PAULDING COUNTYBOARD OFTAXASSESSORS  Meeting Minutes October 9, 2024  CALLTOORDER: INVOCATION: PRESENT:  The Paulding County Board of Tax Assessors heldi its regular meeting on Wednesday, October 9, 2024, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman. Johnny McBurrows called the meeting to order at 10:00a a.m.  Chairman. Johnny McBurrows  In: attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydial Rollins, Member Gary Griswell, Chief Appraiser. James Stokes,Jr. and Board Secretary Deannal Morrison.  MINUTES OF THE PREVIOUS MEETING:  Chairman. Johnny McBurrows moved the minutes ofOctober 2, 2024, be approved  as presented, Member Lydial Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Chief Appraiser Stokes presented the following items for the] Board's consideration:  GENERALCORRESPONDENCETOTHE BOARD:  Settlement Conference Request for Settlement Conference Name Daniel, Lonnie & April Quorum III, LLC. Quorum III, LLC. Quorum III, LLC. NEW BUSINESS: Name Keller, Richard Bennett, Cathy L. Pelech, George Escobar, Nicole Boyd, Tammy R. Wilkerson, Paul D. Fregene, Godwin Payne, Jerry Budreau, Angela Daniel Rautmann Living Trust Armstrong, Karen Andrew & Carolyn Aldrich Family Trust 9286 Turner, William. J. Lahaie Family Networking, LLC.  No agreement was reached at Superior Court Settlement Conference with Robert AI request fors settlement conference was issued tol Ricky Hardin and Holt Hudson per  Toler,Jr.  appeal tos superior court.  2024TAXPAYER. APPEAL- WITHDRAWN:  Account 46259 48938 17876 29984  Name Quorum III, LLC Quorum III, LLC 2021 Dallas, LLC.  Account 40482 42740 89224  Open House Atlantal Realty & Invs, LLC. 56536  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal withl No-Change in Value  2024TAXPAYER. APPEALSI FORWARDED: TO THEI BOARD OF EQUALIZATION:  Account 299 1164 1761 3147 4160 4288 4525 6949 8114 9160 9164 10202 12595  Name Wisley, David Bogenschutz, John M. Tang, Junhao Watson, Danny L. Nelson, JCraig Armstrong, Karen SPEAFI,LLC. Seckler Rentco, LLC. Rivera, Ruth Esther Kucinskij, Anton. Ortiz, Najera Pedro Raney, Christopher M. Dina M. Ostrander Revocable Trust Grote, Joshua A. Dow, RobertJ.  Account 44414 45202 45940 46287 49645 53307 53932 56617 56881 59706 62551 65704 65710 65736 66283  Charles Louis Allgood" Testamentary Trust 337  Page 1of6    Board of Assessor Meeting Minutes of October 9, 2024 continued  CONTINUED FROM PAGE1  2024TAXPAYER. APPEALSFORWARWARDEDTOTHE BOARD OF EQUALIZATION:  Name Shill, Ana Veron Yerby, James Benjamin Cespedes, Maximo Caba Gonsenheim Irrevocable 1998" Trust Dyer, Donna. J. Keith W & Lynda TLange Living Trust 20375 Lamphere, Reid Byrd, Jack Kimzy Jr. Matthews, Richard Nelson, JCraig Irby, Timothy B. Durham, Thomas E.Jr. Monterde, Melissa BVW Mountains, LLC. Hawkinson, Christopher G. Jones, Hunter Weyant, Gregory Newman, Kevin A. Newman, Brandon Chase Cooper, Rodney G. Cannon, Brett D. 203. Abernathy Way Land Trust Casteel, Mark G. Vangilder, Michael  Account 12601 14479 15132 15651 18335 20592 20995 25414 26037 27687 28323 31148 31357 31747 33278 33282 33337 33937 34942 41209 42373 43306 43400  Name Walker, Clifton Tenbarge, Nicholas Campbell, Steven Wayne Herring, Stanton R.JR. Parker, Jennifer H. LaFauci, Rebekah Goswick, Joshua D. Leandre, Gardy Lewis, Justin W. Udeh, Ganiat A. Montoban, Luinel Shill, Ana Veron Wood, Wyatt Dyar Gonsenheim Irrevocable 1998 Trust Baxter, Brannon Durham, Thomas E.. Jr. Atkins, Donnal M. Kanyaruru, Margaret K. Collins, Thomas Loren. Jr. Collins, Thomas Loren. Jr. Morgan, Paula. Jan Brady, Garrett Shane Henderson, Darlene Jane  Account 66616 70092 70126 70425 75194 76966 80129 80344 80591 80956 81278 81365 81412 82366 83965 84315 84385 86057 86996 87309 88390 88403 89733  Asim] Mahmood & Farhana Asim Rev Trust 75190  Board members were presented with the above-referenced. 