Columbus, Georgia

MINUTES # 40-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, October 8, 2003,

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 Ann Grantham made a motion to approve Minutes #39-03, Assessor William

Braxton second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board approved the City Attorney retaining Tom Tinker of Tinker and

Associates for consultation and expert witness testimony for pending personal

property arbitration and court cases.



Met with Pastor Ductworth, Mr. Johnson and Mr. Collins representing Walker

Temple Church of God Inc. requesting non-taxability for property located at

5508 St. Marys Rd (Parcel ID 092 009 029). Pastor Ductworth said this vacant

property is the future site of a new church. Mr. Collins identified himself as

the Project Manager for the new church building. He showed the Board the site

plan for the new church and told them that the drainage work had been

completed. They said the property has been utilized for prayer meetings and

other church related meetings, some of the meetings were held prior to January

1, 2003. Assessor Richard Stallings made a motion to exempt the property for

2003; Assessor Pat Hunter second the motion for tax exemption, carried

unanimously.



Met with Pastor Willis, Mrs. Gilbert, Ms. Willis, Mr. and Mrs. Willis

requesting non-taxability for property located at 4304 and 4308 Mallory Rd

(Parcel ID 087 039 016 & 017). Mr. Willis told the Board the properties were

being used for a church; however, the properties were in the Pastor?s name

because the bank would not finance the properties being in the church?s name.

Ms. Willis presented a letter from the bank stating the property was titled in

the Pastor?s name for loan purposes. The Board explained to the group for

property to qualify for tax exempt status, it would have to be in the church?s

name. The Board also advised the group to contact the bank to inquire if it

would be acceptable to transfer the title of the properties into the church?s

name with Rev. Willis as a guarantor of the loan. The Board told the group if

the properties were transferred into the church?s name before January 1, 2004

to reapply for non-taxability for 2004.



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

following:



Permit: 1





Page 2

Min40-03







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

the following:



Assessment Corrections: 1 (NT to Tax)

Appeals: 13 (-)

1(NC)



Adjourned 3:35PM.





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