Columbus, Georgia

MINUTES # 15-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 17, 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 Ann Grantham made a motion to approve Minutes # 14-02, Assessor

Richard Stallings second it, motion carried unanimously.



The Board of Tax Assessors also approved an assessment correction for real

estate.



Chief Appraiser Martin Land advised the Board that he had discussed Mrs.

McBride?s request for homestead exemption for 6006 Whitehaven Dr with City

Attorney Clifton Fay and the City Attorney said the property is eligible for

the exemption. The Board approved the request for homestead exemption for the

year 2002.



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

approved:



097 002 009 Larusch Approved

096 003 011 Anderson Approved

058 004 005 Humphrey Approved

088 059 007 Wilson Denied



Met with Development Authority Attorney Ed Sprouse for a general discussion of

how industrial revenue bonds are handled for taxation.



Met with Mr. Mitchell regarding the valuation of his motor home. Mr. Mitchell

said he thought motor homes depreciate, but his taxes on his motor home have

not decreased that much. Mr. Mitchell was advised that taxes are based on the

value of the vehicle. He was shown the amount his motor home will be valued for

this year and what the values were for the past three years. Mr. Mitchell

agreed that the valuations are reasonable and said he previously did not

understand the process for arriving at the amount of taxes. The Board took no

action.



Met with Ms. Foster regarding her personal property account 05325101. Ms.

Foster told the Board she did not really have a business. She said Phoenix

Ambers Investment, Inc. was an investment club and she was the president of the

club. The Board asked Ms. Foster why they have never filed a personal property

return or an appeal; Ms. Foster did not give a reason. She said they rented

spaces





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Min15-02



to have their meetings; they only owned a computer, a desk and a few chairs.

She said they did not occupy the office space on Francis Street after November

2001. She said they filed the final federal income tax return as of December

31, 2001. She said the assets they owned were in storage. She requested that

the Board lower the assessments for the years 1999, 2000 and 2001. The Board

took no action.



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

following:



2002 Map Splits: 5

New Construction: 220



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

following:



2001 Map Split: 1

2002 Map Splits: 2

Permits: 58

Condo Reval: 2

NBHD: 1





The Board also approved the requests for non-taxability for Parcel ID 027 010

013, 014 and 015 for the year 2002.



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

the following:



Assessment Corrections: 2(-)

Freeport Applications: 25(Approved)

1 (Denied)





Adjourned 4:50PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ____________ ___________ ____________

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

Chairman Assessor Assessor Assessor