Columbus, Georgia

MINUTES # 01-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 5, at

2:00PM with Chairman Lawton Grantham, Assessors Richard Stallings, Ann

Grantham, William Braxton and Pat Hunter present. Also present was Chief

Appraiser Martin J. Land.



Chief Appraiser Martin Land advised the Board GA Code 48-5-298 states the

election of a chairman of the Board and the election of a secretary shall be

the first order of business at the first meeting of the Board for each year.

Assessor Ann Grantham made the motion to nominate Assessor Lawton Grantham to

be the Chairman, motion seconded by Assessor Pat Hunter, carried unanimously.

Assessor Ann Grantham made the motion to nominate Martin J. Land to be the

Secretary, seconded by Assessor Pat Hunter, carried unanimously.



Assessor Ann Grantham made a motion to approve Minutes # 50-04, Assessor

Richard Stallings seconded the motion, motion carried unanimously.



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

approved:



Ashford-097 028 029;

Askew-067 044 001;

Bivins-088 040 019;

Bradley-180 012 038;

Burkhalter-189 003 005;

Chapman-114 023 016;

Cook-190 031 029 Corser-082 053 001;

Davis-090 008 036;

Fleming-096 062 013;

Guiterrez-185 040 007;

Harmon-081 015 056;

Hezekiah-094 011 039;

Kearse-064 023 001;

Kimbrough-066 010 011;

Maddox-100 045 019;

McEady-093 011 012;

Norris-099 014 010;

Olmstead-009 008 016;

Oneil-127 002 001;

Robb-115 011 001;

Sharpe-073 002 008;

Shavers-110 005 031;

Simmonds-090 020 011;

Simmons-113 027 026;

Smalls-059 046 014;

Stanford-059 019 004;

Starks-088 016 005;

Additional information is needed for the following VA applications:



Andujar-191 010 015;

Brown-088 026 004;

Cunningham-090 008 051;

Gardner-185 047 011;





Page 2

Min01-05



Met with Mr. Canup, Mr. Dowdy, Mr. Park, and Mr. Chong representing Rock

Presbyterian Church of Columbus regarding a request for non-taxability for

property located on Veterans Parkway coming out of Parcel ID 079 006 005 for

2005. They said they purchased the property to build a church and a nursing

home when funds are available. They said it is currently used as a recreation

area and they have prayer meetings every Friday. They said the property was

used for religious purposes on January 1, 2005. Assessor Ann Grantham made the

motion to rule the property tax exempt for 2005 and Assessor Richard Stallings

seconded it; motion carried. The Board approved tax exempt status for the year

2005.



Met with Mr. Reese regarding his personal property account 06482691. Mr. Reese

said he attempted twice going into business, but really never opened the

business. He said he had a partner who was suppose to run the business. He said

his partner ordered a large quantity of wheelchair lifts on his credit card. He

said he was trying to dispose of them. Mr. Reese said he never received the

personal property return or the Official Tax Notice; but he did receive the tax

bill. The Board advised him he needed to file a 2005 personal property return

reflecting the correct amount of his business personal property. The Board

took no action.



The Board approved a request for non-taxability for parcel ID 015 041 007 for

2005 that was field reviewed by the Residential Division.



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

following:



2004 Map Splits: 4

2005 Map Split: 1



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

the following:



Appeals: 3(-)



The Board discussed a pending personal property court case.



Adjourned 4:25PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________





__________ ___________ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor