PAULDING COUNTYBOARD OFTAX ASSESSORS Meeting Minutes January 22, 2025 CALLTOORDER: INVOCATION: PRESENT: The Paulding County Board of Tax Assessors heldi its regular meeting on' Wednesday, January 22, 2025, att the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows calledt the meeting to order at 10:00a.m. Vice-Chairman Ben Amerson In attendance were Chairman. Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydial Rollins, Member Gary Griswell, Chief Appraiser. James Stokes, Jr. and Board Secretary Deanna Morrison. MINUTES OF THE PREVIOUS MEETING: Chairman. Johnny McBurrows moved the minutes of] January 15, 2025, be approved as presented, Member Lydial Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Chief Appraiser Stokes presented the following items for the Board'sconsideration: GENERALCORRESPONDENCETOTHE: BOARD: Request for Settlement Conference Georgia Department of Revenue NEWI BUSINESS: Ar request for settlement conference wasi issued to the following per appeal tos superior Walmart/Sam's) Reall Estatel Business Trust-Accts. 52336,3633,29195 Chief Appraiser Stokes informed the board oft the Georgia Department of Revenue Informational Bulletin oft the Overview of Floating) Homestead Exemption and the court. SMC Greystone, LLC.-1501 Parcels Annual Inflationary Index Rate. SUPERIOR COURT. APPEAL-ORDER DISMISSING PETITION FORI REVIEW: Appeal Withdrawn No 2024 Resolved Value $473,050.00 Name Connelly, Darryl Account 88857 E&R/NOD No Board members were presented with the above-referenced Superior Court Appeal Order Dismissing Petition for Review. Member Lydia Rollins made a motion tor recognize the order dismissing petition for review as presented, Vice-Chairman Ben Amerson second. OUSTTAMNCIFTSATS Reliant Ministries, Inc. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell Name Account 90577 Type Recommendation Denied Place of Religious Worship Chairman Johnny McBurrows made a motion to deny tax exempt application for tax year 2025 based ons staff recommendation: for the above-referenced: account, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of2 Board of Assessor Meeting Minutes of. January 22, 2025 continued REQUESTI FORI REFUND Reliant Ministries, Inc. Lydia Rollins second. Name Account 90577 Refund for Years 2024 Recommendation on Refund Disapprove Chairman. Johnny McBurrows made a motion to disapprove refund claim based ons staff recommendation, Member Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell HEARING OFFICER. APPEALDECISIONS: Name Account 43311 2024BOA 20241 Hearing Officer Hearing Officer Ken Voss Value $35,269,300 Value $35,269,300 Ten68 West Apartments, LLC. Chief Appraiser Stokes] presented board members with the above-referenced. Hearing Officer decisions for their review. Member Lydia Rollins made a motion toI recognize the Hearing Officer value and forward tot the Tax NOTICE OF "EARLY-OUT REQUESTI FOR CONSERVATION USE COVENANT-INCLUDING: Commissioner's Office, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell RELEASE OF CONSERVATION USE COVENANT Name Nora's Farm, LLC. Nora'sFarm, LLC. Account 5618 9452 #Acres 81 37.33 Qualification for Request 0CGA.5485740)0) OCGA.94857400) Boardi members were presented with Early- Out" request. Member Gary Griswell madea a motion to approve "Early Out" request, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell PERSONALPROPERIY AUDIT RESULTS WITH 45-DAY CHANGE OF ASSESSMENT: Name Account P41870 Horizon Medical Associates, LLC. Vice-Chairman Ben Amerson second. Votel For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE: REQUESTS (E&R/NODs): PERSONAL PROPERTY-APPROVED Horizon Medical Associates, LLC. Dream Body, Inc. DBA Twisted Cycle Board Members were presented with the audit results for the above-referenced personal property account along with the 45-Day Change of Assessment Notice. Chairman. Johnny McBurrows made a motion to approve as presented, Name Account P41870 P40740 Type E&R/NOD E&R/NOD Year(s) 2021-2024 2021 Member Gary Spinks made a motion to approves staff recommendation on the above-referenced Digest Change Requests (E&R's &1 NOD's) ass submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of] January 22, 2025 - Chairman Johnny McBurrows made ai motion to adjourn, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Vlunina Secretary, Deannal Morrison Daes Page 2of2