Columbus, Georgia

MINUTES # 34-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, August 28, 2002,

at 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 Richard Stallings made a motion to approve Minutes #33-02, Assessor

Ann Grantham second the motion, motion carried unanimously.



The Board of Tax Assessors also approved assessment corrections.



The Board reviewed and approved an application for historic exemption for

parcel ID 003 021 003.



The Board approved conservation use values for parcel ID 178 003 018, 178 003

018A, 178 003 037, 178 003 039, 176 001 001, and 175 001 003 for 2002.



Met with Mr. Henderson and Mr. Edmondson representing Grace Baptist Church

requesting non-taxability for property located at 8580 Warm Springs Rd (Parcel

ID 127 001 005). Mr. Henderson and Mr. Edmondson said the church purchased the

property about 2 years ago and it is located next to the other church property.

They said the Food Service Manager lives in the house on the property and he

does not pay rent, it is part of his compensation package. They said the

property will be vacated in December and will be used for church functions. The

Board delayed action until a written request for non-taxability is filed with

the Board of Tax Assessors and a field check is completed.



Met with Mr. Trim regarding his personal property account # 04647501. Mr. Trim

said he sold Bibles and other religious books. He said he closed his business

license in December 2000. He said he went out of business because the building

he leased was being renovated to loft apartments Mr. Trim told the Board he

sold some of his inventory, he gave part of it away and converted some to

personal use. Assessor Richard Stallings made a motion to remove the assessment

for 2002, Assessor William Braxton second the motion, motion carried with

Assessor Lawton Grantham dissenting.



Met with Mr. Heflin regarding his personal property account # 06067201. Mr.

Heflin said they started ?Quality Design?, an auto detail and body shop, in

February 2000. He said they were operating at 1410 10th Ave, but the business

never got of the ground. He said he had a letter from the landlord stating that

he was not renting the building on 10th Ave as of June 30, 2001. Mr. Heflin

said he did not file in 2001 or 2002, because he never received the personal

property return. He said he closed the business license November 2, 2001 and

opened another detail and body shop on Buena Vista Road with the name ?Top

Notch?. The Board took no action for 2001. Assessor Richard Stallings





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Min34-02



made a motion to remove the assessment for 2002 on the ?Quality Design?

account because the assets are assessed on the ?Top Notch? account. Assessor

Ann Grantham seconded the motion. The motion passed but Assessor Lawton

Grantham dissented.



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

following:



2002 Map Splits: 5



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

following:



2002 Map Split: 4

Appeals: 2(-)

39(NC)



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

the following:



Assessment Corrections: 24(-)

2(+)

Appeals: 2(-)

1(NC)



Adjourned 4:40PM.







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