Columbus, Georgia

MINUTES # 09-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 6, 2002, at

2:00PM with Assessors Lawton Grantham, Richard Stallings and Ann Grantham

present. Also present was Chief Appraiser Martin J. Land. Assessors Beatrice

Breaux and John Kendrick were absent.



Approved Minutes # 08-02.



The Board also approved assessment corrections.



The Board of Tax Assessors approved one application for release of conservation

use assessment (Parcel ID 163 001 008) and one application for release of

preferential agricultural assessment (Parcel ID 175 001 001).



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

approved:



079 004 034 Martin Approved.

101 016 019 O?Brien Approved.

092 013 016 Dean Approved.



Met with Mr. Massey representing Victory Drive Church of God regarding parcel

ID 062 042 038. Mr. Massey said he thought a request for non-taxability was

filed for the year of 1999. The Board explained that they approved a request

for non-taxability for the year of 2001 after a deed of correction was filed

which properly described the property. He said he is asking if there is any

relieve due the church and if not they will pay the taxes due. A search of the

Board of Tax Assessors Minutes did not reveal Victory Drive Church of God

appearing before the Board requesting tax exempt status for the years 1999 or

2000 nor was an application for non-taxability located. The Board took no

action.



Met with Rev. Wilhite representing Calvary Baptist Church Inc. requesting

non-taxability for property located at 7462 Old Moon Rd. Rev. Wilhite said in

May 2001 the church purchased some adjacent property and began using it in

October 2001 for Sunday School Classrooms. The Board requested a field review.



Met with Mr. Allen regarding reinstating homestead exemption at the 2001 value

for property located at 3232 College Drive. Mr. Allen said the property on 3232

College Dr has been in the Allen?s name





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Min09-02



since 1973; however, a few years ago he had problems with his wife and deeded

his ? interest to his

wife. He said she died in 2000 and willed the house to his son. He said he

thinks he should continue to

receive the frozen homestead exemption. The Board explained to Mr. Allen when

the property was transferred from his wife to this son, he no longer was

entitled to the frozen homestead exemption. Mr. Allen said he thought that was

not right and an exception should be made. The Board told Mr. Allen they have

to follow the law and if he wants to have the law changed he needs to contact

his legislator. The Board took no action.



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

following:



2002 Map Splits: 1

% Fire Damages: 36

% Permits: 183



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

following:



Transfers/Reval: 5



The Board reviewed the request for non-taxability for the RalstonTowers-GEAC.

The Board also reviewed a memorandum from City Attorney Clifton Fay in response

to the Board?s inquiry concerning the eligibility of Ralston-Towers-GEAC for

tax exempt status. The Board approved tax exempt status for the building only;

however, delayed the signing of the form requesting non-taxability until next

week since the land and building have to be separated and a new parcel ID and

account number has to be assigned to the building only account.



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

the following:



Assessment Corrections: 1 (-)

Freeport Applications: 3 (Appr)



Adjourned 3:45PM.







MARTIN J. LAND

Secretary



APPROVED:____________________________________



_Absent___ _Absent___ __________ ____________ ___________

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

Grantham

Chairman Assessor Assessor Assessor

Assessor