PAULDING COUNTY, BOARD OFTAXASSESSORS  Meeting Minutes August 28, 2024  CALLTOORDER: INVOCATION: PRESENT:  The Paulding County Board of Tax Assessors heldi its regular meeting on Wednesday, August 28, 2024, att the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m.  Chairman Johnny McBurrows  Ina attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson via Zoom, Member Gary Spinks, Member Lydia Rollins, Member Gary Griswell, Chief Appraiser James Stokes, Jr. and Board Secretary Deanna Morrison.  MINUTES OF THE PREVIOUS MEETING:  Chairman Johnny McBurrows moved the minutes of August 21, 2024, be approved  as presented, Member Lydial Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Chief Appraiser Stokes presented the following items for thel Board's consideration:  GENERALCORRESPONDENCETOTHE: BOARD: 2024TAXPAYER. APPEAL- WITHDRAWN:  Name  Account 56478 86444 33311 79253  Bragg, Mary C&. Jimmy DAloisio, Leanal L. Dombi, Martin & Linda Jobarteh, Lamin &. Jawo, Wuri NEW BUSINESS:  Jordan, Derek. James Laird, Billy & Annette Sharp, Mary Beth & William Kevin White, Johnny W.  7962 33321 52606 75623  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with No-Change in Value GEORGIA DEPARTMENT OF AUDITS. AND ACCOUNTS: 2023 SALES RATIOSTUDY  Chief Appraiser Stokes presented board members with the 2023 Sales Ratio Study as submitted by the Georgia Department of Audits and Accounts. Paulding County passed the study in all areas and] has an overall ratio of 39.83 allowing, Paulding County to collect on public utility property atar rate of 40j percent. Member Gary Spinks made a motion toa approve the 2023 Department of Audit and Accounts/ 2023 Sales Ratio Study as presented, Member Lydia  Rollins second.  Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  2024TAXPAYER. APPEALS! FORWARDEDTOTHE: BOARD OF EQUALIZATION:  Name Perkins, David T. Jawessentials, Inc. Card, Bonnie A. Iwan, Emma K. Oluwadipe, Temitope Oluwasegun Simmons, Douglas E. Ezi,] David A. Gonzalez, Alexandra. J.  Account 8190 1034 3790 6297 18638 12698 59681 79298  Name Strickland, Katie Appling, Judy Reed, Daniel E. Reinhardt, Michael Reinhardt, Michael Reinhardt, Michael Reinhardt, Michael Reinhardt, Michael  Account 31946 32040 27418 3308 3912 6573 10165 15109  Page 1of4    Board of Assessor Meeting Minutes of August 28,2024 continued  CONTINUED FROM PAGE1  2024TAXPAYER. APPEALS! FORWARDED TOTHE BOARD OFI EQUALIZATION:  Name Cokrlic, Vincent. J. Smith, Jennifer A. Adbollahi, Fatemeh Word, Pamela S. Slates, Gary Alan. Jr. Hutchins, Robert W. Patterson, Raymond Scott Rose, Natalie Bailey, Ellen R. Heirs of Ellis, Dennie D. Nappier, Billy Li, Xiang Lawrence, Joseph W.Jr. Dwellingam, Tanya Thomas, Jamie Smith, Charlie W. Simonds, Jonah Lemley, Kimberly B. Medlin, John G. Gauthier, Kedrick) D. See, Ross R. Gitita, John Cherestal, Nerva. Junior Starr, David Ford, Frances M. Payne, CharlesT. Chalvatzis, Greg G. Peirro, Kim Flax, LesterJ. O'Donnell, Rory Johnson, Charles CIV Whitman) Investment Properties, LLC. Oliver, Daniel B. Bresnahan, John F. Guimaraes, Daniel Oliveira  Account 29943 9920 10104 15596 31394 33286 11748 2157 4571 20404 19178 4330 34668 35607 38369 43438 43996 48171 50667 68968 69536 75458 78165 83118 14558 19363 19976 25257 25549 27230 27445 27997 30049 30487 31921  Name Reinhardt, Michael Tucker, Robert. J.Jr. Williams, Annel H. Heafer, Charles O. Cearfos, Jeff Martin, Anthony Family Trust of Robert Neill Shell Sr. Hogue, Janet Burley, Alvin T. Dunleavy, Shane G. Madison, Melanie Martin, Denena L. McCullen, Patricia D. Ray, Robby Carl Barra, Michael. J. Barra, Michael. J. Cook, Richards Carolyn Daniels, Donald Carlett. Jr. Garwood, Tamara Palmer, Michelel M. Pegasus Property Holdings, LLC. Solomon, Goodwin Sonyal D. Wheeler, Bradley D. Whitman, Kyle G. Miller, Tarsha N. Morris, Justin] Brad Williams, Shane A. Sperbeck, Christopher Robert Baiden, Beatrice Coleman, Timothy Keith Dennis, Louise F. Dunn, Eugene G. Vines, Columbus Bootcheck, Elizabeth D.  Account 15447 25669 5713 53615 30244 4395 60708 82498 19212 54599 58117 48403 72728 62598 2014 36329 86854 78241 61491 85783 19575 86855 60466 83617 33111 84339 7293 9490 30260 3234 28156 91697 35648 52596  Board members were presented with the above-referenced 2024 taxpayer appeals for their review. Based on information presented by staff, Member Lydial Rollins made motion to reject the position oft thet taxpayer andr make no changes in valuation or decision and toi forward the above-referenced taxpayer appeals tot the Board ofl Equalization,  Member Gary Griswell second. 