Columbus, Georgia

MINUTES #

21-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, May 29, 2002, at

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

Stallings and Ann Grantham present. Also present was Chief Appraiser Martin J.

Land



Assessor Richard Stallings made a motion to approve Minutes #19-02, Assessor

Ann Grantham second the motion, motion carried unanimously. Assessor Ann

Grantham made a motion to approve Minutes #20-02, Assessor Lawton Grantham

second the motion, motion carried unanimously.



Mr. Allen McMullen representing Wynnbrook Baptist Church met with the Board of

Tax Assessors requesting non-taxable status for the years 2001 and 2002 for

40.3 acres of property the church purchased from Mr. Buck in October 2000. Mr.

McMullen said a plat combining the property in with the other church property

was delivered to Josh Eller in GIS in November/December of 2000; however, the

plat must have been misplaced, because the combination of the property on the

tax map did not occur until recently. Mr. Martin J. Land, Chief Appraiser,

presented the Board with a copy of an e-mail he received from Mr. Bishop

regarding receiving the plat. Mr. McMullen told the Board that the bill was

sent to the previous owner and the church was not notified until recently that

there were delinquent taxes for the property. He said since the church did not

receive a tax bill they thought the property was already carrying a tax exempt

status. Mr. McMullen told the Board that the property currently is not being

used for anything but will be for future expansion that includes a school.

Assessor Richard Stallings made a motion to exempt the property for 2001 and

2002; Assessor Ann Grantham second the motion, motion did not carry. Assessor

Ann Grantham made a motion to exempt the property for 2002; Assessor Richard

Stallings second the motion, motion did not carry. The decision was delayed

until a new Board of Tax Assessor member is appointed and present in the Board

meeting to participate in the vote.



Ms. Gibson appeared before the Board regarding past due taxes for the years

1996 through 2001 for personal property account B1055501. Ms. Gibson said her

mother passed away in January and she was trying to sell her mother?s house

when she discovered there was a lien on the house because taxes are owed on

her father?s boat. She said she has not seen the boat after 1997 when her

father died. She said the boat had a hole in it and she thought her brother

took it to the dump. She said she does not know where it is. The Board

questioned her what happened to the 175 hp motor that was on the boat. She said

she did not know what happened to it. The Board took no action.







Page 2

Min21-02



Mr. Fay appeared before the Board at the request of the Board to answer

questions regarding Twin Cedars Youth Services, Inc. and Twin Cedars

Foundation, Inc.. Mr. Fay told the Board that Twin Cedars Youth Services, Inc.

rents the buildings from Twin Cedars Foundation, Inc. He said that was done on

advice of the tax accountant. He said he thought that they would have a better

chance of receiving grants and other funding. Mr. Fay said the rental income

was used to provide the services and operating the facilities. Assessor Richard

Stallings made the motion to grant non-taxable status for the year 2002 for

Parcels ID 028 032 005 and 179 011 003; Assessor Ann Grantham second the

motion; the motion was carried unanimously.



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

the following:



Assessment Corrections: 2 (-)

Freeport Applications: 9 (Approved)





Adjourned 4:25PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ____________ ___________ ____________

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

Chairman Assessor Assessor Assessor