Paulding County Board of Tax Assessors approves termination notice, audits, record purge and valuation rulings

The Paulding County Board of Tax Assessors met June 3, 2026, at the Watson Government Complex in Dallas and voted unanimously on a slate of administrative actions, including a notice to terminate a conservation-use covenant, acceptance of personal-property audit results with 45-day change-of-assessment notices, an upheld motor-vehicle valuation appeal, approval to purge specified scanned records under the retention schedule, and several digest change requests.

Chief Appraiser James Stokes, Jr. presented the recommendation to send a Notice of Intent to Terminate a conservation-use covenant for The Estate of Brenda Thomason (Account #13730), a property listed at 30.03 acres. The board voted 5-0 on a motion by Vice-Chairman Ben Amerson, seconded by Member Gary Spinks, to send the notice under Georgia Revenue Rules & Regulations 560-11-6-.04(10).

Stokes also presented personal-property audit findings for Gap Inc. & subsidiaries (DBA Old Navy, Account 4830 P40816) and Hibbett Sporting Goods, Inc. (Account P15802). The board approved staff’s recommendation to issue 45-day Change of Assessment notices for those accounts on a 5-0 vote after a motion by Amerson and a second by Spinks.

On a motor-vehicle appeal brought by Brittany Fields concerning a 2016 Acura MDX, the board approved the staff-recommended valuation. The meeting record lists three figures alongside the appeal entry ($13,350; $7,000; $11,841); Member Gary Spinks moved to approve the staff recommendation and Vice-Chairman Amerson seconded. The board voted 5-0 to accept the recommendation.

Chief Appraiser Stokes advised the board that multiple categories of records are eligible for secure disposal under the Local Government and Assessors Records Retention Schedule, including homestead exemption applications deleted in 2023; expired conservation covenants scanned and saved for 2023; personal property accounts scanned and saved for 2019; auto appeals scanned and saved for 2023; sales verification forms for 2023; and income/expense data for 2023. Chairman Johnny McBurrows moved to approve secure purging of the listed documents; the motion passed 5-0.

The board also approved digest change requests (E&R/NODs) presented by staff: a real-estate change for Brenda Sue Fields (Account 2356, E&R/NOD 2026) and personal-property adjustments tied to the same Gap Inc./Old Navy account (4830 P40816, E&R/NOD 2022–2025) and Hibbett Sporting Goods (P15802, E&R/NOD 2022–2026). The motions to approve staff recommendations on those items passed unanimously.

All formal motions recorded in the minutes were carried by unanimous votes (McBurrows, Amerson, Spinks, Rollins and Griswell). The board adjourned following the approved items; the minutes were signed by Board Secretary Deanna Morrison.

Votes at a glance: • Notice of Intent to Terminate conservation covenant (Estate of Brenda Thomason, Acct #13730, 30.03 acres): 5-0 approved (mover: Ben Amerson; second: Gary Spinks). • Personal-property audit results and 45-day Change of Assessment notices (Gap Inc./Old Navy, Acct 4830 P40816; Hibbett Sporting Goods, P15802): 5-0 approved (mover: Ben Amerson; second: Gary Spinks). • Motor-vehicle appeal (Brittany Fields, 2016 Acura MDX): staff-recommended valuation approved 5-0 (mover: Gary Spinks; second: Ben Amerson). • Secure purge of scanned/retained records per retention schedule (various categories listed): 5-0 approved (mover: Johnny McBurrows; second: Ben Amerson). • Digest change requests (Brenda Sue Fields Acct 2356; Gap Inc./Old Navy 4830 P40816; Hibbett P15802): 5-0 approved (mover: Ben Amerson; second: Johnny McBurrows).

The board did not record extended debate, amendments, or split votes on any item. The meeting was adjourned after the approvals and signatures to the minutes were recorded.