Brooks County Board of Tax Assessors Meeting Minutes

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.

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: 296160). 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

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, 22-29-2, & 22-28. 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.

~ (!; 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 31543 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' /00..200. 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 250-12TH 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 38 100' ill C"I,)"" I -i aj~ «IRF -x-xiff -0-0- 0; ~ 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 745 00', PLAT BOOK 7. PAGE 38 PROPOSED 20' WI DE '--' ACCESS EASEMENT :. L22 L23 : ::::: L4 L3 FI LD SURVeY DAT : 07-20-2016 PLAT DATE: 08-03-2016 ~ 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...150 Z 0..1<9 I / '" IRS ~.~, I, <ff:~, N 90'00'OO'W 620.00' IRS "; 1,,/ ~ OJ:"<f.IRS -... - -...-~ -_. - /y LANGFORD ASSOCI~TES, INC. PROFES S IONAL LAND SURVEYORS CONSULTI:NG FORESTERS P.o. BOX 240-3054 ~ STREBT SHBLLldAN. GA. 39886 TEL: 229-679-5072 FAX: 229-679-2160 WEB: LANGFORDANDASSOCIATBSINC.COM FIRM CERTIFICATE OF AUIHlRIZA.TI~ NO. LSF000332 ( ( (

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

DEPARTMENT OF AUDITS AND ACCOUNTS GREG S. GRIFFIN STATE AUDITOR (404) 656 2174 SALES RATIO DIVISION 270 Washington Street, S.W., Room 1-156 Atlanta, Georgia 30334-8400 July 29, 2016 TODD H. PASCHAL DIRECTOR (404) 656 0492 As required by Georgia Code 48-5-274, the State Auditor's office hereby delivers to each county and independent school system, the 2015 100% 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 2015. 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 5-198 Atlanta, GA 30334-8400 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)-656-0492 or Lee Thomas, Deputy Director at (404)- 656-0494. 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.

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. 40.65 2. ADJUSTED 100% DIGEST COMPUTATIONS PROPERTY CLASS ASSESSMENT RATIO 100% VALUE REAL PROPERTY = 256,963,088 40.65% = 632,136,239 ~ PERSONAL PROPERTY = 36,440,936 40.65% = 89,645,701 CURRENT USE = 62,148,824 40.00% = 155,372,060 MOTOR VEHICLES = 23,320,994 40.00% = 58,302,485 100% VALUE FOR LOCALLY ASSESSED PROPERTY... 935,456,485 3. 100% 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

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 48 38.74 43.59 40.88 40.40 11.88 102.72 AGRICULTURAL 67 38.87 42.36 40.55 40.09 10.85 102.72 COMMERCIAL 67 38.87 42.36 40.55 40.09 10.85 102.72 INDUSTRIAL 67 38.87 42.36 40.55 40.09 10.85 102.72 PROPERTY CLASS RATIO CALCULATION r=>; CLASS 2015 ASSESSMENTS RATIO MIA PROJECTED DIGEST % OF DIGEST RESIDENTIAL 153,247,967 40.88 M 374,871,546 28.30% AGRICULTURAL 336,240,843 40.55 M 829,106,413 62.09% COMMERCIAL 34,791,773 40.55 M 85,789,941 6.42% INDUSTRIAL 17,225,912 40.55 M 42,475,846 3.18% PUBLIC UTILITY N/A N/A N/A N/A TOTAL 541,506,495 40.65 1,332,243,746 100.00%

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 153,247,967 40.88 M 374,871,546 AGRICULTURAL 336,240,843 40.55 M 829,106,413 COMMERCIAL 34,791,773 40.55 M 85,789,941 INDUSTRIAL 17,225,912 40.55 M 42,475,846 TOTAL 541,506,495 40.65 1,332,243,746

