STATE OF GEORGIA, BIBB COUNTY, CITY OF MACON
                                              AD VALOREM TAX STATEMENT
                                                                              THOMAS W. TEDDERS, JR.
                                                                              TAX COMMISSIONER
             RUN DATE 08/16/2002         TAX YEAR = 2002                    OFFICE PHONE # 478-621-6500

          OWNER NAME         EPPS JAMES A III &           ACCOUNT NUMBER    E11850-001
          PROPERTY ADDRESS   4585 OXFORD CIR TAX DISTRICT      2
          100% VALUE          158,800      EXEMPTION CD      S1
          40% VALUE           63,520      MORTGAGE CD       76(NOTE 1)
          MAP/ROUTE          L052-0199      MILL RATE 32.9445      MAP CODE          214 6
          PROPERTY DESC      
          HOMESTEAD EXEMPTIONS                7,000.00
                                       STATE         COUNTY           CITY         SCHOOL
          BOND TAX                 73.21
          REGULAR TAX 15.38 979.74 892.95
          LATE FILING PENALTY                
          TOTAL TAX 15.38 979.74 966.16
          SALES TAX CREDIT 89.94-
          HTRG CREDIT 2.00- 125.94- 126.39-
          NET TAX 13.38 763.86 839.77
          CURRENT AMOUNT DUE--------> 1,617.01
          
          
          
          
          
          
          
           .00
 
      
          NOTE 2: GROSS MILL RATE FOR 2002    34.5358
           REDUCTION IN MILL RATE FROM PRIOR YEAR SALES TAX 1.5913
           NET MILL RATE SET FOR 2002 32.9445
          
           NOTE 1
          IF MORTGAGE CODE
          IS PRESENT, YOUR MORTGAGE
          COMPANY HAS BEEN NOTIFIED

                          RETURN THIS PORTION WITH YOUR 2ND INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       2ND INSTALLMENT    DUE DATE                             AMOUNT PAID
                                           AMOUNT
               2002     E11850-001    808.49        11-15-2002
  
                  INTEREST ACCRUES AFTER 11/15/2002     
 
                  EPPS JAMES A III &
                  EPPS CHRISTINE H
                  4585 OXFORD CIR   
                  MACON GA 31210-3101   

                          RETURN THIS PORTION WITH YOUR 1ST INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       1ST INSTALLMENT    DUE DATE          TOTAL DUE          AMOUNT PAID
                                           AMOUNT
               2002     E11850-001    808.52        09-26-2002    
 
                  INTEREST ACCRUES AFTER 10/25/2002                 
 
                  EPPS JAMES A III &
                  EPPS CHRISTINE H
                  4585 OXFORD CIR
                  MACON GA 31210-3101