Brooks County Board of Tax Assessors Meeting Minutes

Transcription

1 Brooks County Board of Tax Assessors Meeting Minutes August 9,2016 I. Call to order Dan Graham called to order the regular meeting of the Brooks County Board of Tax Assessors at 9:00 a.m. on August 9, 2016 with all members present. Also in attendance were Pam Jones, Chief Appraiser, Mica Jarvis, & Vann Parrott. Dr. Golden led the Board in prayer. II. Approval of minutes from previous meeting Assessors reviewed minutes from meeting held July 12,2016. After review, Mr. Stalvey made a motion to approve minutes as printed. Dr. Golden seconded. All members in favor. Motion carried. III. Approval of current agenda Assessors reviewed proposed agenda for current meeting. After review, Dr. Golden made a motion to approve current agenda. Mr. Stalvey seconded. All members in favor. Motion carried. IV. Old Business None V. Hearings a) Vann Parrott met with the assessors regarding a proposed tax abatement requested by the Development Authority for 10 acres currently owned by The Langdale Company (Map/Parcel 106-7) for the placement of solar panels. Mr. Parrott provided the assessors a survey (see attached) showing the location of the 10 acre tract that will be transferred to the Development Authority. Mr. Parrott explained that he understood that the parcel the tract would be split from is currently enrolled into the forest land protection act and requested that the breach penalty be calculated and that a 20 year, 60% abatement on the value of the equipment that will be located on the property be approved. After review, Mr. Stalvey made a motion to approve request to approve calculation of penalty and approval of proposed abatement schedule. Dr. Golden seconded. All members in favor. Motion carried.

2 VI. Chief Appraiser's Report a) Mrs. Jones informed the assessors that staff is currently performing field checks. She also informed the Board that tax digest has been submitted to Tax Commissioner. Assessors reviewed Department of Audits Review (see attached). Assessors reviewed timber and sales listing. VII. New Business a) Assessors were informed that David S. Wainer III has sent information stating that he no longer intends to sale dirt from his property as discussed in July 12, 2016 meeting (Map/Parcel l20-l-a). Mr. Wainer will be exchanging dirt for the construction of a pond on his property which is not considered a breach of covenant. b) Assessors were informed that staff has physically inspected boats belonging to Timothy Ham as discussed in July 12,2016 meeting (Account: ). After inspection, staff recommends that both boats should be valued in rough condition, lowering the value of both. After review, Dr. Golden made a motion to approve staff recommendation to adjust value of boats. Mr. Stalvey seconded. All members in favor. Motion carried. c) Assessors reviewed motor vehicle appeal (see attached). After review, assessors agreed to value adjustment as attached. d) Assessors reviewed proposed Appeal Settlement Agreement for appealed property belonging to Branco Farms LLC (see attached). After review, Dr. Golden made a motion to approve Appeal Settlement Agreement. Mr. Stalvey seconded. All members in favor. Motion carried. e) Assessors reviewed 2016 Prebill Manufactured Home Digest account corrections (see attached). After review, assessors agreed to account corrections as attached. f) Assessors reviewed covenant applications and releases (see attached list). After review, assessors agreed to approve applications and releases as attached. Assessors were also informed that requested paperwork has not yet been received by Willie Mack Thomas by the required deadline. Mrs. Jones informed the assessors that the certified letter mailed explaining that covenant applications

3 would be denied if the information requested was not received by deadline was signed for on July 19,2016. After review, Dr. Golden made a motion to deny conservation applications for parcels 22-27, , & Mr. Stalvey seconded. All members in favor. Motion carried. VIII. Other Business/Comments None IX. Adjournment There being no further business, Mr. Graham adjourned meeting at 11:00 a.m.