,,~: '..""~..~..~'~..~+ <:;I~' of s» o,,!> ~:'. ",: t» 2015 Sales Ratio Study 7C. ~I',. f 014 - 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 00646 787 MCKINNON RD RES $ 51,537 $ 19,720 38.26 ADAMS MARY HAMLIN 074 0040C 1.01 IMP 00654 460 RAMBLIN RD RES $ 121,947 $ 50,040 41.03 ALLING JARRELL M J1 0142 0.61 IMP 00161 MCELROY MAMIE JOAN 04/17/15 739 RES $ 63,280 $ 28,984 45.80 BACSKO MARSHA Q13 0042 0.34 264 IMP 00655 7960 VALDOSTA HWY COM $ 60,277 $ 23,600 39.15 BATIS JERRY LEE MN2 0052 1.88 IMP 00100 GUESS EMORY RNIVIAN G TSTEES/GUESS 03/13115 736 AGR $ 529,750 $ 189,040 35.68 BERG RICHARD CARL JR 064 0003 102.98 175 IMP 00141 GIBSON HENRY R INTER VIVOS TRUST 04/02/15 737 AGR $ 129,000 $ 47,960 37.18 BRASINGTON GLEN R. 026 0013 43.03 340 VAG 00358 HALE JANET GREENVILLE HWY 07/24/15 747 AGR $ 217,500 $ 110,000 50.57 BUERSMEYER TRACEY LITHOMAS E 068 0008 88.00 130 IMP 00230 WHITLEY LARRY R 2384 STUDSTILL RD-217-12 05/28/15 742 RES $ 13,968 $ 5,848 41.87 BURNHAM OEBRA K/W MICHAEL 122 0018 1.50 326 IMP 00108 PARROTI VANN K. 208 QUINCY ST 01/15/15 732 RES $ 166,915 $ 73,280 43.90 BUTLER STELLA M. Q19 0179-PT. OF N 1/2 OF BLOCK 15, 0.30 29 IMP 00370 ROBERTS JR WILLIAM E 501 LAFAYETIE ST 07/31/15 747 RES $ 42,630 $ 19,600 45.98 CARROLL WAYNE H Q19 0172 0.25 243 IMP 00309 O'NEAL CALE THOMAS TROUPEVILLE RD 06/24/15 745 RES $ 39,500 $ 19,840 50.23 CASEY DAVE 094 0004E 12.00 13 VAC 00033 TOUCHTON WILLIAM Q JR E. HIGHWAY 84-342-12 01/29/15 733 COM $ 155,000 $ 61,240 39.51 CASS BURCH ACQUISITIONS, LLC Q22 0043 3.38 100 IMP 00A'>.1 1007 WEST BARTOW ST RES $ 89,217 $ 38,960 43.67 CHRISTIAN ROBBYITAWANNA Q19 0089A 0.36 IMP i-- 00207 SKALING DARRELL DUNCAN RD-292-12 05/18/15 741 RES $ 23,500 $ 13,360 56.85 COON CREEK FARMS LLC 093 003115 7.02 287 VAG 00453 SHEPPARD LILLIE BELL 09/15/15 750 RES $ 50,000 $ 17,560 35.12 CRAWFORD JACKIE 065 0025C 12.96 183 VAC 00224 EDGE JONATHAN G 712 COURT ST 06/01/15 743 RES $ 120,289 $ 49,920 41.50 DWYER ROBERT Q20 01 DO-LOT 6 0.67 105 IMP 00185 CARROLL RALEIGH W 05/08/15 741 RES $ 92,037 $ 52,496 57.04 FAIRCLOTH FRANK B 110 0009E 10.69 147 IMP 00656 2043 SOUTH COUNTY LINE ST RES $ 68,105 $ 26,296 38.61 FIVEASH KYLE ROBERTICOURTNEY P2 0057 0.54 IMP 00652 19600 VALDOSTA HWY COM $ 137,607 $ 49,040 35.64 FOLSOM GERALDINE G 146 0011C 0.89 IMP 00239 ELDRIDGE DANIEL GARY 05/29/15 743 COM $ 39,000 $ 15,840 40.62 GARCIA-SANCHEZ OSCAR Q20 0291 71 IMP 00253 GHRISMILL INVESTMENTS LLC 06/02/15 743 RES $ 92,839 $ 41,720 44.94 GILDEA DANYELL M 139J 0012-L 12B 046 135 IMP 00312 DESPAIN ROSIL YN 1455 SYCAMORE HILL RD 06/11/15 745 AGR $ 190,000 $ 75,392 39.68 GUY LINDA D 121 0008 19.05 137 IMP 00651 193 HILL TOP CR RES $ 126,824 $ 47,080 37.12 HARRELSON DANIEL ROYIREBECCA LYNN 139J 0004 046 IMP 00653 3 RED FERN ST RES $ 77,047 $ 31,840 41.33 HUMPHREYS LARRY M/JULlAANNE WILLIAMS BK2 0035A 0.72 IMP 00660 802 NORTH WEBSTER ST RES $ 139,780 $ 56,004 40.07 JACKSON LAVERNE 019 0014 0.89 IMP 00016 MILLER MICHAEL BRANTLEY ET AL 03/10/15 736 RES $ 93,388 $ 48,032 5143,.-~ JMJ LEGARE, LLC 027 0073 2.00 100 IMP l BRADLEY CATHERINE P. 1214 KNIGHTS FERRY RD 03/11/15 737 RES $108,105 $ 48,840 45.18 JOHNSON DORIS C. 097 0014E 4.72 28 IMP 00649 285 BROOKVIEW DR RES $ 148,386 $ 55,840 37.63 JONES SHANNON M 139 0075 2.27 IMP 00090 BULL ALAN B JR 02/17/15 734 RES $ 158,024 $ 58,080 36.75 KARADIMOS SPERO G. 139 0051 145 176 IMP

