PAULDING COUNTYBOARD OFTAX ASSESSORS  Meeting Minutes November 6, 2024  CALLTOORDER:  Thel Paulding County Board of Tax. Assessors heldi its regular meeting on Wednesday, November 6, 2024, att the Watson Government Complex, Room 3082, Dallas, Chairman Johnny McBurrows called the meeting to order at 10:00a.m.  Georgia.  INVOCATION: PRESENT:  Chief Appraiser James Stokes, Jr.  Ina attendance were Chairman Johnny McBurrows, Vice-Chairman) Ben Amerson, Member Gary Spinks, Member Lydia Rollins via Zoom, Member Gary Griswell, Chief Appraiser James Stokes, Jr. and Board Secretary Deannal Morrison.  MINUTES OF THE PREVIOUS MEETING: EXECUTIVE MINUTESOF THE PREVIOUS MEETING:  Chairman. Johnny McBurrows moved the minutes of October 30, 2024, be approved as Chairman Johnny McBurrows moved the executive minutes of October 30, 2024, be  presented, Member Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell approved as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Chief Appraiser Stokes presented the followingi items for the Board's consideration:  GENERAL CORAESPONDINCETOTHE BOARD:  Request for Settlement Conference  Ar request for settlement conference was issued tot the following per appeal to superior  court.  Thomasena Dorsey David Holmes  Settlement Conference  No agreement was reached at Superior Court Settlement Conference with:  Matthew Barron-Acct. 80461 Richard Cole-Acct.35520 Howard Williams-Acct. 39772 Donald Daniels- 24-CV-003191-P2 Account Name 10869 15232 32394 19401 80415 77338 66436 90565 92123 10971 65706  Notice of Appeal to Superior Court Name  Notice of appeal tos superior court was filed with the Paulding County Clerk of Court:  2024TAXPAYERA APPEAL-WITHDRAWN:  Account 53473 59069 61283 59068 81984 79377 9325 35940 82835 82091 70093  210 Atcheson Rd, LLC. Acworth Cedarcrest, LLC. Auto Zone, Inc. Dept. 8700 Carl Wynne Cobb, Aaron & Patricia Crestbrook, LLC. Devaz, LLC. FHK Properties Lossick, James DIRA MHE Paulding Plazal Holdings, LLC. Pas, John! R.Sr  Quiktrip Corporation Ridge Crossing, LLC. Ridge Crossing, LLC. Ridge Crossing, LLC. Ridge Crossing, LLC. Sanjurjo, Liliana Waffle House, Inc. Wafflel House, Inc. Waffle House, Inc. WH Capital, LLC. Witte, Tracy  Boardi members were presented witht the above-referenced: 2024 Taxpayer Withdrawal with) No-Changei in' Value  Page 1of6    Board of Assessor Meeting Minutes ofl November 6, 2024 continued  NEWI BUSINESS: FY2025 BUDGET: SUMMARY  Chief Appraiser Stokes presented board members with the FY2025 Budget summary. Member Lydia Rollins madea  motion toi recognize and approve as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OFI EQUALIZATION DECISIONS:  Name Joseph Sonny V Mccannon Kirk The Kroger Co Lewis Phillip M 115 Cedarcrest Drive LLC 157 Cedarcrest Drivel LLC 3001 Dallas RdLLC Lossick DS 48571 Mount' Tabor Church RoadI LLC 12115 Thel Kroger Co Khan Shazad Willis Family Revocable Living" Trust 20548 Randalll HI Lahaie Life Estate Western Erik Speafl LLC Barnes Andrew ByrdJLee Lydian Robert Rios Jesus Woodward Lennon R Roberts Deborah E Speafl LLC Benson Jon AF Sivaprakash Krishnaraj Trust Upchurch HaroldE B Chittam John Robert Sanchez Robert Mario Seckler RobertL Carpenter Shannon Bulford Vince G Bulford Vince Bulford Vince Pilkington Laurel EI Heirs Of Bilbrey Amanda. Anne Benson Kia Holmes Speafl LLC Bulford Vince G Christine Nahimana Living Trust Thel Kroger Co Seckler Rentco LLC Varricchio CathyJ Burton) Michael Ahmad Arhimi Soufiane Conger Robert M Wynne Veronica Chery Evens Watts Raymond M Sr Andres James Paull lii Holmes Dewayne King Bradley R Kershner Lindal M Paparella MichaelJ Marblestone Michael Bruce. JOsterink Trust  Account 2024BOA 20241 BOE BOE  BOE  BOE Sandoval Rife  Value  Value Chairman Member Member  1633 1775 6412 7513 7621 10519 10736 14641 15646 $8,430 29864 30880 31367 36343 38500 41148 41170 42212 45200 54825 55242 56060 56142 58025 58039 58199 