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From YouTube: Real Property Reassessment upgrade 07 11 17
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A
John
hello,
good
morning,
madam
mayor
city
manager,
members
of
council,
my
name
is
John
Williams
I'm,
the
deputy
chief
appraiser,
as
opposed
to
an
Assessor
and
I,
always
say
that
to
you
all.
Until
we
all
are
on
the
same
sheet
of
music,
I,
appraise
property
and
my
staff
appraisers
property.
We
have
a
board
of
Assessors
that
were
appointed
by
Council.
There
are
five
of
those
and
they
meet
every
week.
They
are
the
board
that
approves
all
of
our
values.
A
So
when
you
hear
a
tax
assessor,
there's
not
just
one
there's
five
and
I
am
NOT,
one
of
them.
I'm.
The
deputy
chief
appraiser
I
work
for
the
chief
appraiser,
mrs.
Betty
Middleton.
We
report
to
the
board
of
Assessors
and
if
I,
if
I
may
it
there's
been
a
lot
of
chatter
on
social
media.
So
I
just
want
to
make
something
clear
if
I
may
and
I'd
like
to
address
the
audience,
because
I
think
you
all
know
that
I
don't
work
for
the
mayor.
I
work
for
the
board
of
Assessors.
A
Our
staff
works
for
the
board
of
Assessors.
We
don't
work
for
the
mayor
and
we
don't
work
for
the
city
manager.
We
work
for
the
board
of
Assessors
and
we
report
to
the
Georgia
Department
of
Revenue,
so
we
are
somewhat
different
than
most
of
the
departments
in
the
city.
It's
a
lot
of
chatter,
about
we're
just
doing
this
or
that,
but
for
the
mayor
or
for
the
city
manager.
That
could
be
no
further
from
the
truth
than
possible.
B
A
You
didn't
hear
me
the
board
of
Assessors
reports
to
the
Department
of
Revenue
in
our
office
and
our
staff
do
not
report
to
the
mayor
and
we
do
not
report
to
the
city
manager
and
we
do
not
report
I'm
reporting
to
you
now,
but
we
don't
work
for
Council
either
we
work
for
the
Department
of
Revenue
for
the
board
of
Assessors.
Now
council
does
appoint
the
board
of
Assessors,
so
you
have
that
control
and
I
don't
mean
that
in
any
negative
way
or
flamboyant
way
or
I'm,
not
trying
to
say
I,
don't
work
for
you.
A
That's
not
the
point
just
trying
to
clarify
that
for
many
of
those
on
social
media
that
think
otherwise,
you've
seen
this
first
slide
many
times
it's
the
beginning,
slide
I
use
every
time.
I
brief!
You
all
on
the
update
for
the
Tyler
technologies,
conversion
and
reassessment
I
have
with
me.
This
is
mrs.
Middleton
behind
me,
the
chief
appraiser
Steve
wise,
is
the
revaluation
project
manager.
I
have
him
with
me
as
well
today
for
any
questions
you
that
you
may
have
of
him.
A
This
is
also
a
similar
slide
to
the
one
you
saw
last
time.
You
said
believe
it
was
mid.
June
I
want
to
focus
on
the
last
line.
Those
four
bullet
points
on
the
bottom
half
of
the
page.
The
last
bullet
point
support
of
values,
that's
where
we
are
right
now.
We
are
in
the
support
of
values,
stage
of
this
two
and
a
half
year
project.
So
the
notices
went
out.
A
June
30th,
we
mailed
those
on
Friday,
most
people
started
receiving
those
last
week
and
then
the
phone
calls
started
to
come
and
the
visit
started
to
come
and
that's
exactly
what
we
want
to
happen
that
it's
part
of
the
process.
You
will
hear
me
talk
about
the
process.
The
process
and
a
countywide
revaluation
were
70,000,
parcels
plus
or
minus
were
assessed.
A
You
can
imagine
you're
going
to
have
a
lot
of
people
raise
their
hand
or
their
voice
and
say
something's
wrong.
I,
don't
like
this.
For
whatever
reason,
as
of
the
end
of
the
day
yesterday,
we
had
159
Appeals
processed
so
that
those
are
people
that
have
either
mailed
in
or
come
in
and
turned
in
an
appeal
form
and
I'm
going
to
show
you
that
a
pill
form
in
a
minute.
