PAULDING COUNTYBOARD OFTAXI ASSESSORS  Meeting Minutes December 4, 2024  CALLTOORDER:  Thel Paulding County Board ofTax Assessors held its regular meeting on' Wednesday, December 4,2024, at the Watson Government Complex, Room 3082, Dallas, Chairman. Johnny McBurrows called the meeting to order at 10:00 a.m.  Georgia.  INVOCATION: PRESENT:  Vice-Chairman Ben Amerson Board Secretary Deannal Morrison.  Ina attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydial Rollins, Chief Appraiser. James Stokes, Jr. and Chairman. Johnny McBurrows moved the minutes of] November 20, 2024, be  MINUTES OF THE PREVIOUS MEETING:  approved as presented, Member Lydial Rollins second. Vote For: McBurrows, Amerson, Spinks and Rollins  ChiefAppraiser: Stokes presented the following items for the Board's consideration:  GENERAL CORRESPONDENCE TOT THE BOARD:  Request for Settlement Conference  Ar request for settlement conference was issuedt tot the followingi per appeal to superior  court.  Casey Gatlin-Acct.31994 Michael Marblestone-Acct. 80782 Michael Uhler-Acct. 75587 Paulding Associates-Acct. 46407 William Powell, Jr.-Acct. 89972 Account Name 4323 82045  2024TAXPAYER. APPEAL- WITHDRAWN:  Name  Account 82843 76815  Hunt, David & Rebecca Paulding Medical Center, Inc.  Pop 144 Bill Carruth, LLC. PPC 148 Bill Carruth, LLC.  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal withl No-Change in Value  NEW BUSINESS: Name  2024PUBLIC UTILITY ASSESSMENT: NOTICES:  Account Name 81378 61315 51219 27064 27062 27077 27078 27076 29365 27065 90263 81376 27066  Account 82982 94147 27074 27075 27074 77054 27067 77055 77053 87387 82286 86010 27084  AT&T Communications AT&T Communications Atlanta Gas Light Company Atlanta Gas Light Company Atlanta Gas Light Company Bellsouth Telecomm. 1 AT&T Georgia Bellsouth Telecomm.. /AT&T Georgia Bellsouth Telecomm. /AT&T Georgia Bellsouth Telecomm/ AT&T Georgia CBTS Technology Solutions, LLC. Century Link Communicationsl LLC  Georgia' Transmission Corporation Georgia Transmission Corporation Greystone Power Corporation Greystone Power Corporation Greystone Power Corp. MCI Communications: MCI Communications: MCI Communications: MCI Communications MCI Metro Access Transmission Service MCI Metro Access Transmission Service MCI Metro Access Transmission Services Norfolk Southern Corp.  Carroll EMC Cobbl EMC  Page 1of4    Board of Assessor Meeting Minutes ofI December 4, 2024 continued 2024 PUBLICI UTILITY ASSESSMENT NOTICES:  CONTINUED FROM: PAGE1  Name  Account Name 27056 84700 94146 88626 27071 27069 44735 27072 27070 27068  Account 27058 27059 27057 27083 27085 83590 86009 87386 86011 88625  Colonial Pipeline Company Dogwood Enterprise Holdings Inc. Dovetel Communications, LLC. GCI Pivotal, LLC. Georgia Power Company Georgia Power Company Georgia Power Company Georgia Power Company Georgia Power Company Georgia Transmission Corporation  Norfolk Southern Corp. Norfolk Southern Corp. Norfolk Southern Corp. Norfolk Southern Corp. Norfolk Southern Corp. Transcontinentall Pipeline Windstream New Edge, LLC. Zayo Group, LLC. Zayo Groupl LLC Zayo Group, LLC.  Chief Appraiser Stokes presented board members with the Proposed 2024 Change of Assessment Notice for Public Utility Properties as set by the Georgial Department of Revenue. Member Lydial Rollins made a motion tos send notice for the proposed valuations and assess of4 40. 00 percent as set by the Georgia Department ofl Revenue, Vice-Chairman Ben Amerson second. Notices willl be dated December 6, 2024 and the appeal deadline is. January 20, 2025.  Vote For: McBurrows, Amerson, Spinks, andl Rollins BOARD OFI EQUALIZATION DECISIONS:  Name Lawrence, CI Dale Hamm, Andrew Acott Trauffer, Tashal M. Lawrence, CI Dale  Account 2024BOA 2024BOE  BOE Thornton Helton Thornton Helton Thornton Helton  BOE  BOE Craig Craig Craig Craig Craig  Value CUV CUV $74,500  Value Chairman Member Member  13254 75558 82734 84726  Breach Breach $74,500  $791,575 $791,575 Thortnon Helton $558,530 $558,530 Thornton Helton  Paulding County Land Development 91409  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Chairman. Johnny McBurrows made ai motion tor recognize the Board of Equalization value and forward tot the  Tax Commissioner's Office, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and) Rollins  STAFF RECOMMENDEDCHANGE) INZ02AVALUATION: INCLUDING  APPEAL WITHDRAWAL DIGEST CHANGEI REQUESICAKNOD)  Appeal Withdrawn Yes Yes  2024 Resolved Value $13,654,400 $2,200,000  Name ZEJ Dallas, LLC.  Account 12705 49109  E&R/NOD Yes Yes  3827. Jimmy Lee Smith) Pkwy MOB, LLC.  