4 ~ (!; i;=il! q;::j ~~ Q<'i fill!i e:i: ~ S/~~ RECORD DESCRIPTION BOUNDARY LlN I' 2000', "LEASE -"REA ~---=-~ ~~ "'!..1Q.~1 AQft,Ig~ rkurt.ki T ADDRESS 322 LANG BOARD LANE QUITMAN. GA CURRENT OWNER THE LANGDALE COMPANY DEED BOOK 123. PAGE 40 PLAT BOOK 7. PAGE 38 IRS RIW SL CONe 8M!lH CP EOP UP V AP "- ROB DENOTES /",E(3Clt,Q '" Icn>--!lIJCir:: I~i Sa:. "'5 '" 518' I RON REBAR SET I RON REBAR FOUND WIRE FENCE IRON PlfE FOUND CHAIN LINK FENCE ;~ '01 ~~ ~~ i~ RIGHT OF WAY SECVR I TY LI GHT CONCRETE BUILDING HEIGHT rat HIGHEST POINTI ~ ~ ~ ::: SEWER MANHOLE GRAP.l;lL(L~_LE; CARPORT PROPERTY OF EDGE OF PAVING 50' / THE LANGDALE COMPANY UTILI TY POLE DEED BOOK 123. PAGE 40 PLAT BOOK 7. PAGE 38 VALVE 112' I' 2'~ 3' ASPHALT PAVING OVERHEAD UTILI TIES RECORD DESCRIPTION BOI.I/IDARY LAS t37"'~= $If,,,,, PROPOSED 20' WIDE ::;,~- ACCESS EASEMENT 1I3 r'i- -;,~" '~ :;if~ EX 1ST t NG "_';',,',' -.J WOODS ROAD SOLAMERICA ENERGY. LLC, STEWART TITLE GUARANTY COMPANY AND DG SOLAR, LLC SHEET 1 OF 2 LAND LOT TH LAND DISTRICT BROOKS COUNTY, GEORGIA ling NO C-4448 IDRAWN BY D.S.L. IF/ LD WORK BY R.K.S. I SCALE: I' - 100' ~i.~...i.'..,j PROPERTY OF LANGBOARD. INC. DEED BOOK 187. PAGE 182 PLAT BOQK 10. PAGE 230 ifl!:: ~ ll'l ii ""'~:;;:;~:;;:;~~~~:~~~Mi~~~~~i ~;i~fe~~~l~6~. PROPERTY LINE ~ C e ~e, i.~fi.;~ L56 L~7' \.SS L59-' "-;!.J;J ~ L PROPOSED 20' WIDE W ~ ACCESS EASEMENT J <: '" ",-.I -..1\:1 I co~ PROPERTY OF THE LANGDALE CCNPANY DEED BOOK 123. PAGE 40 PLAT BOOK 7. PAGE ' ill C"I,)"" I -i aj~ «IRF -x-xiff ; ~ Ji2Ts- R\w INFORI'ATION FOR BLUE SPRINGS LANE VIAS TAKEN FROII THE RW DEED RECORDED I N DEED BOOK 133. PAGE 788. SAID R\W DEED WAS NOT FURNiSHED IN THE TITLE COMMIiIilENT. PROPERTY OF THE LANGDALE COMPANY DEED BOOK 123. PAGE 40 PLAT BOOK 7. PAGE 38 PROPERTY OF e.s.s.; THE LANGDALE COMPANY DEED aoox 123. PAGE 40 ;., IRS N 90'00'00'E ', PLAT BOOK 7. PAGE 38 PROPOSED 20' WI DE '--' ACCESS EASEMENT :. L22 L23 : ::::: L4 L3 FI LD SURVeY DAT : PLAT DATE: ~ IRS "- l26\ =- 8. '" L24...,L25. U> "-1- p,;"- '~I ;;; s '(<T. U ~. ~.-J 0 -ro. EXISTING!" -LEASE AREA 0 1<" /" WOODS ROAD 0 ~",,,-,.=,,,-~=-=,,,,.,,,. 0 v". "". ~ ~ AR~~~ 10.~!8 ACljES ~ {, "-" ~!!9' "!9~_e9I "!J :;: 0> "'c, -, SOUTHEAST CORNE R OF..,s a ~(~~:s LAND LOT Z 0..1<9 I / '" IRS ~.~, I, <ff:~, N 90'00'OO'W ' IRS "; 1,,/ ~ OJ:"<f.IRS ~ -_. - /y LANGFORD ASSOCI~TES, INC. PROFES S IONAL LAND SURVEYORS CONSULTI:NG FORESTERS P.o. BOX ~ STREBT SHBLLldAN. GA TEL: FAX: WEB: LANGFORDANDASSOCIATBSINC.COM FIRM CERTIFICATE OF AUIHlRIZA.TI~ NO. LSF ( ( (

