Columbus, Georgia

MINUTES

# 26-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, July 3, 2002, at

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

and William Braxton present. Also present was Chief Appraiser Martin J. Land.

Assessor Lawton Grantham was absent.



Assessor Ann Grantham made a motion to approve Minutes # 25-02, Assessor

William Braxton second the motion, motion carried unanimously.



The Board signed the requests for non-taxability for parcel ID 181 025 018

denying tax exempt status for 2001 and approving tax exemption for the year

2002.



Met with Mr. McBride and Mr. Ward representing Central Assembly of God, Inc.

requesting non-taxability for property located at 1500 12th Ave (Parcel ID 027

022 015). Mr. McBride and Mr. Ward said that the preacher was supposed to come

but was unable to attend the meeting. They said they did not know how to

complete the tax exempt form. They said the property is vacant land and it is

not being used for anything. The Board explained that the property has to be

used for religious purposes on January 1 to qualify for tax exempt status. The

Board advised them to begin using the property for church purposes and reapply

for tax exemption for 2003. The Board took no action.



Met with Mr. Cox regarding homestead exemption for his property located at 9800

County Line Rd. Mr. Cox told the Board he was a retired Methodist minister and

relocated from Albany, GA. He said his house in Albany had flooded twice and

after the second time his daughter, who also lives in Columbus, talked him into

relocating here and gave him land to build a house. He said he built his house

and moved into it on December 12, 2000, but was denied homestead exemption in

2001 because the Certificate of Occupancy was not issued until January 9, 2001.

He said he did not appeal in 2001 because he was being taxed for an unfinished

assessment. He told the Board he thought he had reapplied for homestead in

2002, but he had no receipt showing he had filed and was asking for the Board?s

mercy. The Board explained in order to receive homestead exemption you have to

apply between January 1 and May 1 and meet the qualifications set forth in

Georgia law. The Board advised Mr. Cox to be sure to mark his calendar to apply

for the homestead exemption in 2003. The Board took no action.



Met with Residential Appraiser Wayne Morris, reviewed and approved the

following:



2002 Map Split: 1

2002 NBHD Revaluation: 1









Page 2

Min26-02



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

the following:



Assessment Corrections: 3(+)

9(-)

Freeport Applications: 1



Personal Property Div Chief Juhan advised the Board that the owner of Personal

Property Account # 06195701 had submitted a US Postage cancellation proof

showing that the personal property return and Freeport application were timely;

however, the detailed information supporting their request for Freeport

exemption was not submitted timely. Assessor Richard Stallings made the motion

to grant only 66% of the requested Freeport exemption and Assessor Ann Grantham

seconded the motion; the motion carried with Chairman Breaux dissenting.



Adjourned 3:40PM.





MARTIN J. LAND

Secretary





APPROVED:____________________________________



__________ ___Absent___ ___________ ____________

_______________

B H Breaux L E Grantham R L Stallings A C Grantham

William B. Braxton

Chairman Assessor Assessor Assessor

Assessor