2024 taxpayer appeals for their review. Based on information presented by staff, Chairman Johnny McBurrows made motion to reject the position of the taxpayer and make no changes in valuation or decision and toi forward the above-referenced taxpayer appeals tot the Board of  Equalization, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OF EQUALIZATION DECISIONS:  Name Walker Kenneth S Cobb Amanda Thaxton, John Richard Anderson) Michelle E Morgan Sarah Pigg David Moran Mendez Juan Manuel Matta Donna S Smith Tonisha Carpenter Audrey L Morgan Sarah Holmes David A Wheeler BrianJ Moran Mendez. Juan Manuel Moran Mendez Juan Manuel Hudson Holt Harrison Hightower Shirley A Mwangi StephenI Studstill Jessical L Diffee Michael R Powell Randy C Hardin Ricky RJr Tidwell Allyson Toby Elston. Jennifer Floyd Jerry L  Account 2024BOA 2024BOE  BOE  BOE Heerlein Banks Sandoval Rife Heerlein Sandoval  BOE Sandoval Rife Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval  Value  Value Chairman Member Member  222 11107 25454 27349 28574 33330 34531 34974 35301 36467 40087 41038 41522 42359 42360 42782 43264 44344 45550 45691 45841 45858 46361 47055 47686  $350,650 $350,650 Rife $708,980 $708,980 Heerlein Rife $274,620 $274,620 Heerlein Rachel $267,940 $224,440 Heerlein $285,340 $265,780 Heerlein Rife $447,200 $447,200 Rife $367,580 $367,580 Heerlein Rife $345,770 $345,770 Heerlein Rife $262,120 $262,120 Heerlein Rife $352,060 $352,060 Heerlein Rife $229,250 $229,250 Heerlein $310,550 $310,550 Heerlein Rife $325,390 $325,390 Rife $504,940 $504,940 Heerlein Rife $318,680 $318,680 Rife $364,660 $364,660 Heerlein Rife $610,010 $610,010 Heerlein $741,100 $741,100 Heerlein Rife $167,320 $167,320 Heerlein Rife $459,400 $459,400 Heerlein Rife $411,470 $411,470 Rife $444,090 $354,960 Heerlein Rife $522,140 $522,140 Rife  Rife Heerlein Banks Rife Sandoval Heerlein Rife  $30,000 $30,000  $30,000 Heerlein Rife $30,000 Heerlein  Heerlein Banks Heerlein Sandoval  Page 2of6    Board of Assessor Meeting Minutes of October 9, 2024 continued  BOARD OFI EQUALIZATIONI DECISIONS:  CONTINUED FROM PAGE2  Name Cousins Jason) P Smith Mark Ryan Boston Andrewl L Grogan. Jonathan C Woerner MarkJ Andrade Kerry M Kincaid Sabrina A Sorgen Michael Furlong Kim Michael Germany Christopher S Gates Ouardi. Juanal E Snead Rachel Metekingi Brooke Sachi Agamu Ogadinma Larabee Jason Lepere ErikI L Mccoy Robert Nichols KennethJ Joinel Fallon) Burke Thomas. Joseph Colel David Howard Warren Marco Lawler. John F Crabb Christopher Timothy Matthews Deborah L Kelley Donna Nelson Graham Melisssa Cook Veda Adrienne Ornay Family Trust Turner Andy Alves Jose Williams Kareem Murphy MichaelJ Luther. James Sean Coley Terri Wesley MichaelJ Elgali Amgad Gilman Gelinda Sarza Rogers Logan Williamson Mark A Sunderland Gaill K Boscoe. JohnJ Binger. John Komul David Tookes Edref Patterson Daniell Nash Larry Ray & Lynn) Rae Carnell Rev 75054 Harvey Kasey Anutel Dean Randa Morris George. Jack Heirs Of Carhide Heidi Michael Amy Michelle Ehima Emmanuel E Denson Dorsey Thomasena Orantes Silvia Yanira Barron) Matthew Brett Hamada. Ahmad A Susan Dembek Trust Webb MichaelT Min & Heng Group Llc Obiekwe Chibuzo Emeka Turner. Jeffrey Roger  Account 2024BOA 2024BOE  BOE  BOE  BOE Rife Sandoval Sandoval Sandoval Sandoval Rife Sandoval Rife Sandoval Sandoval Rife Rife Rife Rife Rife Rife Rife Rife Sandoval Sandoval Rife Sandoval Sandoval Sandoval  Value  Value Chairman Member Member  47952 48911 49074 49075 49796 50044 52758 53025 53607 54751 55272 56854 57859 57964 58165 60453 60652 61000 61490 61964 62028 62262 63191 64454 65534 67457 68601 69376 69384 69762 70164 70216 70577 70585 70679 71102 71812 72191 73021 73059 73583 73593 73822 74666 74684 74921 75459 75557 75674 77525 77952 78542 79303 79915 80461 80543 80962 82641 83651 84576 84763  $476,930 $476,930 Heerlein Sandoval Rife $349,890 $349,890 Heerlein Rachel $474,480 $474,480 Heerlein