Columbus, Georgia

MINUTES # 12-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 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 Stallings made a motion to approve Minutes # 11-02, Assessor Ann

Grantham second it, motion carried unanimously.



The Board of Tax Assessors approved two applications for release of

conservation use assessment of agricultural property, Parcel ID 154 001 002 and

077 001 001.



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

approved:



090 021 021 Jones Approved.



Met with Mr. Wells regarding personal property account #00059701. Mr. Wells

said he inquired about a refund for his gross receipt taxes that were

overestimated, but was told to come to the Board of Tax Assessors before they

can issue a refund. Mr. Wells was advised that the Board of Tax Assessors was

not responsible for gross receipts; however, they understood there were

outstanding tax bills for the years 1999, 2000 and 2001. Mr. Wells explained

that his son owned the business (Bi-City Paint & Decorating) and he owned the

building where the business was located. Mr. Wells said his son stopped doing

business in December 2000 and he received no rent for the building for January

and February. He said most of the inventory was sold or returned to Benjamin

Moore by the end of December and nothing of any value was remaining. He said in

2001 he renewed the business license in his name and thought he may go back

into the paint business, but in February 2001 he had an opportunity to lease

the building to someone else as a paint store. The Board pointed out to Mr.

Wells that the date given for closing the business license was after January 1,

2001. Mr. Wells said that was incorrect, it should be December 2000 and he

would go to the Occupation Tax Office and get the date corrected. The Board

advised Mr. Wells to furnish them with documentation of disposal of the assets

and a copy of the final corporate income tax return before they could act on

his request to remove the assessment for 2001.



Mr. Widener had an appointment with the Board of Tax Assessors regarding his

car valuation, but did not appear.



Met with Mr. Raymer representing North Highland Assembly of God requesting

non-taxability for the property located at 7201 Livingston Dr (Parcel ID 081

001 020, 20H and 021). Mr. Raymer said the church owned the property as of

January 1, 2002. He said they actually bought the property in July 2001 and had

an agreement with the Livingston?s they could store personal property there,

but it had







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Min12-02



to be moved by January 31, 2001. He said the Livingston?s still have some

clothes and Christmas ornaments in the house. He said the property was not used

for anything on January 1, 2002 and they had future plans to use it for the

Royal Ranger Scouts and church functions. The Board requested a field review.



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

following:



2001 Map Splits: 1

2002 Map Splits: 1



The Board of Tax Assessors reviewed the following applications for

non-taxability that were field checked by the Residential Division:



Assessor Lawton Grantham made a motion to approve tax exempt status for Parcel

ID 073 022 011 for the year 2002, Assessor Ann Grantham second it, motion

carried unanimously. The field review revealed that the property was being used

for religious purposes.



Assessor Stallings made a motion to deny non-taxability for Parcel ID 013 032

023 for the year 2002, Assessor Ann Grantham second it, motion carried

unanimously. The field review revealed that the property was not used for

religious purposes.



Assessor Lawton Grantham made a motion to deny non-taxability for Parcel ID 126

001 050 & 006A for the year 2002, Assessor Stallings second it, motion carried

unanimously. The field review revealed that the property was not used for

religious purposes.



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

following:



Permits: 117

Transfer/Rev: 72

Condo Reval: 1



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

the following:



Freeport Applications: 10 (Approved)

Appeal: 1(-)



Adjourned 4:35PM.







MARTIN J. LAND

Secretary



APPROVED:____________________________________



__________ __________ __________ ____________ ___________

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

Grantham

Chairman Assessor Assessor Assessor

Assessor