Columbus, Georgia

MINUTES # 45-03



The Columbus, Georgia, Board of Tax Assessors met Wednesday, November 12, 2003,

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 Ann Grantham made a motion to approve Minutes #44-03, Assessor Pat

Hunter second the motion, motion carried unanimously.



The Board approved soil conservation values for parcel ID 141 002 005, 102 001

006B and 141 002 004H for 2003.



Mr. French, Church Administrator for North Highland of Assembly of God,

appeared before the Board requesting non-taxability for property located at

7041 Moon Rd (Parcel ID 081 042 001). He said the church acquired the property

in 1977 and they have not paid any taxes on this property. He said the property

is used for overflow parking, Royal Rangers, golf and concert parking. The

Board told Mr. French they understand that the property is for sale. Mr. French

acknowledged it is available for sale. He told the Board that the church

donated the right-of-way for Whittlesey Road when Ben Carter developed Columbus

Park Crossing Shopping Center. The Board advised Mr. French that the primary

use of the property is one of the main factors that determine if the property

qualifies for tax exempt status. The Board told Mr. French if he wishes to

appeal the valuation or taxability of the property, he needs to file a written

appeal with the Board of Tax Assessors within 30 days from the date of the

Official Tax Matter Notice. The Board delayed action on his request for

non-taxability.



The Board reviewed a proposed settlement agreement for a pending personal

property court case and rejected the proposal.



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

following:



2002 Map Splits: 1

2003 Map Splits: 2



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

following:



2003 Map Splits: 3









Page 2

Min45-03





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

the following:



Assessment Corrections: 2 (NC in Value)

Appeals: 12 (-)

1(+)

1(NC)







Adjourned 4:15PM.







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