PAULDING COUNTY BOARD OF TAX ASSESSORS Meeting Minutes April 16, 2025 CALL TO ORDER: The Paulding County Board of Tax Assessors held its regular meeting on Wednesday, April 16, 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 Griswell 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 April 9, 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: NEW BUSINESS: RELEASE OF CONSERVATION COVENANT - APPROVED: Name Account Name Account Benham, Dale A & Vonda J. 13387 Manuel Hardman Jr. Family Trust 66683 Carter, Jessica, William & Ezra Wallace 66623 Moody Glenn R Heirs of 8970 Carter, Jessica & William 66623 Moody, Thomas L. & Patricia N. 9900 Carter, William & Jessica 66623 Moody WI Life Estate 9904 Colvid, David & Jeanine 11632 Phillips, Curtis L. & Monica Weaver 26034 Corley, Lori & Chris 82084 Phillips, Curtis L. & Monica Weaver 26034 Farr, Donald C. 9120 Phillips, Leslie H. 82867 Faucett Family Limited Partnership 66358 Rainey, Owen & Margie 11632 Flatt, Jason & Roy 56995 Ritch, Judson Robert & Phyllis 11984 Goodman, Nora 5618 Ritch, Phyllis 11984 Goodman, Nora Wood 9452 Stahl, Kenneth J. & Shannon 56542 Haight, William Troy & Casie Mulreany 91731 Swenson, Craig 58531 Harvest Moon Farms & Vineyards 89920 Swenson, Craig & Lyn 58531 Haskins, Beverly & Anthony 6355 Tipton, Joseph & Lisa 14090 Hicks, Kenneth W. 6826 Varnum, Brian 82867 Ingram, Jody & Curtis Tasca 12545 Walker, Jackson & Carolyn 60972 Ingram, Jody & Curtis, Nicole, Hope 12545 Watkins, Jennifer, Daniels, Sandra, Moody, James 9904 Leggett W L Heirs of 8596 Member Lydia Rollins made a motion to approve the above-referenced covenant release, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Rollins and Griswell 2025 COVENANT APPLICATIONS FOR REVIEW: Name Account #Acres Type of Application Recommendation Andrews, Irma H. 29235 20.25 Renewal Approved Benham, Dale & Vonda 13387 11.43 Renewal Approved Bull Banks Farms, LLC. 83385 69.23 New Approved Bullin, Callan & Erin 66623 15.51 Renewal Approved Colvins, David & Jeanine 11632 21.39 Renewal Approved Page 1 of5 Board of Assessor Meeting Minutes of April 16, 2025 continued 2025 COVENANT APPLICATIONS FOR REVIEW: CONTINUED FROM PAGE 1 Name Account #Acres Type of Application Recommendation Corley, Christopher & Lori 82084 19.18 Renewal Approved Dodd, Brenda 4054 75.80 Renewal Approved Farr, Donald C. 9120 21.98 Renewal Approved Faucett Family Limited Partnership 66358 15.04 Renewal Approved Flatt, Jason 56995 11.74 Renewal Approved Freeman, Leslie H. 82867 18.37 Renewal Approved Haight, William & Casie 91731 20 Renewal Approved Harmon, Anthony W. & Beverly H Heirs of 6355 52.63 New Approved Harvest Moon Farms & Vineyards, LLC. 89920 16.89 Renewal Approved Hicks, Kenneth 6826 53.95 Renewal Approved Hunnicutt, William & Denise 43710 42.73 New Approved Ingram, Jody & Curtis Tasca, Ingram, Nicole 12545 11.35 Renewal Approved Jackson, Erica & James 91602 10.5 New Approved Leggett W LI Heirs of 8596 74.97 Renewal Approved Lovele Stay Properties, LLC. 91474 10 New Approved Loveless, Michael & Larra 91134 10.62 New Approved Loven, James & Linda 90335 10.99 New Approved Manuel Hardman Jr. Family Trust 66683 27.50 New Approved Moody, Thomas Sr & Patrcia N. 9900 37.27 Renewal Approved Phillips, Curtis L & Weaver, Monica 26034 28.18 Renewal Approved Polete, Joshua & Mackenzie R. 83591 14.9 New Approved Rawlins, Chase & Ashley 90979 24.28 New Approved Ritch, Phyllis 11984 10 Renewal Approved Stahl, Shannon & Kenneth 56542 14.24 Renewal Approved Stone, Jerry & Margie 71807 13.01 Renewal Approved Swenson, Craig 58531 14.72 Renewal Approved Tipton, Joseph & Lisa 14090 11.7 Renewal Approved Walker, Jackson & Carolyn 60972 41.2 Renewal Approved Watkins, Jennifer & Daniels, Sandra & James Moody 9904 37.79 Renewal Approved Wilikins, Ricky & Linda 94194 15 New Approved Member Gary Griswell made a motion to approve the above-referenced covenant applications, Member Gary Spinks second. Vote