PAULDING COUNTY. BOARD OFTAXASSESSORS  Meeting Minutes September 18, 2024  CALLTOORDER:  The Paulding County Board ofTax Assessors heldi its regular meeting on Wednesday, September 18, 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, Chief Appraiser James Stokes, Jr. and Board Secretary Deanna Morrison. Chairman. Johnny McBurrows moved the minutes of September 11,2024, be approved as presented, Member Lydial Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  MINUTESOF THE PREVIOUS MEETING:  Chief Appraiser Stokes presented the following items for the Board's consideration:  GENERALCORRESPONDENCETOTHE BOARD:  Georgia Department of Revenue Request for Settlement Conference  Cathy Pace and Miranda Hadaway successfully completed 401 hours of credit with the Georgia Department of Revenue for attending Course 1A: Assessment Ar request for settlement conference was issued tol Brian Mahaffey and Robert Toler,  Fundamentals for Appraisers. Jr. per appeal to superior court.  2024TAXPAYER. APPEAL-WITHDRAWN:  Name Bagwell, Melba Louise Heirs of Campbell, Michael & Alisha Cross, Patricia Crowley, Robert. James Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC. Darby Crossing Offices, LLC.  Account 757 83055 9910 6288 76700 76701 76702 76703 76704 76705 76706 76707 76708 76710 76711 76712  Eller, Sharon L Fryman, Richard & Nancy Hobbs, RI Eric & Michele Key, Anthony King, Russell & Melanie Misiaszek, Sue. A. Morris, Quinn & Donald Newman, Terry O'Donnell, Rory Reynolds, Susan Rogers, Daniel Solomon-Goodwin, Sonya Sperbeck, Christopher &1 Kelly Willcox, Cary Williams, Alisha A. Yancy, Bryan & Milissa  56398 58679 34538 59312 41157 82808 68525 84770 27230 33338 57285 86855 9490 P47862 86447 84375  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with) No-Change in Value  Page 1of6    Board of Assessor Meeting Minutes of September 18, 2024 continued  NEW BUSINESS: Name Lewis, Phillip M. 115 Cedarcrest Drive, LLC. 157 Cedarcrest Drive, LLC. 3001 Dallas Rd, LLC. Lossick, DS Shook, Ashley 4857 Mount Tabor Church) Road, LLC. Chappell, Billy Earl Quorum III, LLC. Willis Family Revocable Living Trust 165 Ladora Drivel Dallas, LLC. Spacone, Anthony V. Baxter, Brannon) R. Quorum III,LLC. 222 Garretts Drive, LLC. Barnes, Andrew Clark, Kasandra Leigh Campbell, John William II Haddle, Brian Eakin, Phillip GADOL Investments, LLC. King, Nevin Tang, Junhao Quorum III,LLC. Roberts, Deborah E. Quorum III, LLC. GADOL Investments, LLC. Pinckney, Ricketa S. Hamilton, Dennis Chambers, Brian Williams, Robert A. Cambron, Henry F. Johnson, Andrea GADOL Investments, LLC. SPEFI,LLC. Dewillers, Justin C. Pitts, Stephen Quorum III, LLC. Richards, Earl Rafi, Fazil Ward, Michael R. 2023 Carey Family Trust  2024TAXPAYER. APPEALS. FORWARDED TOT THE BOARD OFI EQUALIZATION:  Account 7513 7621 10519 10736 11030 11762 12115 13014 17876 20548 25128 25325 27501 29984 31269 31367 32766 34270 34306 34783 35704 38268 39526 40482 42212 42740 43937 45185 45713 45714 45720 46380 47177 47833 48112 48233 48235 48938 49021 49230 49276 49332  Name Tang, Junhao Karamuca, Artan Hamilton, Jonathan Solodar, Helena Solodar, Lauryn Peirce, William D. Milner, Mark Corley, Michael A. Langford, Charles B,Jr. Livingston, John K. Vishnitsky, Vladislav Tang, Junhao Kennedy, Lina Berlin, RikkiE. Eric & Lindsay Miller Revocable Trust Marsh, Kevinl L. Pilkington, Laurel E. Heirs of Shaffer Family Revocable Trust SPEAFI,LLC. Solodar, Zachary E. Blair, Christopher A. Stephenson, Sean Wynne, Veronica Gallagher, Terrence A.Jr. Beavers, Tammy A. Tadesse, Wondimagegn Hodge, Richard D. Webb, Thomas Jr. Clark, Irene Migliore, MarkV. Ezekwueche, Eugene Powell, William. Jr. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC. Starlight Homes Georgia, LLC.  Account 49497 49825 51011 51854 52399 52599 53691 54138 54758 54844 54864 54933 55692 55754 55760 57913 58199 59372 59512 60365 65584 68692 74035 76170 79422 84165 84769 88084 88311 88323 89658 89972 90248 90398 90399 90434 90476 90477 90483 90486  Abelino & Eileen T. Bacallado Revocable 88700  Board members were presented with the above-referenced 2024 taxpayer appeals for their review. Based on information presented by staff, Member Lydia Rollins made motion tor reject the position oft the taxpayer and make no changes in valuation or decision and to forward the above-referencedi 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 Resilard, Teisha Miley, Mitchell D. Obialor, Romanus Anderson, William Chase Haydel, Scott] R. Bedsole, Richard K. Mahaffey, Benjamin S. Luedee, Earl Aaron, Kathleen B. Waite, Elizabeth Cook  Account 2024BOA 2024BOE  BOE  BOE  BOE Banks Banks Banks Banks Banks Helton Helton Banks Helton Banks  Value $525,000 $787,200 $157,370 $400,900 $351,620 $800,000 $373,030 Page 2of6  Value Chairman Member Member $525,000 Thornton Helton $787,200 Thornton Helton $157,370 Thornton Helton $218,870 Thornton $400,900 Thornton $325,000 Thornton $800,000 Thornton $373,030 Thornton Helton $343,880 Thornton Banks $434,680 Thornton Helton  4027 7571 11612 15259 $218,870 18237 20727 28002 31553 33199 $343,880 33319 $434,680  Helton Helton Banks Banks    Board of Assessor Meeting Minutes of September 18, 2024 continued  BOARDOF EQUALIZATION: DECISIONS:  CONTINUED FROM PAGE2  Name Murphy, Julie Ann Langford, Kenneth" T. Paul, Anthony Poole, Monica Cobb, Jay Bartley Pryor, Sherry M. Albertson, Sharon Crowe, Katherine Hawkins McClendon, Lashaundra R. Suing, Clifford C. Nix, David Mark Slayton, ChesterI L.Jr. Jones, Paige Altman, Tracy Gunn, Adrian Wesley Neiswenter, Charles M. Cubi, Wilbin Harris, Mark Anthony Sr. Pitchford, Lavantes D. JLBI Development, Inc. JLBI Development, Inc. Krause, Brian G. Buchanan, Jerry W. Dawson, Ronald Walraven, Dianal M. Patterson, Jared Centofante, Melissa S. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLB Development, Inc. JLB Development, Inc. JLBI Development, Inc. JLB Development, Inc. JLB Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. Dillard, Darryl M Johnson, Kayla Wix, Christopher Allen, Robert Oswald McMickens, Tracy Y. Earle, Lisal D. Range, Kevin C. Simpson, Fredrick Bragg, Jimmy FJr. Benas, Courtney Gilley, Terry D. Norton, DanielJ J. Lawrence, Mallory A.  Account 2024BOA 2024BOE  BOE  BOE Banks Thornton Craig Thornton Craig Craig Thornton Craig Thornton Craig Helton  BOE Banks Helton Helton  Value $393,310 $606,700 $349,160 $364,960 $697,880 $440,890 $389,640 $454,600 $829,430 $303,890 $452,240 $325,800 $340,170 $459,470 $382,670 $460,500 $45,000 $45,000 $374,920 $457,110 $316,150 $345,040 $602,890 $364,380  Value Chairman Member Member $393,310 Thornton Helton $606,700 Thornton Banks $349,160 Thornton $351,200 $691,040 $427,850 $389,640 $454,600 $333,810 $738,730  33341 35442 39094 41861 44289 44800 46649 48517 48974 $333,810 49786 $738,730 49798 52329 $846,100 52332 52780 58984 59263 60461 61479 61639 61673 61679 61683 62943 63049 64123 66047 70623 73419 $40,000 73425 $40,000 73426 $40,000 73427 $40,000 73430 $40,000 73431 73432 $40,000 73433 73434 $40,000 73435 73436 73437 73438 73442 73443 73444 74894 75057 76720 77676 79914 79963 $394,270 80082 80324 81869 82743 86111 89329 90394  Helton Thornton Craig Helton Helton Helton Helton Thornton Craig Helton Helton Thornton  Craig Craig Craig Helton Craig Craig Craig Banks Banks Banks Banks Banks Banks Banks