STATE OF GEORGIA, BIBB COUNTY, CITY OF MACON
                                              AD VALOREM TAX STATEMENT
                                                                              THOMAS W. TEDDERS, JR.
                                                                              TAX COMMISSIONER
             RUN DATE 09/02/2005         TAX YEAR = 2005                    OFFICE PHONE # 478-621-6500

          OWNER NAME         WESTMORELAND CARL E ETAL           ACCOUNT NUMBER    W28150-001
          PROPERTY ADDRESS   0404 LAMAR DR TAX DISTRICT      1
          100% VALUE          403,800      EXEMPTION CD      S1
          40% VALUE           161,520      MORTGAGE CD       
          MAP/ROUTE          M061-0065      MILL RATE 40.3827      MAP CODE          100 F212
          PROPERTY DESC      
          HOMESTEAD EXEMPTIONS                7,000.00
                                       STATE         COUNTY           CITY         SCHOOL
          BOND TAX                
          REGULAR TAX 39.88 2,440.24 3,133.49 2,673.01
          PENALTIES                
          TOTAL TAX 39.88 2,440.24 3,133.49 2,673.01
          SALES TAX CREDIT 481.87- 1,492.45-
          HTRG CREDIT 2.00- 101.39- 81.28- 138.39-
          NET TAX 37.88 1,856.98 1,559.76 2,534.62
          CURRENT AMOUNT DUE--------> 5,989.24
          
          
          
          
          
          
          
           .00
 
      
          NOTE 2: GROSS MILL RATE FOR 2005    52.7411
           REDUCTION IN MILL RATE FROM PRIOR YEAR SALES TAX 12.3584
           NET MILL RATE SET FOR 2005 40.3827
          
          
          
          
          

                          RETURN THIS PORTION WITH YOUR 2ND INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       2ND INSTALLMENT    DUE DATE                             AMOUNT PAID
                                           AMOUNT
               2005     W28150-001    2,994.63        11-15-2005
  
                  INTEREST ACCRUES AFTER 11-15-2005     
 
                  WESTMORELAND CARL E ETAL
                  5300 ZEBULON RD
                  APT 3107   
                  MACON GA 31210-9115   

                          RETURN THIS PORTION WITH YOUR 1ST INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       1ST INSTALLMENT    DUE DATE          TOTAL DUE          AMOUNT PAID
                                           AMOUNT
               2005     W28150-001    2,994.61        10-07-2005     5,989.24
 
                  INTEREST ACCRUES AFTER 11-15-2005                 
 
                  WESTMORELAND CARL E ETAL
                  5300 ZEBULON RD
                  APT 3107
                  MACON GA 31210-9115