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Assessors approve conservation covenants, personal property audit results and digest changes
Summary
The Board approved new and continuing conservation covenants (including multiple parcels for Sheila Tidwell), released select covenants, accepted a personal property audit for Target with a 45-day change notice, and approved digest change requests for several accounts.
The Paulding County Board of Tax Assessors approved multiple conservation covenant matters, accepted a personal property audit result for a major retailer, and approved digest change requests on May 13, 2026.
Chief Appraiser James Stokes, Jr. presented new covenant applications and continuation filings. The board approved several new covenant applications for Sheila Tidwell (account numbers 95851 — 32.35 acres; 95850 — 130.54 acres; 3159 — 94.36 acres; 7057 — 80.18 acres; 95854 — 40.65 acres) and approved continuation filings for other owners including Heirs of Wallace Lee Adair and the Joe F & Betty Arnold Revocable Living Trust.
The board approved releases of specified conservation covenants (examples listed in the minutes include Tidwell, Don & Sheila account 7057 and Jessie Moody account 9904). Member Lydia Rollins and Vice-Chairman Ben Amerson made and seconded motions approving the covenant applications and releases; all motions carried unanimously.
On personal property, Chief Appraiser Stokes presented audit results with a 45-Day Change of Assessment notice for Target Corporation DBA Target Store 1400 (account P16038); the board approved the audit actions as presented. The minutes also record approval of several digest change requests (E&R/NOD) for real estate and personal property accounts, including Target Corporation entries for 2022–2025.
All motions related to covenants, audits and digest change requests were recorded as approved by the full board. The minutes note that large data files (covenant and GIS files, assessment listings) are available digitally upon request.
