PAULDING COUNTY BOARD OFTAX ASSESSORS Meeting Minutes March 12, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, March 12, 2025, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m. INVOCATION: Member Gary Spinks PRESENT: In attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydia Rollins, Member Gary Griswell, Deputy- Chief Appraiser Kim Scott and Board Secretary Deanna Morrison. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of March 5, 2025, be approved as PREVIOUS presented, Member Lydia Rollins second. MEETING: Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Deputy-Chief Appraiser Scott presented the following items for the Board's consideration: GENERAL CORRESPONDENCE TO THE BOARD: Georgia Department of Scott Johnson successfully completed the Appraiser II Exam with the Georgia Revenue Certification Program. NEW BUSINESS: VOLUNTARY BREACH OF COVENANT-NOTICE TO' TAX COMMISSIONER TO ISSUE BREACH OF COVENANT PENALTY AND RELEASE CONSERVATION USE COVENANT Name Account #Acres Total Penalty Amount Watson, Michael Shannon & Monica 48853 26.88 $5,532.02 Member Gary Griswell made a motion to accept Voluntary Breach of Covenant and to send Notice To Tax Commissioner To Issue Breach Of Covenant Penalty, and to Release Conservation Use Covenant for the above- referenced property owner, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2024 COVENANT APPLICATIONS FOR REVIEW: Name Account #Acres Type of Recommendation Application Lawrence, C. Dale 13254 121.35 New Approved Lawrence, C. Dale 84726 106.25 New Approved Lawrence, C. Dale 9603 36.20 New Approved Lawrence, C. Dale 7250 32.72 Renewal Approved Lawrence, C. Dale 83777 87.10 Renewal Approved Lawrence, Carol Annette 92139 13.88 New Approved Lawrence, Larry & Connie 83777 16.11 New Approved Lawrence, Michael & Philline 83776 15.36 New Approved Member Lydia Rollins made a motion to approve the above-referenced covenant applications, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of2 Board of Assessor Meeting Minutes of March 12, 2025 continued PERSONAL PROPERTY AUDIT RESULTS WITH 45-DAY CHANGE OF ASSESSMENT: Name Account Doctors Diet of Northern Georgia, PC. P27470 Fresenius Kidney Care Dallas A611 P41559 Renal Life Link, Inc. DBA Paulding Dialysis, LLC. P23974 Deputy-Chief Appraiser Scott 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 Griswell made a motion to approve as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell NOTICE TO CEASE, DESIST OR REMEDIATE A CONSERVATION USE COVENANT: Account Grantor Grantee Split/Account 7326 Hulsey, Kathy DAka Thrasher, Kathy Deal, Benjamin Hoyle IV & Alexis Yes/94213 Member Lydia Rollins made a motion to send Notice to Cease, Desist or Remediate a Conservation Covenant to the above-referenced property owner(s), Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE - APPROVED Name Account Type Year(s) Estes, Joshua & Jessica 78598 E&R/NOD 2022-2024 Lawrence, C. Dale 13254 E&R/NOD 2024 Lawrence, C. Dale 84726 E&R/NOD 2024 Lawrence, C. Dale 7250 E&R/NOD 2024 Lawrence, C. Dale 9603 E&R/NOD 2024 Lawrence, C. Dale 85582 E&R/NOD 2024 Lawrence, Carol Annette 92139 E&R/NOD 2024 Lawrence, Connie & Larry 83777 E&R/NOD 2024 Lawrence, Michael & Philline 83776 E&R/NOD 2024 Robinson, Carnesser 79948 E&R/NOD 2024 PERSONAL PROPERTY - APPROVED Name Account Type Year(s) American Salon Group, LLC. DBA Famous Hair P26768 E&R/NOD 2024 Doctors Diet of Northern Georgia, PC. P27470 E&R/NOD 2021-2024 Fresenius Kidney Care Dallas A611 P41559 E&R/NOD 2021-2024 Renal Life Link, Inc. DBA Paulding Dialysis P23974 E&R/NOD 2021-2024 Member Lydia Rollins made a motion to approve staff recommendation on the above-referenced Digest Change Requests (E&R's & NOD's s) as submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of March 12, 2025 Chairman Johnny McBurrows made a motion to adjourn, Vice- Chairman Ben Amersons second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell vlloion Lbaya Secretary, Deanna Morrison Page 2 of2