PAULDING COUNTY. BOARD OF TAXA ASSESSORS  Meeting Minutes October 2, 2024  CALLTOORDER: INVOCATION: PRESENT:  Thel Paulding County Board ofTax Assessors held its regular meeting on' Wednesday, October 2, 2024, att the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00a.m.  Vice-Chairman Ben Amerson  Ina attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydia Rollins, Member Gary Griswell, Deputy-Chief Appraiser Kim Scott and Board Secretary Deannal Morrison. Chairman Johnny McBurrows moved the minutes of September 25, 2024, be approved as presented, Member Lydial Rollins second. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  MINUTES OF THE PREVIOUS MEETING:  Deputy-Chief, Appraiser Scott presented the following items for the Board's consideration:  GENERALG CORRISFOADENCETOTNE BOARD:  Request for Settlement Conference Name  Ar request for settlement conference was issued tol Fatemeh Abdollahi, Alvin Burley, Donald Daniels, Naser Saadat, Stuart Usrey, Dianal M. Walraven and Howard  Williams per appeal to superior court.  2024TAXPAYER. APFEAL-WITIDRAMA:  Account 90768 54138 88691 67562 48403  Cole, Tammie & Russell Corley, Michael &. Jennifer Evans, Mark & Wanda Johnson, David O. Martin, Denenal L. NEW BUSINESS: Name Pas, John R. Sr. Sanchez, Robert Mario Khan, Shazad Byrd,JLee Knox, NeilC.Jr. Paparella, Michael. J. Smith, Nancy Anne Witte, Tracy Goodnow, Ronnie G. 210 Atcheson Road, LLC. 1D Dripping Rock" Trail, LLC. FHK Properties, LLC. Lossick, James D. IRA Joseph, Sonny V.  Miller, Tarshal N. Nguyen, Ann Parkway North Townhomes, LLC. Stratus Rentals, LLC. Wise, Karen) P.  33111 80323 19082 69362 68122  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with) No-Change in Value  2024TAXPAYER APPEALSFORWARDED TOTHE BOARD OF EQUALIZATION:  Account 65706 54825 15646 36343 41116 80533 70003 70093 46004 10869 19401 90565 92123 1633  Name Lydian, Robert SPEAFI,LLC. Burton, Michael Ahmad Varricchio, Cathy. J. Watts, Raymond M. Sr. McCannon, Kirk Kershner, Lindal M. SPEAFI,LLC. Bruce. JOsternik" Trust Mitchell, Thomas)J. Russ, AlfredL.Jr. Costa, Esvan DeJesus, Jordan B. Rampley, Michael Taylor Hellen, John A.  Account 38500 44209 70256 70247 75273 1775 80288 30880 83116 86220 86457 85772 89812 86017 65547  Peggy MI Morris Irrevocable Family Trust 45703  Pagelof5    Board of Assessor Meeting Minutes of October 2, 2024 continued  CONTINUED FROM: PAGE1  MATAXPAYERAPPEALSFORWARDED TOTHE BOARD OF EQUALIZATION:  Name  Account 15636 80782 56060 45200 67836 55242 48314 48308 73878 58497 72853 72910 64910 84406 27724 74270  Name Benson, Kial Holmes Holmes, Dewayné Nelson, DI Michelle Rios, Jesus Wodward, Lennon R. Sullivan, Kevin Western, Erik Bulford, Vince G. Andres, James Paul II Bailey, Ricardo Zatwon Fregene, Godwin) B Bulford, Vince Bulford, Vince Bulford, Vince King, Bradley R. Benson, Jon A. SPEAF1, LLC.  Account 63150 77703 12118 41148 41170 63246 29864 64892 75687 83921 83895 58025 58039 56142 79181 44946 63347  Wright Enterprise, Inc. Marblestone, Michael Carpenter, Shannon Sivaprakash, Krishnaraj Swathi Trust Seckler Rentco, LLC. Seckler, Robert L. Chittam, John Robert Upchurch, Harold B. Conger, Robert M. Bilbrey, Amanda Anne Arhimi, Soufiane Guimaraes, Zardo Gustave Christine Nahimana Living Trust Yackee, Justin C. Randall HI Lahaie Estate Chery, Evens  Steven & Nancy White Revocable Trust 83330  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 to reject the position oft the taxpayer and make no changes in valuation or decision and to forward the above-referenced taxpayer appeals tot the Board of  Equalization, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OF