For: McBurrows, Amerson, Rollins and Griswell 2025 COVENANT CONTINUATION APPLICATION: Name Account #Acres Recommendation Arthur, Sandra & Hindle, Denise Marie 86242 10.29 Approved Barnett, Patricia & Brian 9560 15.4 Approved Barnett, Patricia 9560 15.41 Approved Bullin, Callan & Erin 66623 10.97 Approved Crider, George 83969 28.73 Approved Dorn, James Marvin III 13214 30.78 Approved Fann, Jonathan & Brittany 13307 20.62 Approved Ferguson, Darrell, Nicholas & Cody 4718 50.58 Approved Gin Bottom Farms, LLC. 19737 33.47 Approved Hall, Troylynn 19682 15.51 Approved Isley, Kayla 92228 10.04 Approved Jacquet, Nelson 83979 10.29 Approved Keown, Jonathan & Kristie 66549 2.04 Approved Moore, William & Kimberly 19199 15 Approved Morris, Jean Ann 15724 10.57 Approved Nelson, Jacquet Living Trust 83979 10.29 Approved Noras Farm, LLC. 5618 109.09 Approved Ratcliff, Sandra 11746 10.28 Approved Reynolds, Randy Brad 92167 14.86 Approved Rigsby, Brian & Tina 9018 12.24 Approved Sewell, David & Darryl 12504 48.67 Approved Page 2 of5 Board of Assessor Meeting Minutes of April 16, 2025 continued 2025 COVENANT CONTINUATION APPLICATION: CONTINUED FROM PAGE 2 Name Account #Acres Recommendation Turner, Michael 94157 10 Approved Watson, Joe Jr & Patricia 42455 68.42 Approved Weber, Michael & Sonya 50105 21.87 Approved White, Shirley Goldin 14976 18.33 Approved Wilbur, Matthew Austin 33940 18.77 Approved Member Gary Griswell made a motion to approve staff recommendation for the above-referenced covenant applications, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Rollins and Griswell UPDATE APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): Owner Account Reason for Change Appeal Year Davidson, Shannon & Brian Jason 954 Transfer ofOwnership 2023 Galindo, Corvera Edwin 1966 Transfer of Ownership 2024 Shaffiuddin, Syed 4178 Demolition of Building 2024 Warren, Cameron 8020 Transfer ofOwnership 2024 Armm Asset Company 2, LLC. 10783 Transfer ofOwnership 2024 Yun, Jazmine 11360 Transfer ofOwnership 2024 Obialor, Romanus 11612 Site Improved (Renovation) 2024 DR Horton 13766 Transfer ofOwnership 2023 Caffey, Ronell & Felicia 17989 Transfer ofOwnership 2024 Quiroz Gates Deshuan Antpmop & Etal 18907 Transfer ofOwnership 2024 Streetman, John D. & Etal 19125 Transfer of Ownership 2023 Smith, Stefanie 25325 Transfer of Ownership 2024 Towns Christopher 27348 Transfer of Ownership 2023 Counts Samuel K & Ojeda Gardner Chayanne 27646 Transfer of Ownership 2023 Patterson Aaron C & Willis Brittany 29468 Transfer of Ownership 2023 Lonestar Rehab Homes Llc 30019 Transfer of Ownership 2023 Ojeda Anaya Leonar Marcela 30586 Transfer of Ownership 2024 Win Investment Group Inc 30638 Transfer of Ownership 2023 Open House Atlanta Realty & Invs Llc 31101 Transfer of Ownership 2024 Loves Property Group Llc 31443 Transfer of Ownership 2024 Snyder Linda & Todd 31487 Transfer of Ownership 2023 Valentin Edward & Kelly 32011 Transfer of Ownership 2023 Crocky Estate Llc 33394 Transfer of Ownership 2023 Ohno Eiji 33481 Transfer of Ownership 2023 Transfer of Ownership & Addition To Plata Alejandro Enciso 35408 2023 Home 1247 Austin Bridge Llc 35535 Combined with Acc 13766 2023 Carroll Destiney Delane & Etal 37230 Transfer of Ownership 2024 Open House Atlanta Realty & Invs Llc 38250 Transfer of Ownership 2024 Acuna Hermilo & Katelynn 38961 Transfer of Ownership 2024 Tule River Homebuyer Earned Equity Agenc 39205 Transfer of Ownership 2024 Armm Asset Company 21 Llc 39236 Transfer of Ownership 2024 Nam Inwoo 41728 Transfer ofOwnership 2024 American Homes 4 Rent Trs Llc 42237 Transfer of Ownership 2024 Mincey Brandon Ervin 42528 Transfer of Ownership 2023 Canchi Llc 43288 Transfer of Ownership 2023 Gebremariam Dawit B & Teklu Mekdes 44637 Transfer of Ownership 2023 Ellis Michael 45385 Transfer of Ownership 2024 Moore Matthew 48575 Transfer of Ownership 2024 Choctaw American Insurance Inc 49165 Transfer of Ownership 2024 Mendoza Belloso