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Assessors forward Manzo and AOBATLANTA refund requests to commissioners; staff recommendations noted

Hall County Board of Tax Assessors · February 4, 2026
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Summary

The board approved forwarding two refund requests to the Board of Commissioners: a Manzo parcel refund for incorrect acreage (staff recommended approval) and a refund request from AOBATLANTA, LLC tied to a conservation-use breach penalty (staff recommended denial). Both motions were 4-0 to forward to the BOC.

The Hall County Board of Tax Assessors on Feb. 4, 2026, voted to forward two refund requests to the Hall County Board of Commissioners.

Interim Chief Appraiser John Smith presented a refund request for parcel #1524A000018 (Manzo), noting the taxpayer had been charged an incorrect acreage. The board approved forwarding the Manzo refund request to the Board of Commissioners with a 4-0 vote after a motion by Eric Jackson and a second by Richard Higgins. The staff recommendation was to approve the refund.

On the same agenda the board considered a refund request for parcel #08067 000068 (listed in the minutes as AOBATLANTA, LLC). Attorney Steve Gilliam appeared representing the taxpayer and requested a refund of a breach penalty tied to conservation use; staff recommended denial. The board voted 4-0 to forward the refund request to the Board of Commissioners with the staff’s recommendation of denial. The minutes record the parcels and the staff recommendations; the board took no further action at the meeting and deferred final disposition to the BOC.