8) or GIf' 0.t"o "~~,"r ";'f?.,.. f );s"'nd,...ccp.:s 2015 Sales Ratio Study 014 - 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 10 00456 BISHOP GERALD 925 OLD MADISON RD 09/15/15 750 RES $ 88,906 $ 42,736 48.07 KUHL KENNETH 010 0004-L 10,11 & PT 21 350 296 IMP 00648 3213 RADFORD RD RES $ 48,922 $ 20,840 42.60 LANE MARVIN R JR 128 0010 2.80 IMP 00440 YEOMANS GEORGE 1260 GOLDING RD 08/24/15 749 RES $ 32,947 $ 11,952 36.28 LANGDALE TIRE CO DIBIA LONGLEAF 092 0012S00 1.34 166 IMP 00364 INGRA LEIGH 5991 TROUPEVILLE RD-199-12 07/24/15 747 RES $ 129,075 $ 51,080 39.57 LEWIS II MAX EILEWIS JOANN 0 J2 0025-NE 1/2 OF LOT 5 & ALL OF LOT 68 IMP 00650 259 MEADOWLARK LN RES $ 113,150 $ 44,240 39.10 LYNN PAULA D 139H 0002 0,46 IMP 00209 GUEST RICHARD 112 OUAIL DRIVE 05/14/15 741 RES $112,632 $ 42,484 37.72 MALONE KRISTY LlJAMES HANK JR 1390B 0003 1.13 289 IMP 00192 REDFEARN MARJORIE 88 HARRIS STREET-431-13 05/07/15 741 RES $ 37,289 $ 21,656 58.08 MCDOWELL BILLY E P2 0044 0.56 127 IMP 00284 BANKS ROBERT S 954 CATES RD-126-12 06/11/15 744 RES $ 110,378 $ 33,096 29.98 MCMICHEN ANGELINA HICHRISTOPHER M T15 0033 0.92 189 IMP 00292 MCALLISTER BETTY JANE BARWICK RD-518,519-12 06/19/15 744 AGR $ 534,500 $217,140 40.62 MESSER SHEILA AlMESSER SAMUEL L 034 0020 164.50 257 IMP 00665 1110 HOLLY AV RES $ 63,460 $ 24,040 37.88 MILLER JERRY 026 0008A 0,46 IMP 00156 ZUZU NAGA ANA M 44 LAUREL OAK LN-105-12TH 03/31/15 739 RES $ 114,401 $ 52,280 45,70 MILLER-OVERSTREET AUTUMN 139K 0010-LOT 10, GREEN MEADOW 0.50 22 IMP 00658 201 PERDUE RD COM $ 151,026 $ 61,248 40.55 MITCHELL ROSA 017 0091 0,46 IMP 0fY""4 CROSS VICKIE MARY 05/08/15 741 RES $ 77,464 $ 31,548 40.73 I r--- MOCK ANTHONY FARRIS 082 00056 2,00 93 IMP 00647 800 DEVANE RD RES $ 167,656 $65,160 38.87 MONDS DAVID 094 00218 1.00 IMP 00326 GERLEMAN JERROD M 785 REDWOOD LN 06/30/15 745 RES $ 168,570 $ 66,596 39.51 NEWELL SHANNON 079 001231 1.20 126 IMP 00455 MORGAN DELBERT LEE 177 WEST DR 09/14/15 750 RES $ 135,734 $ 59,064 43,51 NORTHUP LETA CINORTHUP PHILLIP L 139 0039-L 14 1,74 160 IMP 00666 807 NORTH COURT ST RES $ 78,444 $ 30,500 38.88 O'NEAL DEBORAH D 027 0029 0.36 IMP 00662 1206 WEST SCREVEN ST COM $ 325,661 $ 139,256 42.76 O'REILLY AUTOMOTIVE INC 019 0226 1.55 IMP 00406 WASHNOCK MARY JANE D 12433 MOULTRIE HWY-408-12 08/14/15 748 RES $ 169,891 $ 57,988 34.13 OESER MARIAH BISUTHERLAND TY A 060 0014 5.17 215 IMP 00225 HEWITT FRANK 1438 DIXIE RD-501-13 06/03/15 743 RES $ 203,904 $ 71,028 34.83 ORTIZ JOSE AlSTACIE P 037 0050A 10.00 107 IMP 00203 MCSWAIN ERNEST PAUL 1557 REEDY CREEK RD 04/29/15 740 AGR $ 173,500 $ 63,628 36,67 PATE TIMOTHY WICARRIE L 108 0011B 18.96 216 IMP 00291 COWART J CHARLES 2263 U.S. HIGHWAY 84~465~13 06/16/15 744 RES $ 12,365 $ 5,400 43.67 POPE THOMAS MIPOPE LINDA S 020 00242 1.00 253 IMP 00181 BEATY WINSTON 05/05/15 741 AGR $ 188,750 $ 79,960 42.36 PRICE ROGER T 023 0004B 71.93 206 VAC 00664 1701 HOLLOWAY DR IND $ 326,062 $ 112,200 34,41 PRIDGEN CONTRACTING CO 022 0003F 4.00 IMP 00200 HOLMES BONNELL HUNTER 04/28/15 741 COM $ 25,000 $ 11,008 44.03 PRIDGEN PROPERTIES LLC 020 0241 136 IMP 00014 SHIVER PATRICIA PRICE TRUST 03/09/15 736 RES $ 122,910 $ 40,860 33.24 f-r------. RLB3 HOLDINGS, LLC 012 0033 0.62 68 IMP l PRICE TAMMY 2101 RENFROE RD-484 07/10/15 746 AGR $ 55,000 $ 27,440 49.89 ROSS PAMELA CIROSS JOHNNY MACK 046 00165 25.48 30 VAC 00149 BAUER JACQUa YN S 04/10/15 739 AGR $ 129,225 $ 55,160 42.69 SAPP MARTIN AlKAREN ANN 093 0039 48.37 51 VAC 00119 CONDOM-CESTINO LUIS A -176-15TH 01/20/15 732 AGR $ 53,218 $ 20,640 38.78 SHARP RANDAL BRIAN 099 00111 24.19 160 VAC