5 COUNTY: BROOKS SALES RATIO STUDY 2 o 1 5 ~ f.

6 DEPARTMENT OF AUDITS AND ACCOUNTS GREG S. GRIFFIN STATE AUDITOR (404) SALES RATIO DIVISION 270 Washington Street, S.W., Room Atlanta, Georgia July 29, 2016 TODD H. PASCHAL DIRECTOR (404) As required by Georgia Code , the State Auditor's office hereby delivers to each county and independent school system, the % Statewide Equalized Adjusted School Property Tax Digest Report. These digests are subject to change resulting from hearings, arbitrations, or legal requirements. Also included with the report are the Statistical and Computation reports for each school system. The digests were based on property transfers during These transfers were supplemented by appraisals. The values of these sales and appraisals were matched to assessments on the 2015 county tax digest. Each county governing authority, each governing authority of a municipality having an independent school system and each local board of education will have a right, upon written request made within 30 days after receipt of the digest information, to refer the question of correctness ofthe current equalized adjusted school property tax digest of the local school system to: Department of Audits and Accounts Sales Ratio Division Todd H. Paschal, Director 270 Washington Street, S.W., Room Atlanta, GA A hearing will be scheduled upon receipt of request. If you have any questions concerning your right for a hearing, please contact Todd Paschal, Director at (404) or Lee Thomas, Deputy Director at (404) If there are any adjustments made due to hearings or arbitrations, a finalized report will be delivered upon completion of all hearings and/or arbitrations. Any counties that have not requested a hearing should consider this their final report.

7 I~ DEPARTMENT OF AUDITS AND ACCOUNTS SALES RATIO DIVISION 2015 SALES RATIO STUDY 014 _ BROOKS COUNTY COMPUTATION SHEET 1. STUDY DATA NUMBER OF SAMPLES IN STUDY. 67 OVERALL RATIO ADJUSTED 100% DIGEST COMPUTATIONS PROPERTY CLASS ASSESSMENT RATIO 100% VALUE REAL PROPERTY = 256,963, % = 632,136,239 ~ PERSONAL PROPERTY = 36,440, % = 89,645,701 CURRENT USE = 62,148, % = 155,372,060 MOTOR VEHICLES = 23,320, % = 58,302, % VALUE FOR LOCALLY ASSESSED PROPERTY ,456, % VALUE COMPUTATIONS LOCALLY ASSESSED PROPERTY. 935,456,485 PUBLIC UTILITY PROPERTY. 53,066,379 TIMBER. 3,919,599 TOTAL 100% ADJUSTED COUNTY DIGEST. 992,442,463

8 DEPARTMENT OF AUDITS AND ACCOUNTS SALES RATIO DIVISION 2015 SALES RATIO STUDY REVENUE STATISTICS REPORT 014-BROOKS COUNTY 2015 DIGEST - RATIO ANALYSIS CLASS #SAMPLES LCI VCI MEDIA AGGREGATE COP PRD RESIDENTIAL AGRICULTURAL COMMERCIAL INDUSTRIAL PROPERTY CLASS RATIO CALCULATION r=>; CLASS 2015 ASSESSMENTS RATIO MIA PROJECTED DIGEST % OF DIGEST RESIDENTIAL 153,247, M 374,871, % AGRICULTURAL 336,240, M 829,106, % COMMERCIAL 34,791, M 85,789, % INDUSTRIAL 17,225, M 42,475, % PUBLIC UTILITY N/A N/A N/A N/A TOTAL 541,506, ,332,243, %

9 DEPARTMENT OF AUDITS AND ACCOUNTS SALES RATIO DIVISION 2015 SALES RATIO STUDY o 14-BROOKS COUNTY PUBLIC UTILITY EQUALIZATION RATIO CALCULATION II CLASS 2015 ASSESSMENT RATIO MIA PROJECTED DIGEST RESIDENTIAL 153,247, M 374,871,546 AGRICULTURAL 336,240, M 829,106,413 COMMERCIAL 34,791, M 85,789,941 INDUSTRIAL 17,225, M 42,475,846 TOTAL 541,506, ,332,243,746

