BOARD OF TAX ASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313  R. Lee Steele Chairperson, BOA  Office: (912)876-3568 Fax: (912)876-2870  Liberty County Board ofA Assessors Tuesday, April 30, 2024 Open Meeting Agenda 10:00. A.M.  1. Certification of Compliance with The Georgia Open Meetings Act 3. Approval of the March 12, 2024, BOA Meeting Minutes 4. Approval of the March 18, 2024, (FY2025) Budget Workshop Minutes 5. Approval of the April 1,2 2024, Called Meeting Minutes  2. Prayer  Departmental Reports A. Administrative 1. E&R and N.O.D Reports B. Personal Property  2. 2024 Homestead & Solid Waste Exemption Request 1. Changes in Value and' Taxability 2. 20241 Past] Due Returns With and Without Penalty 3. 2024 Freeport Exemption Requests 1. Changes in Value and Taxability 1. Presentation of the 2024 CUVA & FLPA 2. E&R and N.O.D Report for Ownership Change E. Presentation of2024 Values/Ratios 1.2 2024Appraiser's Ratio Study Countywide/Zone)  . Real Property D. Mapping/GIS  7. Adjourn  Individuals with disabilities who may require certain accommodations to allow them to observe and/or participate in this meeting or who have questions regarding accessibility may contact the. Assessors' Office at (912) 876-3568 or lendaroberts@liberycounoyga.com. Ifadditional accommodations. are: needed, a1 request should be made as soon as  possible but not less than' 721 hours before the scheduled meeting.    BOARD OF TAX. ASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313  R. Lee Steele Chairperson, BOA  Office: (912)876-3568 Fax: (912)876-2870  Tuesday, April 30, 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 Zachary Mudd  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  to order at 10:11 A.M.  prayer.  MINUTES  Ther minutes from the March 122024. Board Meeting were presented for review and Ms. Steele sought a motion to accept the minutes as written. Mr. Byrd made a motion to accept the minutes as written. Mr. Walthour seconded the motion. The motion was carried  approval.  in the following manner:    Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  The minutes from the March 18, 2024, Budget Workshop Meeting were presented for Ms. Steele sought a motion to accept the minutes as written. Mr. Byrd made a motion to accept the minutes as written. Mr. Smiley seconded the motion. The motion was carried in  review and approval.  the following manner: Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  The minutes from the April 2, 2024, Called Meeting were presented for review and Ms. Steele sought a motion to accept the minutes as written. Mr. Byrd made a motion to accept the minutes as written. Mr. Walthour seconded the motion. The motion was carried  approval.  in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Administrative Reall Property and Mobile Homes/Pre-Bill E&R/NODList  Mr. Donny Pearis - SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Pearis' recommendations. Mr. Bryd made the motion to accept Mr. Pearis' 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  PAASSWINANS W6, WL, WS, and  Homestead RemovalList  Ms. Sierra Shipman - SEE ATTACHMENTIS)  Robinson, Deborah M. (050A-028)  Ms. Robinson's L1 Homestead Exemption was removed due to divorce. She provided documentation that stated she does reside in thel home and wants to bel backdated to 2007. 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  Recommend to be backdated for 3 years per statutory limitations.  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. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Byrd made the motion to accept Ms. Shipman'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 (035D089).  Votes Opposed  Absent  Mr. Walthour recused his vote for the W5 Homestead Exemption for Ezekiel Walthour m    Disabled Veteran's Homestead List  Ms. Sierra Shipman - SEE ATTACHMENT(S)  Arnette, Robert (068C-037) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel 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  Durham, Jimmy (071D-180) 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. Walthour 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  Fairnot. Jr., Arthur (265-037) 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. Walthour 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    Flowers, Larry L. (082C-017) 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. Walthour 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.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Hurt, Rickey B. (055A-016) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2021. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Walthour 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  Kirkendall, Billy R. (034C-038) 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. Walthour 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    Neely, Frank K. (050D-023) 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. Smpmasrcommendation. Mr. Walthour 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  Reyes, Victoria (083A-071) 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. Walthour 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  Roberts, Betty J. (071B-009) 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. Walthour 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    Scozzafava, Frank A. (048C-002) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel 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. 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, Yvonne (043D-032) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. mpmasrcmmendation. 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  Taste, Darrell (048B-068) 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    Thomas, Curtis (061C-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'srecommendation. 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  Tulloch, Jody Ann (039A-215) 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'srecommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Walthour 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  Williams Jr., Robert. J. (071B-029) qualitications set forth by the state.  Disabled Veteran Homestead Tax Exemption tol 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    Homestead Exemptions that do not meet the qualifications set forth by thes state"  Blankley, Gregory (030B-028)  Mr. Blankley applied for the W4 Homestead Exemption after the. April 1st deadline (April Ms. Steele sought a motion to accept Ms. SMpmamircommedaten of] NOT granting the exemption based on thei fact that application was made after the filing deadline. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Walthour seconded the  gth) for 2024. Does not meet the qualifications set forth by the state.  