Columbus, Georgia

Georgia's First Consolidated Government

Post Office Box 1340
Columbus, Georgia, 31902-1340
(706) 653-4013
fax (706) 653-4016
Council Members


MINUTES

# 49-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 18, 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 Ann Grantham made a motion to approve Minutes #48-02, Assessor

Richard Stallings second the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



Met with Attorney Rothschild, Mr. Jones and Ms. Marlow representing Columbus

Technical College Foundation Holdings LLC, regarding questions concerning

non-taxability for the property located at 4629 Kolb Ave. He told the Board

Columbus Technical College Foundation Holdings LLC. is a non-profit

organization. He said they were established to purchase property to be used by

Columbus Technical College. Mr. Rothschild said the Foundation purchased the

property this year and they plan to sell it to Columbus Technical College. He

said the house on the property will be torn down before January 1, 2003 and

used as a parking lot for the students. Mr. Rothschild asked the Board if there

is anything he needs to do to ensure the property would qualify for tax exempt

status for 2003. The Board told Mr. Rothschild they were not sure if the

property would qualify for tax exempt status, but if they determine the

Foundation qualifies, the property must be in use on January 1, 2003. The Board

delayed action until they can examine the Georgia Code to determine the

Foundation qualifies for tax exempt status.



Met with Rev. Wilhite and Mr. Smith regarding property located at 7620 Old Moon

Rd. Rev. Wilhite told the Board that they had not received all the information

regarding the ownership and operations of Calvary Christian School. He told the

Board the school is owned by the Calvary Christian Church and the property is

used for educational and religious purposes. He told the Board they moved a

storage building on the property they are requesting non-taxable status also

the property has nature trails. He furnished the Board with a secondary field

trip schedule for 2003. After much discussion the Board delayed action to

discuss it further at the next meeting.



Met with Mr. Corbett regarding his personal property account # 06184491. He

said he did not understand the personal property form and his accountant told

him he did not have to file. He said when he bought his business license, he

used the same situs address as the previous owner. He said







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Min49-02



the previous owner told him to use this address. He told the Board he bought 5

machines and paid $500 for them. He said when he received the tax bill he

thought it was for his real estate. He told the Board in February 2002 he

changed the description on his business license from ?Amusement/Recreation

Service? to ?Carpentry Contractor?. The Board advised him he did not file a

personal property return or filed an appeal when he received his Official Tax

Notice; therefore, he did not have a valid appeal. The Board took no action.



Met with Mrs. McBride representing Trinity Temple Assemblies of God, Inc.

requesting non-taxability for property located at 3026 12th Ave. Mrs. McBride

said the property is used as part of the church ministry and a meeting place

for the Royal Rangers, who are a boys group similar to the Boys Scouts. She

said they meet every Wednesday and some Sundays. The Board requested a field

review.



Met with Rev. Huling and Mr. Frank representing St. James Missionary Baptist

Church requesting non-taxability for property located at 5210 and 5216 St.

James St. Rev. Huling said they used the property as an Outreach Center for

outreach ministry and the vacant lot is used for parking. The Board requested a

field review.



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

following:



2003 Map Splits: 2



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

following:



2002 Map Split: 2

2001 Map Split: 1



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

the following:



Assessment Corrections: 5(-)

3(+)

Appeal: 1(-)





Adjourned 4:45PM.







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

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