10 ,,~: '..""~..~..~'~..~+ <:;I~' of s» o,,!> ~:'. ",: t» 2015 Sales Ratio Study 7C. ~I',. f BROOKS COUNTY Inh o-\;).v'inn ACe Page 1 of 3 i ''e Seller Street-Land Lot-Land Dist Sale Date Deed Book Type * Sales Assessment.... Purchaser I Owner Map/Parcel-SLB Prop Price Ratio MCKINNON RD RES $ 51,537 $ 19, ADAMS MARY HAMLIN C 1.01 IMP RAMBLIN RD RES $ 121,947 $ 50, ALLING JARRELL M J IMP MCELROY MAMIE JOAN 04/17/ RES $ 63,280 $ 28, BACSKO MARSHA Q IMP VALDOSTA HWY COM $ 60,277 $ 23, BATIS JERRY LEE MN IMP GUESS EMORY RNIVIAN G TSTEES/GUESS 03/ AGR $ 529,750 $ 189, BERG RICHARD CARL JR IMP GIBSON HENRY R INTER VIVOS TRUST 04/02/ AGR $ 129,000 $ 47, BRASINGTON GLEN R VAG HALE JANET GREENVILLE HWY 07/24/ AGR $ 217,500 $ 110, BUERSMEYER TRACEY LITHOMAS E IMP WHITLEY LARRY R 2384 STUDSTILL RD /28/ RES $ 13,968 $ 5, BURNHAM OEBRA K/W MICHAEL IMP PARROTI VANN K. 208 QUINCY ST 01/15/ RES $ 166,915 $ 73, BUTLER STELLA M. Q PT. OF N 1/2 OF BLOCK 15, IMP ROBERTS JR WILLIAM E 501 LAFAYETIE ST 07/31/ RES $ 42,630 $ 19, CARROLL WAYNE H Q IMP O'NEAL CALE THOMAS TROUPEVILLE RD 06/24/ RES $ 39,500 $ 19, CASEY DAVE E VAC TOUCHTON WILLIAM Q JR E. HIGHWAY /29/ COM $ 155,000 $ 61, CASS BURCH ACQUISITIONS, LLC Q IMP 00A'> WEST BARTOW ST RES $ 89,217 $ 38, CHRISTIAN ROBBYITAWANNA Q A 0.36 IMP i SKALING DARRELL DUNCAN RD /18/ RES $ 23,500 $ 13, COON CREEK FARMS LLC VAG SHEPPARD LILLIE BELL 09/15/ RES $ 50,000 $ 17, CRAWFORD JACKIE C VAC EDGE JONATHAN G 712 COURT ST 06/01/ RES $ 120,289 $ 49, DWYER ROBERT Q20 01 DO-LOT IMP CARROLL RALEIGH W 05/08/ RES $ 92,037 $ 52, FAIRCLOTH FRANK B E IMP SOUTH COUNTY LINE ST RES $ 68,105 $ 26, FIVEASH KYLE ROBERTICOURTNEY P IMP VALDOSTA HWY COM $ 137,607 $ 49, FOLSOM GERALDINE G C 0.89 IMP ELDRIDGE DANIEL GARY 05/29/ COM $ 39,000 $ 15, GARCIA-SANCHEZ OSCAR Q IMP GHRISMILL INVESTMENTS LLC 06/02/ RES $ 92,839 $ 41, GILDEA DANYELL M 139J 0012-L 12B IMP DESPAIN ROSIL YN 1455 SYCAMORE HILL RD 06/11/ AGR $ 190,000 $ 75, GUY LINDA D IMP HILL TOP CR RES $ 126,824 $ 47, HARRELSON DANIEL ROYIREBECCA LYNN 139J IMP RED FERN ST RES $ 77,047 $ 31, HUMPHREYS LARRY M/JULlAANNE WILLIAMS BK2 0035A 0.72 IMP NORTH WEBSTER ST RES $ 139,780 $ 56, JACKSON LAVERNE IMP MILLER MICHAEL BRANTLEY ET AL 03/10/ RES $ 93,388 $ 48, ,.-~ JMJ LEGARE, LLC IMP l BRADLEY CATHERINE P KNIGHTS FERRY RD 03/11/ RES $108,105 $ 48, JOHNSON DORIS C E IMP BROOKVIEW DR RES $ 148,386 $ 55, JONES SHANNON M IMP BULL ALAN B JR 02/17/ RES $ 158,024 $ 58, KARADIMOS SPERO G IMP

