Columbus, Georgia

MINUTES # 38-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, September 25,

2002, at 2:00PM with Chairman Beatrice Breaux, Assessors Lawton Grantham,

Richard Stallings and William Braxton present. Also present was Chief Appraiser

Martin J. Land. Assessor Ann Grantham was absent.



Assessor Lawton Grantham made a motion to approve Minutes #37-02, Assessor

Richard Stallings second it, motion carried unanimously.



The Board approved assessment corrections for real estate.



Met with Ms. Colwell, Mr. Tyler and Mrs. Wright representing First Church of

Columbus, Inc. requesting non-taxability for property located at 6301 Gateway

Road (Parcel ID 110 002 003A). They said the lot has been replatted and the

church is using it for church purposes. They requested tax exempt status for

2003, since the plat was recorded in 2002. The Board requested a field review

after January of 2003.



Met with Mr. McHan regarding the value of his property located at 2203 Marion

Street (Parcel ID 184 024 004). Mr. McHan said his property is appraised higher

than some of the other houses in the area. He said he moved his office from

4th Ave to the Marion Street location. He said adding vinyl siding should not

increase his value. The Board delayed action until the Commercial Division

brings in a recommendation.



Mr. Williams had an appointment with the Board of Tax Assessors, but did not

appear (Account # 05576101).



Met with Mr. Crowley and Mr. Rothschild representing Columbus Technical College

Foundation, Inc. requesting non-taxability for parcel ID 071 006 009 and 072

003 001. Mr. Rothschild told the Board that Columbus Technical College

Foundation, Inc. is a non-profit 501(c)(3) public charity organization. He

furnished the Board with a list of the Board of Trustee members and a copy of a

letter from the Internal Revenue Service stating tax exemption from federal

income taxes under section 501(a). Mr. Rothschild said the rental contract he

mentioned last time he appeared before the Board has been rescinded and no rent

was collected or will be collected. He said the facilities will be used for a

botanical garden and a learning center for Columbus Technical College students

and will be available to the general public. The Board asked Mr. Rothschild to

furnish copies of the articles of incorporation, the charter and by-laws for

Columbus Technical College Foundation, Inc. The Board delayed the decision

until the information is furnished.





Page 2

Min38-02





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

following:



2002 Map Splits: 2

2002 Appeals: 47 (NC)

134 (-)

4(+)

2001 Appeal: 1





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

following:



2002 Map Split: 4

2001 Map Split: 1





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

the following:



Assessment Corrections: 6(-)





Adjourned 4:35PM.







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