Columbus, Georgia

MINUTES # 15-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 16, 2003, at

2:00PM with Chairman Lawton Grantham, Assessors Richard Stallings, Ann

Grantham, and Pat Hunter present. Also present was Chief Appraiser Martin J.

Land. Assessor William Braxton was absent.



Assessor Ann Grantham made a motion to approve Minutes #14-03, Assessor Pat

Hunter second the motion, motion carried unanimously.



The Board approved an assessment correction for real estate.



The Board of Tax Assessors reviewed a request for non-taxability for property

located at 4238 St. Mary?s Road owned by the First Hispanic Baptist Church of

Columbus. The property is currently non-taxable. The Board requested a field

review.



Met with Mrs. Daughety regarding her personal property account # 06287291. Mrs.

Daughety said she is appearing before the Board concerning her 2002 taxes for

the business she owned before she moved to Dublin. She said at that time she

was also teaching at Columbus State University. She said she did receive the

personal property form, but it was confusing and she did not understand how to

complete it. She said she was a free-lance artist and only had a few art

supplies. She said she closed her business license on December 26, 2002. The

Board advised her that she was notified of the value placed on her business

personal property and could have appealed that value within 30 days from the

date of the Official Tax Notice. Mrs. Daughety said she was in the process of

moving to Dublin when she received the notice. She presented the Board with a

list of supplies which was directly related to her business. She asked the

Board to reduce the 2002 assessment. The Board took no action to change the

value since a personal property return was not submitted and an appeal was not

filed within 30 days from the date of the Official Tax Notice.



Met with Atty Ed Sprouse to discuss the proposed changes of the Development

Authority Bond letters.



The Board approved the Development Authority Bond letters for Sunbelt-Columbus,

LLC; Sunbelt-RCG, LLC; and Rivertown Pediatric Property Leasing, LLC Project.



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

following:



2002 Appeal: 1

2002 Bond Issue: 1



Page 2

Min15-03



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

the following:



Freeport Applications: 17 (Approved)



Adjourned 4:30PM.





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