Columbus, Georgia

MINUTES # 16-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 20, 2005,

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 Pat Hunter made a motion to approve Minutes # 15-05, Assessor Ann

Grantham seconded the motion, motion carried unanimously.



The Board signed assessment corrections for real estate.



The Board of Tax Assessors approved a development authority bond letter for

Riverstone Commercial Properties, LLC project for 2005.



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

approved:



Glynn ? 088 047 020

Frazier ? 089 031 005



Met with Ms. Harris representing the Pastoral Institute, Inc. requesting

non-taxability for property located at 1519 20th Street ( Parcel ID 028 019

013). Ms. Harris said the property is used as an office that provides

education, career counseling, and community support for public housing

occupants. She said the property is exclusively used for charitable purposes

and was used on January 1, 2005. She said the income funding is from grants

from the Housing Authority. The Board requested a field review.



Met with Mr. Hardman and Mr. Brandenburgh representing Pratt & Whitney

regarding Personal Property Freeport Account P0484201. Mr. Hardman told the

Board that Pratt & Whitney Columbus Engine Center overhauls engines for

V2500s. He named their clients and said they are trying to keep the cost as low

as possible. He said they overhaul ten engines a month. He said they have 500

local employees and a $25,000,000 payroll. He listed a number of contributions

they are making to the community. Mr. Hardman said they filed a 2004 personal

property return and the Freeport exemption application timely. He said they

inadvertently did not file all the required schedules resulting in the Board of

Tax Assessors denying 33% of their Freeport exemption. He said Pratt & Whitney

accepts responsibility for the mistake but contends that the penalty is much

too severe. He asked the Board to consider a less severe penalty. The Board

noted in their discussion that Pratt & Whitney did file a timely appeal and can

pursue the appeal to the Board of Equalization and Superior Court. The Board

upheld their original decision.





Page 2

Min16-05





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

following:



2005 Map Split: 1

2004 Appeals: 2(-)



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

the following:



Assessment Corrections: 1(+)

3(-)

Freeport Applications: 15 (Approved)



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