s 'l' Seller P,,",",./ Pvrctiaser ( Owner 00438 DAVIS JARED TYLER SMITH RODNEY/SMITH ASHLEY N 00269 O'NEAL JERRY T/KATHRYN ANN SPROTI ROBERT R JR 00127 HENDRIX DAVID RYAN SWIFT JARED 2015 Sales Ratio Study 014 - BROOKS COUNTY street-land Lot-Land Dist Map/Parcel-SLB '" 2300 OLD COFFEE RD 118 000112 2325 STUDSTILL RD-244-12TH 122 00198-TRACT 10 151 KNOTTY PINE DR 139DC 0003 00663 838 EAST LAFA YETIE ST THOMAS DARRELLIALEATHA 021 0083A 00657 SOUTH LEE ST TRRP PARTNERSHIP 00006 ADAMS JACK L III 014 0220 VILARDI ERIC P 135 0068 00659 201 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 018 0036 0,61 00344 STATON JAMES K WPW INVESTMENTS LLC 00441 WILLIAMS EVELYN CLAUDETIE WYCHE JAMES MICHAELlYVONNE LYNN 1584 GUESS RD-235-12 118 0008 4119 STUDSTILL RD 121 0011A 6,14 07/15/15 4.59 08/25/15 1.00 750 21 744 107 737 252 731 31 746 177 749 170,'" 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 $ 23,200 41 A8 $ 31,320 36,66 $ 69,280 47,83 $ 95,871 $ 36,048 37,60 $ 91,327 $ 40,628 44A9 $ 65,876 $ 21,772 33.05 I ~ Adjusted as necessary for items such as: standing timber, personal property, intangibles, time, etc.

