Columbus, Georgia

MINUTES # 02-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 12, 2005,

at 2:00PM with Assessors Richard Stallings, Ann Grantham, William Braxton and

Pat Hunter present. Also present was Chief Appraiser Martin J. Land. Chairman

Lawton Grantham was absent.



Assessor Richard Stallings made a motion to approve Minutes # 01-05, Assessor

William Braxton seconded the motion, motion carried unanimously.



The Board approved assessment corrections for real estate.



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

approved:



Andujar 191 010 015

Huson 058 019 024

Gardner 185 047 011

Weinbender 110 012 011



The Board reviewed requests for non-taxability submitted by Calvary Christian

Life Ministries, Inc. for Parcel ID 027 015 015, 027 015 016, P0575401 and 189

017 012X. The Board requested field reviews.



Met with Rev. Williams representing Love and Restoration Full Gospel Outreach

Church, Inc.

regarding a request for non-taxability for property located at 1500 5th Ave

(Parcel ID 017 016 004). Rev. Williams said the property is being used for

parking for the church. He said they acquired the property in 2002. He said he

received a bill for this property, but he thought it became exempt when he

applied for tax exempt status for the church. Rev. Williams was advised to pay

the 2004 taxes, since he did not make a request for non-taxability when he

received the 2004 tax bill. The Board requested a field check for the year 2005.



Mr. Bazier had an appointment with the Board of Tax Assessors, but did not

appear. ( Account # 06238501).



Met with Rev. Jacobs Jr. and Rev. Jacobs Sr. representing Calvary Assembly of

God of Columbus, Inc., regarding a request for non-taxability for property

located at 3924 Joyce St (Parcel ID 080 001 027). Mr. Jacobs said they bought

the property in 2003 from New Hope Revival Ministries, Inc. Mr. Jacobs said

they received a tax bill for 2003 but it had New Hope Revival Ministries Inc.?

name on the bill. He said they contacted New Hope Revival Ministries Inc. and

were told they would take care of







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Min02-05



it. Mr. Jacobs thought it was taken care of until they received a delinquent

tax bill recently showing Calvary Assembly of God of Columbus, Inc.?s name on

it. He said that was the reason they called

and were told to appear before the Board of Tax Assessors and request

non-taxability for the

property. The Board asked Mr. Jacobs to furnish copies of the bill that showed

New Hope Revival Ministries, Inc. as the owner. The Board delayed action until

a copy of the bill is furnished.



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

following:



2005 Map Split: 3



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

following:



2004 Map Split: 1



The Board reviewed the results of a field review by the Commercial Division for

parcel ID 071 006 010. Ms. King field checked the property, there was yellow

tape across two access points and ?No Trespassing? signs were posted. Ms. King

said she saw no evidence Columbus Technical College students were utilizing the

property for an open air classroom or lab. The Board denied tax exempt status

for the year of 2004.



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

the following:



Assessment Corrections: 7(-)

1(+)





Adjourned 3:45PM.





MARTIN J. LAND

Secretary





APPROVED:____________________________________



___Absent__ ___________ _____________ _____________

_____________

L E Grantham R L Stallings A C Grantham W B

Braxton P B Hunter

Chairman Assessor Assessor

Assessor Assessor