Columbus, Georgia

MINUTES # 03-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 23, 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 # 02-02.



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

approved:



072 007 017 Adams Approved

191 026 043 St. John Approved



Met with Mr. and Mrs. Thorpe and Mrs. Sergeant representing the Christian

Service Center requesting non-taxability for property located at 2400 Ft.

Benning Road (Parcel ID 062 055 015) Mr. Thorpe advised the Board that they

purchased the property in December of 2001 and it is currently being renovated.

He said there are four centers operating around the country, but they have not

begun their operation locally. He told the Board they were located close to Ft.

Benning and plan to minister to military family members and act as a home away

from home. He said they are not a church and do not hold church services. Mr.

Thorpe said they receive funding from individuals and churches from around the

country. The Board advised them since they were not operational on January 1,

2002, they would not be eligible for tax exempt status for 2002 and the Board

was not certain that the organization meets the criteria set forth in GA Code

to be exempt; however, he may apply for 2003. The Board denied the request for

tax exempt status for 2002.



Ms. Wise had an appointment with the Board of Tax Assessors regarding her

personal property account # 05948201 but did not appear.



Met with Ms. Williams, Treasurer, representing MCM Macedonia Christian

Ministries Inc., requesting non-taxability for properties located at 3645 and

3659 Cusseta Rd (Parcel ID 064 001 032 and 033). Ms. Williams told the Board

that the church sanctuary is located at 3645 Cussseta Rd and the building

located at 3659 Cusseta Rd is used for storage of church property and they plan

to build a fellowship on this property later. The Board requested a field

review.



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

following:



2001 Map Splits: 3



Page 2

Min#03-02



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

following:



2001 Map Splits: 13

2002 Map Splits: 1

Appeals: 1

2002 Transfers: 32



The Board approved tax exempt status for two requests for non-taxability for

Parcel ID 041 020 007 for 2002 and Parcel ID 027 014 001,002, 004, 005, 006,

007, 027 014 018, and 100 008 001 for 2001 which were reviewed by the

Commercial Division.



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

the following:



Assessment Corrections: 4(-)



Adjourned 4:05PM







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