GREG S. GRIFFIN STATE AUDITOR (404) 656 2174 DEPARTMENT OF AUDITS AND ACCOUNTS SALES RATIO DIVISION 270 Washington Street, S.W., Room 1-156 Atlanta, Georgia 30334-8400 July 29, 2016 TODD H. PASCHAL DIRECTOR (404) 656 0492 The following report includes the State-wide Equalized 1000/0Digest for school tax purposes from the Sales Ratio Study for calendar year 2015. 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.

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 39.54 $ 2,128,962,438 002 ATKINSON 39.71 379,610,330 003 BACON 37.88 663,208,259 004 BAKER 40.51 328,358,018 005 BALDWIN 38.29 2,817,701,175 006 BANKS 39.99 1,280,006,276 007 BARROW 38.03 5,135,469,907 008 BARTOW 38.75 6,286,511,697 009 BEN HILL 40.75 948,196,638 010 BERRIEN 38.29 911,986,041 011 BIBB 40.97 10,648,091,133 012 BLECKLEY 39.90 653,418,881 013 BRANTLEY 39.37 811,590,905 014 BROOKS 40.65 992,442,463 015 BRYAN 38.37 3,379,020,689 ~ 016 BULLOCH 39.90 4,639,951,954 017 BURKE 40.21 7,093,730,947 018 BUTTS 39.12 1,491,058,406 019 CALHOUN 37.81 310,985,320 020 CAMDEN 38.45 3,614,549,205 021 CANDLER 40.52 573,591,915 022 CARROLL 38.01 5,091,360,103 023 CATOOSA 38.74 4,375,762,381 024 CHARLTON 40.04 767,288,184 025 CHATHAM 39.19 37,087,958,483 026 CHATTAHOOCHEE 39.67 160,942,357 027 CHATTOOGA 35.54 1,141,357,774 028 CHEROKEE 38.06 22,200,061,235 029 CLARKE 40.58 9,241,946,681 030 CLAY 41.17 264,411,760 031 CLAYTON 39.91 17,373,328,111 032 CLINCH 38.69 618,057,260 033 COBB 38.18 74,066,924,635 034 COFFEE 40.16 2,214,111,170 035 COLQUITT 38.93 2,421,512,336 036 COLUMBIA 39.71 12,386,737,661 037 COOK 41.54 967,935,778 038 COWETA 38.05 12,193,448,750 039 CRAWFORD 41.06 718,785,537 040 CRISP 38.35 1,659,655,883

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 40.00 $ 1,189,926,111 042 DAWSON 39.64 3,212,023,823 043 DECATUR 40.11 2,125,802,800 044 DEKALB 38.92 56,172,324,319 045 DODGE 39.36 1,007,357,837 046 DOOLY 38.66 792,942,134 047 DOUGHERTY 40.31 5,370,450,800 048 DOUGLAS 38.09 10,441,783,612 049 EARLY 39.99 1,067,183,437 050 ECHOLS 38.98 277,585,667 051 EFFINGHAM 39.78 4,198,882,503 052 ELBERT 41.72 1,316,150,620 053 EMANUEL 42.25 1,164,980,781 054 EVANS 39.45 626,112,025 055 FANNIN 36.22 3,561,866,299.r>: 056 FAYETTE 38.96 12,868,194,188 057 FLOYD 39.83 4,574,975,734 058 FORSYTH 38.07 28,052,391,594 059 FRANKLIN 37.60 1,587,912,439 060 FULTON 38.07 80,606,370,449 061 GILMER 38.17 3,120,147,830 062 GLASCOCK 39.19 214,854,185 063 GLYNN 38.59 13,109,903,204 064 GORDON 40.09 2,358,089,299 065 GRADY 37.41 1,413,823,215 066 GREENE 39.74 3,771,560,536 067 GWINNETT 38.93 75,374,821,069 068 HABERSHAM 39.08 3,026,600,259 069 HALL 37.86 13,236,269,466 070 HANCOCK 42.32 873,018,248 071 HARALSON 40.63 1,227,194,639 072 HARRIS 39.79 3,180,891,422 073 HART 39.94 2,426,308,910 074 HEARD 37.80 969,480,558 075 HENRY 39.91 17,314,022,411 076 HOUSTON 38.70 9,967,813,765 077 IRWIN 39.06 591,857,947 -", 078 JACKSON 38.00 4,385,686,114 079 JASPER 38.16 969,473,379 080 JEFF DAVIS 38.30 780,045,633

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 38.98 $ 1,065,194,431 082 JENKINS 38.28 624,246,467 083 JOHNSON 40.71 397,148,240 084 JQNES 43.74 1,651,135,968 085 LAMAR 40.82 1,261,530,622 086 LANIER 42.24 413,803,027 087 LAURENS 39.40 2,062,l93,214 088 LEE 38.02 2,399,099,353 089 LIBERTY 38.47 3,624,358,090 090 LINCOLN 38.68 701,738,610 091 LONG 40.26 725,996,228 092 LOWNDES 38.73 4,170,493,406 093 LUMPKIN 37.17 2,615,494,970 094 MACON 39.98 908,640,184 095 MADISON 38.29 1,635,090,065 096 MARION 43.55 487,484,980 097 MCDUFFIE 38.10 1,651,278,134 098 MCINTOSH 40.14 1,170,480,591 099 MERIWETHER 4l.48 1,340,412,649 100 MILLER 39.94 460,885,340 101 MITCHELL 40.04 1,363,614,819 102 MONROE 40.61 3,535,507,708 103 MONTGOMERY 39.40 442,706,333 104 MORGAN 39.91 2,118,600,827 105 MURRAY 38.67 2,424,202,761 106 MUSCOGEE 39.30 14,331,907,020 107 NEWTON 37.11 6,295,745,134 108 OCONEE 39.54 4,219,896,615 109 OGLETHORPE 38.36 970,827,273 110 PAULDING 39.27 9,304,609,137 111 PEACH 39.55 1,705,200,645 112 PICKENS 43.01 3,279,986,444 113 PIERCE 40.32 1,129,791,273 114 PIKE 37.37 1,208,832,724 115 POLK 39.63 2,571,372,266 116 PULASKI 40.12 605,472,527 117 PUTNAM 41.46 3,509,842,555,~ 118 QUITMAN 39.51 184,776,451 119 RABUN 40.59 4,030,425,496 120 RANDOLPH 39.33 480,069,587

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 39.24 $ 13,666,107,147 122 ROCKDALE 37.73 6,066,953,692 123 SCHLEY 39.49 290,318,438 124 SCREVEN 38.02 1,049,113,231 125 SEMINOLE 40.83 691,055,958 126 SPALDING 39.52 3,920,060,110 127 STEPHENS 41.43 1,723,765,061 128 STEWART 36.59 380,779,487 129 SUMTER 40.72 1,880,653,216 130 TALBOT 37.07 534,568,292 131 TALIAFERRO 40.97 147,309,616 132 TATTNALL 37.70 1,087,979,170 133 TAYLOR 39.62 553,087,298 134 TELFAIR 39.25 687,164,743 135 TERRELL 41.43 656,294,544 136 THOMAS 38.14 2,137,326,018 137 TIFT 39.23 3,068,323,497 138 TOOMBS 39.62 955,682,088 139 TOWNS 40.58 1,853,604,245 140 TREUTLEN 40.91 291,360,211 141 TROUP 39.02 5,953,727,176 142 TURNER 39.20 550,672,464 143 TWIGGS 40.63 717,770,059 144 UNION 40.42 3,069,586,825 145 UPSON 37.68 1,616,071,580 146 WALKER 39.64 3,310,846,988 147 WALTON 37.24 6,209,773,700 148 WARE 39.01 2,002,247,253 149 WARREN 38.94 449,789,089 150 WASHINGTON 40.06 1,740,104,297 151 WAYNE Estimated 2,103,646,189 152 WEBSTER 41.39 198,640,820 153 WHEELER 38.34 333,461,926 154 WHITE 40.59 2,244,070,175 155 WHITFIELD 39.50 4,831,838,571 156 WILCOX 37.82 427,971,165 157 WILKES 38.89 891,823,636 ~" 158 WILKINSON 39.41 963,246,995 159 WORTH 38.56 1,349,751,954

