Brooks County Board of Tax Assessors Meeting Minutes

Transcription

1 Brooks County Board of Tax Assessors Meeting Minutes May 10,2016 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 May 10,2016 with all members present. Also in attendance were Pam Jones, Chief Appraiser and Mica Jarvis. Dr. Golden led the Board in prayer. II. Approval of minutes from previous meeting Assessors reviewed minutes from meeting held April 12,2016. After review, Dr. Golden made a motion to approve minutes as printed. Mr. Stalvey seconded. All members in favor. Motion carried. III. Approval of current agenda Assessors reviewed proposed agenda for current meeting. After review, Mr. Stalvey made a motion to approve current agenda with amendment. Dr. Golden seconded. All members in favor. Motion carried. IV. Old Business None V. Hearings None VI. Chief Appraiser's Report Mrs. Jones informed the assessors that staff is currently performing field checks on properties with locked gates and that the office is preparing to mail Notification of Assessments approximately May 17,2016. Assessors reviewed recent sales and timber listing.

2 VII. New Business a) Assessors reviewed tax exemption request submitted by Lord Jesus Christ Worldwide Ministries Inc (see attached). The property (map/parcel Q20-258) is currently being used for religious services. Applicants request that if application is approved for the 2016 tax year that exemption be made retroactive for the 2015 tax year as well. After review, Dr. Golden made a motion to approve exemption request for the 2016 tax year but to deny request to make exemption retroactive for the 2015 tax year because request was not made at the appropriate time. Stalvey seconded. All members in favor. Motion carried. b) Assessors reviewed real property returns (see attached). After review, assessors agreed to value adjustment as attached. c) Assessors reviewed 2016 Prebill Manufactured Home Digest account corrections (see attached). After review, assessors agreed to account corrections as attached. d) Assessors reviewed parcel combination requests (see attached). After review, assessors agreed to parcel combinations as attached. e) Assessors reviewed Freeport Exemption Application submitted by Coastal Plains Farmers Co-op Inc (Acct: ). After review, Mr. Stalvey made a motion to approve application. Dr. Golden seconded. All members in favor. Motion carried. f) Assessors reviewed homestead exemption applications (see attached list). After review, assessors agreed to approve applications as attached. g) Assessors reviewed covenant applications and releases (see attached list). After review, assessors agreed to approve applications and releases as attached. h) Assessors reviewed proposed land value changes to the lots in Rolling Hills Subdivision. Recent sales indicate that lots should be valued as small parcels. After review, Mr. Stalvey made a motion that lots in Rolling Hills Subdivision shall be valued as small parcels. Dr. Golden seconded. All members in favor. Motion carried. i) Assessors reviewed all 2016 values for submission of Notification of Assessments to Harris Printing. Assessors reviewed 2015 & 2016 consolidation reports, sales ratio studies, and overall sales analysis (see attached). Mrs. Jones informed the assessors that no value changes are recommended other than value changes previously approved for the 2016 tax year. Dr. Golden made a motion to accept Mr.

3 value and consolidation report. 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 he Lord Jesus Christ Worldwide Ministries 404 E.Stephens Street Quitman, GA Pastor John I. Hadley April 12, 2016 Re: Q20 258, (bill no ) Dear Sir/Madam: ~ I We are writing this letter to request exemption of property taxes for 404 E. Stephens Street Quitman, G.A. We use this facility for religious services. If approve, we would like the exemption to be retroactivity for the 2015 tax year. If you need any additional information, please feel free contact us at (229) Thank you. Sincerely, (.':~, f '.. \.i... lig~(uu; John Hadley

