PAULDING COUNTYI BOARD OFTAX. ASSESSORS  Meeting Minutes October 16, 2024  CALLTOORDER: INVOCATION: PRESENT:  The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, October 16, 2024, att the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00a.m.  Member Gary Spinks  Ina attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydia Rollins, Member Gary Griswell, Deputy-Chief Chairman. Johnny McBurrows moved the minutes of October 9,2 2024, be approved  Appraiser Kim Scott and Board Secretary Deanna Morrison.  MINUTES OF THE PREVIOUS MEETING:  as presented, Member Lydia Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Deputy Chief Appraiser Scott presented the following items for the Board's consideration:  GENERALCORRESPONDENCETOTHE BOARD:  Settlement Conference Request for Settlement Conference Board of Commissioners Reappointment Georgia Department of Revenue Name  No agreement was reached at Superior Court Settlement Conference with Sabrina A request for settlement conference was issued tol Daniel Patterson, Felix Johnson, Matthew Barron and Omay Family Trust per appeal tos superior court. Chief Appraiser Stokes informed the Boardt that Mr. Gary Griswell and Mr. Gary Spinks was reappointed tot the Board of Assessors by the Board of Commissioners. Cathy Pace andl Miranda Hadaway successfully completed the Appraiser 11 Exam with  Berry.  the Georgia Certification Program.  2024TAXPAYER. APPEAL-WITHDRAWN:  Account 25128 31269 72910 11674 76575 10505  Name Moeller, Peggy Nelson, Michelle &1 Darwin Solodar, Helena Solodar, Lauryn Solodar, Zachary  Account 33302 12118 51854 52399 60365  1651 Ladora Drive Dallas, LLC. 222 Garretts Drive, LLC. Guimaraes, Zardo Gustavo Laliwala, Raj & Smita Laliwala, Smita & Raj Linder Living Trust NEW BUSINESS: Name Comfortable Living, LLC. SPEAFI,LLC. Palmer, Dennis Palmer, Dennis R. Palmer, Dennis R. Zant, Robert! B. King, Nevin  Board members were presented witht the above-referenced: 2024 Taxpayer Withdrawal with No-Change in Value  MATAXPAYERAPPEALSFORWARDED TO1 THE BOARD OF EQUALIZATION:  Account 3638 11493 17823 17838 17842 32994 33731  Name Hayes, Jennifer M. Stewart, Grant East Paulding Center, LLC. Schwenk, Carl Goken, Melinda Lavaugh Franklin, Marilou" Taylor Avery, David Allan  Account 67061 70668 71522 75556 75559 75561 75565  Page 1of5    Board of Assessor Meeting Minutes of October 16, 2024 continued  CONTINUED FROM PAGE1  2024TAXPAYER. APPEALSFORWARDED TOTHE BOARD OF EQUALIZATION:  Name  Account 36124 37766 41606 46668 47720 47975 48045 52401 56007 56080 57518 58663 59827 60925 62965 64251 64383 64386 65112 65117 67059  Name Miller, Johnny RJr. Maloney, Noelle Lynn Campbell, Ian H. Hughes, William Fordham, Robert Louis David & Rhonda Stephenson RLT Shelby, Donald EJr. Murray, James Alan Uhler, Michael Bagby, Sean M. Howe, Kurt Sanjurjo, Liliana Paladin, Inc. Anderson, Morris W. Tom, Venta Atuokwu, Stine O. Vincent, Yili Rosen, Paul Jay LW Group, LLC. Prabhakaran, Nishanth Karikkethu  Account 75566 75567 75569 75573 75574 75578 75580 75581 75587 75594 78881 79377 82041 82355 82741 84071 85417 85861 86623 87611  901 International, LLC. Dallas Retail Investors, LLC. Simmons, Angela McLendon, William Walton, Aryan Bryant, Mark R. Fulton, Gerald P. SPEAFI,LLC. Walden, James M. Boyce, Kevin M. Hall, Jason Carl Hieber, Christopher K. Gordon, Michael M. Boshak, Harris Pad] Properties North, LLC. Pad Properties North, LLC. Douglas, Peter A. Santos, Paulo Cesar Hopkins, John E. Medez, Luis G. Park, Eric Patrick  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 to reject the position of 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: Gonsenheim Irrevocable 1998 Trust 2241 Gonsenheim Irrevocable 1998 Trust 3582  Name  Account 2024BOA 2024BOE  BOE  BOE  BOE Craig Craig Craig Craig Craig Craig Thornton Craig Thornton Craig Thornton Craig Thornton Thornton Craig Craig Craig Craig Craig Craig Banks Craig Craig  Value $230,840 $230,840 Thornton Helton $227,760 $227,760 Thornton Helton $152,060 $152,060 Thornton Helton $86,080 $294,360 294,360 $412,260 $412,260 Thornton Helton $195,120 $195,120 Helton $308,870 $308,870 Helton $319,930 $319,930 Helton $356,210 $356,210 Helton $242,270 $242,270 Thornton Helton $243,130 $243,130 Thornton Helton $353,710 $353,710 Thornton Helton $255,420 $255,420 Helton $289,840 $289,840 Helton $295,640 $295,640 