August
14th,
is
the
end
of
the
45
day
appeal
period,
so
taxpayers
have
until
August
14th
to
file
an
appeal
of
their
assessment.
A
That
assessment
and
the
appeal
that's
given
each
taxpayer,
that
is
our
right.
I
live
in
Muskogee,
County
I
am
appealing
my
assessment
and
it's
not
because
it's
high
it's
because
it's
low
there
are
many
people
that
are
appealing
their
assessment
because
it's
high-
and
there
are
people
like
me
that
are
filling
it,
because
it's
love,
so
we
get
both
times
but
I.
Put
three
links
on
here
and
I
did
that
so
people
later
on
can
see
the
links
as
well.
These
are
links
on
the
Columbus,
yet
org
website.
C
C
A
I'm,
just
speaking
from
my
own
personal
experience,
I'm
a
licensed
broker,
I'm
a
licensed
salesperson
I'm,
a
certified
appraiser
in
Georgia
and
a
appraiser
in
Alabama
as
well,
and
my
experience
for
doing
appraisals
over
the
last
25
years.
People
appeal
a
low
assessment
for
just
a
couple
reasons:
number
one:
they
they
are
very
tied
and
connected
to
the
value
net
thing.
That
is
the
value,
that's
the
one
value,
so
it's
either
accurate
or
it's
not.
A
If
it's
not
I'm
going
to
peel
another
person
would
be
they're
going
to
potentially
sell
or
market
their
home
in
the
near
future.
I
fall
into
that
category.
I'm,
anticipating
doing
that
in
a
couple
years
to
come.
So
I
want
that
day
to
reflect
what
I
believe
as
an
appraiser,
not
only
as
a
deputy
chief
appraiser
but
as
an
appraiser.
What
that
value
is
I
have
my
own
ideas.
What
that
is
in
the
system?
A
I
didn't
ask
Steve
or
anybody
in
my
office,
hey
watch
my
property,
make
sure
it's
this
or
that
just
let
the
system
take
its
toll
on
the
property
and
it
came
in
below
what
I
thought
it
was
worth
so
I'm
going
to
feel
that
I
have
a
sliver
of
property
on
an
H
account.
It's
0.27
acres.
Well,
that
acreage
is
to
the
value
on
that.
A
Acreage
is
too
high,
in
my
opinion,
so
I'm
appealing
that
the
appeal
is
part
of
the
process
that
were
protected
by
Georgia
code
to
be
able
to
appeal
our
assessments
I
want.
We
want
people
to
appeal.
Just
remember:
we
did
a
mass
appraisal
on
70,000
parcels
in
this
county.
I,
don't
know
what
any
individual
property
looks
like
until
you
appeal
it
and
you
say:
hey,
there's
something
wrong
with
my
H
account
or
hey.
This
property
can't
be
worth
that.
There's
something
wrong
come
into
our
office
file,
an
appeal
and
we'll
look
at
that
property.
A
It's
part
of
the
process.
These
properties
won't
be
complete
and
accurate
until
the
appeal
process
is
finished
and
we
have
180
days
by
code.
We
won't
take
that
long
but
180
days
to
finish
the
appeal
process.
Then
the
values
will
be
most
accurate
or
we're
still
in
the
project.
This
is
still
part
of
the
process,
so
I
keep
throwing
those
words,
but
that's
why
I
would
I
would
appeal.
A
Okay,
I
thought
the
same
thing
other
other
people
there
used
to
be
loans
that
were
made
on
the
assessment
of
a
property
as
an
appraiser
I,
always
thought
that
assessed
values
were
low
because
shortly
they're
going
to
be
slightly
below
market
value.
I
think
most
appraisers
think
that
in
most
counties,
but
as
far
as
just
pointing
people
back
to
the
appeal
process,
these
links
take
you
to
the
appeal
form,
that's
on
our
website
and
for
those
who
can't
see
that
it's
Columbus
GA
org,
slash
taxes
that
takes
you
to
our
website.