5 Brooks County Board of Tax Assessors Office 610 South Highland Road Quitman, GA Tel. (229) Daniel Graham, Chairman Dr. Gerald Golden, Assessor John Stalvey, Assessor Meeting Date: Tuesday, May 10, 2016 Real Property returns Based on the returns and addittional information submitted the Brooks County Board of Tax Assessors has considered such information and made the following determinations. Parcel Number Tax Owner Last Name CLASS 2015 FMV Owner FMV CLASS District 2016 FMV STRAT STRAT BARREn A1 116, ,700 Al 133, GRAY Rl 16,700 R4 14, MESSER R1 123,250 63,300 R RAMSEY A5 133,300 V5 82, GHT PAVO INVESTMENTS V5 107, ,000 V5 101, COOPER V5 247, ,500 V5 535, A 02 FOGLESONG A5 737, ,000 A MURPHY R1 59,480 25,000 R1 43, NIEWOEHNER V5 15, ,000 V5 247, GORDON V5 196, ,900 V5 192, HAWKINS Rl 159, ,300 Rl 151, FOY R1 15,700 11,500 R1 11, BENTLEYLAND CO V5 366, ,200 V5 615, WOOTEN R4 33,000 R TEAL V5 167, ,000 V SAPP A4 27,600 V4 53, SAPP R4 0 22,500 R4 27, WORTMAN Rl 43,000 33,800 R4 33, C 02 DUKES R4 45,600 31,100 V4 31, SAPP R1 38,590 25,000 Rl 28, SAPP R4 7,700 3,000 R4 4, SAPP R1 12,800 9,300 R1 10, HUFFMASTER R1 39,020 R1 28, GREENE R3 20,000 18,000 R3 18, JORDAN A5 240,370 A WILLS V4 116, ,810 V4 126, HARRELL R1 188, ,000 R1 181, WILLS R4 18, ,810 V4 126, DAILEY R4 42,000 20,000 R4 33, BROWN R R4 1, PRICE A5 100,800 43,700 A5 76, WRIGHT A4 38,200 79,350 V5 79, WILLIAMS Rl 135, ,300 Rl 135, ROBINSON V5 550, ,000 V5 522, GIDDENS R1 53,590 51,690 Rl 03/08/2016 Page 1of 2

6 Brooks County Board of Tax Assessors Office 610 South Highland Road Quitman, GA Tel. (229) Daniel Graham, Chairman Dr. Gerald Golden, Assessor John Stalvey, Assessor SULLIVAN V5 185, ,200 J5 668, SPRAY A5 485,550 R4 297, LEWIS R4 75,500 30,440 R4 76, LEWIS R4 54,200 21, N 02 WHEELER Rl 43,900 20,500 Vl 26, PATRICK R4 27,400 17,500 V4 24, GRIFFIN V4 85,290 V4 69, BURNHAM Rl 127,090 Rl JONES V4 130, ,400 V4 126, LANE Rl 88,380 Rl A 99 NOVOSATIY Rl 3,990 Rl 63, AA SINGELTARY Rl 22,160 14,000 Rl 19, CF RUSSELL Rl 113,060 70,000 Rl 112, K MILLER-OVERSTREET Rl 130, ,000 Rl BASS R4 117, ,000 V WHEELER A5 89,000 A5 85,000 BYl 0025A 02 CARPENTER Rl 21,700 3,800 Rl 15,500 BYl METZNER Rl 60,400 50,000 Rl 56, SIMPSON R4 49,700 21,000 R4 29,900 MN BLACKWELL Rl 6,240 2,840 R4 OGM 01 CONOCOPHILLIPS R Q PRESTON PLACE Rl 780, ,153 Rl 780,500 Q VINSON R3 7,600 R3 6,600 Q WRIGHT Rl 27,100 30,500 30,100 Q FORGIONE Rl 82,980 55,150 Rl 76,780 Q MITCHELL Rl 130, ,000 Rl 136,480 Q DEVANE Rl 73,570 52,000 Rl 71,570 Q FOLSOM Rl 192, ,000 Rl 191,800 Q SMART Rl 25,300 3,800 Rl 8,600 Q A 01 FORGIONE R3 6,700 4,000 R3 6,700 Q27 oonc 01 DEVANE R3 33,600 10,100 R3 17,100 T A 99 MCBURROUGH Rl 72,920 60,000 Rl T BAILEY Rl 79,920 Rl We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the above listed determinations. Daniel Graham Dr. Gerald Golden 03/08/2016 Page 2 of 2

