Columbus, Georgia

MINUTES #

47-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 4, 2002,

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 Ann Grantham made a motion to approve Minutes #46-02, Assessor

Richard Stallings second the motion, motion carried unanimously.



Mr. Bishop had an appointment with the Board of Tax Assessors, however, did not

appear. (Account # 05635701).



Met with Mr. Mizell regarding a request for non-taxability for property located

on St. Marys Rd (Parcel ID 089 009 002). Mr. Mizell said he acquired the

property a couple of years ago and thought it was non-taxable until he

discovered outstanding taxes. He said the property is used for a cemetery and a

mausoleum is located on part of the property. The Board asked Mr. Mizell if

the property is dedicated for cemetery use and recorded with the Secretary of

State. He told the Board all of the property was dedicated for burial purposes.

The Board asked Mr. Mizell to furnish proof that the property has been

dedicated for burial purposes and told him to provide the information to the

Board prior to January 1, 2003 in order to be considered for non-taxability for

2002. If the information is not furnished before January 1, 2003 the request

for tax exemption would be considered for 2003. The Board delayed action until

Mr. Mizell furnished additional information and proof that the property has

been dedicated for cemetery use.



Met with Mrs. Arnold regarding her personal property account # 06236591. Mrs.

Arnold told the Board she had a uniform business. She said she did not have

over $10,000 of inventory and assets; she had eight racks, 100 pair of pants;

136 shirts and 20 dresses. She said she does not keep a large inventory, she

mainly takes orders from her co-workers at the hospital where she is employed.

She was advised that she did not file a personal property return and an

Official Tax Notice was mailed stating the value placed on her personal

property which she did not timely appeal. Mrs. Arnold said she did not remember

receiving the return or the Official Tax Notice, but received the tax bill. She

said she thought the bill was for her real restate. The Board took no action.



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

following:



2003 Map Splits: 1





Page 2

Min47-02



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

following:



2002 Map Split: 2

Appeals: 3(-)

4(NC)

Late Appeals: 3(No Action)

Data Corrections: 3



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

the following:



Assessment Corrections: 2(-)

Appeal: 1(-)





Adjourned 4:25PM.







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