Columbus, Georgia

MINUTES #

12-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 24, 2004, at

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

Grantham, William Braxton and Pat Hunter present. Also present was Chief

Appraiser Martin J. Land.



Assessor William Braxton made a motion to approve Minutes # 11-04, Assessor

Richard Stallings second the motion, motion carried unanimously.



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

approved:



Sieg 171 001 009 Approved.

Adams 130 002 009 Approved.



The Board reviewed a plat combining parcel ID 191 026 001 and 191 026 002

submitted by the owner as requested previously in Min37-03. Based on this

information the Board approved tax exempt status for 2003.



Mr. Austin appeared before the Board of Tax Assessors concerning his

application for homestead exemption for 6240 Mountain View Dr (Parcel ID 181

005 003). Mr. Austin said he had lived on Edgewood Rd for 22 years and received

homestead exemption there. He said he moved to the Mountain View Dr property

prior to January 1, 2004. He said he purchased the property on Mountain View

Dr in the name of Austin CS LLC in June 2003. He said he used the LLC to buy

property, signing contracts and close on the properties before he can get

personal financing. He now has obtained permanent financing and transferred the

property to just Ralph Austin on January 23, 2004. Mr. Austin said as the owner

of Austin CS LLC he thought he should be eligible for the homestead exemption

for 2004. The Board asked Chief Appraiser Martin Land to get a ruling from City

Attorney Clifton Fay regarding Mr. Austin?s eligibility for homestead exemption

for 2004.



Met with Attorney George Mize and Mr. Watts representing St. Luke United

Methodist Church requesting non-taxability for properties located at 318 11th

Street (Parcel ID 018 023 002) and 1024 2nd Ave (Parcel ID 004 015 017). Mr.

Mize said the property located at 318 11th Street is used as a seminary of

learning. He said the property is used as a traditional school offering a

traditional education to its students. Mr. Mize said the property located at

1024 2nd Ave is an institution of purecly public charity. He said it is used by

the following public charities: the Samaritan Fund; B.R.I.D.G.E of Columbus,

Inc. and Uptown Outreach Ministries, Inc. Mr. Mize described the total

functions of each organization to the Board. The Board approved tax exempt

status for parcel ID 018 023 002 and 004 015 017 for 2004.





Page 2

Min12-04





Met with Mrs. Mead regarding the removal of homestead exemption for property

located at 5413 Old Dominion Road (Parcel ID 100 019 046). Mrs. Mead said she

purchased the property on Old Dominion Rd in 1999 and has lived there ever

since and the homestead exemption should never been removed. She said she

remarried in 2002 and said her husband went to the Tax Commissioner?s Office

and filed for homestead exemption for 6121 Stone Way. She said they continued

living at 5413 Old Dominion Road. She said they are currently separated. The

Board told Mrs. Mead the reason the homestead exemption has been removed from

the Old Dominion Rd property is Mr. Mead indicated on the homestead application

that they are residing at the Stone Way property. The Board did not take any

action for 2003; however, advised Mrs. Mead to file for homestead exemption for

2004 on the Old Dominion Road property, since she or Mr. Mead did not live on

the Stone Way property as of January 1, 2004



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

following:



2004 Map Splits: 7

2003 Appeal: 1(-)



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

following:



2001 Appeal: 1(-)

2002 Appeals: 3(-)

2002 Appeals: 10 (NC)



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

the following:



Freeport Applications: 4 Approved

Assessment Corrections: 1 (addition)





Adjourned 4:00PM.





MARTIN J. LAND

Secretary



APPROVED:____________________________________



__________ ___________ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor