Columbus, Georgia

MINUTES #

47-03





The Columbus, Georgia, Board of Tax Assessors met Wednesday, December 3, 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 Richard Stallings made a motion to approve Minutes #46-03, Assessor

Ann Grantham second the motion, motion carried unanimously.



The Board voted to cancel the meeting on December 24, 2003 because of the

Christmas Holidays.



The Board reviewed a management plan submitted by Mr. Seth Harp and letter from

the Homeowner?s Association. The Board delayed action and is asking City

Attorney Clifton Fay to review the letter from the Homeowners Association and

give an opinion if the letter authorizes the homeowners to market timber can

override the restrictive subdivision covenant.



Met with Dr. Newsom regarding his conservation use application for property

located at 2424 Hubbard Rd (Parcel ID 192 013 008H). Dr. Newsom said part of

the problem was he does not understand the conservation use. He said he bought

the land in 1980 and had applied for the conservation use 10 years ago. He said

he thought the tax freeze would prevent the taxes from going up. He said he

does not let anyone cutting down the trees on his property. He said 10 years

ago he grew watermelon and he still has a grape orchard. The Board explained to

Dr. Newsom that he was denied the conservation use because he did not submit

the requested management plan that would show the primary use was for growing

trees or agricultural products. The Board explained to Dr. Newsom the tax

freeze is only applicable to his house and 2 acres. Dr. Newsom asked if he sold

the property would the covenant be breached and he was told it would be

breached. He said he now has a better understanding of the conservation use.

The Board acted on his appeal and denied his request for conservation use.



Met with Mr. King, Mr. Johnson and Mr. Dysek representing Nazareth Baptist

Church Inc. requesting non-taxability for parcel ID 049 010 010X and 049 009

021. They said the church purchased the properties last year and the properties

were being used for church purposes. They said the building was used for

storage and a food and clothing distribution center for 2003. The Board

requested a field review.







Page 2

Min47-03



Ms. Black, CPA, appeared before the Board representing The Mill Store regarding

a personal property account 05678501. Ms. Black said the inventory had been

over appraised for the years 2001 and 2002 and was asking the Board to make an

adjustment. She said part of the inventory that was appraised in Muscogee

County was reported in other counties. She presented the Board with the

returns and a breakdown of the inventory by counties. She said the owner

received the Official Tax Notices and tax bills and he paid the bills. She said

she was not aware until recently that the inventory was over appraised. She

said she realized a valid appeal did not exist, she was pleading with the Board

for an adjustment for the years 2001 and 2002. The Board took no action, since

a timely appeal was not filed.



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

following:



2003 Map Splits: 3

2003 Valuation Changes: 2



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

the following:



Assessment Corrections: 4(+)

4(-)

Appeals: 29(-)

3(+)

2(NC)



Adjourned 4:05PM.







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