Columbus, Georgia

MINUTES # 15-05



The Columbus, Georgia, Board of Tax Assessors met Wednesday, April 13, 2005,

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 William Braxton made a motion to approve Minutes # 14-05, Assessor Pat

Hunter seconded the motion, motion carried unanimously.



The Board of Tax Assessors approved a development authority bond letter for

Columbus Park East, LLC project for 2005.



Chief Appraiser Martin Land presented the Board with two requests for

non-taxability for parcels ID 004 015 010 & 015 owned by St. Luke United

Methodist Church. They requested Mr. Mize to appear before the Board.



The Board reviewed a letter of appeal for parcel ID 181 007 004, however,

determined the letter of appeal was late.



The Board reviewed information furnished by Larry Dixon, Personal Property

Auditor regarding the purchase of postage stickers, which can be purchased

electronically. According to a USPS representative there can be no cheating

with the system in use. If a parcel of mail is not deposited on the date of

purchase of the sticker, they will send it back to the addressee and if the

package is 1 lb. or greater, the addressee will be notified to pick up the

package in person. The Board adopted a policy of accepting the postage sticker

date as a valid mailing date.



Met with Mr. Golphin representing Peters Chapel AME Church, Inc. requesting

non-taxability for property located at Steam Mill Road. Mr. Golphin said the

church has not used the property yet and it was not used on January 1, 2005. He

said they plan to build a sanctuary and a fellowship hall on the property. The

Board requested a field review.



Met with Mrs. Thomason and Mr. Spano representing Ken Spano Charitable

Foundation Inc. regarding a request for non-taxability for property located at

3604 Macon Rd # 6. Mrs. Thomason told the Board Mr. Spano left the property in

his will to Ken Spano Charitable Foundation, Inc. She said it helped local

charities and has made contributions to the Valley Rescue Mission and Girls

Club. She said the Ken Spano Charitable Foundation, Inc. is a 501(3)c

organization. She said the





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Min15-05





property will be sold at a later date. She furnished the Board with a copy of

the articles of incorporation, a copy of Mr. Spano?s will and a copy of the

assignment of leases and rents from Joseph K. Spano?s estate to Ken Spano

Charitable Foundation, Inc. She said the tenants in the Market Place Shopping

Center are paying rent to the foundation. Assessor Richard Stallings made a

motion to deny the request for non-taxability; Assessor Ann Grantham seconded

it. Motion carried unanimously.



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

following:



Data Corrections: 2



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

following:



2005 Map Split: 1



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

the following:



Assessment Corrections: 1 (-)

Freeport Applications: 17 (Approved)

1 (Disapproved)



The Board discussed a personal property court case.





Adjourned 5:05PM.







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