PAULDING COUNTY BOARD OFTAX ASSESSORS  Meeting Minutes November 20, 2024  CALLTOORDER:  Thel Paulding County Board of Tax Assessors held its regular meeting on Wednesday, November 20, 2024, att the Watson Government Complex, Room 3082, Dallas, Chairman. Johnny McBurrows calledt the meeting to order at 10:00a a.m.  Georgia.  INVOCATION: PRESENT:  Member Gary Griswell  In attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydia 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 of November 13, 2024, be approved as presented, Member Lydial Rollins second. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell  ChiefAppraiser Stokes presented the following items for the Board's consideration:  GENERAL CORAISFOADINCTOTIE: BOARD:  Georgia Department of Revenue Georgia Department of Revenue Request for Settlement Conference  Trey Williams and Scott Sanders successfully completed 401 hours of credit with the Georgia Certification Program for attending Course VII: Appeals Procedures Scott Johnson successfully completed 401 hours of credit with the Georgia Certification Program for attending Course III: Valuation of Personal Property Ar request for settlement conference was issued tot the following per appeal tos superior  court.  Terrence Gallahger-Acct. 76170 Michael Ward-Acct. 49276 Account Name 37766 71512 29538 45077 44630 27889  2024TAXPAYER. APPEAL- WITHDRAWN:  Name Dallas Retail Investors, LLC. H Walk, LLC. Kines, Alvin. Jr. & Elizabeth Leftwich, Catherine Midi, Karen Promise Homes Borrower, LLC. NEW BUSINESS: REQUEST FORI REFUND Name Journey Church Dallas, Inc. Journey Church) Dallas, Inc.  Account 32526 39711 55502 51846 48126 55502  Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC.  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with) No-Change in Value  Account 38620 38620  Years(s) 2020 2021,2022,2023  Recommendation Denied due to untimely filing Approved  Member Gary Griswell made a motion to approve staff recommendation: as presented, Vice-Chairman Ben Amerson  second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 1of4    Board of Assessor Meeting Minutes ofl November 20, 2024 continued  REQUESTTAXEXEMIPT STATUS Journey Church Dallas, Inc.  Name  Account 38620  Type  Recommendation Approve  Place of Religious Worship  Member Gary Griswell made ai motion to approve tax exempt application fort tax year 2024 based on staff  recommendation: for the above-referenced: account, Member Lydial Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OF EQUALIZATION DECISIONS: Pinnacle Diversifed Capital Group 1966  Name Smith CalebE Dodd Anthony Comfortable Living Llc Jasper Michael John Lahaie Family Networkingl Llc Cain. Jonathan Fuller Lindsay Michele Speafl Llc Shill Ana Veron Palmer Dennis Palmer Dennis R Palmer Dennis R Cooler Michael Adam 1071 Brandi DrI Llc Zant Robert B King Nevin Brambilla Robert L Speafl Llc Surillo Laura Glenn Simmons Angela Quass Michelle Mclendon William Walton Aryan Bryant Mark R Fulton Gerald) P Kilgore Bryan G Speafl Llc Walden James M Boyce Kevin) M Hall Jason Carl Hieber Christopher K Williams Gerald EJr Gordon Michael M Boshak Harris Padi Properties North Llc Pad] Properties North] Llc Douglas Peter A Santos Paulo Cesar Hopkins John] E Mendez) Luis G Park Ericl Patrick Hayes Jennifer M Maier MichaelJ Camp Jacob Stewart Grant East Paulding Center Llc Schwenk Carl Goken Melinda Lavaugh Franklin Marilou Taylor Avery David Allan Miller. Johnny RJr Maloney Noellel Lynn Campbell Ian H  Account 2024BOA 2024BOE  BOE  BOE 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 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 Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein N/A Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel  BOE  Value  Value Chairman Member Member  $238,670 $238,670 Rife $680,940 $680,940 Rife $527,130 $527,130 Rife $255,360 $255,360 Rife $502,640 $502,640 Rife $217,600 $217,600 Rife $293,190 $293,190 Heerlein Rachel $234,920 $234,920 Rife $152,600 $152,600 Rife $244,660 $244,660 Rife $286,870 $286,870 Rife $287,650 $287,650 Rife $600,000 $600,000 Rife $254,520 $254,520 Heerlein $377,300 $377,300 Rife $241,420 $241,420 Rife $452,710 $452,710 Rife $293,720 $293,720 Rife $474,950 $474,950 Rife $376,350 $376,350 Rife $376,160 $376,160 Rife $335,620 $335,620 Rife $445,720 $445,720 Rife $473,710 $473,710 Rife $557,000 $557,000 Rife $322,500 $322,500 Rife $224,000 $224,000 Rife $403,390 $403,390 Rife $1,086,050 $1,086,050 Rife $329,690 $329,690 Rife $466,520 $466,520 Rife $346,100 $346,100 Rife $670,990 $670,990 Rife $456,000 $456,000 Rife $414,200 $414,200 Rife $300,640 $300,640 Rife $365,170 $365,170 Rife $398,590 $398,590 Rife $429,400 $429,400 Rife $449,920 $449,920 Rife $674,890 $674,890 Rife $446,510 $446,510 Rife $424,100 $424,100 Rife $405,030 $405,030 Rife $396,800 $396,800 Rife $1,289,900 $1,289,900 Heerlein Rachel $861,680 $861,680 Rife $907,590 $907,590 Rife $1,059,840 $1,059,840 Rife $920,490 $920,490 Rife $945,300 $945,300 Rife $884,970 $884,970 Rife $825,080 $825,080 Rife  1990 2896 3638 4453 5937 7686 8662 11493 12600 17823 17838 17842 29154 31426 32994 33731 41171 41360 41396 41606 42934 46668 47720 47975 48045 49369 52401 56007 56080 57518 58663 59587 59827 60925 62965 64251 64383 64386 65112 65117 67059 67061 68132 69421 70668 71522 75556 75559 75561 75565 75566 75567 75569  $55,800  $55,800  Rife  Rife  Rife  Rife  Page 2of4    Board of Assessor Meeting Minutes of November 20, 2024 continued  BOARD OF EQUALIZATION DECISIONS:  CONTINUED FROM: PAGE1  Name Hughes William Fordham Robert Louis David & Rhonda Stephenson Rlt Shelby Donald EJr Murray. James Alan Uhler Michael Bagby Sean) M Watson] Marvinl D Mentzer. Josef Anderson Morris W Tom Venta Atuokwu! Stine O Vincent Yili Rosen) Paul Jay Lw Group Llc Law Deborah Stone. Joseph W 212 Sparks Drivel Llc  Account 2024BOA 2024BOE BOE  BOE 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 Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel  BOE  Value  Value Chairman Member Member  75573 75574 75578 75580 75581 75587 75594 77683 80594 82355 82741 84071 85417 85861 86623 86733 86986 89431  $874,850 $874,850 Rife $960,940 $960,940 Rife $895,480 $895,480 Rife $946,360 $946,360 Rife $975,400 $975,400 Rife $1,105,400 $1,105,400 Rife $853,960 $853,960 Rife $476,320 $476,320 Rife $634,500 $634,500 Rife $672,240 $672,240 Rife $572,250 $572,250 Rife $497,810 $497,810 Rife $433,740 $433,740 Rife $448,970 $448,970 Rife $427,330 $427,330 Rife $560,030 $560,030 Rife $629,110 $629,110 Rife $486,090 $486,090 Rife  Prabhakaran Nishanth Karikkethu 87611  $1,122,500 $1,122,500 Heerlein Rachel Rife  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Chairman. Johnny McBurrows made a motion tor recognize the Board ofl Equalization value andi forward tot the  Tax Commissioner's Office, Member Lydial Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT APPEAL RESOLUTION:  Appeal Withdrawn Yes  2024 Resolved Value $467,000  Name  Account 70898  E&R/NOD Yes  Yelverton, Michael &. Julie Member Gary Griswell second.  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,  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  STAFF RECOMMENDED CHANGE: IN 2024 VALUATION. INCLUDING  APPEAL WITHDRAWAL DIGEST CHANGE REQUEST (E&R/NOD)  Appeal Yes  2024 Resolved Value $4,700,000  Name 901 International LLC.  Account 36124  E&R/NOD Withdrawn  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 Lydia Rollins 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  MOTOR' VEHICLE. APPEAL:  Owner Caudill, Timothy L. second.  Vehicle Year Make- - Model 2004-Dodge-Ram  State Valuation Valuation $11,764  Returned $3,500  BOA Reviewed Valuation $3,500  Chairman. Johnny McBurrows made a motion to approve staff recommended value, Vice-Chairman Ben. Amerson  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Page 3of4    Board of Assessor Meeting Minutes of] November 20, 2024 continued  PURGED DOCUMENTATION: Per thel Record Retention Schedule  Chief Appraiser Stokes informed board members the following items are ready to be securely disposed of per the  Local Government and/or Assessors Records Retention Schedule.  Personal Property Returns-2016 Personal Property Closed Accounts- 2017 Auto Appeals-2016 Commercial Reviews-2017 Tax Returs-2010-2021 Appeals for Years-2008-2020  Personal Property Returns that have been scanned and savedi in Wingap-2024  Member Lydial Rollins made ai motion tol have the documents securely purged, Vice-Chairman Ben Amerson second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE- APPROVED Name 901 International, LLC. Journey Church Dallas, Inc. Yelverton, Michael &. Julie Gilmer, James David Sr.  Account 36124 38620 70898 Account P46890  Type E&R/NOD E&R/NOD E&R/NOD Type E&R/NOD  Year(s) 2024 2021-2024 2024 Year(s) 2023-2024  PERSONALPROPERIY-APPROVED  Name  Member Gary Spinks made a motion to approve staff recommendation ont the above-referenced Digest Change  Requests (E&R's& NOD's) as submitted, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting ofNovember 20, 2024- Chairman. Johnny McBurrows made a motiont toa adjourn,  Member Lydia Rollins second.  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Morrison  Daaian  Page 4of4