7 Brooks County Baord of Tax A?sessors _610 South Highland Raod, Quitman, GA Tel. (229) Daniel Graham, Chairman Gerald Golden, Assessor John Salvey, Assessor Meeting Date: Tuesday, May 10, Prebill Manufactured Home Digest ACO (E&R/NOD) Acct. Number or Original Adjusted Owner Map/Parcel FMV FMV Reason for ACO 4587 Baker, Philip M $ 7,383 $ - Manufactured Home has burned 3523 Henderson, Judy $ 3,440 $ - Manufactured home used as storage valued as real property for Saturday, Olivia $ 11,100 $ - Manufactured home moved to Lowndes County 7118 Stone, Julianne $ - $ 1,700 No value Manufactured home remodeled 6778 Morris, Mentle R & Patsy G $ 26,700 $ - Manufactured Home moved to another county,, We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the above listed values. Q~)~ r,d~/ ~. #~ Daniel Graham 7 Dr. Gerald Golden J()J;StalVey 5/10/2016 Page 1of 1

8 Brooks County Tax Assessors Office 610 South Highland Road Quitman, GA Tel. (229) Daniel Graham, Chairman Dr. Gerald Golden, Assessor John Stalvey, Assessor "'-..., Meeting Date: Tuesday, May 10, 2016 Parcel Combinations Owner 2016 PIN Previous PINs Total Acres Survey{s} rttard, KERRyN ::: ::: X2IO DB U.14 Uli)L Q COMBINATIONS FORTAX YEAR 2017 ALLEN, GEORGEW SR & ELOISEL Q Q DB Q OWNER RETURN KNIGHT, LEROYJR & LASHAWN DB PB KEARSON, RAWN H & MAE B DB PB ~ MT HOPE BAP list CHURCH Q Q DB Q A-FRAME CONSTRUCTION LLC B B 0.96 PB We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the above listed actions. Daniel Graham 5/10/2016 Page 1 of 1

9 Brooks County Board of Tax Assessors Office 610 South Highland Road Quitman, GA Tel. (229) Daniel Graham, Chairman Dr. Gerald Golden, Assessor John Stalvey, Assessor Meeting Date: Tuesday, May 10, 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. Parcel Number Owner 2016 Approve (A) Application Deny (D) Mellors, George W & Margaret SC A T Ordonez, Carlos & Vita Gonzalez 51 A 139K 0009 Peak, Lasonia Nicole 51 A Q Rodriquez, Elina J 51 A Smith, Rodney D & Ashley N Sl A Q Williams, Carolyn J Sl A A Williams, Gerald S4 A Number of Applications Reviewed: Total approved: Total Denied: 7 7 o We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the above listed values. Daniel Graham Dr. Gerald Golden 04/12/16

10 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, May 10, 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 DEWITI FAMILY, LLLP J-j.. 5/10/2016 Page 1 of

11 P~ey Parcel Number Owner Brooks County Baord of Tax Assessors. ~ } -I 610 South Highland Raod, Quitman, GA Tel. (229) bcassr@wi~dstream.net,...,...~ Approve (Ar~ covenant,~ji;~~i, ",~~ijy.,(~)</',.. Release {R} DEWITI FAMILY, LLLP CUVA 2016 A HAEFELE,JAPONICA DELL CUVA 2015 A OWENS, KATHERINE W CUVA 2016 A DEVANE, CW CUVA 2016 A HUFFMASTER, CAROL THEIRS CUVA 2008 A HORTON, ROGERW III & JULIE L CUVA 2007 A A GIDDENS, CARLTON C JR ESTATEETAL CUVA 2012 A A CROOK, DAVID BRUCE&LlNDA LEE CUVA 2016 A BATES, DANIEL ANDREW & KAYLA ANN FARMER CUVA 2016 A BASS,JERRY CUVA 2016 A 4558 BN20036 DUKES, MICHAEL H CUVA 2016 A C OWENS, KA IHERINE W CUVA 2016 A COKER, JULIA LEE M ESTATE CUVA 2014 A COKER, RAYMOND CUVA 2014 A WHEELER, JOSEPH E JR CUVA 2016 A MCELROY, FRANK H JR & EDNA M CUVA 2016 A MCCORD, A P JR CUVA 2016 A LAKEWOOD FARMS LLC CUVA 2016 A -~ Number of Applications Reviewed: Total approved: Total Denied: Total Released: oo We the undersigned members of the Brooks County Board of Tax Assessors do hereby approve the Daniel Graham Or. Gerald Golden 5/10/2016 Page 2 of 2

