Columbus, Georgia

MINUTES # 03-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 22, 2003,

at 2:00PM with Chairman Beatrice Breaux, Assessors Lawton Grantham, Richard

Stallings, Ann Grantham and William Braxton present. Also present was Chief

Appraiser Martin J. Land.



Assessor William Braxton made a motion to approve Minutes #02-03, Assessor

Richard Stallings second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



The Board reviewed information regarding properties located on Weems Road owned

by the Columbus Technical College Foundation, Inc. The Board approved tax

exempt status for parcel ID 071 006 009; however, denied tax exempt status for

parcel ID 071 006 010. The Board took no action on the property (2.5 acres)

behind 071 006 009 because an approved plat was not submitted splitting out

this parcel.



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

approved:



Smith 179 007 003 Approved

Rowe 130 001 008 Approved

Johnson 144 003 009 Approved

Frank 097 033 023 Approved



Met with Ms. Jordan representing Affordable Fine Arts regarding personal

property account # 06085301. Ms. Jordan said she opened the Art Gallery and

Picture Framing business in March of 2000. She said she went out of business in

April 2001. She said she opened the business without much knowledge of the

business procedures. She said she did not know that she had to file a Personal

Property return or that she had to close her business license, when she went

out of business. She said she sold most of the paintings, others she gave away

and some she converted to personal use. She said she paid the 2001 tax bill,

but she felt like since she went out business and had no business assets, she

was not liable for the 2002 tax bill. Assessor Richard Stallings made the

motion to remove the 2002 assessment, Assessor Lawton Grantham second the

motion; the motion was carried unanimously.



Met with Ms. Ellison and Ms. Womack representing St. Mark United Methodist

Church regarding requests for non-taxability for properties located at 6208

Ellis Drive and 6817 Whitesville Rd (Parcel ID 190 024 012 and 008). Ms.

Ellison and Ms. Womack said the church purchased the property on





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Min03-03

Whitesville Rd in May 2002 and are not using it for anything now; but plan to

convert the house into a Youth Center or using it for Sunday School Classes.

They said the house on Ellis Drive was used as a parsonage on January 1, 2003.

They said the house located at 6208 Ellis Drive had been rented, but was being

used as a parsonage on January 1, 2003. The Board asked Ms. Ellison to complete

the requests for non-taxability and return them to the Tax Assessors? Office.

The Board took no action on the property located at 6817 Whitesville Rd and

asked for a field review of the property located at 6208 Ellis Drive.



Met with Mr. Childs regarding his personal property account # B1460701. Mr.

Childs said he moved to Harris County in 1999 and sold the boat to Windell

Russell, but did not have a copy of the bill of sale. He said the Staff showed

him where the boat showed up on the DNR list in Richard Smith and Clarence

Cales? name. Assessor Lawton Grantham made the motion to remove the 2001 and

2002 assessments, Assessor Richard Stallings second the motion, the motion was

carried unanimously.



The Board discussed Atty Rothschild?s concern regarding the property located on

Kolb Ave. The Board took no action, since an actual request for non-taxability

was not filed. The consensus of the discussion was, the property did not

qualify for tax exempt status since the property was not in use on January 1,

2003.



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

following:



2003 Map Splits: 1



The Res Div Chief reported on the field review for parcel ID 007 004 013. The

Valley Rescue Mission is using this property for storage. The Board approved

tax exempt status for this property for 2003.



Com Div Chief Linda King reported on the field review for parcel ID 114 006 039

and 038. The properties are being used for religious purposes. The Board

approved tax exempt status for 2003.



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

the following:



Assessment Corrections: 3 (-)



Adjourned 4:10PM.







MARTIN J. LAND

Secretary



APPROVED:____________________________________



__________ ____________ ___________ ____________

_______________

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

Braxton

Chairman Assessor Assessor Assessor

Assessor