11 8) or GIf' 0.t"o "~~,"r ";'f?.,.. f );s"'nd,...ccp.:s 2015 Sales Ratio Study BROOKS COUNTY Page 2 of 3.; S: "j' Seller Str~et-Land Lot-Land Dist,.' ', 'Sale Date Deed Book Type Sales Assessment R f -,,~~ Purchaser I Owner Map/Parcel-SLB :.. Prop Price,,, a BISHOP GERALD 925 OLD MADISON RD 09/15/ RES $ 88,906 $ 42, KUHL KENNETH L 10,11 & PT IMP RADFORD RD RES $ 48,922 $ 20, LANE MARVIN R JR IMP YEOMANS GEORGE 1260 GOLDING RD 08/24/ RES $ 32,947 $ 11, LANGDALE TIRE CO DIBIA LONGLEAF S IMP INGRA LEIGH 5991 TROUPEVILLE RD /24/ RES $ 129,075 $ 51, LEWIS II MAX EILEWIS JOANN 0 J NE 1/2 OF LOT 5 & ALL OF LOT 68 IMP MEADOWLARK LN RES $ 113,150 $ 44, LYNN PAULA D 139H ,46 IMP GUEST RICHARD 112 OUAIL DRIVE 05/14/ RES $112,632 $ 42, MALONE KRISTY LlJAMES HANK JR 1390B IMP REDFEARN MARJORIE 88 HARRIS STREET /07/ RES $ 37,289 $ 21, MCDOWELL BILLY E P IMP BANKS ROBERT S 954 CATES RD /11/ RES $ 110,378 $ 33, MCMICHEN ANGELINA HICHRISTOPHER M T IMP MCALLISTER BETTY JANE BARWICK RD-518, /19/ AGR $ 534,500 $217, MESSER SHEILA AlMESSER SAMUEL L IMP HOLLY AV RES $ 63,460 $ 24, MILLER JERRY A 0,46 IMP ZUZU NAGA ANA M 44 LAUREL OAK LN TH 03/31/ RES $ 114,401 $ 52,280 45,70 MILLER-OVERSTREET AUTUMN 139K 0010-LOT 10, GREEN MEADOW IMP PERDUE RD COM $ 151,026 $ 61, MITCHELL ROSA ,46 IMP 0fY""4 CROSS VICKIE MARY 05/08/ RES $ 77,464 $ 31, I r--- MOCK ANTHONY FARRIS ,00 93 IMP DEVANE RD RES $ 167,656 $65, MONDS DAVID IMP GERLEMAN JERROD M 785 REDWOOD LN 06/30/ RES $ 168,570 $ 66, NEWELL SHANNON IMP MORGAN DELBERT LEE 177 WEST DR 09/14/ RES $ 135,734 $ 59,064 43,51 NORTHUP LETA CINORTHUP PHILLIP L L 14 1, IMP NORTH COURT ST RES $ 78,444 $ 30, O'NEAL DEBORAH D IMP WEST SCREVEN ST COM $ 325,661 $ 139, O'REILLY AUTOMOTIVE INC IMP WASHNOCK MARY JANE D MOULTRIE HWY /14/ RES $ 169,891 $ 57, OESER MARIAH BISUTHERLAND TY A IMP HEWITT FRANK 1438 DIXIE RD /03/ RES $ 203,904 $ 71, ORTIZ JOSE AlSTACIE P A IMP MCSWAIN ERNEST PAUL 1557 REEDY CREEK RD 04/29/ AGR $ 173,500 $ 63,628 36,67 PATE TIMOTHY WICARRIE L B IMP COWART J CHARLES 2263 U.S. HIGHWAY 84~465~13 06/16/ RES $ 12,365 $ 5, POPE THOMAS MIPOPE LINDA S IMP BEATY WINSTON 05/05/ AGR $ 188,750 $ 79, PRICE ROGER T B VAC HOLLOWAY DR IND $ 326,062 $ 112,200 34,41 PRIDGEN CONTRACTING CO F 4.00 IMP HOLMES BONNELL HUNTER 04/28/ COM $ 25,000 $ 11, PRIDGEN PROPERTIES LLC IMP SHIVER PATRICIA PRICE TRUST 03/09/ RES $ 122,910 $ 40, f-r RLB3 HOLDINGS, LLC IMP l PRICE TAMMY 2101 RENFROE RD /10/ AGR $ 55,000 $ 27, ROSS PAMELA CIROSS JOHNNY MACK VAC BAUER JACQUa YN S 04/10/ AGR $ 129,225 $ 55, SAPP MARTIN AlKAREN ANN VAC CONDOM-CESTINO LUIS A TH 01/20/ AGR $ 53,218 $ 20, SHARP RANDAL BRIAN VAC