12 Consolidation: all 2015 DIGEST Consolidation Values R3 3,511 2, ,631,330 R4 3,246 12, ,537,876 RA 7 135,600 1,012, ,048 4,360 36,715.1:11, : I 3,569.44' 33, : - ~-. 34,154,848 4,203,985 ~~_'7'~,," _ 33,572,750 2,711,112 19, ,820 74, ,030.53, 3,413, , , ,270,315 6, , , ,290, ,536,127 4,443, ,520 5/10/20168:30:30 AM

13 ~ =.=~,. ~c,~~" F5 128 C4 C5 CA CB CF C1 83,180,727 2, ,740,244 "'" "',>,...,.~ 471 ~~.-~~~~~-.-..~~- =~. " ,037.54, ,, 2,957, :07' 1;749:674 ~- ~.-.~ , ,654 ' 16,912 ~~~-~ ~~ 8,114,818 """,,~,-~- <',',,-,,-"'" --. "~,-, ' 4,912, E2 E3 E4 E5 E : ".- -.~~~ 1 8 ' 3 ',..._.,--/- 5' , 1,656' 0.41, 3, ' 3, ' , 224,880 -_...- ~~~. -,-, ~~ 266,759 ~' --- ~~~.-.'CV'_~ "~ 8,997,947 ~ - -.,,~--- ~=. 439,888 2,120,674 18,356,116 15,536 18,334,528.~ 5, ,284,104 13,979,466 9,637,764 "," ~_ ~~~ ~.~""_~~_=_~""=" n 1,340, , ,408 ~._._- ~~~, '~~-~~,,- ~~--.--' 9,258,452 7,267,470 22,518,520 22,518,520 8,875,010 8,875,010 5/10/20168:30:30 AM

14 TIMBER HDE - -- ~ 3 10,219. 3,919, ,474 59, , ,224,039 Gross Taxable Value» 595,901,706 ~ I 5/10/20168:30:30 AM

15 Consolidation : all 2016 DIGEST Consolidation Values R3 R4 RA RB RF 3,487 3, ~ , , ,460, ,124, , ,337 1,920 I : 20,048 H1 2 15, A4 3, ,050,959 A , ,148,743 A ,815,620 -~ --- A9 26, 20,320 AA ,440 ;-~-~ AB ~ 63,130 AF 1 58 AI , ,391 2, , , ,360, ,880.:... : 8,605, ,564, ,980,840 5/10/20168:29:28 AM

16 -.~-- - C ,794,968 C ,360 CA 3 826,254 CB 16 15,478 _v - CF 481 8,268, ~, - -. CI 4,644,480 IS , ~.- 322,982,~ IF 7 8,811, , ~ 15,536 18,433,005 _. 5, , ;--~ 3,188,960 3,150.17; 13,262,678 -" ,474, ~ 1,400, , , 927, '- 9,086,532 6,681,890 3,198 22,518,520 O.OOi 22,518,520