20241 REJECTED APPEAL: Blackmon, Lori &. Johnny Spinks second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Name  Account 33724  Reason for Denial Untimely Filing  Member Lydia Rollins made a motiont tor reject the above-referenced. appeals for the reason submitted, Member Gary  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  NOTICE' TO CEASE, DESIST ORI REMEDIATEA CONSERVATION USE COVENANT:  Account Grantor 669 691 1088 1964 3441 3538 4430 5358 6263  Grantee Austin, Leslie Kae Holmes, Dallas C. & Emily L. Bell, Kevin PNC Bank Willow Springs Farms 1,LLC. Higgins, Natalie &. Joshua Stewart, Jonathan Steve Page 2of4  Split/Account No Yes/92523 No Yes/92715 No No Yes/92864 Yes/92980 No  Austin, Steven Wayne Ayers, Douglas E. Bell, Rex POEI Properties, LLC. Craton, Joannel E. Hardy Family Farms, Inc. Hardman, Kerris L.  Robert, Rachel, Audene Corley & Etal EFC Traditions, LLC. Smith, Brenda Kay &. Jimmy David Benson, Jimmy Lewis & Paige    Board of Assessor Meeting Minutes of August 28, 2024 continued  CONTINUEDFROMI PAGE2  NOTICETOCEASE, DESIST OR REMEDIATEACONSERVATION USE COVENANT:  Account Grantor 7109 7821 9447 9452 9560 11746  Grantee  Split/Account No Yes/92860 Yes/92516 No No No No No No Yes/92228 No No No No No No Yes/93028 No Yes/92210 Yes/92168 No No Yes/92977  Hollis, Jeffrey & Agnes Jones, Calvin) Lamar McLenson, DN Goodman, Nora' Wood] Estate Baxter, Mary Estate Ratcliff, Sonja  Fann,. Jonathan & Brittany KFMR Partners, LLC, Williamson, Abigaill D. &. Jake H. Patterson, Ashley Smith Barnett, Patricia Waller, Robert W. & Alanal M. JKirk Family Trust Hite, Janicel Elaine Life Estate Ratcliff, Sandra D. Isely, Kaylal D. Dorn, James Marvin III Starr, Fredricka: S. Schwitzer, Debra &I Frank Fann, Jonathan & Brittany Roberts Shelby Loraine & Knight Nicholas Coleman & Crystall Lee Evans, Marcus & Amy & Smith, Rebecca McCollum, John Charles & Amiele McCollum No Living Trsut Weber, Michael W. & Sonja B. Singley, Julia Bell Mahs, Marty W. & Amanda D. Jacquet, Nelson  10537 Osborne, Wilma LaForest 11110 Kirk, Joyce Elaine 11401 Hite, Janice Elaine 11746 Ratcliff, Sonja 13214 Starr, Fredricka AI Heirs of 13214 Starr, Johanna 13219 Lee, Stacey G. 13307 Hollis, Jeffrey & Agnes 15350 Evans, Marcus & Amy  14429 20869 25856 50105  Roberts, Shelby Loraine McCollum, John C. Elizabeth &. Julius William III Kirbabas, PaulJ. Carol Obed & Yvens  Watson, Julius William Jr. & Deana Beemiller, Cody Adam & Amanda Rose  52294 Cherry B. Waddelll Living Trust 82280 Jones, Columbus Elijah &1 Nancy 83979 Keita-Jacquet, Chantal &. Jacquet, 86242 Hyde, Blakel F. &I Melanie Beth 90617 Morris, Ricky L. & Reneel P.  Arthur, Sandral L. & Hindle, Denise Marie Morris, Jeremy L. & Samantha Jo  Chairman Johnny McBurrows made a motion tos send Notice to Cease, Desist orl Remediate a Conservation Covenant  tot the above-referenced property owner(s), Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE: REQUESTS (E&R/NODs): REALESTATE- APPROVED Name Davis, Artrell & Devonte, Cumber, Keisha Dones, Conetta Lawrence, Craig &1 Tonee Newton, Timothy & Beulah PERSONAL PROPERTY- APPROVED Name Arvesen Enterprises, Inc. D&S Fitness Hiram, LLC. Flextecs, LLC.  Account 60800 75736 45805 80812 Account P18068 P35227 P39290 P39290 P24269 P44613 P44613 P28724 P43120  Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2023-2024 2024 2023-2024 Year(s) 2024 2022-2024 2024 2024 2024 2022-2024 2022-2024 2024 2024  ELC Canton Grill, LLC. DBAI Happy Hawg BBQ EICanton Grill, LLC.I DBA Happy Hawg Reall Pit BBQ Mahamitral Nebo, LLC. DBA Tacol Bell Mahamitra, LLC. DBA Tacol Bell Main Street Guns Gold & Pawn, Inc. Spinning Propl Productions, LLC,  Member Gary Spinks made a motion to approve staff recommendation on the above-referenced. Digest Change  Requests (E&R's& NOD's) ass submitted, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 3of4    Board of Assessor Meeting Minutes of August 28, 2024 continued  ADJOURNMENT: Meeting of August 28, 2024- Chairman Johnny McBurrows made a motion to adjourn,  Member Lydia Rollins second.  Yote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Mloata  Deanna Morrison  Dou Secretary,  Page 4of4