PAULDING COUNTY BOARD OFTAX ASSESSORS  Meeting Minutes September 11, 2024  CALLTOORDER:  Thel Paulding County Board ofTax Assessors held its regular meeting on Wednesday, September 11,2024, at the Watson Government Complex, Room 3082, Dallas, Chairman Johnny McBurrows called the meeting to order at 10:00a.m.  Georgia.  INVOCATION: PRESENT:  Member Gary Spinks  In attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydial Rollins, Member Gary Griswell via Zoom, Deputy-Chief Appraiser Kim Scott and Board Secretary Deanna Morrison. Chairman Johnny McBurrows moved the minutes of September 4,2 2024, be approved as presented, Member Lydia Rollins second. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  MINUTES OF THE PREVIOUS MEETING:  Deputv-ChiefAppmaier: Scott presented the following items for the Board's consideration:  GENERAL CORRESPONDENCE TOTHE BOARD: 2024TAXPAYER APPEAL-WITHDRAWAN:  Name Brice, Stephanie Dawn Card, Bonnie A. Cook, Richards Carolyn Giesemann, Geoffrey & Patricia  Account 58492 3790 86854 34656  Huguley, TedEJr. Perkins, David & Kristal Ray, Robby Carl Starr, David  25281 8190 62598 83118  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with No-Change in Value  NEW BUSINESS: Name  2024TAXPAYER. APPEALS. FORWARDED TO THE BOARD OF EQUALIZATION:  Account 2241 3582 3795 3797 4877 5083 7317 7421 7480 9553 10475 10833 12098 13415 18480 20654 25044 25610 29538  Name Samad, Afratoon Pradere, Emanuel K. Leeman, Cheri S. Rickman, Dillon Gray, Karl A. Marklin, Kelliel M. Stevens, Shane Ivester Properties, LP. Artigas, Johann Starr, Christopher Johnson, DavidO. Bean, VickieL. McNeil, MatthewT. Bewley, Thomas Moering, Timothy D. Yelverton, Michael Durden, Jennifer L. Hatcher, Roger Prewit, Lance Franklin  Account 56620 57615 60203 63328 63761 64119 64384 65614 66049 66078 67562 69474 69982 70400 70609 70898 71980 73232 73334  Gonsenheim Irrevocable 1998 Trust Gonsenheim Irrevocable 1998 Trust Couch, Danny L. Couch, Danny L. Couch, Danny L. Fox, Helen Nelson,J. Craig Thaxton, John R. Ivester Properties, LP. Ledbetter, Suzanne Thurmond Clough, Thomas R. Ivester Properties, LP. Gennaro, Anthony Ivester Properties, LP. Ash, David Stephen Carlson Ivester Properties, LP. Ingram, Leslie R. Cobb, Carol A. Kines, Alvin] R.Jr.  Page 1 of4    Board of Assessor Meeting Minutes of September 11,2024 continued  CONTINUED FROM PAGE1  2024TAXPAYER APPEALS! FORWARDED TOTHE BOARD OF EQUALIZATION:  Name Bennett, Dawn D. Cabrera, Mayra Moeller, Peggy Tedrick, PamellaL. Doumit, Wadih Hindmon, Allen Todd Fox, Helen Ivester, Douglas W. Underwood, Kasey Leftwich, Catherine Muhammad, Janeen C. Daniel, Lonnie R. Zertuche, Roberto A.Jr. Gaines, Glenn A. Rios, Jesus A. Wood, Melissa A. Plenty More, LLC. Speafl, LLC. Abley, Craig Ivester, Douglas W. Willcox, Cary McEntyre, Amanda E. Cummings, Joseph L. Ivester, Douglas W. Ledbetter, Suzanne" T.  Account 32676 33044 33302 35452 36479 36486 43194 43919 44690 45077 45997 46259 46360 46413 47934 48326 49939 49969 50581 52036 52093 52128 54155 54498 55108  Name Mohammed, Noor A. Barcenes, Carlos A. Durand, Enrique L. Leung, Monica Green, Beverly Thurmond, Aimee Teresa Walsh, Kirk Alan Hess, RichardJ. Davis, Oliver Dewayn Moore, Renarta L. Snider, Robert K. Lunsadisa, Lukombo Wickline, James Richard. Jr. McKee, Curtis B. Cameron, Eric Mackie, Victor Alan Williams, Rex A. Evans, Mark. Bauch, Kevin. John Paipuru," Tarakanath Connelly, Darryl) P. Fabanwo, Ozavize O. Saadat, Naser Cole, Tammie  Account 74072 75824 76441 77953 77963 79958 83092 84586 86231 86829 87591 87813 87970 88211 88414 88529 88689 88691 88692 88800 88857 89274 90553 90768  Board members were presented with the above-referenced: 20241 taxpayer appeals for their review. Based on information presented by staff, Chairman Johnny McBurrows made motion tor reject the position oft the taxpayer and make no changes in valuation or decision and tot forward the above-referenced taxpayer appeals to the Board of  Equalization, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OF