PAULDING COUNTY. BOARD OFTAX ASSESSORS Meeting Minutes February 26, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, February 26, 2025, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m. INVOCATION: Chairman Johnny McBurrows PRESENT: In 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. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of February 19, 2025, be PREVIOUS approved as presented, Vice-Chairman Ben Amerson second. MEETING: Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Chief Appraiser Stokes presented the following items for the Board's consideration: GENERAL CORRESPONDENCE TO THE BOARD: Georgia Department of Chief Appraiser James Stokes informed the board of Proposal to Amend Rules 560- Revenue 11-9.09, Table of Conservation Use Land Values and 560-11-11-.12, Table of Forest Land Protection Act Land Use Values NEW BUSINESS: 2025 TIMBER VALUE EXTRACTIONS Chief Appraiser Stokes presented the 2025 Timber Value Extractions for the Board's consideration. There are 9 timber sales in Paulding County for 2024. Additional PT-283T sales reports were received from Haralson County, with 13 sales, Polk County, with 4 sales for a combined 26 total number of sales. Based on the 2024 sales used in this study it is determined that the timber extraction price is $1,350 for T1, $850 for T2, $520 for T3 and $240 for T4. These valuations will be used in determining the 2025 Rural Land Value Tables. Vice-Chairman Ben Amerson made a motion to approve as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT APPEAL-ORDER DISMISSING PETITION FOR REVIEW: Appeal 2024 Name Account E&R/NOD Withdrawn Resolved Value Smith, Martha 71464 No No $400,200 Board members were presented with the above-referenced Superior Court Appeal Order Dismissing Petition for Review. Member Gary Griswell made a motion to recognize the order dismissing petition for review as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell PERSONAL PROPERTY AUDIT RESULTS WITH 45-DAY CHANGE OF ASSESSMENT: Name Account Lifetime Family Medicine, LLC. P26798 Paulding Dialysis Partners, LLC. P29586 West Atlanta Pediatrics, Inc. P19040 Chief Appraiser Stokes presented board members with the audit results for the above-referenced personal property accounts along with the 45-Day Change of Assessment Notice. Member Gary Spinks made a motion to approve as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of2 Board of Assessor Meeting Minutes of February 26, 2025 continued DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE- APPROVED Name Account Type Year(s) Davis, Everett & Melvina 85820 E&R/NOD 2024 Davis, Evertt Roland & Melvina 85820 E&R/NOD 2024 Prioleau, Wayne & Pearllana 78398 E&R/NOD 2021 Scott, Grant & Rosa 32675 E&R/NOD 2024 PERSONAL PROPERTY APPROVED Name Account Type Year(s) Lifetime Family Medicine, LLC. P26798 E&R/NOD 2021-2024 Paulding Dialysis Partners, LLC. P29586 E&R/NOD 2021-2024 Quammi, Scott P46948 E&R/NOD 2023 Tinker, Richard P46448 E&R/NOD 2024 West Atlanta Pediatrics, PC P19040 E&R/NOD 2021-2024 Vice-Chairman Ben Amerson made a motion to approve staff recommendation on the above-referenced Digest Change Requests (E&R' 's & NOD's) as submitted, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of February 26, 2025 - Chairman Johnny McBurrows made a motion to adjourn, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Lasa yplomio Secretary, Deanna Morrison Page 2 of2