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) 38.92 $ 3,803,413,429 201 ATLANTA (FULTON) 38.07 62,885,476,946 202 BREMEN (CARROLL) 38.01 56,955,160 203 BREMEN (HARALSON) 40.63 509,873,637 204 BUFORD (GWINNETT) 38.93 2,035,455,988 205 BUFORD - HALL 37.86 614,686,276 206 CALHOUN 40.09 2,123,571,198 207 CARROLLTON 38.01 1,998,101,872 208 CARTERSVILLE 38.75 2,504,074,387 209 CHICKAMAUGA 39.64 297,098,594 210 COMMERCE 38.00 510,410,403 211 DALTON 98.75 3,806,793,612 212 DECATUR 48.65 3,415,103,004 213 DUBLIN 39.40 1,423,026,910 214 GAINESVILLE 94.64 4,378,840,789.--... 215 JEFFERSON 38.00 1,612,654,376 216 MARIETTA 38.18 7,258,966,993 217 PELHAM 40.04 125,808,670 218 ROME 39.83 2,962,703,555 219 SOCIAL CIRCLE (NEWTON) 37.11 1,414,983 220 SOCIAL CIRCLE (WALTON) 37.24 476,035,798 221 THOMASVILLE 38.14 1,790,866,644 222 TRION 35.54 188,368,602 223 VALDOSTA 38.73 4,318,331,273 224 VIDALIA (MONTGOMERY) 39.40 30,953,140 225 VIDALIA (TOOMBS) 39.62 868,192,756 SUB- TOTAL-CITIES $ 109,997,178,995 SUB- TOTAL-COUNTIES 812,253,747,025 100% STATE DIGEST $ 922,250,926,020

Brooks County Board of Tax Assessors Office 610 South Highland Road Quitman, GA 31643 Tel. (229) 263-7920 Emall: bcassr@windstream.net 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

Brooks County Board of Tax Assessors 610 South Highland Road Quitman, GA 31643 Tel. (229) 263-7920 Email: bcassr@windstream.net Dr. Gerald Golden, Assessor Daniel Graham, Chairman John Stalvey, Assessor 2016 Appeal Settlement Agreement Owner: Branco Farms, LLC PO Box 1929 Inverness, FL 34451 Agent: G Roger Land & Associates One North Parkway Square, Suite 200 4200 Northside Parkway, N.W. Atlanta, GA 30327 Regarding Appeal of 2016 Notices of Assessment, Branco Farms, LLC.Parcel Number.2016 Fair Market Value 4!.49.?~~?g_:..,050 0005: _._.'..._" -" ~ 05.0 O()Q~! 2,.490,;9... _, 051 0005. ". J-,_499,~90: _9.?!..0.Q09A.. _..._.. }7~,9:30. :. 063 0002:.. :!9..L!~!og,.., _. '050 OOOsA 24~,~?g.!.. 051 051 0010' 0012: --- --.??,~~();.'...~.~!~9i>. ~.' 051 0012S 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 2016. 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 2016. 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

Brooks County Baord of Tax Assessors _610 South Highland Raod, Quitman, GA 31643 Tel. (229}263-7920 Email: bcassr@windstream.net Daniel Graham, Chairman Gerald Golden, Assessor John Salvey, Assessor Meeting Date: Tuesday, August 09, 2016 2016 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

Brooks County Baord of Tax Assessors 610 South Highland Raod, Quitman, GA 31643 Tel. (229)263-7920 Email: bcassr@windstream.net 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) 1598 050 0005A BRANCO FARMS, LLC CUVA/2016 A 2139 7310A WILKES, REBECCALEELEWIS CUVA/2009 R 1077 036 0040 JONES, MITCHELL JR CUVA/2011 R 11439 036 00402 NEIWOEHNER, ANNA E CUVA/2011 R 10739 044 00022 JOHNSON, JOHN FRANKLIN CUVA/2007 R 10739 044 00022 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