17 , , , ,096,226 Gross Taxable Value> > 595,311,095 5/10/20168:29:28 AM

18 5/10/20168:26:42 AM Page , 2015 AGRICULTURAL SALES GRANTOR SALEDATE SALEPRICE RATIO GRANTEE DEEDPAGE ASMTVAL (40%) THOMAS CO FEDERAL S&L ASSOC 10107/ , A BK DEAN, RICKEY WAYNE & JOEY KAE , A HARRISON, MURRAY W & ANN 03/10/ , V FM BARRETT, JAMES T & KELLY C , HUMPHREY, JOAN 10/26/ , A 5 LM ROWE, GARRETT CHASE & CHELSEA S , D LANE, WAYNE D 01/13/ , V 5 LM RIPLEY, JULIE , HAAREN,HANS 12/09/2015 1,800, A 5 FM ROWLAND, FRANZ M & KAREN B , B BEATY, WINSTON 05/13/ , A 5 LM PRICE, ROGER T , WALKER, FRANK HIRAM ETAL 11/09/ , A 5 FM ROBINSON, BRIAN T , GREEN, HOYT A JR & ANN BAS 02/09/ , V 5 LM PRICE, HERBERT ROGER , MCALLISTER, LEORY C & BETTY JANE 06/22/ , ~ V 1 FM MESSER, SAMUEL L & SHEILA A , C FARRIOR, JAMES T 02/25/ , V 5 LM BENNETT, JOHN W , OLIVER, VIKKI ETAL 07/13/ , A 5 LM ROSS, JOHNNY M & PAMELA C , B BUTLER, HENRY EUGENE 04/06/ , V 5 LM PRICE, HERBERT ROGER , JOHNSON, JANET THERESA ETAL 07/30/ , A 1 FM BUERSMEYER, THOMAS E & TRACEY L , KRAICH, MAE MARIE 06/03/ , V 1 FM AVERA, R JOHN , DAILEY, DARRELL RESTATE 02/09/ , A 5 FM BENTLEY, HENRY EARL III , CAIN, MARJORIE F/KIA MAJORIE 09/04/ , A 5 LM SAPP, FRANKLIN JR , PARKER, ROBERT C & LlNNIE 04/22/ , A 4 LM BRIDGES, WINSTON COLE & WINSTON , SKALlNG, DARRELL 05/18/ , ~ A 4 LM COON CREEK FARMS LLC , BAUER, JACQUELYN SANGSTER 04/14/ , A 5 LM SAPP, MARTIN A & KAREN ANN , COLONY BANK 09/01/ , V BK MOODY, CALVIN & DOYLE , CONDOM-CESTlNO, LUIS A & MARIA 01/28/ , A 4 LM 15HARP, RANDAL BRIAN , B MCSWAIN, ERNEST PAUL 05/11/ , A 1 FM PATE, TIMOTHY W & CARRIE L ,064

19 5/10/20168:26:42 AM Page 2 ~ DESPAIN, ROSIL YN 07/02/ , A 1 FM GUY, LINDA S , TAYLOR, WALTER DANIEL JR & ANN C 04/23/ , V 5 LM HORTON, ROGER W III & JULIE L , A TAYLOR, WALTER DANIELJR &ANN C 04/23/ , A 1 FM HORTON, ROGER W III & JULIE L ,200 MEO AGG COO I PRO I NUMBER OF SAMPLES I Measured I I 25 I Lower Confidence Interval Upper Confidence Interval Level of Assessment Measured using the Median ratio unless the PRD falls outside the acceptable range of.95 to 1.10 inclusive, in which case, the Level of Assessment is measured using the Aggregate Ratio. The acceptable values for the COD are.15 or less for Residential Properties, and.20 or less of non-residential properties.

20 5/10/20168:27:18 AM Page COMMERCIAUINDUSTRIAL SALES PARCEL NO GRANTOR SALEDATE SALEPRICE RATIO SC Q GRANTEE DEEDPAGE ASMTVAL BARRS, LOIS S 11/11/ ,000 (40% ) C 1 FM Q C 1 FM Q C 1 FM DENSON, IRIS S SR ,480 ELDRIDGE, DANIEL GARY 06/03/ ,000 GARCIA-SANCHEZ, OSCAR ,840 KIN FOLK'S FOODS OF QUITMAN, INC 02/10/ ,000 BURCH, DAVID CASS , MED AGG COD I PRO I NUMBER OF SAMPLES I Measured I I 3 I Lower Confidence Interval Upper Confidence Interval Level of Assessment Measured using the Median ratio unless the PRD falls outside the acceptable range of.95 to 1.10 inclusive, in which case, the Level of Assessment is measured using the Aggregate Ratio. The acceptable values for the COD are.15 or less for Residential Properties, and.20 or less of non-residential properties.