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). Chairman Johnny McBurrows made a motion to approve the change in 2024 valuation as presented, Member Gary Spinks second.  Vote For: McBurrows, Amerson, Spinks and Rollins SUPERIOR COURT APPEALRESOLUTION:  Appeal Withdrawn Yes Yes Yes Yes Yes Yes  2024 Resolved Value $142,464 $282,240 $382,700 $436,500 $290,000 $406,862  Name Barra, Michael Barra, Michael & Karen Cambron, Henry & Katrina Dorsey, Frederick & Denson, Dorsey Holmes, David Patterson, Daniel Nash Chairman Ben Amerson second.  Account 2014 36329 46380 79303 41038 74921  E&R/NOD Yes Yes Yes Yes Yes Yes  Board members were presented with the above-referenced. appeal with Superior Court Appeal Resolution recommendation. Member Lydia Rollins made al motion to approve the change in 2024 valuation as presented, Vice-  Vote For: McBurrows, Amerson, Spinks and Rollins  Page 2of4    Board of Assessor Meeting Minutes ofl December 4, 2024 continued PERSONALPROPERIYVERIFICATIONCONTRACT Vote For: McBurrows, Amerson, Spinks and Rollins OUSTIANOIFSATS North View Baptist Church, Inc.  Board members were presented with the 2025 Personal Property Verification Renewal Contract with Traylor Business Services. Vice-Chairman Ben Amerson made ai motion to approve as presented, Member Gary Spinks second.  Name  Account 3630  Type  Recommendation Approve  Place of Religious Worship  Member Lydial Rollins made a motion to approve tax exempt application for tax years 2023 and 2024 based on staff  recommendation for the above-referenced: account, Member Gary Spinks second.  Vote For: McBurrows, Amerson, Spinks and Rollins DIGEST CHANGE REQUESTS (E&R/NODS): REALISTATE-AFPROVED 3827. Jimmy Lee Smith) Pkwy MOB, LLC. Adamson, Jeffrey & Melanie Arrington, Brian &1 Felicia AT&T Corporation AT&TO Corporation AT&T Corporation Atlanta Gas Light Company Atlanta Gas Light Company Atlanta Gas Light Company Barra, Michael & Karen Barra, Michael. J. Bellsouth' Telecommunications, LLC. Bellsouth' Telecommunications, LLC. Bellsouth Telecommunications, LLC. Bellsouth Telecommunications, LLC. Cambron, Henry & Katrina Carroll EMC CBTS Technology Solutions, LLC. Century Link Communications, LLC. Cobb] EMC Colonial Pipeline Company Dogwood Enterprise Holdings, Inc. Dorsey, Frederick & Denson, Dorsey Dovetel Communications, LLC. Fields, Gordon A &I Little-Fields, Betty GCI Pivotal, LLC. Georgia Power Company Georgia Power Company Georgia Power Company Georgia Power Company Georgia Power Company Georgia Transmission Corp. Georgia Transmission Corp. Georgia Transmission Corp. Greystone Power Corp. Greystone Power Corp. Greystone Power Corp. Hernandez, Christopher & Stephanie Holmes, David & Diane James, Lorenza A. MCI Communications Services, Inc. MCI Communications Services, Inc. MCI Communications Services, Inc. MCI Communications Services, Inc. MCI Metro Access Transmission Services Corp MCII Metro Access Transmission Services Corp MCI Metro. Access" Transmission Services Corp  Name  Account 49109 65859 52695 61315 81378 81379 51219 27062 27064 36329 2014 27076 27077 27078 29365 46380 27065 90263 81376 27066 27056 84700 79303 94146 51889 88626 27071 27072 27070 27069 44735 94147 27068 82982 27073 27074 27075 60820 41038 73912 77055 77053 77054 27067 86010 87387 82286 84240  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  Year(s) 2024 2024 2023-2024 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  Morales, Daniel  Page 3of4    Board of Assessor Meeting Minutes of] December 4, 2024 continued  DIGEST CHANGE RIQUESISFARNODA): REALESTATE- APPROVED Name Morgado, John. Jason Norfolk Southern Railway Company Norfolk Southern Railway Company Norfolk Southern Railway Company Norfolk Southern Railway Company Norfolk Southern Railway Company Norfolk Southern Railway Company Northview Baptist Church, Inc. Patterson, Daniel Nash Transcontinental Gas Pipeline Corp. Windstream New Edge, LLC. Zayo Group, LLC. Zayo Group, LLC. Zayo Group, LLC. ZEJI Dallas, LLC. PERSONALI PROPEKIY-APPROVED Name B&H Wheels and' Tires, LLC. King, Tony Toks Investments, LLC  CONTINUED FROM PAGE3  Account 25213 27057 27058 27059 27083 27084 27085 3630 74921 83590 86009 87386 86011 88625 12705 Account P40108 P39786 P47173  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 Type E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 Year(s) 2024 2024 2024  Member Lydial Rollins 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 and Rollins  ADJOURNMENT: Meeting of December 4, 2024 - Chairman. Johnny McBurrows made a motion to adjourn,  Vice-Chairman Ben Amerson second. Vote) For: McBurrows, Amerson, Spinks and] Rollins  yllonin  Secretary, Deannal Morrison Dau  Page 4 of4