Banks Helton Banks Banks  $665,000 Thornton Helton $846,100 Thornton Helton $303,890 Thornton $448,000 Thornton Helton $325,800 Thornton Helton $340,170 Thomton Helton $422,604 Thornton $382,670 Thornton Helton $460,500 Thornton Helton $45,000 Thornton Helton $45,000 Thornton Helton $374,920 Thornton Helton $457,110 Thornton Helton $316,150 Thornton Helton $345,040 Thornton $602,890 Thornton Helton $364,380 Thornton Helton $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $376,960 Thornton Helton $560,760 $497,790 Thornton $461,000 Thornton $310,700 Thornton $391,989 $406,950 $522,960 $163,930 $730,560 $94,900 $264,900 $500,980  Banks  Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton Helton  Banks Thornton Banks Thornton Thornton Banks Thornton Banks Thornton Banks Thornton Banks Thornton Banks Thornton Banks Craig Banks Banks Banks Banks Banks Banks Banks Banks Banks Banks Banks  Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks Helton Thornton Banks  $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $376,960 $560,760 $497,790 $461,000 $310,700 $406,950 $522,960 $163,930 $730,560 $121,540 $264,900 $500,980  Banks Banks Helton Helton Helton Craig Craig Craig Craig Craig Craig Craig Craig  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Vice-Chairman Ben Amerson made ai motion tor recognize thel Board of Equalization value and forward to the  Tax Commissioner's Office, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 3of6    Board of Assessor Meeting Minutes of September 18, 2024 continued  30-DAY CHANGE OF ASSESSMENT:  Name Tankersley, Michael Hughes, Kenneth S. 415 Brooks Rackley Rd, LLC. Watnes, CyrilT. 210 Atcheson Road, LLC. Guendulain, Kaylal D. 1Dripping Rock Trail, LLC. Bah, Fatmata Promise Homes Borrower I,LLC. Promise Homes Borrower! I, LLC. Desautels, David Chapman, Matthew Promise Homes Borrower I,LLC. JC&ME,LLC. Silberstein, Joseph D. Barahona, Jaime Ten68 West Apartments, LLC. Midi, Karen Smith, Wayne B. Promise Homes Borrower 1, LLC.  Account 2911 5053 5549 5997 10869 18744 19401 20349 27889 32526 33320 36085 39711 41948 42245 42798 43311 44630 45862 46091  Name Promise Homes Borrower 1,LLC. Cole, Carey E. McKee, James B Promise Homes Borrower 1,1 LLC. Promise Homes Borrower 1,LLC. Hoss, WalterL,II Boyce, Kevin M. Seckler, Robert Riggall, Jeffrey M. Revers, Joseph Capitoll Life Insurance Company Nelson, JCraig Hargrave, Cathey Sheila Trauffer, Tashal M. Watnes, Cyril T. Watnes, Cyril T. Watnes, Cyril T. FHK Properties, LLC. Lossick, James DIRA  Account 48126 49047 49797 51846 55502 55855 56080 59059 66087 69608 74757 79352 81097 82734 87550 87551 87552 90565 92123  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). Vice-Chairman Ben  Amerson made a motion to approve as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell UPDATE APPEAL DECISION PURSUANTO.CGA. 48-5-299(c):  Owner  Account  Reason for Change 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed 2024 Appeal Filed  Appeal Year 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023 2023  Promise Homes Borrower I,LLC. 27889 Promise Homes Borrower I,LLC. 32526 Promise Homes Borrower I,LLC. 39711 Promise Homes Borrower 1,LLC. 46091 Promise Homes Borrower1,LLC 48126 Promise Homes BorrowerI,LLC. 51846 Promise Homes BorrowerI,LLC. 55502  JC&I Me, LLC. Ten68 West Apartments Midi, Karen  41948 43311 44630  Seckler, Robert Trauffer, Tasha  59059 82734  Member Lydia Rollins made a motion to authorize changes to above-referenced. Board of Equalization decision for  reasons submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  STAFF RECOMMENDED CHANGE IN2 2024VALUATION: INCLUDING  APPEAL