EQUALIZATION DECISIONS:  Name Jawessentials, LLC. Rose, Natalie Reinhardt, Michael Reinhardt, Michael Li, Xiang Martin, Anthony Bailey, Ellen RI Heirs of Iwan, Emma K. Reinhardt, Michael Williams, Shane A. Smith, Jennifer A. Adbollahi, Fatemeh Reinhardt, Michael Georgia Farm Bureau Mutual Ins. Patterson, Raymond Scott Simmons, Douglas E. Ford, Frances M. Reinhardt, Michael EML Paulding, LLC. Reinhardt, Michael Word, Pamela S. Oluwadipe, Temitope Oluwasegun Nappier, Billy Burley, Alvin T. Payne, Charles T. Pegasus Property Holdings, LLC. Chavlvatzis, Greg G. Ellis, Dennie D. Pierro, Kim Flax, LesterJ. Tucker, Robert. J.Jr. Reed, Daniel E. Johnson, Charles CIV.  Account 2024BOA 20241 BOE  BOE  BOE  BOE Craig Craig Helton Craig Craig Craig Craig Rife Helton Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig  Value $238,000 $351,630 $245,670 $336,860 $266,110 $275,230 $630,790 $173,270 $237,210 $669,960 $310,620 $491,580 $184,540 $357,150 $197,830 $599,010 $198,970 $224,000 $268,110 $292,680 $270,120 $539,160 $265,730 $244,220 $307,990 Page 2of5  Value Chairman Member Member $238,000 Thornton Helton $307,475 Thornton Helton $245,670 $336,860 $266,110 Thornton $275,230 $630,790 Thornton $173,270 Thornton Helton $237,210 $669,960 $310,620 Thornton Helton $491,580 Thornton Helton $184,540 $357,150 Heerlein $284,450 Thornton $197,830 Thornton Helton $599,010 Thornton $198,970 $224,000 Heerlein Rachel $268,110 $361,690 Thornton Helton $292,680 Thornton Helton $315,130 Thornton $270,120 $491,700 Thornton Helton $121,440 Thornton Helton $519,932 Thornton $265,730 Thornton $258,400 Thornton Helton $230,900 $281,110 $244,220 Thornton Helton $307,990 Thornton Helton  1034 2157 3308 3912 4330 4395 4571 6297 6573 7293 9920 10104 10165 10959 11748 $284,450 12698 14558 15109 15195 15447 15596 $361,690 18638 19178 $315,130 19212 19363 $491,700 19575 $121,440 20404 25257 25549 $258,400 25669 $230,900 27418 $281,110 27445  Helton Thornton Craig Helton Thornton Craig Helton Thornton Craig Helton Thornton Craig Helton Thornton Craig Helton Thornton Craig  Craig Helton  Rachel Craig Helton Thornton Craig Thornton Craig Helton Thornton Craig Helton Helton Helton  Helton Helton Helton  19976 $257,490 $257,490 Thornton  Helton Thornton Craig Helton Thornton Craig  Whitman Investment Properties, LLC. 27997    Board of Assessor Meeting Minutes of October 2, 2024 continued  CONTINUED! FROM PAGE2  BOARD OF EQUALIZATION: DECISIONS:  Name Dennis, Louisel F. Cokrlic, Vincent. J. Oliver, Daniel B. Baiden, Beatrice Bresnahan, John F. Slates, Gary Alan. Jr. Guimaraes, Daniel Oliveira Strickland, Katie Lawrence, Joseph W. Jr. Dwellingham, Tanya Vines, Columbus Thomas, Jamie Smith, Charlie W. Simonds, Jonah Usrey, Stuart Lemley, Kimberly B. Medlin, John G. Bootcheck, Elizabeth D. Heafer, Charles O. Dunleavy, Shane G. Madison, Melanie Ezi, David A. Wheeler, Bradley D. Garwood," Tamara Gauthier, Kedrick D. See, Ross R. Gitita, John Cherestal, Nerva. Junior Daniels, Donald Carlett. Jr. Gonzalez, AlexandraJ. Hogue, Janet Palmer, Michele M. Saadat, Naser Dunn, Eugene G.  Account 20241 BOA 2024 BOE 28156 $268,410 29943 30049 $285,820 30260 $357,240 30487 31394 $319,930 31921 31946 $312,410 34668 35607 35648 38369 43438 43996 48025 48171 50667 52596 $708,400 53615 54599 58117 59681 60466 61491 68968 69536 75458 78165 78241 79298 82498 85783 90553 91697  BOE  BOE Helton Helton Craig  BOE Craig Craig Craig Craig Helton Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig  Value $303,970 $372,800 $338,160 $326,880 $320,050 $381,650 $373,700 $615,150 $424,600 $629,300 $400,650 $373,220 $381,890 $369,130 $284,860 $346,750 $481,200 $567,800 $340,000 $372,790 $319,870 $379,310 $568,660 $409,520 $437,450 $603,250 $416,370 $482,480 $416,790  Value Chairman Member Member $268,410 $244,530 Thornton Helton $285,820 Thornton $320,000 Thornton $372,800 Thornton Helton $319,930 Thornton $338,160 Thornton Helton $312,410 Thornton Helton $326,880 Thornton Helton $320,050 Thornton Helton $373,700 Thornton Helton $615,150 Thornton Helton $424,600 Thornton Helton $620,490 Thornton Helton $400,650 Thornton Helton $373,220 Thomton Helton  Helton Thornton Craig  $365,600  Helton Thornton Craig  $708,400 $381,890 $369,130 $283,893 $346,750 Thornton Helton $481,200 Thornton Helton $567,800 $340,000 Thornton Helton $372,790 Thornton $319,870 Thornton Helton $379,310 Thornton $568,600 Thornton Helton $409,520 Thornton Helton $437,450 Thornton Helton $603,250 $416,370 Thornton Helton $482,480 Thornton $416,790  Helton Thornton Craig Helton Thornton Craig Helton Thornton Craig  Helton Helton  Craig Thornton Thornton Banks Helton Helton Rachel  Craig Craig Craig Craig Craig Craig Rife Craig Craig Craig Craig Craig  Family Trust of Robert Neill Shell Sr. 60708 H. Damani Investment Group, LLC. 76750  $1,339,500 $1,339,500 Heerlein  Helton Thornton Craig Helton Thornton Craig  Helton  Deputy-Chief. Appraiser Scott presented board members with the above-referenced Board ofl Equalization decisions for their review. Chairman. Johnny McBurrows made a motion tor 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 CONSERVATIONI USE COVENANTS THATEXPIRE DECEMBER: 31, 2024:  Name  Account 4389 11 29235 11755 13387 25689 10523 44572 2223 9692 20995 26028 66623 1276 11632 Page 3of5  Name  Account 8596 8756 82213 11987 9276 12197 9869 9870 9900 4913 2569 83088 11699 2367 10929  2011 Edwards Family Revocable Trust Abernathy, Doylel D.Jr. Andrews, Irma H. Bates, Robert Benham, Dale Bentley, Douglas R. Brock, W Charles Buechler, Brent Blaine Butler, Sheila M. Butler, Sheila M. Byrd, Jack Kimzy. Jr. Carmichael, David L. Carter, Jessica Dawn. Cochran, Homer F. Colvin, DavidL.  Leggett, WI LHeirs of Lockhart, Martin] E. Mark Bruce Speciall Needs Trust Marvin' WI Ritchl Revocable Living Trust McGarity, Detra Mills, Adam Moody, Glenn RI Heirs of Moody, Glenn] RI Heirs of Moody, Thomas LSr. Morales, Paula M. Mulkey, Dennis Myrick, Ricky Carl New, Norman Parker Gary Leel Heirs of Pate, Wanda) B.    Board of Assessor Meeting Minutes ofOctober 2, 2024 continued  CONTINUED FROM PAGE3  CONSERVATION USE COVENANTS THATI EXPIRE DECEMBER31,2024:  Name Cook, Kevin Aaron Corley, Christopher Cornwell, Jason Craton, Joanne E. Craton Melba FI Heirs of Curtis, Shaun Degener, Leza Renee Dodd, Brenda Duncan, Ann W. Durham, Thomas EJr. Eaves, David Ray Eberhart, Jodi D. Estes, Stephen Michael Evans, James Scott Farr, DonaldC. Faucett Family Limited Partnership Fennell, Sheri Ferguson, Timothy Charles Fields, Gerald B. Flatt, Jason Freeman, Leslie H. Gable, Tracy Elizabeth Garner, Dorothy Gail Goggins, BlakeJ. Griffin, Charles G. Griffin, Kerrin. Joy Griffith, LI Douglas Grogan, RI HI Heirs of Haight, PatrickJ. Haight, William Troy Hall, Gordon Hall, Robert Winston Harvest Moon Farms & Vineyards, LLC. Hembree, Wendy Corley Hembree, Wendy Corley Hester, MichaelL. Hicks, Kenneth W. Hite, Christopher Hudgins, Darren Ingram, Jody Johns, Mark Alan Johnson, Glenn W. Johnson, Glenn W. Kendrick, John M.Jr. Kirkus, Nathan Keith Lee, Corey. J.  