PAULDING COUNTY BOARD OFTAX ASSESSORS Meeting Minutes March 5, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, March 5, 2025, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m. INVOCATION: Chief Appraiser James Stokes PRESENT: 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 Deputy Chief Appraiser Kimberly Scott. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of February 26, 2025, be PREVIOUS MEETING: approved as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Chief Appraiser Stokes presented thef followingi items for the] Board'sc consideration: TO SEE THE BOARD: Mrs. Courtney Cheaves was present to discuss a 2024 appeal on her property located at 34 Mountain Ashe Ln., Acworth, GA. NEW BUSINESS: 2024 REJECTED APPEAL: Name Account Reason for Denial Cheaves, Courtney &. James Anthony 88207 Untimely Filing Vice-Chairman Ben Amerson made a motion to reject the above-referenced appeal for the reason submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell REQUEST TO INCLUDE INFORMATION WITH THE 2025. ANNUAL NOTICE OF ASSESSMENT Chief Appraiser Stokes presented Board members with a sample oft the 2025 Annual Notice of Assessment, which included information on how to understand the notice. The sample also featured the information printed on the back of the notice. The Board was asked ift they would like to include this information, and if so, whether they preferred it to be printed in black and white or color. After discussing the samples, Chairman Johnny McBurrows made a motion to include the information on the back oft the Annual Notice of Assessment and have it printed in color. Vice-Chairman Ben Amerson seconded the motion. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell NOTICE OF "EARLY-OUT REQUEST FOR CONSERVATION USE COVENANT: Name Account #Acres Qualification for Request Landrum, Alton & Louise 81955 18.85 O.C.G.A. S 45-5-7. 4(q)(3) Board members were presented with an 'Early- Out' request submitted by. Alton Landrum for covenant property, Account No.: 81955. Member Lydia Rollins made a motion to Approve, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Board of Assessor Meeting Minutes of March 5, 2025 continued SUPERIOR COURT APPEAL-FINAL ORDER ON PETITION FOR REVIEW: 2024 Name Account E&R/NOD Final Order Resolved Value Buchanan, Jerry & Jacquelyn 62943 Yes Yes $444,710 Board members were presented with the above-referenced Superior Court Appeal-Final Order on Petition for Review. Member Lydia Rollins made a motion to recognize the order on petition for review as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT SETTLEMENT CONFERENCE CONCLUSION: Name Account Walmart Real Estate Business Trust 29195 Walmart Real Estate Business Trust 3633 Sams Real Estate Business Trust 52336 Board members were notified that the statutorily required settlement conference with the above-listed owners has concluded, and the appellants will be notified to pay the $25.00 filing fee in order toj proceed in superior court. Vice- Chairman Ben Amerson made a motion to approve as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell PERSONAL PROPERTY AUDIT RESULTS WITH A CLEAN REVIEW: Name Account Douglas Neurology Associates PC P37509 FUSA Marketing P42984 Georgia Kidney Associates Inc. P45589 Wellstar Health System ENT Audiology P24911 WMG Palliative Medicine Paulding P42878 Chief Appraiser Stokes presented board members with the clean audit results for the above-referenced personal property accounts. Member Lydia Rollins made a motion to approve as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE APPROVED Name Account Type Year(s) Buchanan, Jerry &. Jacquelin 62943 E&R/NOD 2024 Leiva, Walter & Candid 78330 E&R/NOD 2024 Prioleau, Wayne & Pearllana 78398 E&R/NOD 2021 Phillips, Amanda 86795 E&R/NOD 2024 Smith, Chad Allen 62537 E&R/NOD 2024 PERSONAL PROPERTY - APPROVED Name Account Type Year(s) Scott, Jennifer P31754 E&R/NOD 2024 McCullough, Thomas P21503 E&R/NOD 2024 McBrayer, Jacob Randall P46442 E&R/NOD 2023-2024 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 Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Board of Assessor Meeting Minutes of March 5, 2025 continued ADJOURNMENT: Meeting of March 5, 2025 Chairman Johnny McBurrows made a motion to adjourn, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Da la Alonia Secretary, Deanna Morrison