Columbus, Georgia

MINUTES # 01-04



The Columbus, Georgia, Board of Tax Assessors met Wednesday, January 7, 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.



Chief Appraiser Martin Land advised the Board GA Code 48-5-298 states the

election of a chairman of the Board and the election of a secretary shall be

the first order of business at the first meeting of the Board for each year.

Assessor Ann Grantham made the motion to nominate Assessor Lawton Grantham to

be the Chairman, motion seconded by Assessor Pat Hunter, carried unanimously.

Assessor Ann Grantham made the motion to nominate Martin Land to be the

Secretary, seconded by Assessor Pat Hunter, carried unanimously.



Assessor Ann Grantham made a motion to approve Minutes # 49-03 , Assessor

Richard Stallings second the motion, motion carried unanimously.



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

approved:



Adams 130 002 009 Add. Info Requested

Jackson C 116 005 034 Approved

Jackson G 089 040 007 Approved

Scott 088 059 021 Approved

Medley 100 033 014 Approved

Perry 095 020 009 Approved

Decosta 083 027 074 Approved

Method 101 013 009 Approved

Foster 082 043 006 Approved

Mikell 113 013 112 Approved.

Jones 095 045 096 Approved



The Board reviewed a letter from Howard Frey of Siemens Financial Services,

Inc. regarding a late filing penalty. The Board took no action.



The Board also reviewed a letter and a request for non-taxability from J.

Scarborough CPA for Calvary Christian Life Ministries regarding the 2nd floor

(Parcel ID 189 017 012) and personal property for the year 2004 that was

leased to Vulcan. Vulcan?s lease was terminated on December 31, 2003. The Board

is requesting a field review.





Page 2

Min01-04





Met with Pastor Swinney, Ms Kendall and Mr. Miles representing St. James

African Methodist Episcopal Church of Columbus Georgia requesting

non-taxability for properties located at 1026 6th Ave, 1011 7th Ave, 613 10th

St and 1022 6th Ave. They said that the properties will be used for parking and

are presently under construction. The Board is requesting a field review.





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

following:



2004 Map Splits: 1



The Board approved a request for non-taxability for parcel ID 017 016 003 for

2003 that was field reviewed by the Commercial Division.





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

the following:



Assessment Corrections: 3 (+)

4(-)

Appeals: 5(-)







Adjourned 3:00PM.







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