Hugo A & Etal 51664 Transfer of Ownership 2024 Jeff 1 Llc 52408 Transfer of Ownership 2023 Drake Debra A 53114 Transfer of Ownership 2024 Sfr. Jv Hd 2024 1 Borrower Llc 53928 Transfer of Ownership 2024 Lough Megan Catherine 54010 Transfer of Ownership 2023 Onyeche Marielle 56322 Transfer of Ownership 2024 Crook Joshua 56523 Transfer of Ownership 2023 Perez Rueda Luis Daniel 56829 Transfer of Ownership 2024 Opendoor Property Trust I 57608 Transfer of Ownership 2023 Olea Emanuel & Rachel 58423 Transfer of Ownership 2024 Page 3 of5 Board of Assessor Meeting Minutes of April 16, 2025 continued UPDATE APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE 3 Owner Account Reason for Change Appeal Year Cortez Gordon R & Lauren 60824 Transfer of Ownership 2023 Gravitt Jessy Dalton & Etal 62755 Transfer of Ownership 2024 Findley Ein A & Pereira Beth 62911 Transfer of Ownership 2023 Rycak Frank Jr & Markava Katsiaryna 64138 Transfer of Ownership 2024 Garcia Gisselle & Garcia GomezSandro 64909 Transfer of Ownership 2023 Critten Matthew 67223 Transfer of Ownership 2023 Op Spe Phxl Llc 68692 Transfer of Ownership 2024 Telfort Delile & Derothie 68939 Transfer of Ownership 2023 Rodriguez Luis N 69446 Transfer of Ownership 2024 Hill Ronald 69501 Site Improved (Home Completed) 2023 Corr Donald E. Jr & Tena 70015 Transfer ofOwnership 2024 Walton Ga Llc 71870 Combined with Acc 92520 2023 Easter Demont & Lilly 72335 Transfer ofOwnership 2023 Dale Derrick 72554 Transfer of Ownership 2023 Hicks Christopher & Shaquanta Belonda 73445 Transfer of Ownership 2023 Pollock Daniel lii 74035 Transfer of Ownership 2024 Horiuchi Osamu 77158 Transfer of Ownership 2024 Owens Jonathan Terrance 79458 Transfer of Ownership 2023 Acklin Timothy 81203 Transfer rofOwnership 2023 Shaffiuddin Syed 81364 Demolition of Building 2024 Shaffiuddin Syed 81684 Demolition of Building 2024 Ou Shihan & Chen Yan 83561 Transfer rofOwnership 2023 Brown Paul & Erica 84528 Transfer ofOwnership 2023 Daleus Jude & Heurtelou Jocelyne 84530 Transfer ofOwnership 2023 Alpaslan Ihsan & Habip 84555 Transfer of Ownership 2023 Rincon Ferreira Marcos Antonio & Etal 84561 Transfer of Ownership 2023 Pullen Chandler 84567 Site Improved (Pool) 2024 Combes Sarah Lindley 85763 Transfer of Ownership 2024 Tule River Homebuyer Earned Equity Agenc 86097 Transfer of Ownership 2024 Brena Sebastian 88403 Transfer of Ownership 2024 Ludlam Gregg & Taylor Terri 89088 Transfer of Ownership 2023 Chris & Suzanne Bearden Trust 89733 Transfer of Ownership 2024 Member Gary Spinks made a motion to authorize changes to above-referenced Board of Equalization decision for reasons submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell TERMINATION OF CONSERVATION USE COVENANT PER O.C.G.A S 85740)0/NCLIDINGA RELEASE OF CONSERVATION USE COVENANT Name Account #Acres Qualification for Request McDonald, Clyde B III Heirs of 9330 13.54 O.C.G.A. S 48-5-7.4(n)(3) Board members were presented with Termination of Conservation Use Covenant per O.C.G.A S 48-5-7.4(n)(3)" request. Vice-Chairman Ben Amerson made a motion to approve Termination of Conservation Use Covenant per O.C.G.A S 48-5-7.4(n)(3)" request, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 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 Lusk, Lisa 7532 25.60 $8,594.52 Walls, Steven 89590 17.36 $6,969.67 Member Lydia Rollins 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, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 4 of5 Board of Assessor Meeting Minutes of April 16, 2025 continued DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE APPROVED Name Account Type Year(s) Biddy, David& Cathryne 18139 E&R/NOD 2023-2024 McCann, Melissa 37139 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 ADJOUI JRNMENT: Meeting of April 16, 2025 Chairman Johnny McBurrows made a motion to adjourn, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell - - Vlonins oua Secretary, Deanna Morrison Page 5 of5