Columbus, Georgia

MINUTES # 05-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, February 6, 2002,

at 2:00PM with Chairman Beatrice Breaux, Assessors John Kendrick, Lawton

Grantham and Ann Grantham present. Also present was Chief Appraiser Martin J.

Land. Assessor Richard Stallings was absent .



Approved Minutes # 04-02.



The following VA letter of application for VA exemption was reviewed and

approved:



111 012 003 Bryant Approved



Met with Rev. Kim and Mrs. Kim representing Korean Full Gospel Church of

Columbus requesting non-taxability for property located at 4702 Sedgefield Dr

(Parcel ID 069 004 022). Rev. Kim said the church purchased the property in

February 2001, they moved in March 2001 and it is being used as a parsonage.

The Board requested a field review.



Met with Pastor Spellmann representing International Church of the Four Square

Gospels requesting non-taxability for properties located at 7320 Whitesville Rd

(Parcel ID 190 002 003) and 3536 13th Avenue (Parcel ID 030 016 001X). Pastor

Spellman told the Board that part of the property located at 3536 13th Ave

(Parcel ID 030 016 001X) had previously been rented but all of the property is

used as a parsonage beginning August 2001 and no income is received. The Board

requested a field review. Pastor Spellman said they were planning to build a

church on the property located at 7320 Whitesville Rd which should be completed

by July 2002. The Board advised him to reapply for non-taxability next year

when the church is built and is used as a church.



Met with Mr. Lamberson regarding his personal property account #

B1471991.Mr.Lamberson presented a bill of sale showing that he sold the boat in

2001. He said the 2001 assessment was incorrect and that the boat is being

valued as a 1998 boat instead of 1989. The Board approved changing the value

from $13,797 to $4,550 and deleted the account for 2002.



Met with Rev. Gilyard, Mrs. Patterson and Mr. Anderson representing Christian

Fellowship Church International requesting non-taxability for property located

at 1748 and 1750 Boxwood Place (Parcel ID 067 022 019 & 027). Rev. Gilyard said

they have prayer meetings on the property and planned a









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revival, but the storm split the tent on December 14, 2001. He said the

property was being used for religious purposes as of January 1, 2002 and they

plan to start construction of the new church building in 60 days. The Board

approved tax exempt status for 2002.



Residential Division Chief Bob O?Brien, reviewed and approved the following:



2001 Map Splits: 1

2002 Map Splits: 6



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

following:



2001 Map Split: 3



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

the following:



Assessment Corrections: 9(-)

4(+)

Appeals: 7(NC)

Late Appeal: 1(NC)







Adjourned 4:05PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ __________ __________ _ Absent_____ ___________

B H Breaux J P Kendrick L E Grantham R L Stallings A C

Grantham

Chairman Assesso Assessor Assessor

Assessor