12 s 'l' Seller P,,",",./ Pvrctiaser ( Owner DAVIS JARED TYLER SMITH RODNEY/SMITH ASHLEY N O'NEAL JERRY T/KATHRYN ANN SPROTI ROBERT R JR HENDRIX DAVID RYAN SWIFT JARED 2015 Sales Ratio Study BROOKS COUNTY street-land Lot-Land Dist Map/Parcel-SLB '" 2300 OLD COFFEE RD STUDSTILL RD TH TRACT KNOTTY PINE DR 139DC EAST LAFA YETIE ST THOMAS DARRELLIALEATHA A SOUTH LEE ST TRRP PARTNERSHIP ADAMS JACK L III VILARDI ERIC P WEST LAKE DR is~le Date Deed Book Type 08/31/15 1,00 06/15/15 5,10 03/31/15 OA8 0,24 0,34 01/05/15 WILLIAMSON LINDA H , STATON JAMES K WPW INVESTMENTS LLC WILLIAMS EVELYN CLAUDETIE WYCHE JAMES MICHAELlYVONNE LYNN 1584 GUESS RD STUDSTILL RD A 6,14 07/15/ /25/ ,'" Prop RES IMP RES IMP RES IMP RES IMP COM IMP RES IMP RES IMP RES IMP RES IMP Page 3 of 3 Sales 'Assessinent Ratio Price $ 79,866 $ 171,628 $124,179 $ 55,925 $ 85,435 $ 144,855 $ 37,040 46,38 $ 61,220 35,67 $ 35,692 28,74 $ 23, A8 $ 31,320 36,66 $ 69,280 47,83 $ 95,871 $ 36,048 37,60 $ 91,327 $ 40,628 44A9 $ 65,876 $ 21, I ~ Adjusted as necessary for items such as: standing timber, personal property, intangibles, time, etc.

13 GREG S. GRIFFIN STATE AUDITOR (404) DEPARTMENT OF AUDITS AND ACCOUNTS SALES RATIO DIVISION 270 Washington Street, S.W., Room Atlanta, Georgia July 29, 2016 TODD H. PASCHAL DIRECTOR (404) The following report includes the State-wide Equalized 1000/0Digest for school tax purposes from the Sales Ratio Study for calendar year Each digest is computed by school district and includes the established ratio and adjusted 1000/0digest of each district. These digests are subject to change resulting from hearings, arbitrations or legal actions.

14 2015 SALES RATIO STUDY /"-..." STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT July 29, 2016 OVERALL ADJUSTED CODE SCHOOL DISTRICT RATIO 100% DIGEST 001 APPLING $ 2,128,962, ATKINSON ,610, BACON ,208, BAKER ,358, BALDWIN ,817,701, BANKS ,280,006, BARROW ,135,469, BARTOW ,286,511, BEN HILL ,196, BERRIEN ,986, BIBB ,648,091, BLECKLEY ,418, BRANTLEY ,590, BROOKS ,442, BRYAN ,379,020,689 ~ 016 BULLOCH ,639,951, BURKE ,093,730, BUTTS ,491,058, CALHOUN ,985, CAMDEN ,614,549, CANDLER ,591, CARROLL ,091,360, CATOOSA ,375,762, CHARLTON ,288, CHATHAM ,087,958, CHATTAHOOCHEE ,942, CHATTOOGA ,141,357, CHEROKEE ,200,061, CLARKE ,241,946, CLAY ,411, CLAYTON ,373,328, CLINCH ,057, COBB ,066,924, COFFEE ,214,111, COLQUITT ,421,512, COLUMBIA ,386,737, COOK ,935, COWETA ,193,448, CRAWFORD ,785, CRISP ,659,655,883

