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Paulding County assessors recognize court dismissal, acknowledge BOE rulings and approve digest changes
Summary
The board acknowledged recent superior court pleadings and an order dismissing a petition for review, forwarded Board of Equalization values to the Tax Commissioner's Office, and approved two real‑estate digest change requests during its March 18 meeting.
The Paulding County Board of Tax Assessors on March 18 reviewed several legal and administrative items, including notices of superior court appeals, an order dismissing a petition for review, Board of Equalization decisions and staff‑recommended digest changes.
Chief Appraiser James Stokes Jr. informed the board that notices of appeal had been filed in superior court for Legacy Pointe GA Owner II, LLC (26‑CV‑000787‑P2) and Cedarcrest Station GA Owner II, LLC (26‑CV‑000788‑P3). He also reported that some superior court appeals had been closed or resolved because a $25 fee required to continue the appeal was not paid.
The board was presented with a Superior Court order dismissing the 2025 petition for review in the matter of Carolyn Luttrell (Acct. 20590), which listed a resolved value of $363,570. Member Gary Spinks moved that the board recognize the order dismissing the petition for review; Member Lydia Rollins seconded. The motion passed with recorded votes from Ben Amerson, Gary Spinks, Lydia Rollins and Gary Griswell.
The board also reviewed Board of Equalization decisions, including the matter of Camile Roper (value $9,687). Member Lydia Rollins moved to recognize the BOE value and forward it to the Tax Commissioner’s Office; Member Gary Griswell seconded. The motion carried by recorded vote.
On digest changes, staff recommended approval of real‑estate E&R/NOD requests for Timothy & Peggy Estes (Acct. 19360, years 2024–2025) and Deveon Sykes & Hershelene Smith (Acct. 65375, year 2025). Member Gary Spinks moved to approve staff recommendations and Member Lydia Rollins seconded; the motion passed unanimously.
The board adjourned following routine business.
