Columbus, Georgia

MINUTES # 07-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 16, 2005,

at 2:00PM with Chairman Lawton Grantham, Assessors Ann Grantham, William

Braxton and Pat Hunter present. Also present was Chief Appraiser Martin J.

Land. Assessor Richard Stallings was absent.



Assessor William Braxton made a motion to approve Minutes #06-05, Assessor Pat

Hunter seconded the motion, motion carried unanimously.



The Board approved an assessment correction for real estate.



The Board reviewed a request for non-taxability for Parcel ID 071 006 010 for

2005, but denied the tax exempt status for 2005.



Met with Mr. Lin and Ms. QU regarding personal property account # 06547201. Mr.

Lin and Ms. QU said they were here to inquire about the 2004 delinquent tax

bill. Chairman Grantham told them they did not file a personal property return

for 2004 and the staff placed a value on the property. He said they were mailed

an Official Tax Matter Notice, but did not file an appeal within 30 days.

Chairman Grantham explained to Mr. Lin and Ms. QU to file a 2005 personal

property return and attach an asset listing. The Board took no action.



Met with Mr. Armour and Ms. Sipe representing the Korean Catholic Association

of Columbus, Georgia, Inc. requesting non-taxability for property located at

1828 South Lumpkin Road (Parcel ID 063 040 017). Ms. Sipe said they purchased

the property for the Korean Catholic congregation to meet and sometimes

services are conducted by a visiting Korean priest. Ms. Sipe said the visiting

priest would reside in the building when he is in Columbus. She said they held

a meeting on New Year?s Day 2005. The Board requested Mr. Armour to submit a

copy of the by-laws. The Board requested a field review.



Met with Ms. Shorter, Mr. and Mrs. Jones representing Grace & Truth Missionary

Baptist Church, Inc., requesting non-taxability for property located on

Mulberry Ave (Parcel ID 086 027 010). They said the property is being used for

parking by church members and visitors and it was used on January 1, 2005. The

Board requested a field review.



Met with Ms. Latrista regarding her personal property account # 05896601. Ms.

Latrista said she purchased a business license in 1998. She said she sold

African art. She said she went out of business in January 1999 and was not

aware that she had to close her business license. She said she went to work in

Atlanta and did not know about the outstanding tax bills until recently when

her mother gave her the delinquent tax bills for 1999 through 2004. She told

the Board someone else occupied the building shortly after she went out of

business in 1999. The Board asked her to furnish a copy of the











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Min07-05



lease with the termination date or any other information she can obtain from

the real estate agent that would confirm the date she moved out of the

property. The Board delayed action until the requested information is submitted.





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

following:



2002 Map Split: 1



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

the following:



Freeport Applications: 3

Assessment Corrections: 16(+)

23(-)







Adjourned 4:00PM.





MARTIN J. LAND

Secretary





APPROVED:____________________________________







__________ ___Absent___ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor