Columbus, Georgia

MINUTES # 06-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 13, 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 John Kendrick was absent.



Approved Minutes # 05-02.



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

approved:



066 024 002 Foster Approved

121 004 007 Chapman Approved



The Board approved assessment corrections for real estate.



Chief Appraiser Martin Land presented the results of two field reviews (Parcel

ID 088 056 028 and 013 023 021) checked by the Residential Division which were

approved for tax exempt status for 2002.



Met with Associate Pastor Fowler and Mr. Owens representing Beallwood Baptist

Church requesting non-taxability for property located at 1325 Beallwood Ave

(Parcel ID 032 038 005A). Associate Pastor Fowler said that the City required

the Church to build a retention pond when they made an addition to the church.

He said it was brought to his attention that back taxes exist since 1998. He

said he considered this property part of the church property and is requesting

the property to be tax exempt and asked the Board if the back taxes could be

excused. The Board requested a field review of the property for 2002; however,

took no action on his request for tax exemption for the previous years.



Mrs. McCullars appeared before the Board representing the Tax Commissioner?s

Office regarding the removal of homestead exemption for property located at 418

Mellon Street. She said they sent a letter February 6, 2001 notifying that the

homestead exemption had been removed. She said the Tax Commissioner?s Office

removed the homestead exemption when Mrs. Anthony?s son paid the back taxes and

told them the house was vacant and his mother was in the nursing home.



Met with Michael and Clinton Anthony regarding the removal of homestead

exemption for property located at 418 Mellon St for the year 2001. Mr. Anthony

said their mother had a stroke and had to be put in a nursing home. He said the

property located at 418 Mellon Street was in his mother?s name in







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Min#06-02



2001 and they considered it her home; she still had her furniture and personal

household goods in the

house. They said the utilities were left on except the telephone and showed the

Board the utility bills. He also provided a police report showing the property

was burglarized in January 2001. The Board reinstated the homestead exemption

for 2001.



Met with Mr. Jordan regarding his personal property account # 05981401. Mr.

Jordan said he purchased a business license and plan to rent a kiosk in

Peachtree Mall to sell VCRs; however, he never went in business and never

acquired any assets. The Board removed the assessments for 2000 and 2001.



Met with Mr. Wright and his controller regarding his property taxes for

property located at 179-7 Almond Ridge Dr. Mr. Wright said he received a tax

bill for his new house in the amount of $1,455. He said this tax bill was much

less than the taxes for his property in Green Island Hills and he gladly paid

it. Then he said he received another tax bill for over $8,000 and he said he

should not have to pay that bill. He also said he owns 15 acres and part of the

property was unusable, it was on the other side of the lake. Mr. Wright was

advised the Official Tax Matter Notice from this office showed the correct

valuation for the homestead value and the notice states that the tax bill will

be computed on the current homestead assessment and the first tax bill he

received was incorrect due to a clerical error. Mr. Wright was told if he

disagreed with the value he should have appealed the value. He said he did not

appeal the value of his house because he first bill was so low. The Board

advised Mr. Wright to pay the taxes based on the corrected bill and make a

return for the year 2002 if he thinks the value of his house is incorrect. The

Board took no action.



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

following:



2001 Map Splits: 4

Appeal: 1



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

the following:



Assessment Corrections: 4



Adjourned 4:35PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ___Absent _ __________ ____________ ___________

B H Breaux J P Kendrick L E Grantham R L Stallings A C

Grantham

Chairman Assessor Assessor Assessor

Assessor