15 2015 SALES RATIO STUDY,, STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT July 29, 2016 OVERALL ADJUSTED CODE SCHOOL DISTRICT RATIO 100% DIGEST 041 DADE $ 1,189,926, DAWSON ,212,023, DECATUR ,125,802, DEKALB ,172,324, DODGE ,007,357, DOOLY ,942, DOUGHERTY ,370,450, DOUGLAS ,441,783, EARLY ,067,183, ECHOLS ,585, EFFINGHAM ,198,882, ELBERT ,316,150, EMANUEL ,164,980, EVANS ,112, FANNIN ,561,866,299.r>: 056 FAYETTE ,868,194, FLOYD ,574,975, FORSYTH ,052,391, FRANKLIN ,587,912, FULTON ,606,370, GILMER ,120,147, GLASCOCK ,854, GLYNN ,109,903, GORDON ,358,089, GRADY ,413,823, GREENE ,771,560, GWINNETT ,374,821, HABERSHAM ,026,600, HALL ,236,269, HANCOCK ,018, HARALSON ,227,194, HARRIS ,180,891, HART ,426,308, HEARD ,480, HENRY ,314,022, HOUSTON ,967,813, IRWIN ,857,947 -", 078 JACKSON ,385,686, JASPER ,473, JEFF DAVIS ,045,633

16 2015 SALES RATIO STUDY / STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT July 29, 2016 OVERALL ADJUSTED CODE SCHOOL DISTRICT RATIO 100% DIGEST 081 JEFFERSON $ 1,065,194, JENKINS ,246, JOHNSON ,148, JQNES ,651,135, LAMAR ,261,530, LANIER ,803, LAURENS ,062,l93, LEE ,399,099, LIBERTY ,624,358, LINCOLN ,738, LONG ,996, LOWNDES ,170,493, LUMPKIN ,615,494, MACON ,640, MADISON ,635,090, MARION ,484, MCDUFFIE ,651,278, MCINTOSH ,170,480, MERIWETHER 4l.48 1,340,412, MILLER ,885, MITCHELL ,363,614, MONROE ,535,507, MONTGOMERY ,706, MORGAN ,118,600, MURRAY ,424,202, MUSCOGEE ,331,907, NEWTON ,295,745, OCONEE ,219,896, OGLETHORPE ,827, PAULDING ,304,609, PEACH ,705,200, PICKENS ,279,986, PIERCE ,129,791, PIKE ,208,832, POLK ,571,372, PULASKI ,472, PUTNAM ,509,842,555,~ 118 QUITMAN ,776, RABUN ,030,425, RANDOLPH ,069,587

17 2015 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT July 29, 2016 OVERALL ADJUSTED CODE SCHOOL DISTRICT RATIO 100% DIGEST 121 RICHMOND $ 13,666,107, ROCKDALE ,066,953, SCHLEY ,318, SCREVEN ,049,113, SEMINOLE ,055, SPALDING ,920,060, STEPHENS ,723,765, STEWART ,779, SUMTER ,880,653, TALBOT ,568, TALIAFERRO ,309, TATTNALL ,087,979, TAYLOR ,087, TELFAIR ,164, TERRELL ,294, THOMAS ,137,326, TIFT ,068,323, TOOMBS ,682, TOWNS ,853,604, TREUTLEN ,360, TROUP ,953,727, TURNER ,672, TWIGGS ,770, UNION ,069,586, UPSON ,616,071, WALKER ,310,846, WALTON ,209,773, WARE ,002,247, WARREN ,789, WASHINGTON ,740,104, WAYNE Estimated 2,103,646, WEBSTER ,640, WHEELER ,461, WHITE ,244,070, WHITFIELD ,831,838, WILCOX ,971, WILKES ,823,636 ~" 158 WILKINSON ,246, WORTH ,349,751,954

18 2015 SALES RATIO STUDY,~ STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT July 29, 2016 OVERALL ADJUSTED CODE SCHOOL DISTRICT RATIO 100% DIGEST 200 ATLANTA (DEKALB) $ 3,803,413, ATLANTA (FULTON) ,885,476, BREMEN (CARROLL) ,955, BREMEN (HARALSON) ,873, BUFORD (GWINNETT) ,035,455, BUFORD - HALL ,686, CALHOUN ,123,571, CARROLLTON ,998,101, CARTERSVILLE ,504,074, CHICKAMAUGA ,098, COMMERCE ,410, DALTON ,806,793, DECATUR ,415,103, DUBLIN ,423,026, GAINESVILLE ,378,840, JEFFERSON ,612,654, MARIETTA ,258,966, PELHAM ,808, ROME ,962,703, SOCIAL CIRCLE (NEWTON) ,414, SOCIAL CIRCLE (WALTON) ,035, THOMASVILLE ,790,866, TRION ,368, VALDOSTA ,318,331, VIDALIA (MONTGOMERY) ,953, VIDALIA (TOOMBS) ,192,756 SUB- TOTAL-CITIES $ 109,997,178,995 SUB- TOTAL-COUNTIES 812,253,747, % STATE DIGEST $ 922,250,926,020

