MINUTES # 03-08
The Columbus, Georgia, Board of Tax Assessors met Monday, January 28, 2008
at 9:00AM with Chairman William Braxton, Assessors Lawton Grantham, Richard
Stallings and Assessor Ann Grantham present. Also present was Commercial
Division Manager Linda King acting as Acting Secretary. Chief Appraiser Betty
Middleton was absent attending a Georgia Department Certification course. Also
absent was Assessor Pat Hunter.
Assessor Richard Stallings made the motion to approve Min#02-08; Assessor
Lawton Grantham seconded the motion; motion carried unanimously.
The Board reviewed and approved VA letters of application for VA homestead
exemptions for 2008 (see list attached).
The Board signed an assessment correction for real estate.
Met with Mr. Calhoun representing Holy Family Catholic Church ? Boland Kevin J.
Rev the Most as Roman Catholic Bishop Etal. requesting non-taxability for
properties located at 1233 Veterans Parkway, 1245 Veterans Parkway and 314 13th
Street (Parcel ID 018 012 006, 007 & 008). Mr. Calhoun stated that all parcels
were used for parking for Holy Family Catholic Church. However, Parcel ID 018
012 008 has half of the base of a full-size billboard. He said equal income is
received from this billboard by owners of Parcel ID 018 012 008 and 018 012
009. Approved for tax exempt status for Parcel ID 018 012 006 and 018 012 007
for 2008 with motion made by Assessor Lawton Grantham; seconded by Assessor Ann
Grantham; motion carried unanimously. Discussion of taxable status of Parcel
ID 018 012 008 continued with Mr. Calhoun due to the income derived from the
billboard. Various solutions were discussed. Action delayed on Parcel ID 018
012 008 pending further investigation into possible actions.
Met with Mrs. Cantrell representing Goodwill Industries of the Southern Rivers
Inc. requesting non-taxability for properties located on Lindsey Drive (Parcel
ID 068 075 001), at 2970 Glenbrook Dr (Parcel ID 068 075 002), 3201 Macon Rd
(Parcel ID 067 012 007) and 525 10th Ave (Parcel number unassigned for 2008).
The property known as 525 10th Ave was reviewed and approved pending completion
of map split separating parcel from Lance property. Assessor Lawton Grantham
made the motion to approve tax exempt status for 2008; Assessor Ann Grantham
seconded the motion; motion carried unanimously. The properties identified as
Parcel ID 068 075 001 and 002 were discussed: Residential zoning & use
(undeveloped residential subdivision lot) and the fact that the lots, while
contiguous, were not a part of the office park. Action delayed. The parcel ID
067 012 007 known as Cross Country Office Park was described by Ms. Cantrell: 2
tenants, 1 occupies 2 buildings; 1 occupies part of 1 building. One building
vacant, one portion of building vacant, one building Page 2
Min#03-08
occupied by Goodwill, one building used for storage by Goodwill. Ms. Cantrell
presented information about Goodwill as relates to current status, scope, 501C3
entity, articles of incorporation and other documents to establish viability as
tax exempt entity. She verified income is received from GMC and AFLAC. The
concept for the Office Park future development was presented in general terms
by Ms. Cantrell. Delay of decision pending research into taxation of only a
portion of the property.
Met with Mr. and Mrs. Elliott representing Morningside Baptist Church
requesting non-taxability for property located at 6115 Morningside Dr (Parcel
ID 082 042 003). Mr.and Mrs. Elliott said the property is used as Sunday School
rooms, storage and parking lot (already paved). Assessor Lawton Grantham made a
motion to grant tax exempt status for 2008; Assessor Ann Grantham seconded the
motion; motion carried unanimously.
The Board reviewed applications for non-taxability made by Health Service
Consultant Project Inc. Further information on sister companies was requested
by the Board before taking action.
Met with Mrs. Mary Webb and Mrs. Carol Webb regarding personal property
account # 05973201 for years 2000 through 2005. Mrs. Carol Webb presented a
document from the leasing agent of occupancy of building from 1999 to present
showing Mrs. Webb (Creative Cottage) as tenant from June to October 1999.
Discussion with Mrs. Carol Webb and Mrs. Webb of circumstances and events.
Assessor Richard Stallings made a motion to remove the assessments for 2000
thru 2005, Assessor Ann Grantham seconded the motion, motion carried
unanimously.
Met with Residential Division Manager Bob O?Brien, reviewed and approved the
following:
2008 Map Split: 6
2007 Map Split: 3
Met with Personal Property Division Manager Oliver Juhan, reviewed and approved
the following:
Assessment Corrections: 14(-)
Appeal: 1(-)
In depth discussion with Pers Prop Div Mgr Oliver Juhan of Cessna settlement.
Pers Prop Div Mgr Oliver Juhan to bring valued to Special Called Meeting on
Thursday, January 31, 2008. The Board of Tax Assessors requests that the
attorney be apprised of the meeting.
Com Div Mgr Linda King presented information from the Development Authority
regarding closed 2007 bond issues for the tax year 2008. The Board expressed
appreciation for the information.
Assessor Richard Stallings made a motion to adjourn. Adjourned 12:40PM.
LINDA E. KING
Acting Secretary
APPROVED:____________________________________
__________ ______________ ____________ _____________
__Absent___
W B Braxton L E Grantham Jr R L Stallings A C
Grantham P B Hunter
Chairman Assessor Assessor
Assessor Assessor
Attachments
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