A
You
can
also
get
to
it
through
the
public
access
dot,
Columbus
g8
org,
which
is
what
replaced
quick,
Q
public.
So
it's
somewhere
that
the
taxpayers
can
actually
go
and
look
at
their
assessment.
You
can
even
go
and
look
at
sales
in
your
neighborhood,
so
you
can
do
all
those
things
on
that
public
access,
Columbus,
GA
org,
but
these
three
links
take
you
to
our
website
and
to
the
appeal
form
and
to
and
explanation
or
instructions
on
how
to
fill
out
the
appeal
form.
A
The
next
stage
I've
taken
the
appeal
form,
which
some
people
haven't
seen
and
I've
broken
it
into
three.
So
this
is
the
top
third
of
the
appeal
form.
I
just
want
to
go
through.
So
people
understand
what
it
is.
They
have
to
do
very
simple,
I
actually
read
something
on
social
media
will
call
out
any
names
and
I
was
surprised
because
the
gentleman
said
become
appeal:
your
property
they're,
very
reasonable
they'll
talk
to
you
about
your
property,
I'm
sure
that
we
can
come
to
some
agreement
on
what
your
properties
were.
A
I
was
surprised
not
only
by
the
individual,
you've
said
it,
but
that
somebody's.
Finally,
you
know
standing
up
in
the
clouds
examine
its
okay.
This
is
just
part
of
the
process,
appeal
your
property
and
we'll
look
at
it.
So
the
first
thing
you
do
is
you
get
one
of
these
forms?
You
can
get
it
online
as
I
said
or
come
into
our
office
to
fill
it
out.
Today's
date
is
the
date
of
the
appeals
that
you're
filling
it
out.
The
tax
dies.
This
year's
2017
the
name
of
the
only
official
notice
that
notice
of
assessment.
A
You
got
you
put
the
same
name
on
that
line,
the
property
or
account
ID
is
the
nine
digit
tax
ID
number.
That's
also
on
your
notice,
the
location
or
situs.
That's
a
street
number
and
street
name
of
your
of
the
property
under
appeal.
The
property
type
somewhat
self-explanatory,
but
real
property
is
residential
and
commercial
business
or
personal
property
aircraft,
boat,
motor
vehicle
or
manufactured
home.
A
So
those
are
the
different
types
of
property
that
you
can
appeal,
the
middle
half
of
that
document,
I'm,
sorry,
okay,
the
middle
and
we
can
go
back
and
the
middle
portion
of
the
tax
appeal
form.
On
the
left
hand,
side
you
see,
the
boxes
marked
valued
uniformity
of
assessment,
tax
ability,
exemption,
denied,
breach
of
covenant
and
denial
of
covenant.
That
top
box
is
the
box
that
most
people
are
going
to
want
to
check.
A
A
A
If
you
notice
on
the
bottom
of
the
assessment
form,
it
says,
estimate
of
taxes,
that's
just
based
on
what
your
assessed
value
is,
but
it's
appealable,
so
your
taxes
could
go
up
that
could
go
down.
That's
a
Tax
commissioner's
office,
question
uniformly
assessment.
Just
says:
mine's
not
assess,
like
all
the
others
on
my
street
or
all
the
other
two-story
houses
like
mine,
I'm,
high
or
I'm
low.
It's
not
uniform.
It's
not
the
same
as
something.
That's
like
my
house
tax
ability.
Unless
you
have
a
tax
exempt
property,
you
would
that
box
is
for
exempt
property.
A
A
We
approve
or
denied
those
applications,
so
if
we
denied
it,
they
would
check
that
box
if
they
didn't
agree
that
if
they
thought
they
were
exempted,
if
you
thought
you
were
exempting
you
if
we
said
you
weren't,
you
would
check
exemption
denied
and
then
appeal
that
decision,
the
other
to
deal
with
covenant,
covenant,
land
and
that's
a
very
unique
property
characteristic
that
most
people
don't
fall
under
I
believe
we
have
just
over
just
under
a
hundred
parcels
that
are
under
that
covenant.
So
the
other
half
of
that
is
what
you
must
select.
A
Most
people
select
the
Board
of
Equalization.