Rife $477,600 $477,600 Heerlein Rife $782,000 $782,000 Rife $322,400 $322,400 Heerlein Rife $486,720 $486,720 Heerlein Rachel Rife $248,730 $248,730 Rife $405,690 $405,690 Rife $566,400 $556,423 Heerlein Rife $219,150 $219,150 Rife $395,700 $368,560 Heerlein $290,150 $290,150 Heerlein $495,450 $495,450 Rife $318,240 $318,240 Heerlein Rachel $531,500 $531,500 Rife $581,000 $535,000 Heerlein Rachel Rife $461,100 $461,100 Rife $343,390 $318,848 Heerlein Rife $382,900 $382,900 Heerlein Rachel Rife $502,340 $502,340 Heerlein Rife $411,470 $395,227 Rife $430,370 $430,370 Heerlein $492,100 $492,100 Rife $598,780 $598,780 Heerlein $406,510 $406,510 Heerlein $408,190 $408,190 Heerlein $1,713,900 $1,556,163 Heerlein $1,334,050 $1,266,288 Heerlein $479,830 $479,830 Rife $392,860 $378,860 Heerlein Rachel $554,070 $554,070 Heerlein Rachel $534,150 $534,150 Heerlein $578,750 $578,750 Heerlein Rife $423,210 $408,000 Heerlein Rachel $356,500 $356,500 Heerlein Rife $369,090 $369,090 Heerlein $314,840 $314,840 Heerlein Rife $443,500 $443,500 Rife $428,820 $428,820 Rife $425,380 $425,380 Heerlein $476,270 $476,270 Rife $503,910 $503,910 Rife $401,790 $401,790 Rife $428,810 $428,810 Rife $442,420 $442,420 Heerlein Rife $559,940 $559,940 Heerlein Rife $397,120 $397,120 Rife $960,480 $960,480 Heerlein Rife $359,600 $359,600 Heerlein Rife $453,260 $453,260 Heerlein $483,230 $483,230 Heerlein Rife $322,890 $322,890 Rife $480,870 $480,870 Heerlein $320,650 $320,650 Heerlein $569,750 $569,750 Heerlein $401,860 $386,341 Heerlein $476,080 $442,816 Heerlein $616,030 $616,030 Rife $422,690 $422,690 Rife $422,970 $422,970 Rife $424,630 $424,630 Heerlein Rachel $498,950 $498,950 Rife  Sandoval Heerlein Heerlein Banks Heerlein Sandoval Sandoval Heerlein Rachel Rife Sandoval Heerlein Sandoval Heerlein Heerlein Sandoval Heerlein Banks Rachel Heerlein Sandoval Rachel Rachel Rachel Rachel Rachel Heerlein Banks Rife Sandoval Heerlein Banks Heerlein Banks Rachel' Heerlein Sandoval Heerlein Sandoval Sandoval Heerlein Heerlein Banks Sandoval Heerlein Rachel Heerlein Sandoval Rife Rife Rife Rife Rife Heerlein Banks Heerlein Sandoval Heerlein Sandoval Heerlein Banks  Sandoval Sandoval Sandoval Sandoval Rife Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval Sandoval  Neal E& Stephanie S Shulman Rev 83124  Page 3of6    Board of Assessor Meeting Minutes of October 9, 2024 continued  BOARD OFI EQUALIZATION DECISIONS:  CONTINUED FROM PAGE3  Name Rodriguez. Antonio Pryor. Jasmine Desiree EJames Family Trust  Account 2024BOA 2024BOE  BOE  BOE Heerlein Banks Heerlein Sandoval  BOE Sandoval  Value  Value Chairman Member Member  85681 86198 87376  $588,240 $588,240 Rife $419,670 $419,670 Heerlein Rife $421,760 $421,760 Rife  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Member Lydia Rollins made a motion to1 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  STAFF RECOMMENDED CHANGE. IN: BAVALATOMINCLDING  APPEALWITIDRAWAL DIGEST CHANGE. REQUESTEARNOD)  Board members were presented with a digital listing of 156s single family rental properties and represented by tax representative CBRE. Thel listing included staff recommended change in 2024 valuation for their review along with the appeal withdrawal and digest change reques(EARNOD). Member Lydial Rollins made a motion to approve the  change in 2024 valuation as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT. APPEAL RESOLUTION:  Appeal Withdrawn Yes  2024 Resolved Value $693,000  Name  Account 28002  E&R/NOD Yes  Mahaffey, Benjamin & Misty Member Gary Spinks second. Account Grantor 266 2572 5618 59429 61279  Board members were presented with the above-referenced appeal with Superior Court Appeal Resolution recommendation. Vice-Chairman Ben Amerson made ai motion to approve the change in 2024 valuation as presented, NOTICETOCEASE, DESIST OR REMEDIATE A CONSERVATION USE COVENANT:  