motion. Thei 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  Franklin, James (340D-073)  Mr. Mr. Franklin applied for the W1 Homestead Exemption for 2024. He did not submit his voter's registration or vehicle registration. He is receiving homestead in Upson County per the Upson County Assessor's office. Does not meet the qualifications set forth by the Ms. Steele sought a motion to accept Ms. Shipman's recommendation ofNOT granting the exemption in Liberty County, as hei is currently receiving an exemption in another county. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner:  state.  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. Windy Davis- SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Ms. Davis' recommendations. Mr. Smiley made the motion to accept Ms. Davis' 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  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.] Lee Steele David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Walthour abstained they vote.  2024) FreeportList  Mr. Kenneth Drebelbis - SEE ATTACHMENT(S)  Ms. Steele sought a motion to accept the 2024 freeport as presented. Mr. Byrd made the motion to accept the 2024 freeport as presented. Mr. Smiley seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Walthour abstained the vote.  Appraisal Department Commércial Property, Real Property, Exempt Property, Vehicle  and Mobile Home Changes in Valuation or Forwarded to BOE  Mr. James W. Caines Zone - SEE. ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Smiley made the motion to accept Mr. Caines' recommendations. Mr. Walthour seconded the motion. The  motion was carried in the following manner:    Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Ryan Boyce/Zone -SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Boyce's recommendations. Mr. Byrd made the motion to accept Mr. Boyce's 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 ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Golden's recommendations. Mr. Smiley made the motion to accept Mr. Golden'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  Mr. Nathaniel Golden Recommendation List- PLEASE SEE. ATTACHMENIS)  NextLevel Foundation for Youth Development, Inc. (103-094) exemption as aj purely public charity under O.C.G.A 48-5-41.  The property owner would like to be granted exempt status as a purely public charity for 2024. They are 501C (3) recipients. The property DOES NOT meet thei requirements for Ms. Steele sought a motion to accept Mr. Golden's recommendation ofl NOT granting the exemption. Mr. Smiley made the motion to accept Mr. Golden'srecommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner:    Votes In Favor R.J Lee Steele David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Walthour abstained the vote.  Walthour, Edna (103-090)  The property owner would like to be granted exempt status as a church. The property DOES NOT: meet the requirements for exemption per O.C.G.A. 48-5-41. Ms. Steele sought a motion to accept Mr. Golden's recommendation ofNOT granting the exemption. Mr. Smiley made thei motion to accept Mr. Golden's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner:  Votes In) Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Walthour abstained the vote.  Next Level Foundation for Youth Development, Inc (050C-062)  Property owner would like to be granted exempt status as a purely public charity for 2024. They are 501C (3) recipients. Property DOES: NOT meet requirements for exemption as a Ms. Steele sought a motion to accept Mr. Golden's recommendation ofNOT granting the exemption. Mr. Byrd made the motion to accept Mr. Golden's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner:  purely public charity under 0.C.G.A 48-5-41.  Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Mr. Walthour abstained the vote.    Ms. Melissa Holtz/ Zone4 -SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Ms. Holc'srecommendatom, Mr. Smiley made the motion to accept Ms. Holtz'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  Ms. Brandi Sikes /Zone 5 - SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Ms. Sikes' recommendations. Mr. Smiley made the motion to accept Ms. Sikes' 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  Ms. Brandi Sikes Recommendation List -SEE ATTACHMENTIS)  Seabrook School Foundation, Inc. 323-033  Thej property owner would like tol be granted exempt status. They are: 501C (6) recipients. Ms. Steele sought a motion to accept Ms. Sikes' recommendation. Mr. Smiley made the motion to accept Ms. Sikes' recommendation. Mr. Byrd seconded the motion. The motion  Property is being used in a qualifying manner under O.C.G.A 48-5-41.  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. Ouixote McCullough / Commercial Value Changes -SEE ATTACHMENT(S) Ms. Steele sought a motion to accept Mr. McCullough's recommendations. Mr. Byrd made the motion to accept Mr. McCullough's 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. Keith Payne-I Liberty County Board of Assessors New ChiefAppraiser Ms. Roberts introduced Mr. Keith Payne as the next ChiefAppraiser in the office. Mr.  Payne will start his new position on July 1,2024.  Mapping /GIS Department  Mr. Scott Wall - SEE ATTACHMENTS)  Clark, Ronald E. & Diann  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 208-055 at 11.45 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  Marsh, Jerry D. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 321-003 at 11.74 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.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Marsh, Jerry D. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 305-025 at: 39.88 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  DeLoach, Thomas H. & Etal  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 104-084 at 15.50 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  Salter, June B. & Etal  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 164-018 at 46.00 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    Salter, June Bacon & Etal  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 166A-001 at 77.00 Ms. Steele sought a motion to accept Mr. Walsreommemdation: 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.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  TJ&BJI Farms, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 223-004 at 254.93 Ms. Steele sought a motion to accept Mr. Walsreommemdation: 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  Harris, Johnny D. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 158-014 at 129.48 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    Rozier, Sheryl & Arthur  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 208-025 at 240.35 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  Mitchelll, Everette acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 028-006 at 55.00 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Smiley madea 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  Odom, Kenneth P. & Pamela Jean  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 102-025 at 11.05 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  Zoucks, John P. & Jessica Smith  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 250C-010 at 20.13 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  Clark, Richard A. acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 207-020 at 20.00 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  Riles, Matilda Fagan acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 161B-013 at 22.16 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  Mullice, Weorsie Pauli Smith & Harris, Willie Anne Smith  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 186C-025 at 17.00 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    Gill Bacon Five, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 235-010 at 39.00 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.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Gill Bacon Five, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 235-001 at 45.82 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  Gill Bacon Five, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 181-040 at 284.00 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.1 Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Gill Bacon Five, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 236-001 at 364.00 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  Gill Bacon Five, LLC acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 208-013 at 32.00 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  Martin, Julia Louisa acres.  Renew Current Use Valuation Assessment Covenant (CUVA) on Parcel 192D-002 at 65.22 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  Martin, Julia Louisa acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 286-015 at 17.00 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. Thei 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    Martin, Julia Louisa acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 218-001 at 197.00 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  Boram, Timothy M. acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 183-003 at 43.46 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  DeLoach, Wesley R. & Etal  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 159-001 at 30.37 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  Lane, Helen acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 222D-008 at 29.11 Ms. Steele sought a motion to accept Mr. Walsreommemdation: 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  Wynn, Stephen acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 206-026 atl 14.50 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  Wege, William E. & Carol P.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 179-047 at 196.72 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  Downs, John acres.  New Current Use Valuation Assessment Covenant (CUVA) on Parcel 052D-019 at 40.00 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. Thei 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    The Bluffs at Laurel View, LLC  Renew Forest Land Protection Act Covenant (FLPA) on Parcel 320-001 at 2,677.29 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  Screven Property, LLC  Renew Forest Land Protection Act Covenant (FLPA) on Parcel 336-004 at 259.98 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  Seabrook Property, LLC  Renew Forest Land Protection Act Covenant (FLPA) on Parcel 323-032 at 265.76 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 thei following manner:  Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  MRD Revocable Trust  Renew Forest Land Protection Act Covenant (FLPA) on Parcel 352-004 at 234.00 Ms. Steele sought a motion to accept Mr. Wall'srecommendations. 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  Springfield Legacy Foundation Inc.  Continuation of] Forest Land Protection Act Covenant (FLPA) on Parcel 324-026 at 9.76 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Byrd madea motion to accept Mr. Wall's recommendations. Mr. Smiley seconded the motion. The  acres.  motion was carried in the following manner:  Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  MRD Revocable Trust  Continuation of] Forest Land Protection Act Covenant (FLPA) on Parcel 352-006 at 265.07 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Byrd madea motion to accept Mr. Wall's recommendations. Mr. Smiley seconded the motion. The  acres.  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  JT Newport Timberland, LLC  Continuation of Forest Land Protection Act Covenant (FLPA) on Parcel 131-001 at 109.65 Ms. Steele sought a motion to accept Mr. Wall's recommendations. Mr. Byrd made: a motion to accept Mr. Wall's recommendations. Mr. Smiley seconded the motion. The  acres.  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    JT Newport Timberland, LLC  Continuation ofForest Land Protection Act Covenant (FLPA) on Parcel 095-001 at 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  1,163.87 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  2024Appraisers Ratio Study by Zone - Countywide  Mr.James Caines /Zone -SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Byrd made the motion to accept Mr. Caines' 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. Ryan Boyce /Zone2 2 = SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Boyce's recommendations. Mr. Smiley made the motion to accept Mr. Boyce'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  Mr.] Nathaniel Golden /Zone -SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Golden'srecommendations. Mr. Byrd made the motion to accept. Mr. Golden's 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  Ms. Melissa Holtz /Zone - SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Ms. Holtz's recommendations. Mr. Smiley made the motion to accept Ms. Holtz'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  Ms. Brandi Sikes Zone 5 = SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Ms. Sikes' recommendations. Mr. Smiley made the motion to accept Ms. Sikes' 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 /2024 Commercial - SEE ATTACHMENIS)  Ms. Steele sought a motion to accept the 2024 freeport as presented. Mr. Smiley made the motion to accept the 2024 freeport as presented. 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    FINALI ATO-COUNIYVDE  Mr. Ouixote McCullough SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. McCullough's recommendations. 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  Adjourn  Ms. Steele sought a motion to adjourn the meeting. Mr. Smiley made the motion to adjourn. 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  Ther meeting was adjourned at 1:31 P.M.  The next meeting is scheduled for May 14, 2024, at 10:00 A.M.  Recorded: Folder B    Tuesday, April 30, 2024 (Signature. Page)  R.I Lee  A8M  Stéelé, BOA Chairperson  N  Ezekiel Walthour, BOA Member  Susan Ammons, BOA Member  #AR Lloyd Byrd, BOAMember  David N. Smiley,  2