EQUALIZATION DECISIONS:  Name Horlbeck, Sanchez R. Reid,. John Hitchcock" Trust Lance Hitchcock Driskill, Donnal M. Mowery, Kevin Ray Tuma, Judel N. Ross, Michael Daniel Finney, Dustin A. Baker, Joseph W. Raptor Dallas, LLC. Wood, Angela E. Driskell, Allen) Lanier Johnson, Michael Edwin Markley, Carolyn. Berry, Sabrina Elaine Desrosiers, Deborah Russell, WendiL. Sasser, Walker M. Ozmint, Nicholas Williams, James C. Ward, Cedric Cochran, Charlene C. Overby, Alyssa Brooke Hobday, Bradley S. Price, Hans  Account 2024BOA 2024BOE BOE  BOE Rachel Craig Rife Rachel Rife Craig Rachel Craig Rachel Rachel Rachel Rachel Rachel Craig Craig Rachel Rachel Craig Rachel Rife Rachel Rachel Craig Rachel Rife  BOE Rife Rife Craig Rife Craig Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Craig Rife Rife Rife Rife Craig  Value $289,080 $173,880 $928,660 $313,130 $193,030 $439,940 $132,610 $261,100 $505,260 $446,000 $423,290 $266,290 $327,690 $409,730 $364,700 $309,430 $313,800 $331,660 $403,970 $605,810 $652,870 $637,650 $392,710  Value Chairman Member Member  356 3916 6946 7582 10144 10342 10522 13041 15633 19143 $243,311 20397 27958 $500,300 30246 34502 35584 38383 40348 40968 42556 46653 47054 47617 48029 48035 49296  $289,080 Heerlein $173,880 Heerlein $928,660 Heerlein $313,130 Heerlein $193,030 Heerlein $439,940 Heerlein $132,610 Heerlein $261,100 Heerlein $505,260 Heerlein $205,000 Heerlein $446,000 Heerlein $500,300 Heerlein $398,000 Heerlein $266,290 Heerlein $327,690 Heerlein $409,730 Heerlein $364,700 Heerlein $307,000 Heerlein $313,800 Heerlein $331,660 Heerlein $403,970 Heerlein $605,810 Heerlein $652,870 Heerlein $617,780 Heerlein $392,710 Heerlein  Page 2 of4    Board of Assessor Meeting Minutes of September 11, 2024 continued  BOARD OF EQUALIZATION DECISIONS:  CONTINUED FROM PAGE2  Name White, Myron Micalizzi, Paul Allen, Chadwick Benson Carver, Mark A. Funderburk, Robert Engasser, Madry Humphries, Tina D. Lank, Michael David Mackey, Richard Johnson, Felix Carr, Tony B. Arnold, Derek Lassiter, McKinley III Hendricks, Annett Marie Allen, Benjamin Michael Day, Justin A Sr. Byrd, Jared Skalski, Michael Joseph Johnson, Felix Pucci, Anthony J. Harris, Joy Garmon, Stephanie Luster, Clark E. Ramjohn, Neisha Legault, Sharon Bell, Jacinda Toler, Robert Stephen. Jr. Baxter, Jeffrey M.Jr. Pullen, Chandler Lawrence Rausch, Miles Howard Gaines, David Eugene, Jr. Chang, Tariq Chang, Linton Mozingo, Nicole. Jeanne Johnson, Felix  Account 2024BOA 2024BOE  BOE  BOE Craig Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rife Rife Rife Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Rachel Craig Rachel Rife Rife Rachel Rachel Rachel  BOE Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rachel Rachel Rachel Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Craig Craig Rife Rife Rife  Value $482,580 $784,730 $408,020 $602,200 $279,410 $278,800 $515,300 $575,950 $344,160 $350,690 $343,010 $400,470 $265,270 $498,100 $515,520 $451,200 $542,030 $320,470 $691,800 $355,430 $251,430 $335,910 $551,380 $715,400 $878,150 $475,870 $437,680 $395,810 $441,320 $693,120 $30,000  Value Chairman Member Member  49419 52600 55613 55817 56300 58102 60673 60763 61509 62545 $30,000 62687 63098 68502 69438 69695 69799 70113 70215 $485,200 71277 72378 $305,450 76338 78114 79216 $672,730 81075 81616 82438 83599 83963 84567 85819 88315 88505 88506 90331 90560  $465,532 Heerlein $775,520 Heerlein $408,020 Heerlein $602,200 Heerlein $244,724 Heerlein $278,800 Heerlein $499,000 Heerlein $575,950 Heerlein $344,160 Heerlein $30,000 $350,690 Heerlein $343,010 Heerlein $400,470 Heerlein $265,270 Heerlein $498,100 Heerlein $479,072 Heerlein $451,200 Heerlein $485,200 Heerlein $542,030 Heerlein $305,450 Heerlein $320,470 Heerlein $691,800 Heerlein $672,730 Heerlein $355,430 Heerlein $250,430 Heerlein $335,910 Heerlein $538,080 Heerlein $684,000 Heerlein $878,150 Heerlein $475,870 Heerlein $437,680 Heerlein $395,810 Heerlein $441,320 Heerlein $693,120 Heerlein $30,000  Heerlein  