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Grantee  Split/Account Yes/93165 No No Yes/93370 Yes/93171 No No No No No  McWhorter, Rebecca Wade Aiken, Candice Eugenia Patterson, Ashley Smith Simons, KI Mark & Dawn W. Schter, John. Jeffery Estate  The Rebecca W McWhorter Revocable Trust Yes/91374  Baird, Kristin & Grant Nora's Farm, LLC. Hansman, Ian M. & Holly M. Penny, Sandra) Nicole & Aaron. James Backcountry 141,LLC. Goodman, Nora Wood Goodman, Nora Wood  33940 Thel Estate of Anthony Russ Wilbur Wilbur, Matthew Austin 61278 Thel Estate ofl Nora Wood Goodman Patterson, Ashley Smith 61279 Thel Estate ofNora Wood Goodman Patterson, Ashley Smith above-referenced; property owner(s), Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  35546 Brock, Susan M. 50976 McIntyre, Esther E. 61278 Schter, John Jeffrey Estate  Member Lydia Rollins made a motion to send Notice to Cease, Desist or Remediate a Conservation Covenant to the VOLUNTARY BREACH OF COVENANT- NOTICETOTANCOMMISSIONER TO: ISSUE BREACH OF  COVENANT PENALTY AND RELEASE CONSERVATION USE COVENANT  Name  Account 7107  #Acres 25.09  Totall Penalty Amount $14,559.33  Macpherson, Steven &. Jelly  Chairman. Johnny McBurrows made a motion to accept Voluntary Breach of Covenant and to send Notice To Tax Commissioner Tol Issue Breach Of Covenant Penalty, and tol Release Conservation Use Covenant for the above-  referenced property owner, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 4of6    Board of Assessor Meeting Minutes of October 9, 2024 continued 2024COVENANT, APPLICATION UNDER. APPEAL: Charles Louis Allgood Testamentary Trust applications, Chairman Johnny McBurrows second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Name  Account 337  #Acres Recommendation 124.77 Denied  Member Lydial Rollins made a motion to approve staff recommendation for the above-referenced covenant  MOTOR VEHICLE APPEAL:  Owner Drotenko, Vladimir  Vehicle Year- Make -Model 2016-Honda-CRV  State Valuation Valuation $14,9775  Returned $8,000  BOA Reviewed Valuation $11,857  Vice-Chairman Ben Amerson made a motion to approve staff recommended value, Member Gary Spinks second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE-APPROVED Name Alves, Jose & Amy Anderson, John Andrew Jr Anderson, Michelle &. Johnson, John Boone, Jean S. Coley, Terri Cook, Veda Adrienne Elston, Jennifer & Shedric James Germany, Christopher & Tammy Hamada, Ahmad A. Hardie, Stephanie & Young, Edward Herrin, Edward & Daphne Joine, Fallon & Gongar Lindbloom, Arthur & Anne Loftis, Joseph & Donna Lutes, Tara & Nathan Macpherson, Steven & Kelly Mahaffey, Benjamin & Misty McCoy, Robert & Christine Morgan, Sarah & Richard Oliver, Ardryell Ornay Family Trust Reynolds, Nancy & Brown, Amanda Richards, Jeffrey Scott Romeo, Michael & Megan Sadd, Mohammed & Hadizatu Snead, Rachel & Teresa Susan Dembek Trust Warren, Marco & Barbara PERSONALPROPERTY- APPROVED Name Dempsey, Jerry S. Patech Salons, LLC/DBA Supercuts River Bend] Landscape Group, LLC.  Account 70164 90108 27349 1586 70679 69376 47055 54751 80543 61630 64768 61490 55721 66075 82614 7107 28002 60652 28574 78885 69384 59500 78787 79656 74762 56854 80962 62262 Account P11230 P39274 P40355  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 Type E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2023-2024 2022-2024 2022-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 Year(s) 2024 2024 2024  Member Lydial Rollins made a motion to approve staff recommendation on the above-referenced Digest Change  Requests (E&R's & NOD's) as submitted, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 5of6    Board of Assessor) Meeting Minutes of October 9, 2024 continued  ADJOURNMENT: Meeting of October 9, 2024- - Chairman. Johnny McBurrows made ai motion to adjourn, Vice-  Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Ds laniou Secretary, Deanna Morrison  Page 6of6