19 Brooks County Board of Tax Assessors Office 610 South Highland Road Quitman, GA Tel. (229) Emall: Daniel Graham, Chairman Dr. Gerald Golden, Assessor John Stalvey, Assessor Meeting Date: Tuesday, August 09, 2016 Motor Vehicle Appeals Based on the appeals and addittional information submitted the Brooks County Board of Tax Assessors has considered such information and made the following determinations. Number of Appeals Reviewed: 1 We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the above listed values. 04/12/2016 Page 1 of 1

20 Brooks County Board of Tax Assessors 610 South Highland Road Quitman, GA Tel. (229) Dr. Gerald Golden, Assessor Daniel Graham, Chairman John Stalvey, Assessor 2016 Appeal Settlement Agreement Owner: Branco Farms, LLC PO Box 1929 Inverness, FL Agent: G Roger Land & Associates One North Parkway Square, Suite Northside Parkway, N.W. Atlanta, GA Regarding Appeal of 2016 Notices of Assessment, Branco Farms, LLC.Parcel Number.2016 Fair Market Value 4!.49.?~~?g_:.., : _._.'..._" -" ~ 05.0 O()Q~! 2,.490,;9... _, ". J-,_499,~90: _9.?!..0.Q09A.. _..._.. }7~,9:30. : :.. :!9..L!~!og,.., _. '050 OOOsA 24~,~?g.! ' 0012: ??,~~();.'...~.~!~9i>. ~.' S 3,400 The Brooks County Board of Assessors and the property owner agree that the above listed parcels are taxable and uniformly assessed at the stated fair market values for tax year This agreement being reached between the Brooks County Board of Assessors and the property owner is subject to the provisions of O.C.G.A. 48-S-299(c). The property owner further agrees to hereby cease and waive any appeal filed with the Brooks County Board of Assessors for tax year Signed: Date: _ (Property Owner or Agent) Approved by the Brooks County Board of Assessors: Signedd!l ~ (Chairman Board of Assessors) Date: g - C; - (2ol/z I

21 Brooks County Baord of Tax Assessors _610 South Highland Raod, Quitman, GA Tel. (229} Daniel Graham, Chairman Gerald Golden, Assessor John Salvey, Assessor Meeting Date: Tuesday, August 09, Prebill Manufactured Home Digest ACO (E&R/NOD) Acct:N,umb~r~r Map/PClrcel. 66S Adjusted FMV TURNER, SHANNON $ 23,970 $ 19,760 VALUE ADJUSTED DUE TO CONDITION OF MANUFACTURED HOME 664 TURNER, SHANNON $ 13,300 $ 10,SOO VALUE ADJUSTED DUE TO CONDITION OF MANUFACTURED HOME 7124 HOMES OF PAVO, LLC $ $ 4,900 ADD PREBILL VALUE TO DIGEST We the undersigned members of the Brooks County Board of Tax Assessorsdo hereby approve the above listed values. Daniel Graham 8/8/2016 Page 1 of 1

22 Brooks County Baord of Tax Assessors 610 South Highland Raod, Quitman, GA Tel. (229) Daniel Graham, Chairman Gerald Golden, Assessor John Salvey, Assessor Meeting Date: Tuesday, August 09, 2016 Based on the applications and addittional information submitted the Brooks County Board of Tax Assessors has considered such information and made the following determinations.. Approve (A) Real Key Parcel Number Owner Covenant I Year Deny (D) Release (R) A BRANCO FARMS, LLC CUVA/2016 A A WILKES, REBECCALEELEWIS CUVA/2009 R JONES, MITCHELL JR CUVA/2011 R NEIWOEHNER, ANNA E CUVA/2011 R JOHNSON, JOHN FRANKLIN CUVA/2007 R JOHNSON, JOHN FRANKLIN CUVA/2010 A Number of Applications Reviewed: Total approved: Total Denied: Total Released: 3 2 o 5 We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the ~" Daniel Graham Dr. Gerald Golden 8/9/2016 Page 1 of 1