Thornton Helton $382,670 $351,800 Helton $311,060 $311,060 Thornton Helton $410,100 $410,100 Helton $357,540 $357,540 Thornton Helton $448,200 $448,200 Thornton Helton $237,970 $237,970 Thornton Helton $408,270 $408,270 Helton $384,630 $384,630 Thornton Helton  Value $84,240  Chairman Member Member  Couch] Danny L Couch) Danny L Couch Danny L Fox Helen Nelson. J Craig Thaxton John R Ivester Properties Lp Ledbetter Suzanne Clough Thomas R Ivester Properties Lp Gennaro Anthony Ivester Properties Lp Ash David Stephen Carlson Ivester Properties Lp Ingram Leslie R Cobb Carol A Kines Alvin] RJr Cearfos Jeff Bennett Dawn D Tedrick Pamella L Campbell AllenJ Doumit Wadih Hindmon Allen" Todd Fox Helen Ivester Douglas W Leftwich Catherine Harless KristieF Zertuche Roberto AJr  3795 3797 4877 5083 7317 7421 7480 9553 10475 12098 18480 25044 25610 29538 30244 32676 36233 36479 43194 43919 45077 45235 46360  Thornton Helton Thornton Helton  Thornton Craig Thornton Craig Banks Thornton Craig Banks Banks Banks Banks Thornton Banks Thornton Craig Thornton Banks  10833 $299,710 $299,710 Helton 13415 $226,740 $226,740 Helton 20654 $316,510 $316,510 Helton  35452 $264,800 $264,800 Thornton Helton 36486 $354,670 $354,670 Thornton Helton  $30,510  $30,510  Thornton Helton  Thornton Craig  Page 2of5    Board of Assessor Meeting Minutes of October 16, 2024 continued  BOARD OFI EQUALIZATION DECISIONS:  CONTINUED FROM! PAGE2  Name Gaines Glenn A Rios. Jesus A Wood Melissa A Plenty Morel Llc Speafl Llc Abley Craig Ivester Douglas W Willcox Cary Mcentyre Amanda E Cummings Josephl L Ivester Douglas W Ledbetter Suzanne" T Pradere Emanuel K Leeman Cheri S Gray KarlA Marklin Kelliel M Stevens Shane Bradford Kerri Anne Ivester Properties Lp Artigas Johann Starr Christopher Bean VickieL Mcneil Matthew" T Smith) Philip Neely Bewley Thomas Moering Timothy D Yelverton Michael Durden Jennifer L Mccullen Patricia D Hatcher Roger Prewit Lancel Franklin Mohammed. Noor A Barcenes Carlos A Durand Enrique L Leung Monica Green Beverly Clark Glynis R Frank Samara A Thurmond Aimee Teresa John Stephan & Allyson Arcieri Living Tr Walsh] Kirk Alan Whitman KyleG Morris Justin) Brad Hess RichardJ Davis Oliver Dewayne Moore RenartaL Lunsadisa Lukombo Wickline James Richard Jr Cameron Eric Mackie Victor Alan Williams Rex A Paipuru Tarakanath Connelly DarrylP Fabanwo Ozavize O  Account 2024BOA 2024BOE  BOE  BOE  BOE Craig Craig Craig Craig Craig Thornton Craig Craig Banks Craig Craig Craig Craig Craig Thornton Craig Thornton Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Banks Craig Banks Craig Thornton Banks Craig Craig Banks Craig Craig Thornton Craig Craig Craig Craig  Value  Value Chairman Member Member  46413 $704,720 $704,720 Thornton Helton 47934 $253,360 $253,360 Thornton Helton 48326 $302,760 $302,760 Thornton Helton 49939 $297,390 $297,390 Thornton Helton  49969 50581 52036 52093 52128 54155 54498 55108 57615 60203 63761 64119 64384 65614 $30,000 69982 70400 70609 70898 72728 73232 73334 74072 75824 76441 77953 77963 79770 79903 79958 82754 83092 83617 84339 84586 86231 87813 87970 88414 88529 88689 88800 88857  $303,600 $303,600 Thornton Helton $470,520 $450,000 Helton $333,310 $333,310 Helton $316,920 $316,920 Helton $425,670 $425,670 Thornton Helton $336,560 $336,560 Thornton Helton $266,340 $266,340 Thornton Helton $1,242,440 $1,242,440 Thornton Helton $303,890 $303,890 Thornton Helton $426,040 $426,040 Helton $428,410 $428,410 Thornton Helton $399,660 $399,660 Thornton Helton $349,730 $349,730 Thornton Helton  Thornton Banks Banks Thornton Craig  Thornton Banks Thornton Craig Banks Thornton Craig Banks Thornton Craig Thornton Craig Thornton Banks  65409 $235,780 $235,780 Helton 66049 $577,730 $577,730 Thornton Helton 66078 $650,870 $645,658 Helton 69474 $283,300 $283,300 Helton 69985 $707,580 $679,635 Helton  $30,000  Helton  $675,280 $675,280 Helton $552,200 $549,728 Thornton Helton $551,100 $551,100 Helton $656,840 $608,339 Thornton Helton $405,280 $390,888 Thornton Helton $427,270 $427,270 Thornton Helton $584,020 $584,020 Thornton Helton $435,610 $435,610 Thornton Helton $378,720 $378,720 Helton $433,500 $433,500 Thornton Helton $459,270 $459,270 Thornton Helton $470,600 $468,600 Thornton Helton $565,430 $565,430 Thornton Craig $510,370 $510,370 Helton $438,240 $438,240 Thornton Helton $659,560 $659,560 Thornton Craig $493,460 $492,000 Thornton Helton $561,590 $561,590 Helton $495,500 $495,500 Thornton Craig $425,640 $425,640 Thornton Helton $505,000 $505,000 Thornton Helton $494,050 $494,050 Thornton Helton $354,350 $354,350 Thornton Helton $490,590 $489,762 Helton $418,660 $418,660 Thornton Helton $416,090 $414,090 Thornton Helton $392,040 $392,040 Thornton Helton $473,050 $473,050 Helton  71980 $291,900 $291,900 Thornton Helton  Thornton Craig  Thornton Craig  Craig  86829 $402,770 $402,770 Thornton Helton  Banks  Thornton Banks  89274 $485,040 $485,040 Thornton Helton  Deputy-Chief. Appraiser Scott presented board members with the above-referenced Board of Equalization decisions for their review. Vice-Chairman Ben Amerson made a motion tor recognize thel Board ofl Equalization: value and forward to  the Tax Commissioner's Office, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 3of5    Board of Assessor Meeting Minutes of October 16, 2024 continued  SUPERIOR COURT. APPEALRESOLLTION:  Appeal Withdrawn Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes  2024 Resolved Value $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $22,400 $589,300  Name  Account 73419 73425 73426 73427 73430 73431 73432 73433 73434 73435 73436 73437 73438 73442 73443 73444 48025  E&R/NOD Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes  JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. Usrey, Stuart & Melissa Chairman Ben Amerson second.  Board members were presented with the above-referenced: appeal with Superior Court Appeal Resolution recommendation. Member Gary Griswell madea ai motion to approve the change in 2024 valuation as presented, Vice-  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  STAFFR RECOMMENDED CHANGE IN 2023 VALUATION. INCLUDING  APPEAL' WITHDRAWAL  DIGEST CHANGE! REQUEST (E&R/NOD)  Appeal Yes  2024 Resolved Value $100,000  Name Libbey, Earl & Carol  Account E&R/NOD Withdrawn  27788  Yes  Board members were presented with the above-referenced: appeal with staff recommended change in 2024 valuation for their review along witht 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.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  MOTOR' VEHICLE. APPEAL:  Owner  Vehicle Year- Make- Model 2002-Honda-Accord  State Valuation Valuation $2,475  Returned $990  BOA Reviewed Valuation $1,133  Hoopo, Ryleigh Denise  Member Gary Spinks made ar motion to approve staff recommended value, Member Lydia Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE-APPROVED Abley, Craig & Williams, Ashlee Bewley, Thomas & Beverly Cameron, Eric &1 Laurie Cearfos, Jeff Charles McCoy) Rawlins Trust Coats, Paul & Traci Couch, Danny L. Elliott, Robert & Mary Frey, Michael Gaines, David Eugene. Jr. Green, Beverly & Dennis JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc.  Name  Account 50581 70400 88414 30244 59423 15128 3797 4427 5160 88315 77963 48025 73419 73425  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  Year(s) 2024 2024 2024 2024 2024 2024 2024 2022-2024 2023-2024 2024 2024 2024 2024 2024  Page 4 of5    Board of Assessor Meeting Minutes of October 16, 2024 continued  DIGEST CHANGE! REQUESTS (E&R/NODs): REALESTATE- APPROVED JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. JLBI Development, Inc. Libbey, Earl & Carol McCullen, Patricia D. Peggy MI Morris Irrevocable Family Trust Smith, Philip & Linda Starr, Christopher & Courtney Usrey, Stuart &I Melissa Walsh, Kirk. Alan Williams, Rex & Ellen Yelverton, Michael &. Julie Name Clemmons, Louis E. Saravanja, Ryan A.  CONTINUED FROMI PAGE  Name  Account 73426 73427 73430 73431 73432 73433 73434 73435 73436 73437 73438 73442 73443 73444 27788 72728 45703 69985 66078 48025 83092 88689 70898 Account P39883 P47121 P25820  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 Type 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 Year(s) 2023-2024 2024 2024  PERSONALI PROPERTY-APPROVED Tobe Holdings/Better Health Group, LLC  Vice-Chairmnan Ben Amerson made a motion to approve staff recommendation on the above-referenced. Digest  Change Requests (E&R's &1 NOD's) as submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting ofc October 16, 2024- Chairman Johnny McBurrows made a motion to adjourn,  Member Lydial Rollins second. yAeminn  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Secretary, Deanna Morrison  Dae  Page 50 of5