Heerlein  Deputy-Chief Appraiser Scott presented board members with the above-referenced Board of Equalization decisions for their review. Member Lydia Rollins made a motion to recognize the Board of Equalization value and forward to the  Tax Commissioner's Office, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  30-DAY CHANGEOF ASSESSMENT: Sam's Real Estate Business Trust Walmart Real Estate Business Trust  Name  Account 52336 29195  Name  Account 3633  Walmart Real Estate Business Trust  Board members were presented with the above-referenced 30-Day Change of Assessment Notice with staff recommended change in 2024 valuation, along with the digest change request (E&R/NOD). Chairman Johnny 2024 HEARING OFFICER APPEALS FORWARDED TOCLERKS OFFICE FOR SCHEDULING-NO  McBurrows made a motion to approve as presented, Member Gary Spinks second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  CHANGE Name MJSLD,LLC. Inwood Amberley, LLC. Storage XXtra Pine Valley, LLC. Merchants Square of Dallas, LLC. Waffle House, Inc. MHI Paulding Plazal Holdings, LLC. ZEJ Dallas, LLC. Acworth Cedarcrest, LLC.  Account 2439 2674 5241 7525 9325 10971 12705 15232 Page 3of4  Name Ridge Crossing, LLC. Saraf Properties, LLC. Ridge Crossing, LLC. Camarlinghi Investment GA, LLC. Inwood Greenbrooke, LLC. Devaz, LLC. McDonalds USA,LLC. Ingles Markets Incorporated  Account 59069 60989 61283 66295 66393 66436 66743 71882    Board of Assessor Meeting Minutes of September 11,2024 continued  CONTINUEDI FROMI PAGE3  2024HEARING OFFICER APPEALS FORWARDED TO CLERKS OFFICE FOR SCHEDULING-NO  CHANGE Name  Account 19082 32394 35940 36126 45847 45891 46407 49109 50088 50967 53473  Name PPC 1481 Bill Carruth, LLC. Crestbrook, LLC. Cobb, Aaron's & Patricia W. Merchants Square Of Dallas, LLC. C&J Marketing, LLC. Ridge Crossing, LLC. Paulding Medical Center, Inc. WH Capital, LLC. Waffle House, Inc. Pop 144 Bill Carruth, LLC. Storage XXtra Hwy 92, LLC.  Account 76815 77338 80415 81408 81649 81984 82045 82091 82835 82843 86664  Parkway North Townhomes, LLC. Auto Zonel Inc, Dept Waffle House, Inc. Famili, LLC. MJSLD, LLC. Halpern Enterprises, Inc. Paulding Associates, LLC. 3827. Jimmy Lee Smith) Pkwy Mob, LLC. Target Corporation TI 1400 Storage XXtra Hwy 92, LLC. Quiktrip Corporation  Deputy-Chief Appraiser Scott presented board members with the above-referenced 2024 Hearing Officer appeals for their review. Based oni information presented by staff, Member Lydia Rollins made motion to reject the position ofthe taxpayer and make no changes in valuation or decision and to forward the above-referenced Hearing Officer appeals to  the Clerk ofCourts Office for scheduling, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE- APPROVED Name Baxter, Jeffrey & Kristie Day, Justin A.Sr. Funderburk, Robert Hobday, Bradley & Britany Humphries, Tina & Eric Johnson, Michael Edwin Legault, Sharon Micalizzi, Paul & Rosa Raptor Dallas, LLC. Sam's Reall Estate Business Trust Sasser, Walker & Erin Toler, Robert Stephen. Jr. & Brittany Walmart Reall Estate Business" Trust Walmart Real Estate Business Trust White, Myron &1 Brenda PERSONAL: PROPERTY- APPROVED Name The Gift Spot, Inc. The Gift Spot, Inc. Vegas Pro Services, LLC.  Account 83963 69799 56300 48035 60673 30246 81616 52600 19143 52336 40968 83599 3633 29195 49419 Account P29750 P29750 P30932 P48854  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 E&R/NOD E&R/NOD 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  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 Year(s) 2022-2024 2022-2024 2024 2024  Vanshyam. Associates, LLC. /DBA Nebo Package Store  Member Lydia Rollins made ai motion to approve staff recommendation on the above-referenced Digest Change  Requests (E&R's &1 NOD's) as submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting of September 11,2024- - Chairman Johnny McBurrows made a motion to adjourn,  Member Gary Spinks second. Morrison Ylona  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  stcretary, DBuN  Page 4of4