Let
me
go
ahead
and
say
this:
if
you
go
to
the
Board
of
Equalization
website
that
falls
under
the
clerk
clerk
Superior
Court,
the
Board
of
Equalization
is
a
board
of
three
people
and
I
believe
they
have.
Three
boards,
so
there
are
actually
nine
Board
of
Equalization
members
and
they
have
alternates
and
if
you've
been
to
an
appeal
and
been
to
a
BOE,
a
lot
of
people
think
you're
just
another
arm
of
the
government.
You
work
for
the
tax
assessor's
you
work
for
the
mayor.
A
You
work
for
the
city
manager,
the
Board
of
Equalization
is
under
the
clerk
appointed
by
the
clerk
and
they
represent
taxpayers.
They
represent
people
like
us
that
live
in
the
county
like
these
folks
who
live
in
the
county.
They
are
just
like
you,
except
they
probably
have
a
little
bit
more
knowledge
on
real
estate
in
the
in
Columbus.
A
So
when
you
appeal
to
the
Board
of
Equalization
you're
going
to
go
before
a
board
of
three
people
that
are
going
to
hear
your
case
and
then
they're
going
to
hear
our
case
and
they're
going
to
decide
what
evidence
supports
what
value
and
then
make
a
decision
before
you
get
to
the
Board
of
Equalization,
what
we
refer
to
as
the
BOE,
the
arbitration,
the
hearing
officer
or
Superior
Court,
we're
going
to
work
that
appeal
and
what
I
mean
by
work.
That
appeal,
is
you
give
me
your
appeal
form
we're
going
to
go
through
it.
A
Look
at
your
records.
Excuse
me:
look
at
your
records.
Look
at
your
property!
Look
at
any
information.
You
give
us,
it
says:
hey
here's
some
comparable
sales,
my
realtor
printed
up
for
me
and
I
just
wanted
to
bring
this
in
or
I've
hired
an
attorney
and
he's
representing
me
or
I've
hired
an
appraiser,
and
this
appraiser
gave
me
this
appraisal
and
here's
the
evidence
for
my
house
and
what
I
think
it's
worth
all.
Those
are
different
forms
of
support
for
your
appeal.
You
don't
have
to
do
any
of
that.
A
I
suggest
you
have
some
support
for
your
value.
That
doesn't
mean
you
have
to
hire
an
attorney
and
it
doesn't
mean
you
have
to
hire
an
appraiser
I
would
recommend
you
don't
to
save
the
money
until
you
end
up
going
to
the
BOE.
Here's
what's
going
to
happen
when
you
file
an
appeal,
we're
going
to
get
it
and
process
it,
and
then
we're
going
to
send
you
a
letter
as
a
response
to
your
appeal
that
says,
there's
been
no
change
in
the
value.
A
A
Change
is,
if
you
get
a
reduction
you
have
30
days
to
decide.
Is
this
reduction
good
enough,
I'm
happy
with
that
or
no
I'm
not
happy
with
that?
I
want
to
continue
my
appeal.
Well,
if
you
check
BOE,
your
next
step
is
that
three
member
Board
of
Equalization,
if
you
check
arbitration,
your
next
step,
is
an
individual
arbitrator
that
will
meet
with
both
parties.
A
Personally,
don't
recommend
that
I
like
to
stay
out
of
court
court
is
expensive
and
I'm
going
to
try
to
have
our
staff
make
sure
that
our
our
assessment
is
accurate
before
we
ever
get
to
court.
So
the
appeal
is
the
beginning
of
this
process.
That's
at
the
end
of
this
two-and-a-half
year
project
when
you
follow
the
appeal
and
check
one
of
these
boxes.
That
tells
us
what
you're
appealing
in
which
direction
you
want
to
go
after.
We
have
tried
to
resolve
the
appeal
at
our
level.
A
A
box
new
for
last
year
at
the
bottom
of
this
Center
third,
is
owner,
stated
values
as
required.
The
reason
that's
required
is
there
are
certain
circumstances.
If
we
don't
do
our
job
right,
then
that
value
is
the
value
for
the
current
here
and
to
future
years.
Any
value
determined
by
the
appeal
process
is
good
for
the
current
tax
year,
which
would
be
2017
and
any
future
to
the
next
future
two
years,
so
that
stated
value
is
very
important.