21 WinGAP - Seles Ratio Anaiysis - [User ED= w,wafc!roni A,{20l6 - [User rdedian Lei D,3821 ",ctua! -r.;,3995 UCI OA32G Print Options Surnr!18ry Details COD PRD ">J. Print Order [".lumber of Samples Lowest Ratio Hight::Sl Ratio 125 c.eseo Uaer mav sort inlbt8ctively Dn the (sport 3 2eE OVERALL S8,LES

22 5/10/20168:25:55 AM Page 1 ~ 2015 RESIDENTIAL SALES SALEPRICE ASMTVAL A PORCARI, PHILIP F & LARAINE I 11/30/ R 1 FM MATHAN, CHRISTIANE , HADLEY, W H INC 12/28/ , R 4 LM BROCK, MARIA N & GEORGE M , COWART, JESSIE CHARLES III TRUST 06/22/ , R 4 LM POPE, THOMAS M & LINDA S , B HIERS, DONALD VANCE 08/11/ , R 4 FM SIMPSON, MELISSA DANIELLE , EDDY, ROBERT L 04/22/ , R FM MESSER, SAMUEL L , DEUTSCHE BANK NATIONAL TRUST 03/25/ , R 1 BK CHASTAIN, ANGIE , A HEWITT, DARLENE & FRANK 06104/ , R FM ORTIZ, JOSE ALEJANDRO & STACIE , HUFFMASTER, KEVIN L ETAL 10/21/ , R 4 LM CHARRON, KARMEN MELISSA , JOHNSON, ANDREW MURRAY & JANET 03/02/ , r---. R 4 FM NELOMS, ALLIE M , WATERS, TAWANDA P & KEITH 11/19/ , R FM WELDON, EDITH P , GAY, ETHEL LOUISE & RAYMOND 12/16/ , R FM PRICE, ROGER T , B CROSBY, MARTHA NELL 03/10/ , R 4 LM CROFT, GREG , WASHNOCK, MARY JANE D 08/20/ , R FM OESER, MARIAH B & TY A , PRICE, ROGER T 02/19/ , R 4 LM ICARD, GREGORY R & VIRGINIA F , B SPENCER,CARLJR 10/13/ , R 4 LM CRAWFORD, DONALD , C SHEPPARD, LILLIE BELL S 09/16/ , R 4 LM CRAWFORD, JACKIE , VENNERS, KAREN A 08/10/ , r>. R' 1 FM MCELROY, FRANK H JR & EDNA M , S00 DEES, CAROLYN L NKIA CAROLYN L 12/09/ , R FM AVERA, R JOHN , AMERISBANK 01/23/ , R 3 LM GREENE, NATHANIEL BERNARD , GERLEMAN, JERROD M & BETHANY S 07/02/ , R 1 FM NEWELL, SHANNON , MUTH,MARYJOAN 05/11/ , R FM SPENCER, WILLIAM D & AMY , KIMBRO, PAQUITA S 12/28/2015 8, R 3 LM PURVIS, SANDEY ,600

