Columbus, Georgia

MINUTES # 23-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, June 12, 2002, at

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

Stallings. Also present was Chief Appraiser Martin J. Land Assessor Ann

Grantham was absent.



Assessor Richard Stallings made a motion to approve Minutes #22-02, Assessor

Lawton Grantham second it, motion carried unanimously.



The Board denied the Calvary Christian School?s 2002 request for tax exempt

status for property located at 7620 Old Moon Rd (Parcel ID 073 022 008). The

Board?s denial was based on the City Attorney?s Cilfton Fay oral opinion that

the vacant tract of land did not meet Georgia Code?s requirement for being

classified as tax exempt. Assessor Richard Stallings made the motion to deny

it; Assessor Beatrice Breaux second the motion, motion carried unanimously.



Chief Appraiser Martin Land presented a certified letter of appeal, which was

received after the appeal deadline. The Board requested a copy of the certified

mail receipt showing the US postmark cancellation stamp to determine if the

appeal is timely.



Ms. Foree had an appointment with the Board of Tax Assessors, but did not

appear (PP#05597201).



Met with Mr. Barber representing Phoenix Furniture Leasing regarding personal

property account # 01038801. Mr. Barber presented a letter from the owner of

Phoenix Furniture Leasing authorizing him to represent them. He told the Board

in July 1998 Phoenix Furniture Leasing moved from Milgen Court to 3506 2nd Ave

Warehouse and reduced their inventory considerably. He said in 1999 CB&T called

a bank note on the inventory again reducing it in half. He said in September of

1999 the lease was not renewed by the landlord at the 2nd Ave location and the

remaining inventory was further reduced and moved to an uptown mini storage

unit. Mr. Barber said he realizes the personal property return was not filed

for 1999, 2000, and 2001, but the owner was unable to pay the CPA to file the

returns and he was requesting that the Board adjust the value for the inventory

for the years of 1999, 2000 and 2001. The Board took no action since personal

property returns and valid appeals were not timely filed.



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

following:



2002 Map Splits: 5





Page 2

Min#23-01



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

following:



2002 Map Split: 3

Transfers/Rev: 8

Permits: 15

Data Correction: 1





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

the following:



Assessment Corrections: 1(-)





Adjourned 3:20PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ____________ ___________ ___Absent____

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

Chairman Assessor Assessor Assessor