WITHDRAWAL  DIGEST CHANGE REQUEST (E&R/NOD)  Appeal Yes  2024 Resolved Value 486,140  Name  Account E&R/NOD Withdrawn  Vanegas, Angela Nicole  60154  Yes  Board members were presented with the above-referenced appeal with staff recommended change in 2024 valuation for their review along with the appeal withdrawal and digest change request (E&R/NOD). Vice-Chairman Ben Amerson made a motion to approve the change in 2024 valuation as presented, Member Lydia Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 4of6    Board of Assessor Meeting Minutes of September 18, 2024 continued  2024COVENANT APPLICATION:  Name Sanders, Sherry  Account 7784  #Acres Recommendation 32.86 Approval  Chairman. Johnny McBurrows made a motion to approve staff recommendation for the above-referenced covenant  applications, Member Gary Spinks second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  NOTICETOCEASE, DESIST OR REMEDIATE A CONSERVATION USE COVENANT:  Account Grantor 1008  Grantee Morris, Linda  Split/Account No Yes/92167  Baxter, Mary F. Estate  11916 Lee, Sylvia. Jo & Reynolds, Randy B. Reynolds, Randy Brad above-referenced, property owner(s), Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE! REQUESISIFARNODA: REALESTATE- APPROVED 1I Dripping Rock Trail, LLC. 210 Atcheson Road, LLC. 4151 Brooks Rackley Rd, LLC. Allen, Keon &. Jacqueline Altman, Tray &. Jeannie Bah, Fatmata Barahona, Jaime Bedsole, Richard Boyce, Kevin] M. Capitol Lifel Insurance Company Chapman, Matthew Cobb, Jay & Sandra Cole, Carey E. Cubi, Wilbin & Elizabeth Desautels, David Earle, Lisal D. FHK Properties, LLC. Gilley, Terry D. Guendulain, Kayla D. Hargrave, Cathey Sheila Hoss, WalterL,I Hughes, Kenneth S. JC&I ME, LLC. Lossick, James DIRA McKee, James B Midi,] Karen Moore, Russell Nelson,. JCraig Nix, David & Deborah Pickett, Tyrone D. Poole, Monica Promise Homes Borrower 1,LLC. Promise Homes Borrower 1,LLC. Promise Homes Borrower 1,LLC. Promise Homes Borrower 1,LLC. Promise Homes BorrowerI,LLC. Promise Homes Borrower) I,LLC. Promise Homes BorrowerI,LLC. Pryor, Sherry & Stephen Revers, Joseph Riggall, Jeffrey M. Sanders, Sherry  Member Gary Spinks made ai motion tos send Notice to Cease, Desist orl Remediate a Conservation Covenant tot the  Name  Account 19401 10869 5549 87635 52780 20349 42798 20727 56080 74757 36085 44289 49047 60461 33320 79963 90565 86111 18744 81097 55855 5053 41948 92123 49797 44630 14108 79352 49798 61038 41861 46091 48126 51846 55502 27889 32526 39711 44800 69608 66087 7784  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 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 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  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024  Page 5of6    Board of Assessor Meeting Minutes of September 18, 2024 continued  DIGEST CHANGE: REQUESISARNODA): REALISTATE-AEPROVED Name Seckler, Robert Silberstein, Joseph] D. Smith, Wayne B. Tankersley, Michael Trauffer, Tashal M. Vanegas, Angela Nicole Watnes, CyrilT. Watnes, CyrilT. Watnes, CyrilT. Watnes, CyrilT.  CONTINUED FROMI PAGE5  Account 59059 42245 45862 2911 82734 60154 5997 87550 87551 87552  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  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024  Member Lydial Rollins made a motion to approve staffr recommendation ont the above-referenced Digest Change  Requests (E&R's & NOD's) as submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting of September 18, 2024- - Chairman Johnny McBurrows made ar motion to adjourn,  Vice-Chairman Ben Amerson second.  Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  Doun loma Secretary, Deanna Morrison  Page 6of6