Columbus, Georgia

MINUTES # 47-01



The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 5, 2001,

at 2:00PM with Chairman Breaux, Assessors Kendrick, Love, Grantham and

Stallings present. Also present was Chief Appraiser Martin J. Land.



Approved Minutes # 46-01.



The Board approved assessment corrections for real estate.



The Board also approved the conservation use values for parcel ID 154 001 020

and 002.



Met with Rev. Gilyard and Mrs. Patterson representing Christian Fellowship

Church International requesting non-taxability for property located at 1748 and

1750 Boxwood Place (Parcel ID 067 022 019 and 027). Rev. Gilyard said the

church purchased the properties on December 15, 2000; in April they put up a

tent and are having prayer meetings on Fridays and Sundays. He said in about 45

days they plan to start construction of a church sanctuary, a day care center

and Sunday school classrooms on the property. He told the Board they were not

using the property for church purposes until April 2001. The Board denied tax

exempt status for 2001 and told Rev. Gilyard to apply for the year 2002.



Mr. Hutto had an appointment with the Board of Tax Assessors regarding the

valuation of his automobile, but did not appear.



Met with Rev. Rayley and Mr. Massey representing Victory Drive Church of God

requesting non-taxability for property located on Victory Drive (Parcel ID 062

042 038) and property located at 18 Mason Drive (Parcel ID 062 042 003). Rev.

Rayley and Mr. Massey said parcel ID # 062 047 038 is a parking lot for the

Victory Drive Church of God and was being used on January 1, 2001. They said

Parcel ID 062 047 038 was used as a parsonage on January 1, 2001. The Board

approved tax exempt status for both parcels for 2001.



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

following:



2001 Map Splits: 5















Page 2

Min47-01



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

following:



2001 Map Split: 2



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

the following:



Assessment Corrections: 14 (-)

Appeals: 6(-)

1(NC)



Adjourned 4:00PM.





MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ __________ __________ ____________ ___________

B H Breaux P K Love J P Kendrick L E Grantham R L Stallings

Chairman Assessor Assessor Assessor Assessor