Account 50112 82084 82919 3540 4935 15634 60554 4054 13599 28323 51661 30785 15575 83690 9120 66358 592 32154 4745 56995 82867 36838 5390 8970 84340 8757 2676 5916 5950 7060 91731 6138 12473 89920 7058 7059 33574 6826 3211 29381 12545 8710 60560 9656 13749 13666 9685  Name Patrick, William A. Pauline H Williams RLT Phillips, Curtis Pickett, Donald W. Jr. Pope, Mark Steven Richardson, JGlenn Ritch, Phyllis D. Rogers, Jerri Scoggins, Tommy Shead, Joyce C. Shelley, William Shipp, Jeanne O. Shipp, Jeanne O. Smith, Earl Lee Smith, James S. Solomon, Christy R. Specht, Kenneth A. Sproull, Ellene St. Pierre, Peter Stahl, Shannon D. Stone, Jerry Wayne Stump, Clifford.J. Swenson, Craig A. Talley, James C. Thomason, Brenda Hatcher Thomason, Manda C. Tibbitts, Karen] P. Tipton, Joseph R. Toler, Robert Stephen. Jr. Turley, John Maner Life Estate Vansant, Kemie Brown Walker, Jackson Wallace, Michael L. Wallace, Murphy O. Walraven, Curtis Glen Walraven, Glenn Watkins, Jennifer Weaver, Mark. James Weaver, Mark. James Webb, Matthew Brandon White, Debra W. White, Mary Corley White Oak Creek Farms, LLC. Willow Springs Farms 1, LLC. Winkler, Jill Clayton Womack, Felicia Hogan  Account 44312 15200 26034 19321 11271 7576 30811 11984 2672 12426 12551 3696 4519 4518 12893 12973 50096 15252 13175 38348 56542 71807 12393 58531 30707 13730 13736 19675 14090 76551 7494 9887 60972 14553 66309 14593 66225 9904 14781 66228 81747 1969 82468 142 3538 21050 6791  Rebecca Darlene Jerrell Smith Irrev. Trust  Gerald W & Beverly A Wallace Rev Trust  Deputy-Chief. Appraiser Scott presented board members with al listing of all conservation use covenants that will expire December 31,2024. In compliance with O.C.G.A. $48-5-7.4(6)d)a written notice will be mailed to the above- listed property owners informing them their covenant will expire December 31, 2024 and in order to continue the conservation use assessment they must file an application for a new ten year covenant agreement nol later than April 1, 2025. Vice-Chairman Ben Amerson made motion to send notice ofCUVA expiration as presented, Member Gary  Spinks second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 4of5    Board of Assessor Meeting Minutes of October 2, 2024 continued STAFFI RECOMMENDED: CHANGE: IN 2024 VALUATION-INCLUDING  APPEALWITHDRAWAL  DIGEST CHANGE REQUEST (E&R/NOD)  Appeal Yes Yes  2024 Resolved Value $532,716 $570,970  Name  Account E&R/NOD Withdrawn  Snider, Robert &1 Patricia Yingling, William Mark & Kathleen  87591 85367  Yes Yes  Boardi members were presented with the above-referenced: appeal with staffr recommended change in 2024 valuation for their review along with the appeal withdrawal and digest change request (E&R/NOD). Member Lydial Rollins madea a motion to approve the change in 2024 valuation as presented, Vice-Chairman Ben Amerson second.  Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODS): REALESTATE-/ APPROVED Baiden, Beatrice & Omari, Richard Childress, Darius Akeem Cokrlic, Vincent Ellis, Dennie &I Linda Madison, Melanie Rose, Natalie Snider, Robert & Patricia Usrey, Stuart &N Melissa Vines, Columbus & Brenda Yingling, William & Kathleen PERSOMALPROPEKIY: APPROVED Name Outrageous Mini Gold, LLC. Quamme, Scott  Name  Account 30260 86068 29943 20404 58117 2157 87591 48025 35648 85367 Account P40103 P46948  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 Type E&R/NOD E&R/NOD  Year(s) 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 2024 Year(s) 2022-2024 2024  Member Gary Spinks made al motion to approve staff recommendation. on the above-referenced. Digest Change  Requests (E&R's & NOD's) as submitted, Member Gary Griswell second. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting of October 2, 2024- - Chairman. Johnny McBurrows made a motion to adjourn, Vice-  Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Aloaox  Secretary, Deannal Morrison ae  Page 5of5