Columbus, Georgia

MINUTES # 10-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, March 13, 2002, at

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

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

Land. Assessor John Kendrick was absent.



Approved Minutes # 09-02.



The Board also approved an assessment correction.



Met with Ms. Cobb and Mr. Robinette representing Pierce Chapel United Methodist

Church requesting non-taxability for property located at 8095 Blackmon Rd. Ms.

Cobb said the church purchased the property in June 2000 and they started

clearing some of the land last week for expansion of the church. She said they

were not using the land on January 1, 2001 and 2002. Ms. Cob and Mr. Robinette

furnished the Board with a plat dated February 15, 2002 combining parcel ID 103

001 031 and 103 001 027. The Board advised the property had to be used for

religious purposes on January 1 to be eligible for tax exempt status for the

current year. Assessor Stallings made a motion to approve tax exempt status for

2001 and 2002. The motion died for lack of a second. The Board took no action.



Ms. Horne representing Ronald McDonald House appeared before the Board

requesting non-taxability for property located on Hamilton Road. Ms. Horne said

they have complied with the Board?s previous request to have the land located

adjacent to the already tax exempt property, transferred into the Ronald

McDonald House Charities of West Georgia, Inc.?s name and plated into one

parcel. The Board advised Ms. Horne to complete the request for non-taxability

and return the form to the Tax Assessors? Office.



Met with Mr. Real regarding his personal property account # 05923801. Mr. Real

said he opened the construction business in February 1999 and worked out of his

house. He said he went out of business in October 2000 when he started teaching

at Jordan High School. He said when they went out of business his partner,

Scott Mettlock, took the business assets and moved out of state. Mr. Real said

that he is requesting the assessment be removed for 2001. He said his wife at

the time took care of the business matters, so he did not know why she paid the

2000 taxes and a return was not filed. Assessor Stallings made a motion to

removed the assessment for 2001. The motion died for lack of a second. The

Board took no action.







Page 2

Min10-02.



Met with Pastor Sikes, Mr. Sikes, Mrs. Caldwell, Mr. and Mrs. Tyler

representing First Church of God of Columbus regarding a request for

non-taxability for property located at 6311 Gateway Court. Pastor Sikes

explained that the church planned to sell a part of the church property and had

the property surveyed, but the sale did not occur. She said the church decided

to keep the property and is requesting tax exempt status. The Board explained

that this property is now a separate parcel and was not used for religious

purposes on January 1, 2002; therefore it would not qualify for tax exempt

status. The Board also advised to have the property replatted combining it with

the property where the church building is located and apply for tax exempt

status for the year 2003.



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

following:



2001 Appeal: 1 (NC)

2002 Demos: 108



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

following:



2001 Appeals: 3(-)

1(NC)

2001 Lt Appeal: 1(No Action)

2001 Map Split: 1

2002 Permits: 26

Transfers/Reval: 7

Land Reval: 1



The Board also signed the request for non-taxability for parcel ID 004 005

016X (Ralston-GEAC, LLC) for year 2002.



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

the following:



Assessment Corrections: 2 (+)

3 (-)

Freeport Applications: 3 Appr



Adjourned 4:10PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ _Absent___ __________ ____________ ___________

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

Chairman Assessor Assessor Assessor Assessor