58497 63150 63347 64892 64910 66738 67836 70247 70256 72853 74035 79181 80533 80782  $181,100 $144,900 Heerlein Rife $294,610 $294,610 Rife $8,062,900 $8,062,900 Heerlein Rachel $218,670 $200,976 Rife $284,050 $284,050 Rife $277,060 $277,060 Rife $258,000 $258,000 Rife $278,600 $253,440 Rife $6,763,500 $6,763,500 Heerlein Rachel $477,050 $477,050 Rife $439,740 $439,740 Rife $267,580 $267,580 Rife $350,960 $350,960 Rife $362,380 $362,380 Heerlein $304,690 $304,690 Rife $476,740 $476,740 Rife $457,000 $457,000 Rife $385,770 $385,770 Rife  Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Rife Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel  11030 $242,530 $242,530 Rife 27724 $267,420 $267,420 Rife  Rife Sandoval  $8,430  Heerlein  Sandoval  44209 $340,660 $336,756 Rife 44946 $258,250 $258,250 Rife 48308 $331,570 $331,570 Rife 48314 $326,100 $326,100 Rife  $316,890 $316,890 Heerlein Rife $429,590 $429,590 Heerlein Rife $301,460 $301,460 Rife $269,400 $269,400 Heerlein Rife $245,850 $245,850 Rife $267,980 $267,980 Rife $264,080 $264,080 Rife $381,090 $381,090 Rife $364,600 $360,000 Rife $259,770 $259,770 Heerlein $247,100 $247,100 Rife $261,600 $261,600 Rife $229,850 $229,850 Rife $8,223,500 $8,223,500 Heerlein $303,020 $303,020 Rife $383,160 $383,160 Rife $407,270 $407,270 Rife $336,030 $336,030 Rife $391,100 $391,100 Rife $998,650 $998,650 Rife  Sandoval Sandoval Sandoval  Sandoval Rife  73878 $700,640 $700,640 Rife 74270 $415,380 $415,380 Rife 75273 $411,710 $411,710 Rife 75687 $387,440 $387,440 Rife 77703 $436,030 $425,952 Heerlein Rachel 80288 $533,450 $533,450 Rife 83116 $405,470 $405,470 Rife  Sandoval Sandoval  $356,900 $356,900 Heerlein Rachel Rife $1,180,300 $1,180,300 Heerlein Rife  Page 20 of6    Board of Assessor Meeting Minutes ofl November 6, 2024 continued  BOARD OF EQUALIZATION DECISIONS:  CONTINUED FROM PAGE2  Name  Account 2024BOA 2024BOE BOE  BOE Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Heerlein Rachel Heerlein Rachel Rachel  BOE  Value  Value Chairman Member Member  Steven &1 Nancy White Revoc. Trust 83330  $400,540 $400,540 Rife $523,490 $523,490 Rife $463,040 $463,040 Rife $475,790 $475,790 Rife  Fregene Godwin B Bailey Ricardo Zatwon Yackee. Justin C Costal Esvan Rampley Michael Taylor Mitchell ThomasJ Russ AlfredLJr Dejesus Jordan B Powell William. Jr  83895 83921 84406  85772 $492,000 $467,195 Heerlein Rife 86017 $712,350 $712,350 Heerlein 86220 $585,560 $585,560 Rife 86457 $485,460 $485,460 Rife 89812 $789,170 $789,170 Heerlein 89972 $577,650 $577,650 Heerlein Rife  Sandoval Sandoval Sandoval Sandoval  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Vice-Chairman Ben Amerson made a motion to recognize the Board of] Equalization value and forward to the  Tax Commissioner'sOfice, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell HEARING OFFICER. APPEAL: DECISIONS: Storage Xxtral Pine Valley LLC 5241 Merchants Square Of Dallas LLC 7525 FamiliLLC Halpern Enterprises Inc Paulding Associates LLC Target Corporation* T1400 Storage Xxtral Hwy 921 LLC Camarlinghil Investment Gal LLC 66295 McDonalds Usal LLC Ingles Markets Incorporated Merchants Square OfI Dallas LLC 81408 Storage Xxtral Hwy 921 LLC  Name  Account 36126 45891 46407 50088 50967 66743 71882 86664  2024BOA 2024Hearing Officer  Hearing Officer Ken Voss Ken Voss Ken Voss Ken Voss Ken Voss Ken Voss Ken' Voss Ken Voss Ken Voss Ken Voss Ken Voss Ken Voss  Value $5,784,200 $4,813,600 $2,123,800 $598,500 $52,739,500 $14,636,200 $5,224,700 $2,726,200 $1,234,000 $11,579,510 $2,081,800 $5,644,300  Value $5,483,400 $4,701,800 $2,123,800 $598,500 $50,500,000 $14,115,000 $5,224,700 $2,726,200 $1,234,000 $11,100,000 $2,081,800 $5,031,400  Chief Appraiser Stokes presented board members with the above-referenced. Hearing Officer decisions for their review. Chairman. Johnny McBurrows made ai motiont to recognize the Board of Equalization value and forward tot the  Tax Commissioner's Office, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT APPEALRESOLUTION:  Appeal Withdrawn Yes Yes Yes  2024 Resolved Value $480,000 $500,230 $1,139,660  Name Hudson, Holt Johnson, Felix & Cheryl Ornay Family Trust  Account 42782 71277 69384  E&R/NOD Yes Yes Yes  Boardi members were presented with the above-referenced appeal with Superior Court Appeal Resolution recommendation. Member Lydial Rollins made a motion to approve the change in 2024 valuation as presented, Vice-  Chairman Ben Amerson second. REQUEST FORI REFUND Journey Church Dallas, Inc.