrs. Gill regarding her personal property account 05492501. Mrs. Gill

said she operated ?Lollipops?, which was a children clothing store, from 1997

until May 1999. She said she got a





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Min08-02



divorce and her ex-husband did not forward her mail until recently. She said

when the business closed in 1999 the only assets left were clothes racks and a

cash register. She told the Board she thought a

pager business was in the building that ?Lollipops? previously occupied. The

Board verified another business occupied the space where her business was

located on January 1, 2000. The Board removed the assessment for 2000 and 2001.



Met with Residential Division Chief Bob O?Brien, reviewed and approved the

following:



2001 Map Splits: 1

2002 Map Splits: 1



Met with Commercial Division Chief Linda King, reviewed and approved the

following:



2001 Map Split: 1

Permits: 6

Transf/Reval: 15



Met with Personal Property Division Chief Oliver Juhan, reviewed and approved

the following:



Assessment Corrections: 3(-)

Freeport Applications: 4 (Appr)

1 (Denied)





Adjourned 4:45PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ _Absent___ __________ ____________ ___________

B H Breaux J P Kendrick L E Grantham R L Stallings A C

Grantham

Chairman Assessor Assessor Assessor

Assessor