Columbus, Georgia

MINUTES # 34-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 27, 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 #33-03, Assessor William

Braxton second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board reviewed the letter from Mrs. Heard regarding the application for

conservation use assessment; however, delayed their decision to obtain

additional information.



The Board also reviewed the by-laws and articles of incorporation submitted by

the Christian Service Center. In reviewing the by-laws the Board discovered

that the Christian Service Center does not meet the criteria set forth in the

Georgia Code as a pure public charity because the Board of Directors may adopt

a resolution providing for payment to directors for attendance of meetings.

The Board denied the exemption for parcel ID 062 055 015. The Christian Service

Center also owns the property located on 6227 Williams Rd (Parcel ID 100 019

077) and since the Christian Service Center is not a church, the Board of Tax

Assessors also denied the tax exempt status for 6227 Williams Road.



Met with Mr. and Mrs. Jowers regarding the valuation of their property located

at 1121 19th Street (Parcel ID 028 028 015). They said they purchased the

property on May 29, 2002. from the bank which foreclosed on Don Cotton. They

said the duplex was in poor condition, it was full of fleas and it was in such

a bad condition they had to demolish it. They said they should not have to pay

the taxes based on the 2003 value. They said it was not worth $41,048 that it

was valued for. The Board explained to Mr. and Mrs. Jowers the Official Tax

Matter Notice was mailed to the owner of record as of January 1, 2003 and no

appeal was filed. The foreclosure indicated a higher value than what the Board

of Tax Assessors had the property appraised for. The Board told Mr. and Mrs.

Jowers to make a tax return for 2004. The Board took no action, since a valid

appeal does not exist.



Met with Mr. Smart representing St. Paul United Methodist Church requesting

non-taxability for the property located at 2011 Wildwood Ave (Parcel ID 185 023

015). He told the Board the church had been interested in acquiring the

property for sometime for additional parking. He said a church member purchased

the property and donated the property to the church in 2002. He said the

property was not being used on January 1, 2003, however, they had plans to tear

the house down and utilitize





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Min34-02



the property as a parking lot. Assessor Ann Grantham made the motion to deny

tax exempt status since the property was not used on January 1, 2003 for

religious purposes; Assessor Richard Stallings second the motion, motion

carried.



Chief Appraiser Martin Land presented the following, which was reviewed and

approved by the Board:

2003 Map Split: 1

Residential Appeals: 23(-)

12(NC)



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

following:



2003 Map Splits: 2



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

the following:



Assessment Corrections: 3(-)

Appeals: 4(-)

1(NC)



The Board discussed a pending arbitration appeal. The Board requested City

Attorney Clifton Fay meet with the Board next week to discuss the arbitration

process.



Adjourned 4:50PM.







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