23 5/10/2016 8:25:55 AM Page 2 ~ CROSS, VICKIE MARY 05/11/ , R 1 FM MOCK, ANTHONY FARRIS , GRIFFIN, JOSHUA L III 09/04/ , R 4 LM FOWLER, SCOTT , S00 YEOMANS, GEORGE & LYNN 08/28/ , R FM LANGDALE TIRE CO , SECRETARY OF VETERANS AFFAIRS 08/26/ , R BK SHARP, MEGAN GABRIELLE , E O'NEAL, CALE THOMAS 06/26/ , R 4 LM CASEY, DAVE , EXUM, LUCYW 11/06/ , R FM MUNOZ, DAVID , E BRADLEY, CATHERINE P 03/25/ , R FM JOHNSON, DORIS C , C SECRETARY OF VETERANS AFFAIRS 02/02/ , R FM MCMILLION, CHRISTOPHER REGAN , BANK OF NEW YORK MELLON 10/12/ , R BK WHEELER, AMANDA B & JACK R , DUKES, DANIEL & BRANDY 10/12/ , R FM JONES, COLLIER W , E CARROLL, RALEIGH W 05/12/ , ~ R FM FAIRCLOTH, FRANK B , LAMON, JAMES E & APRIL M 07/13/ , R FM WILSON, SHONNA , DAVIS, JARED TYLER 09/03/ , R FM SMITH, RODNEY 0 & ASHLEY N SMITH , STATON, JAMES K & LINDA M 07/27/ , R 1 FM WPW INVESTMENTS LLC , A WILLIAMS, EVELYN CLAUDETTE 08/28/ , R FM WYCHE, JAMES MICHAEL & YVONNE , WHITLEY, LARRY R 06/02/ , R 4 FM BURNHAM, W MICHAEL & DEBRA K , O'NEAL, JERRY T & KATHRYN ANN 06/18/ , R FM SPROTT, ROBERT R JR , CITIZENS NATIONAL BANK OF 10/23/ , ~ R 1 BK BLACK, DANIEL RAY & KIMBERLY , US BANK TRUST NA, AS TRUSTEE 11/02/ , R 1 BK REAVES, JOAN A , PITCOCK, JOHN W 11/04/ , R 3 LM JOHNSON, STEVEN V , ADAMS, JACK L III 01/08/ , R FM VILARDI, ERIC P & LAUREL C , SECRETARY OF HOUSING & URBAN 11/25/ , R BK KENNEDY, RAYMOND CHARLES , MORGAN, DELBERT LEE 09/15/ , R FM NORTHUP, PHILLIP L 3R IX LETA C , BULL, ALAN B JR 02/19/ , R 1 FM KARADIMOS, SPERO G & GLORIA J ,400

24 5/10/20168:25:55 AM Page 3 ~ TRACKIN INVESTMENTS LLC 08/19/ , R FM O'STEEN, ELBERT TYRONE , CF 0003 RABIDOUX, GREG R & MARAVILLAS 08/25/ , R FM DICKERSON, MICHAEL , CF 0005 BROWN, JEFFRY A ESTATE 12/31/ , R FM MARTIN, CRAIG , DC 0003 R FM H 0018 R 1 BK R BK J 0012 R FM J 0019 R 1 BK K 0009 HENDRIX, DAVID RYAN & RHONDA 04/02/ ,000 SWIFT, JARED ,164 JPMORGAN CHASE BANK NATIONAL 10/20/ ,000 GEORGIA FAMILY FUN ENTERPRISES ,840 FEDERAL HOME LOAN MORTGAGE 06/30/ ,000 GAONA, ELIZABETH ANDABLO ,600 CHRISMILL INVESTMENTS LLC 06/05/ ,500 GILDEA, DANYELL M ,680 BANK OF NEW YORK MELLON 05/11/ ,200 MARTINEZ, JOSEPH JR & MARTHA I ,920 HALL, RHIANNA LEIGH & MATTHEW 10/29/ , R FM PEAK, LASONIA NICOLE , K 0010 ZUZUNAGA, ANA M 04/14/ , R FM MILLER-OVERSTREET, AUTUMN , QA 0006 HARRELL, TAMMY T 05/11/ , R FM BAILEY, RICKY ,760 ~ QA 0011 SCOTT, STEPHEN M & SHELBY KAY E 10/19/ , R 1 FM AMS, KENNETH D , QB 0003 GUEST, RICHARD & KRISTI 05/18/ , R FM MALONE, JAMES HANK JR & KRISTY L , WEAVER, GREG 08/25/ , R FM BROWNING, ASHLEY J , AB 0013 FOLSOM, WILLIE L ESTATE 07108/ , R 1 FM SPIRES, DONNA E & DAVID G , AC 0011 CABRAL, RUSSELL A 07/13/ , R FM WELCH, JENNA KENNEDY , A ADDISON, PAUL W 11/13/ , R FM MINDFUL LIVING ADVISORS LLC ,412 BK POPE, WESLEY 0 JR & DIANNE B 11/11/ , R FM MCCANN, IVERSON J ,672 BK SECRETARY OF HOUSING & URBAN 08/26/ , R 1 BK JONES, CASSIDY ,312 J INGRA, LEIGH & JONATHAN L 07/29/ , R 1 FM LEWIS, MAX Ell & JOANN ,000 P REDFEARN, MARJORIE P 05/11/ , R FM MCDOWELL, BILLY E ,772 P COOPER, ALBERT RANDALL ESTATE 07106/ , R FM PALMER, GARY HILTON & STEVEN A ,600 ~~ Q BISHOP, JOHN & GERALD 09/23/ , R FM KUHL, KENNETH 700 ZS6 43,176 Q ROGERS, MARTHA BAKER 11/18/ , R 1 FM MCELROY, FRANK H JR & EDNA M ,108

