PAULDING COUNTY BOARD OF TAX ASSESSORS Meeting Minutes April 9, 2025 CALL TO ORDER: The Paulding County Board of Tax Assessors held its regular meeting on Wednesday, April 9, 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, Chief Appraiser James Stokes, Jr. and Board Secretary Deanna Morrison. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of April 2, 2025, be approved as PREVIOUS presented, Gary Griswell second. MEETING: Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Chief Appraiser Stokes presented the following items for the Board's consideration: NEW BUSINESS: REQUEST FROM TAXPAYER TO LAND SWAP Chief Appraiser Stokes presented board members with a request from taxpayer Alan Austin, Account 46074, requesting the board to consider approving land swap with neighbor Ruby Alexander. The land swap would be 1.177 acres deeded to Mr. Austin in exchange for 1.177 acres deeded to Ms. Frances. The land owned by Ruby Alexander is under Conservation Use and homeowner is wanting to get approval due to potentially breaching the covenant. Vice- Chairman Ben Amerson made a motion to tentatively approve request per stipulations, Member Lydia Rollins second: The required stipulations are listed below: Proposed deeds shall be executed in the exact names of the parties receiving the properties, as they appear on their current deeds, to ensure acreage can be combined with their existing parcels; Ms. Alexander must complete and deliver a Real Property Tax Return to the Board of Tax Assessors requesting to combine Tract 2, 1.177-acre tract with the existing property identified as Account #275 within thirty (30) days ofr recording deed(s) with the Paulding Clerk of Court's office; Ms. Alexander must complete and deliver an application to continue the new property boundary under conservation use assessment within 30 days of recording deed(s) with the Paulding County Clerk of Court's office Mr. Austin must complete and deliver a Real Property Tax Return to the Board of Assessors requesting to combine Tract 1, 1.177-acre tract with the existing property identified as Account #46074 within thirty (30) days ofr recording instrument(s) with the Paulding County Clerk of Court's s office; Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell REQUEST TAX-EXEMPT STATUS Name Account Type Recommendation Speak Life to Youth and Children International P48814 Public Charities Approved Vice-Chairman Ben Amerson made a motion to approve tax exempt application for tax year 2025 based on staff recommendation for the above-referenced account, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of2 Board of Assessor Meeting Minutes of April 9, 2025 continued DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE APPROVED Name Account Type Year(s) Gerta, Leobaldo 51098 E&R/NOD 2024 Holland, Charles & Sheila 19542 E&R/NOD 2023-2024 Jones, Kristi & Jermaine 68884 E&R/NOD 2024 Khalil Power, Mary 89141 E&R/NOD 2024 McQueen, Joseph & Shakirah 72252 E&R/NOD 2024 Propst, Tony & Barbara 31427 E&R/NOD 2024 Williams, Robert Thomas III 42293 E&R/NOD 2023-2024 PERSONAL PROPERTY - APPROVED Name Account Type Year(s) Danh & Van, Inc. DBA US Nails P19015 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, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of April 9, 2025 - Chairman Johnny McBurrows made a motion to adjourn, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell oasia yllooira Secretary, Deanna Morrison Page 2 of2