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Name  Account 32202  Years(s) 2022-2024  Recommendation Further information needed  Chief Appraiser Stokes is requesting the board of assessors tor remove item from Board of Assessors meeting until further information is available. Member Lydia Rollins made a motion tor remove item from Board of Assessors  Meeting until further information is available, Chairman Johnny McBurrows second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 3of6    Board of Assessor Meeting Minutes ofl November 6, 2024 continued STAFFI RECOMMENDED CHANGE! IN: 2023 VALUATION- INCLUDING  APPEAL' WITHDRAWAL  DIGEST CHANGE! REQUESTEARNOD)  Appeal Yes Yes Yes Yes  2024 Resolved Value $746,700 $215,000 $775,000 Attached with Minutes  Name Wright Enterprise, Inc. 64671 Dallas, LLC. Stewart Family Revocable Trust CBRE  Account 15636 13472 66354 Attached with Minutes  E&R/NOD Withdrawn  Yes Yes Yes Yes  Board members were presented with the above-referenced. appeal withs staffr recommended changei in 2024 valuation for their review along with the appeal withdrawal and digest change request (E&R/NOD). Member Gary Griswell made a motion to approve the change in 2024 valuation as presented, Member Gary Spinks second. 2024APPEALOF: 30DAY CHANGE OF ASSESMENTFORWARDED TO' THEI BOARD OF  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  EQUALIZATION: Name Hughes, Kenneth  Account 5053  Board members were presented with the above-referenced 2024 taxpayer appeal for their review. Based oni information presented by staff, Vice-Chairman Ben Amerson made motion tor reject the position of the taxpayer and make no changes in valuation or decision and toi forward the above-referenced taxpayer appeals to thel Board of Equalization, 2024 APPEALOF: 30DAY CHANGE OF ASSESSMENTI FORWARDED TO' THEI HEARING OFFICER:  Member Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Name  Account 43311 29195  Name  Account 3633 52336  Ten68 West Apartments, LLC. Walmart Real Estate Business Trust  Walmart Real Estate Business Trust Sams Real Estate Business Trust  Boardi members were presented with the above-referenced: 20241 taxpayer appeal for their review. Based oni information presented by staff, Vice-Chairman Ben Amerson made motion to reject the position of the taxpayer and make no changes iny valuation or decision and toi forward the above-referenced taxpayer appeals tol Hearing Officer, Member NOTICEOF "EARLY-OUT REQUEST. FOR CONSERVATION IRECOVINANTANCIDNG:  Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  RELEASE OF CONSERVATION USE COVENANT  Name  Account 7236  #Acres 42.30  Qualification for Request O.C.G.A. $48-5-7.40q)3)  Howard, William TII  Boardi members were presented with Early- Out' request. Chairman. Johnny McBurrows made a motion toa approve  "Early Out"' request, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  MOTOR VEHICLE. APPEAL:  Owner Hixon, Delila  Vehicle Year-1 Make-1 Model 2014-Nissan-Altima  State Valuation Valuation $6,250  Returned $1,500  BOAI Reviewed Valuation $2,847  Vice-Chairman Ben Amerson made a motion to approve staff recommended value, Member Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 40 of6    Board of Assessor Meeting Minutes ofl November 6, 2024 continued  BOARD OF ASSESSORS MEETING. DATE(S): Wednesday, November 