Columbus, Georgia

MINUTES # 04-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 29, 2003,

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

Stallings, Ann Grantham and William Braxton present. Also present was Chief

Appraiser Martin J. Land.



Assessor Ann Grantham made a motion to approve Minutes #03-03, Assessor

William Braxton second the motion, motion carried unanimously.



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

approved:



Quinlan 100 045 004 Approved

Alvarez 109 001 123 Approved

Martin 109 001 119 Approved

Wright 089 024 022 Approved.

Rivera 071 034 012 Approved



Chief Appraiser Martin Land presented a request for non-taxability for property

located at 7320 Whitesville Rd owned by International Church of the Four Square

Gospel. They appeared before the Board last year and were advised to submit

another request for non-taxability for the year 2003. The Board reviewed the

information presented and Assessor Lawton Grantham made the motion to approve

tax exempt status for the year 2003, Assessor Ann Grantham second the motion,

motion carried.



Chief Appraiser Martin Land also presented assessment corrections and appeals

for the Personal Property Divison, which were reviewed and approved by the

Board of Tax Assessors:



Assessment Corrections: 7(-)

1(+)

Appeals: 2(-)



Assessor Richard Stallings recused himself from the meeting with Mr. and Mrs.

Gilbert and left the meeting before the Gilberts entered the Board Conference

Room.



Met with Mr. and Mrs. Gilbert regarding the valuation of property located at

2030 Ft Benning Road. Mrs. Gilbert said the land in the rear was not as

valuable as the frontage on Fort Benning Road. She said it had drainage

problems and topo problems. She said the rear building was vacant, in very poor

condition and could not be rented. She said she received $200 a month rent or

$2,400 in the last ten years for the rear building. Mrs. Gilbert said 50% of

the income goes for taxes and insurance. She said she would like someone to

inspect the property. The Board advised her to make a tax return for 2003 and

somebody would inspect the property. The Board would then review the value she

placed on the return and if they disagreed with her returned value, she

would be notified by an Official Tax Matter Notice in June of their valuation.

The Board informed Mrs. Gilbert if she does not agree with that value, she

could file a written appeal within 30 days from the date of the Official Tax

Matter Notice.



Assessor Stallings returned to the meeting.



Met with Mr. Cawthorne regarding his personal property account # 03633601. Mr.

Cawthorne said he went out of business in May 2001 and closed his business

license in August 2001. He said ?Tuesday Morning? moved into the building where

he was located at Cross Country Plaza. He said he called the Business License

Office and was told he did everything he needed to do. The Board advised him he

did not file a 2002 Personal Property Return stating what happed to the assets.

Mr. Cawthorne furnished the Board with invoices where he sold most of the

equipment for $3.00. He said the leasehold improvements and some other assets

were left in the building he moved out of. Assessor Richard Stallings made the

motion to remove the assessment for 2002, Assessor Ann Grantham second the

motion; motion carried.



Met with Mr. Johnson regarding his personal property account # 05938501. Mr.

Johnson told the Board he purchased a business license in 1999 to construct

wooden fences. He said it lasted about nine months. He said he received a

Personal Property Return, but did not know, he had to fill it out, since he had

gone out of business. He said some of his tools were stolen. He showed the

Board a police report showing $1,600 with the tools was stolen. Mr. Johnson

indicated he did not file an appeal because he moved on 10-31-2000 from

Plantation Road to 1632 Lokey Dr. The Board took no action.



Met with Mr. Kimbrough regarding his personal property account # 0619371. Mr.

Kimbrough said he or the machines were not in Muscogee County on January 1,

2002. He presented the Board with a letter from the manager from the Coastal

Mart located on 2nd Ave, stating the machines were removed December 31, 2001.

He also presented the Board with a copy of a Senate Bill stating the machines

were illegal in the State of Georgia as of January 1, 2002; however, he

acknowledged the time was extended until July 2002. Assessor Richard Stallings

made a motion to remove the assessment for 2002; Assessor William Braxton

second the motion, motion carried.



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

following:



2003 Map Splits: 2



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

following:



2001 Map Split: 1

2002 Map Split: 1

2003 Map Split : 1



Adjourned 4:10PM.





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