BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET SUITE 1550 HINESVILLE, GA31313 (912) 876-3568  R.LEESTEELE Chairperson, BOA  Tuesday, March' 12, 2024 Open Meeting Agenda 10:00 A.M.  1. Certification Of Compliance With The Georgia Open Meetings Act  2. Prayer  3. Approval Of Meeting Minutes 3.1. February 13, 2024 Meeting Minutes 4. Brian Hogan - Aircraft Acct # 32185 5. Department Reports 5.1. Administrative 5.11. Personal Property 5.111. Real Property 5.IV. Mapping/GIS 6.A Adjourn  Individuals with disabilities whor may required certaina accommodations toa allowt them toc observea and/orp participatei int thisi meetingorv who! have questions regarding accessibility may contactt the Assessors' Office at (912)876-3568 org aneelasartNse Ifadditional accommodations: arer needed,a al requests should ber madea as soon: asp possible but notl lesst than 72hours beforet the: scheduledi meeting.    BOARD OF TAX ASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313  R.Lee Steele Chaiperson, BOA  Office: (912) 876-3568 Fax: (912)876-2870  Tuesday, March 12, 2024 Open Meeting Minutes  Members Present: R. Lee Steele  Susan Ammons Ezekiel Walthour Quixote McCullough Kenneth Drebelbis Brandi Sikes Ryan Boyce Sierra Shipman Cheryle Reed Tommasina Williams Jay Johnson  David N. Smiley Lloyd C. Byrd Glenda Roberts James Caines Melissa Holtz Nathaniel Golden Jr. Andrea Brown-Lewis Donny Pearis Windy Davis Scott Wall  Staff] Present:  Ms. Steele certified compliance with the Georgia Open Meetings Act and called the meeting Ms. Steele opened the meeting with a moment of silence and then led the meeting in Ms. Steele introduced Ms. Susan Ammons as the newest member of the Liberty County  to ordera at 10:00 A.M.  prayer.  Board of Assessors.  MINUTES  The minutes from the February 13,2024, Board Meeting were presented for review and Ms. Steele sought a motion to accept the minutes as written. Mr. Smiley made a motion to accept the minutes as written. Mr. Byrd seconded the motion. The motion was carried in  approval.  the following manner:    Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Personal Property - Mr. Brian Hogan Aircraft Acct. #32185  Ms. Roberts stated that Mr. Hogan has owned an aircraft located in Liberty County since 2022. For tax years. 2022 and 2023 there has been a placed value on the aircraft of$7,801. We have contacted Mr. Hogan to obtain more information regarding his aircraft. Mr. Hogan has never filed a personal property return. His taxes are delinquent for 2022 and Mr. Hogan stated that he did not pay the delinquent taxes because he should be exempt from taxes due to being an aircraft dealer. Ms. Roberts stated that she contacted the Department of Revenue to obtain information regarding what constitutes an aircraft dealer. The law states that a dealer must be substantially engaged in manufacturing and selling aircraft. In addition, to be exempt as a dealer, the aircraft must be used for testing Mr. Hogan was scheduled to attend the meeting. However, he informed Ms. Reed that he would not be able to attend. Mr. Hogan asked what he should do about the delinquent taxes. Ms. Roberts advised Mr. Hogan that the delinquent taxes should bej paid. The 2024 personal property return was emailed to Mr. Hogan. He stated that he would provide information regarding his aircraft. Once we receive the information, it will assist in  2023.  and flights for individuals who intend toj purchase the aircraft.  valuing the aircraft properly.  Administrative Real Property and Mobile Homes/Pre-Bill E&R/NOD List  Mr. Donny Pearis - SEE ATTACHMENT(S)  Ms. Steele sought a motion to accept Mr. Pearis' recommendations. Mr. Smiley made the motion to accept Mr. Pearis' recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent    2024W1, W4,W5,W6, WL, Solid Waste, and  Homestead Removal List  Ms. Sierra Shipman = SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Smiley made the motion to accept Ms. Sshpmmrsommemndatiam: Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Disabled Veteran's Homestead List  Ms. Sierra Shipman = SEE ATTACHMENT(S)  Butler, Mose (045B-047) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Mpmarecommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Hein Jeffrey (006-057) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion. to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent    Jackson, Waymon J. (186C-021) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  John, David L. (044B-064) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Lopez, Louis F. (069A-022) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Mitchler III, Joseph W. (239B-014) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in thei following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Moody, Robert F. (047A-151) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated. to 2023. Meets the Ms. Steele sought a motion to accept Ms. apmarecemmendatim. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Morris, Michael D. (139-044) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2022. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Walthour seconded the motion. The  motion was carried in the following manner:  Votes In) Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Smith Jr., Charles W. (038D-059) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Suppa, Bruce (060A-014) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Watson, Kenneth J. (182.A-008) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    White, Isaiah (039A-023) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption tol be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Personal Property  Request for Changes in Value/Taxability  Ms. Cheryl Reed - SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Ms. Reed's recommendations. Mr. Smiley made the motion to accept Ms. Reed's recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Personal Property Business Value Changes  Mr. Kenneth Drebelbis = SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Drebelbis' recommendations. Mr. Smiley made the motion to accept Mr. Drebelbis' recommendations. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle  and Mobile Home Changes in Valuation or Forwarded to BOE  Mr. James W. Caines /Zone -S SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Smiley made the motion to accept Mr. Caines' recommendations. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Kenneth Drebelbis /Zone 2 -S SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Drebelbis' recommendations. Mr. Byrd made the motion to accept Mr. Drebelbis' recommendations. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Nathaniel Golden Zone 3 -SEE AITACHMENIS)  Ms. Steele sought a motion to accept Mr. Golden's recommendations. Mr. Byrd made the motion to accept Mr. Golden's recommendations. Mr. Walthour seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Ms. Brandi Sikes IZones 5 - SEE ATTACHMENTIS)  Ms. Steele sought a motion to accept Ms. Sikes' recommendations. Mr. Byrd made the motion to accept Ms. Sikes' recommendations. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Quixote MeCullough /Commercial Value Changes -S SEE ATTACHMENT(S) Ms. Steele sought a motion to accept Mr. McCullough'srecommendations. Mr. Smiley made the motion to accept Mr. McCullough's recommendations. Mr. Byrd seconded the  motion. The motion was carried in the following manner:  Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mapping /GIS Department  Mr. Scoft Wall - SEE ATTACHMENIS)  Robinson, Aaron L. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 238A-012 at 25.60 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Clark, Ronald E. & Diann  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 208-055at11.45  acres.  Tabled for the April 30th, 2024, board meeting.  Clark, David R. & Mary F.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 207-021 at 139.53 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  acres.  was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Milton, Rachel M. & Harry C.Jr.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 021-017 at 21.07 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  acres.  was carried in the following manner:  Votes In Favor R.] Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Frost, Jesse S. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 014-006 at 59.03 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley madea a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Holdsclaw, Shannon Todd & Sarah Ray  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 016-025 at31.19 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  acres.  was carried in the following manner:  Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Pace, Lynn H. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 062A-015 at 19.78 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Nielsen, Christian 009-071 at 10.00 acres  Continuation of Current Use Valuation Assessment of Covenant (CUVA) on Parcel Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  was carried in thei following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent    Nielsen, Christian 009-056 at 40.50 acres  Continuation ofCurrent Use Valuation Assessment of Covenant (CUVA) on Parcel Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley made a motion to accept Mr. Wall's recommendations. Mr. Byrd seconded the motion. The motion  was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Informational  Ms. Roberts updated thel board on a few important upcoming events and dates. March 18, 2024 - Board of Assessor's Budget Workshop at 1:00 P.M. March 26, 2024- - Ms. Roberts will attend the County Commissioners Planning Session at the Mid-Coast Regional Airport at 11:00. A.M. March 29,2 2024 - Budget Packets submitted to Finance. CAVEAT- - May 20 -23, 2024] I4 Athens, GA.  April 15, 2024-1 Budget Presentation with the County Commissioners at 1:30 P.M.  Summer Conference- - July 21 -25, 2024]Jekyll!: Island, GA.  Adjourn  Ms. Steele sought a motion to adjourn the meeting. Mr. Byrd made the motion to adjourn. Mr. Smiley seconded the motion. The motion was carried in the following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Themeeting was adjourned at 11:21 A.M.  The next meeting is scheduled for April 30, 2024, at 10:00 A.M.  Recorded: Folder B    Tuesday, March 12, 2024 (Signature Page)  Aa  R. Lee Steele, BOA Chairperson  Walthour, BOA Member  A  Susan Ammons, BOA Member  David N. Smiley, BOA Member  32  Lloyd C. Byrd, BOA Member