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         JILES EMORY S JR & MERLENE D          ACCOUNT NUMBER    J13960-001
          PROPERTY ADDRESS   0116 KAYLA DR TAX DISTRICT      2
          100% VALUE          125,900      EXEMPTION CD      S1
          40% VALUE           50,360      MORTGAGE CD       06(NOTE 1)
          MAP/ROUTE          K013-0087      MILL RATE 32.9445      MAP CODE          102 A11
          PROPERTY DESC      
          HOMESTEAD EXEMPTIONS                7,000.00
                                       STATE         COUNTY           CITY         SCHOOL
          BOND TAX                 58.04
          REGULAR TAX 12.09 751.62 685.04
          LATE FILING PENALTY                
          TOTAL TAX 12.09 751.62 743.08
          SALES TAX CREDIT 69.00-
          HTRG CREDIT 2.00- 125.94- 126.39-
          NET TAX 10.09 556.68 616.69
          CURRENT AMOUNT DUE--------> 1,183.46
          
          
          
          
          
          
          
           .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     J13960-001    591.73        11-15-2002
  
                  INTEREST ACCRUES AFTER 11/15/2002     
 
                  JILES EMORY S JR & MERLENE D
                  116 KAYLA DR
                     
                  MACON GA 31216-5936   

                          RETURN THIS PORTION WITH YOUR 1ST INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       1ST INSTALLMENT    DUE DATE          TOTAL DUE          AMOUNT PAID
                                           AMOUNT
               2002     J13960-001    591.73        09-26-2002    
 
                  INTEREST ACCRUES AFTER 10/25/2002                 
 
                  JILES EMORY S JR & MERLENE D
                  116 KAYLA DR
                  
                  MACON GA 31216-5936