25 5/10/20168:25:55 AM Page 4 ~,Q SHIVER, PATRICIA PRICE TRUST 03/10/ , R FM RLB3 HOLDINGS LLC ,220 Q MCELROY, MAMIE JOAN 04/22/ , R 1 FM BACSKO, MARSHA ,920 Q HADLEY, JOHN I 12/02/ , R FM FOY, JANET & JIMMY ,900 Q HADLEY, LEAH R 04/13/ , R FM GARRISON, DIXIE ,880 Q ERNIE'S INVESTMENTS, INC 08/31/ , R 1 FM GRIFFIN & THOMAS LLC ,540 Q CARROLL, WAYNE H SR 06/10/ , R FM MILES, JOHN ANTHONY & VALERIE ,200 Q JMJ LEGARE LLC 03/11/ , R FM PATEL, HEMAXI C , ROGERS, DAVID ERIC 04/30/ , R FM SPRAY PROPERTIES LLC ,540 Q ROBERTS, WILLIAM E JR 08/05/ , R 1 FM CARROLL, WAYNE H SR ,280 Q PARROTT, VANN K 01/21/ , R 1 FM BUTLER, STELLA M ,720 Q PARKER, BETTY LOU ESTATE 07/06/ , R FM GREENE, LEANNA SF LLC ,800 ~ HADLEY, JOHN I 03/02/ , R FM SIMPSON, TIMOTHY J & JANEST A J ,940 Q EDGE, JONATHAN C & TRACEY W 06/04/ , R FM DWYER, ROBERT , TAYLOR, TODD LLC 07/27/ , R 3 LM GREER JOHN & CATHY, TRUSTEES ,720 Q KIMMICH, BRUCE W & LYNNE 12/10/ , R FM LEAKE, FRANK I ,240 Q JOHNSON, MICAHEL & CYNTHIA 07/27/ , R FM BUERSMEYER, THOMAS E & TRACEY L ,120 Q HAINEAULT, JERRY 09/18/ , R FM BH PROPERTIES LLC , GREEN TREE SERVICING, LLC 03/12/ , R 1 BK MARTIN, SAM FARMS LLC , CITIZENS NATIONAL BANK OF 03/17/ , R BK WILLIAMS, JEFFERY B JR ,160 Q A CITIZENS NATIONAL BANK OF 11/17/ , / , R BK BH PROPERTIES LLC ,400 Q KIMBROUGH, BETSY MARY ELIZABETH 02/02/ , R FM PARROTT, VANN K ,936 Q MILLER, MICHAEL BRANTLEY & JUDY 03/11/ , R 1 FM JMJ LEGARE LLC , MCLEOD, JESSE P ESTATE 04/29/ , R FM PICKELS, CURTIS L & OLA C ,720 Q B QUITMAN CHURCH OF GOD 03/24/ , R FM HARRELL, JACK E JR ,800

26 5/10/20168:25:55 AM Page 5 ~ Q A LINDER, KECIA 06/22/ , R FM BARKER, KYLE ,028 T BARKER, RONALD 10/22/ , R FM NELSON, ERIC ,920 T BANKS, ROBERT S 06/22/ , R FM MCMICHEN, CHRISTOPHER & ,976 MEO AGG COO I PRO I NUMBER OF SAMPLES Measured I 97 Lower Confidence Interval Upper Confidence Interval Level of Assessment Measured using the Median ratio unless the PRD falls outside the acceptable range of.95 to 1.10 inclusive, in which case, the Level of Assessment is measured using the Aggregate Ratio. The acceptable values for the COD are.15 or less for Residential Properties, and.20 or less of non-residential properties.