Columbus, Georgia

MINUTES # 02-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 15, 2003,

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

Stallings, Ann Grantham and William Braxton present. Also present was Chief

Appraiser Martin J. Land.



Assessor William Braxton made a motion to approve Minutes #01-03, Assessor

Lawton Grantham second it, motion carried unanimously.



The following VA letters of application for VA exemption were reviewed and

approved:



Beiswenger 095 002 047 Approved.



The Board approved the request for non-taxability for parcel ID 073 022 003 for

2003.



The Board also approved the request for tax exempt status for personal property

account #05351801 for 2003.



Chief Appraiser Martin Land presented the request for non-taxability for the

Baptist Church of Christ, Inc. regarding parcel ID 114 006 039 and 038. The

Board reviewed the applications and asked for a field review of the properties.



The Board reviewed a letter from Atty David Kendrick regarding parcel ID 073

027 002. The Board told Chief Appraiser Martin Land to advise Mr. Kendrick if a

representative from the Church would like to meet with the Board to set up an

appointment.



Met with Rev. and Mrs. Jefferson representing Word of Revelation Ministries,

Inc. regarding the request for non-taxability for parcel ID 064 021 002. Rev.

Jefferson said on January 1, 2003 the property was owned by Word of Revelation

Ministries, Inc. and used for conducting church services and feeding the

hungry. The Board requested a field review.



Mrs. McBride had an appointment with the Board of Tax Assessors, but did not

appear.



Met with Mr. Hartman representing the Valley Rescue Mission, Inc. regarding the

request for non-taxability for parcel ID 007 004 013. Mr. Hartman said the

Valley Rescue Mission purchased the property in January 2002. He said the

property would be used in the future for a dormitory for the homeless. He said

currently it is used for storage of food. The Board requested a field review.



Met with Mr. McCollum regarding the 2002 valuation for parcel ID 133 001 118.

Mr. McCollum said his property was valued at the finished valuation for 2002;

however, he said it was not completed on January 1, 2002. He said he paid

approximately $318,000 and it appraised for $324,000. The property was valued

for tax purposes for $336,507. Mr. McCollum said he did not file an appeal when

he received his Official Tax Notice because he felt the $336,507 was relatively

close to the market value. Mr. McCollum told the Board the taxes were prorated

based on the sales price and after he paid the taxes, he went to the builder to

get the additional taxes. Mr. McCollum said the builder advised him that the

property was not complete on January 1, 2002. He furnished the Board with

information from the builder. He also told the Board that the landscaping was

not complete until April 2002. The Board reviewed the information Mr. McCollum

presented; however, the Board took no action, since he did not file an appeal

within 30 days from the date of the Official Tax Notice.



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

following:



2003 Map Splits: 9



Res Div Chief reported on the field reviews for parcel ID 094 020 015, 094 020

017 and

029 002 001. These properties are being used for religious purposes. The Board

approved tax exempt status for the above referenced parcels for 2002.



Res Div Chief also reported on the field check for parcel ID 032 015 002 and

advised that the house was still remaining. He could not determine how the

property is being used. The property appears to be used as a single family

residence, but could not make a definite determination of the property use.



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

following:



2001 Map Split: 1(-)

2002 Map Split: 4(-)



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

the following:



Assessment Corrections: 12(-)





Adjourned 4:25PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ____________ ___________ ____________

_______________

B H Breaux L E Grantham R L Stallings A C Grantham

W B Braxton

Chairman Assessor Assessor

Assessor Assessor