22, 2024(Thanksgiving) Wednesday, December 25, 2024(Christmas) Wednesday, January 1,2025(New Year's)  DATE  DECISION Cancelled Cancelled Cancelled  Chairman. Johnny McBurrows made a motion to approve meeting date(s) as presented, Member Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE! REQUESTS (E&R/NODs): REALESTATE-APPROVED Name 4857 Mount' Tabor Church Road, LLC. 6467 Dallas, LLC. AH4R Properties Two, LLC. AH4RI Properties Two, LLC. AH4R Properties Two, LLC. AH4R Properties Two, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4R Properties, LLC. AH4RI Properties, LLC. Allen, James L& Vicky  Account 12115 13472 72967 72949 79026 83173 46319 45536 76870 84203 84192 84173 84176 84182 38528 32741 83845 83876 83879 62738 33291 78267 78391 78384 80390 41397 62168 29429 35117 45249 31028 62913 53114 57398 67220 67239 67236 67228 67235 67234 9336 61740 196 79536 79535 79533 79532 79531 79501 65963 44129 68876  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 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 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024  American Homes 41 Rent] Propl Eight, LLC. American Homes 41 Rent Prop Eight, LLC. American Homes 4F Rent Prop! Eight, LLC. American Homes 41 Rentl Prop Eight, LLC. American Homes 4F Rent Prop Eight, LLC. American Homes 41 Rent Propl Eight, LLC. American Homes 41 Rent Propl Eight, LLC. American Homes 41 Rent] Propl Eight, LLC. American Homes 41 Rent Properties Two, LLC. American Homes Investments Acquistion American Homes Investments Acquistion American Homes Investments Acquistion American Homes Investments Acquistion American Homes Investments Acquistion American Homes Investments Acquistion American Homes Investments Acquistion American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential. Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. American Residential Leasing Company, LLC. AMH 201421 Borrower, LLC.  Page 50f6    Board of Assessor Meeting Minutes ofl November 6, 2024 continued  DIGEST CHANGE REQUESTS (E&R/NODS): REALESTATE-, APPROVED AMH201431 Borrower, LLC. AMH2014: 3 Borrower, LP. AMH2015 1E Borrower AMH2 20151 11 Borrower, LLC. AMH20151 11 Borrower, LLC. AMH20152 2 Borrower, LP. Arias, Mauricio & Mirian Bilbrey, Amanda Anne Bragg, James &I Deborah CF KL Assets 2019 1,LLC. CFI KLA Assets 20191 1,LLC. CFKL Assets 20191 1,LLC. Costa, Esvan DeJoseph, Katherinel D. Holmes, Cynthia C. Holmes, Dewayne Howard, William Thomas III Hudson, Holt & Cathy Ingles Markets Incorporated Johnson, Felix & Cheryl Joseph, Sonny V. Lewis, Phillip! M Merchants Square Of Dallas, LLC. Ornay Family Trust Paulding Associates, LLC. Price, Brendal L Resicap Georgia Owner, LLC. Resicap Georgia Owner, LLC. Resicap Georgia Owner, LLC. Resicap Georgia Owner, LLC. Rivera, Albert & Candice SPEAFI,LLC. Stewart] Family Revocable Trust Storage XXtral Hwy 92, LLC. Storage XXtra Pine Valley, LLC. Target Corporation' T1 1400 Turpen, Michael Wright Enterprise, Inc. Name  CONTINUED FROM PAGE5  Name  Account 29418 47483 54901 42526 30903 48693 84802 58497 45380 79506 79507 79508 85772 49213 85918 77703 7236 42782 71882 71277 1633 7513 7525 69384 46407 77463 33693 7977 53902 54382 68809 44209 66354 86664 5241 50088 39447 15636 Account P48312  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 Type 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 2022-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 Year(s) 2024  PERSONALPROPERTY-APPROVED  Simmons, Samuel AJr.  Chairman Johnny McBurrows made a motion to approve staff recommendation ont the above-referenced Digest  Change Requests (E&R's& NOD's) as submitted, Vice-Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting of November 6, 2024- Chairman Johnny McBurrows made al motion to adjourn,  Vice-Chairman Ben Amerson second. vlonior  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Secretary, Deannal Morrison Daus  Page 6of6