PAULDING COUNTY BOARD OFTAX ASSESSORS Meeting Minutes April 2, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, April 2, 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, Jr. 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 Board Secretary Deanna Morrison. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of March 26, 2025, be approved PREVIOUS as presented, Member Lydia Rollins 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: Personal Property Audit Personal Property Audit Survey will be mailed to owners recently audited by Traylor Survey Business Services. IAAO Peyton Kellum successfully completed case problem exam with the IAAO CMS Professional Designation Program Candidacy Status. NEW BUSINESS: THE GEORGIA DEPARTMENT OF REVENUE 2025 TABLE OF FOREST LAND PROTECTION ACT LAND USE VALUES: 560-11-11-.12 entitled "Table of Forest Land Protection Act Land Use Values" The 2025 Table of Forest Land Protection Act Land Use Values for Paulding County are as follows: W1-1,044 W2-937 W3-851 W4-780 W5-715 W6-662 W7-621 W8-569 W9-519 Member Lydia Rollins motion to adopt and apply the above listed values for tax year 2025 as presented by the Georgia Department of Revenue, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell THE GEORGIA DEPARTMENT OF REVENUE 2025 TABLE OF CONSERVATIONI USEI LAND VALUES: 560-11-6-.9, entitled "Table of Conservation Use Land Values" The 2025 Table ofConservation Use Land Values for Paulding County are as follows: W1-1,044 W2-937 W3-851 W4-780 W5-715 W6-662 W7-621 W8-569 W9-519 A1-1,899 A2-1,795 A3-1,664 A4-1,525 A5-1,374 A6-1,228 A7-1,092 A8-958 A9-819 Member Lydia Rollins made motion to adopt and apply the above listed values for tax year 2025 as presented by the Georgia Department of Revenue, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of 2 Board of Assessor Meeting Minutes of April 2, 2025 continued NOTICE OF "EARLY-OUT" REQUI JEST FOR FOREST LAND CONSERVATION USE PROPERTY- INCLUDING: RELEASE OF CONSERVATION USE COVENANT Name Account #Acres Qualification for Request Pinehill Investments, LTD 83732 217.79 48-5-7.7(r)(4) Board members were presented with 'Early- Out' request. Member Gary Spinks made a motion to approve "Early Out" request, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 CONSERVATION USE COVENANT NOTICE OF INTENT TO ASSESS PENALTY: Name Account Reason Lee, Stacey G. 13219 Property Transferred into New Owner Roberts, Shelby Loraine 14429 Added 21 More Owners to Property Member Lydia Rollins made a motion to send Notice ofIntent to. Assess Penalty for Conservation Covenant for the above-referenced property owner, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 DECEASED OWNER LISTINGAND LETTER Chief Appraiser Stokes presented board members with a list ofl homeowners who passed in 2024 along with a letter addressed to the administrator of their estate requesting they contact our office to discuss their homestead options. Member Lydia Rollins made a motion to approve and mail the letters, Vice-Chairman Ben Amerson second. (A digital copy of the deceased owner list and letter willl be put with the minutes). Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE - APPROVED Name Account Type Year(s) Brewer, Tyler & Alicia 30367 E&R/NOD 2024 Cloe, Charles 64944 E&R/NOD 2024 Jones, James & Gerlinde 72108 E&R/NOD 2024 Minor, Fassanta L. 83497 E&R/NOD 2024 Oliveira, Matthew & Vanessa 49022 E&R/NOD 2024 Member Gary Spinks made a motion to approve staff recommendation on the above-referenced Digest Change Requests (E&R' s & NOD's) as submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of April 2, 2025 Chairman Johnny McBurrows made a motion to adjourn, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell boua VPlonion Secretary, Deanna Morrison Page 2 of2