PAULDING COUNTYBOARD OFTAXASSESSORS  Meeting Minutes November 13, 2024  CALLTOORDER:  Thel Paulding County Board ofTax Assessors heldi its regular meeting on Wednesday, November 13,2024, at the Watson Government Complex, Room 3082, Dallas, Chairman Johnny McBurrows called the meeting to order at 10:00 a.m.  Georgia.  INVOCATION: PRESENT:  Member Gary Spinks  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 Deanna Morrison. Chairman Johnny McBurrows moved the minutes of] November 6, 2024, be approved as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  MINUTES OFTHE PREVIOUS MEETING:  Chief Appraiser Stokes presented the following items for the Board's consideration:  GENERALCORRESPONDENCETOTHE BOARD:  Request for Settlement Conference Settlement Conference  A request for settlement conference was issued to the following per appeal to superior No agreement was reached at Superior Court Settlement Conference with:  court.  JHJThree, LLC. Alvin T. Burley-Acct. 19212 Darryl Connelly-Acct. 88857 Ozavize O. Fabanwo-Acct. 89274 Ricky Hardin, Jr.-Acct. 45858 Cheril Leeman-Acct. 60203 Daniel) Patterson-Acct. 74921 Jerry Buchanan- 24-CV-003336-P4 Account Name 82041  Notice of Appeal to Superior Court Name Paladin, Inc. NEW BUSINESS:  Notice of appeal tos superior court was filedy with the Paulding County Clerk ofCourt:  2024TAXPAYER/ APPEAL- WITHDRAWN:  Account 79377  Sanjurjo, Liliana  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with No-Change in Value  GEORGIA DEPARTMENT OF REVENUE PROPOSED RULE. AMENDMENTS NOTICELGSD-02400) Chief Appraiser Stokes presented board members with the Georgia Department of Revenue Proposed Rules and Regulations specified in Notice LGSD-2024-001. Chief Appraiser presented a listing of several items containedi in the proposed amendments viewed tol be in direct conflict with Georgia Law and will unfairly burden citizens. Mr. Stokes request the board allow him tos send al letter to the State of Georgia Revenue Commissioner detailing concerns ofthe proposed amendments. Chairman. Johnny McBurrows made a motion authorizing Chief Appraiser James Stokes, send the concerns to the State of Georgia Revenue Commissioner, Vice-Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 1of3    Board of Assessor Meeting Minutes of November 13, 2024 continued  BOARD OFI EQUALIZATION DECISIONS:  Name  Account 2024BOA 2024BOE BOE  BOE Craig  BOE Sandoval  Value  Value Chairman Member Member  Goodnow, Ronnie G. Graham, Celeste Hellen, John A. Knox, Neil C.Jr.  46004 $308,130 $300,000 Thornton Sandoval Craig 41116 $310,070 $310,070 Thornton Sandoval Craig  29942 65547  $282,450 $282,450 Helton  $563,400 $563,400 Thornton Sandoval Craig  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Member Lydia Rollins made a motion to recognize the Board of Equalization value and forward tot the Tax  Commissioner's Office, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell HEARING OFFICER APPEALDECISIONS:  Name  Account 2674 66393 2439 60989  2024BOA 2024Hearing Officer  Hearing Officer Ken Voss Ken Voss Ken Voss Ken Voss  Value $28,733,800 $21,002,000 $2,523,400 $6,896,300  Value $26,040,000 $19,220,000 $2,167,000 $6,896,300  Inwood Amberley, LLC. Inwood Greenbrooke, LLC. MJSLD, LLC. SARAF Properties, LLC.  Chief Appraiser Stokes presented board members with the above-referenced Hearing Officer decisions for their review. Member Lydia Rollins made a motion to1 recognize the Hearing Officer value and forward tot the Tax  Commissioner's Office, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT APPEAL RESOLUTION:  Appeal Withdrawn Yes Yes  2024 Resolved Value $637,120 $337,150  Name Gaines, Glenn Walraven, Diane  Account 46413 64123  E&R/NOD Yes Yes  Board members were presented with the above-referenced appeal with Superior Court Appeal Resolution recommendation. Member Gary Griswell made ai motion to approve the change in 2024 valuation as presented, Vice-  Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  STAFF RECOMMENDED CHANGE IN 2024VALUATION-INCLUDING  APPEAL' WITHDRAWAL  DIGEST CHANGE REQUEST (E&R/NOD)  Appeal Yes Yes  2024 Resolved Value $360,000 $360,000  Name FHK Properties, LLC. Lossick, James DI IRA  Account 90565 92123  E&R/NOD Withdrawn  Yes 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). Member Gary Griswell made a motion to approve the change in 2024 valuation as presented, Vice-Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ABOS SCHEDULEUPDATE:  Chief Appraiser Stokes presented the board with the ABOS valuation dataset for the 2025 digest year. ABOS is the standard across the State for the valuation of marine equipment. Member Gary Spinks made a motion to approve the  update, Member Gary Griswell second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page2of3    Board of Assessor Meeting Minutes of November 13, 2024 continued  PERSONAL PROPERTY AUDIT RESULTS WITH 45-DAY CHANGE OF ASSESSMENT:  Name  Account P44343  Pt Solutions Holdings, LLC/ DBA PT Solutions Holdings  Board Members were presented with the audit results for the above-referenced personal property account along with the 45-Day Change of Assessment Notice. Member Gary Griswell made a motion to approve as presented, Vice-  Chairman Ben Amerson second. PURGED DOCUMENTATION: Per the Record Retention Schedule  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Chief Appraiser Stokes informed board members the following items are ready to be securely disposed of per the Vice Chairman Ben Amerson made a motion tol have the documents securely purged, Member Gary Spinks second.  Local Government and/or Assessors Records Retention Schedule. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESISEARNODA: REALSTAT-AFPROVED Almodovar, Alejandro & Luz FHK Properties, LLC. Gaines, Glenn & Patricia Goodnow, Ronnie G. &. Judy Inwood. Amberley, LLC. Inwood Greenbroke, LLC. Lemon, Henry & Patricia Lossick, James D. IRA MJSLD, LLC. Moisan, Christopher Walraven, Diana M. Name  2024 Personal Property Tax Returns  Name  Account 61731 90565 46413 46004 2674 66393 73870 92123 2439 79645 64123 Account P44343 P48273  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 Type E&R/NOD E&R/NOD  Year(s) 2023-2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 2024 2024 Year(s) 2021-2024 2024  PERSONALI PROPERTY- APPROVED  PTSolutions Holdings/DBA PT Solutions Holdings, LLC.  Owens, William Bryan  Chairman Johnny McBurrows made a motion to approve staff recommendation on 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 ofl November 13, 2024- Chairman Johnny McBurrows made a motion to adjourn,  Vice-Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Lhaya Secretary, Deanna  Morrison funa  Page 3of3