Columbus, Georgia

MINUTES #

02-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 14, 2004,

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.



Assessor William Braxton made a motion to approve Minutes #01-04, Assessor Pat

Hunter second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



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

approved:



Allen 071 051 002 Approved

Biggs 110 007 067 Approved

Dean 065 032 019 Approved

Dye 088 005 005 Approved

Jones L. 096 079 003 Approved.

Jones T. 116 005 004 Approved

Killian 067 026 016 Approved.

Medina 082 027 025 Approved.

Roberts 114 018 001 Approved

Williams 093 011 015 Approved

Young 180 004 039 Approved.



Met with Mrs. Hubbard representing Open Door House of Prayer, Inc., requesting

non-taxability for property located at 1018 Winston Rd (Parcel ID 064 033 025).

Mrs. Hubbard said that the property is now in the church?s name and the

property has been used for a church for two years. She said they are having

services on Sunday, Wednesday and Saturday. She also said the members of the

church are family members and they had some visitors from other churches. The

Board is requesting a field check.



Met with Mrs. McBride regarding homestead exemption for property located at

6006 Whitehaven Dr (Parcel ID 064 033 025). Mrs. McBride said the reason she

was back is that the property value went from a frozen value to an unfrozen

value, which increased the taxes and she does not have the money to pay the

taxes for her grandson?s property. She said the taxes for the house across the

street is $600, much less than what she pays. The Board explained to her that

the property may have had a





Page 2

Min02-04



frozen value for a number of years. She said they received the homestead

exemption the same year she received it for her grandson?s property. Mrs.

McBride was not able to provide the address or ownership of the property she

was comparing to her grandson?s property. The Board took no action.



Met with Mr. Tillery regarding his personal property account # 05918201. Mr.

Tillery said that there should not be taxes due on his equipment, because he

performs DOT work and the property should be tax exempt under GA. Code

50-17-29. He said the same situation occurred in 2000 and he was granted the

exemption. Mr. Tillery was told he did not submit a copy of the state contract

and documentation of the location of the equipment. His accountant Robert

Griffin was notified and information was requested but not furnished by the

time the digest was finalized. Mr. Tillery was also informed that an Official

Tax Notice was sent to him and no appeal was filed by the deadline date. Mr.

Tillery said the Official Tax Notice was mailed to the incorrect address. He

acknowledged he received the delinquent tax bill that was addressed to the same

location as the Official Tax Notice. Mr. Tillery furnished the Board with a

contract dated August 2000 and a list of the equipment location for 2002. The

Board asked the Personal Property Division to review the information Mr.

Tillery submitted and make a recommendation to the Board.



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

following:



2004 Map Splits: 3

2003 Appeals: 2 (NC)



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

following:



2003 Map Split: 2



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

the following:



Assessment Corrections: 4 (-)

Appeals: 37 (NC)



Adjourned 3:45PM.





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