Please
don't
put
a
dollar.
A
You
see
that
every
once
in
a
while
property
is
generally
worth
more
than
a
dollar
try
to
give
us
a
realistic
value
there,
because
we
want
to
know
what
you
think
your
property's
worth
the
bottom.
Third,
we
state
who
the
owner
or
the
agent
now
an
agent
is
someone
representing
you
could
be
an
attorney.
A
lot
of
commercial
property
owners
have
tax
agents
that
work
for
them,
and
so
that
name
would
be
filled
in
there.
You
see
the
box
to
the
lower
right.
It
says
note
if
the
appeal
form
is
signed
by
an
agent.
A
A
letter
of
authorization
must
accompany
the
filing
of
the
appeal.
The
letter
of
authorization
must
be
signed
by
the
owner
of
the
property.
What
that
does
is
protect
the
homeowner
from
somebody
just
scouring
through
tax
records
and
go.
You
know
what
I'm
going
to
file
an
appeal
for
this
person,
because
I
think
it's
lo
big
commercial
property
I'm
going
to
get
that
account
I'm
going
to
file
it,
but
there's
no
signature
from
the
owner
so
that
letter
of
authorization
has
to
come
from
the
owner
and
has
to
be
signed
by
the
owner.
A
The
mailing
address
is
different
from
the
situs
address,
just
going
to
fill
it
out.
Anyways
I
skip
the
line
check.
If
you
are
the
owner
or
the
agent
talks
about
the
letter
of
authorization,
any
phone
numbers
going
give
us
your
your
best
number.
For
me,
it's
a
cell
phone
number
we're
not
going
to
share
in
this
information
with
anybody.
We're
not
going
to
put
your
phone
number
in
the
public
records
online,
but
we
want
a
good
way
to
contact
you
and,
of
course,
the
signature
following
this
document
on
the
bottom.
A
A
We
can't
negotiate
a
value
and
you
go
on
to
the
BOE,
the
Board
of
Equalization.
Before
we
get
to
the
Board
of
Equalization,
we
will
visit
your
property
to
make
sure
one
last
time
that
we're
completely
accurate,
we'll
take
pictures
on
the
outside
of
the
property.
If
you
let
us
in
we'll,
go
in
we'd
love
to
come
into
the
property,
a
lot
of
people
don't
like
that.
That's
fine!
We
can
give
our
best
assessment
by
viewing
the
inside
of
your
property,
but
I
understand
a
lot
of
people.
A
D
Sir
got
a
couple
of
questions:
if
someone
does
get
a
praiser
and
they
go
to
the
board
of
equalization,
is
that
one
of
the
fees
that
can
be
referred
to?
If
you
have
the
spirit
board?
First
spirit,
court,
okay
and
I
mean
I
just
know
from
from
my
law,
firm
alone
on
the
low
end,
people
who
have
come
to
us
asking
about
Appeals
had
a
100%
increase
on
the
high
end,
we've
got
people
who
have
had
over
a
1000%
increase.
A
A
For
example,
there's
been
approximately
120
land
sales
vacant
land
sales
in
the
last
three
years,
so
we
go
back
and
look
at
those
land
sales
and
we
say
well,
here's
a
few
in
this
neighborhood
and
some
in
this
neighborhood,
some
neighbors
didn't
have
any,
but
there
were
land
sales
from
adjacent
or
nearby
neighborhoods.
So
those
sales
tell
us
what
the
lands
worth
or
we
use.
What
was
what
to
get
into
technicalities
but
the
residual
technique
for
getting
land
value.
So
you
have
a
sale
of
a
house.
A
So
to
do
that
equally,
we
had
to
go
into
our
thirty
five-year-old
oasis
system
and
remove
all
the
influences
of
values
that
were
there,
keep
it
listing,
remove
all
the
influences
of
value
that
we're
there
and
then
a
praise
or
appraised
all
that
land.
So
we
have
new
brand
new
values
for
all
the
land
in
the
county.
Then
we
go
back
and
put
some
of
those
negative
influences
or
positive
influences
back
on
that
property
afterwards.
Well,
some
of
those
influence
backers
may
or
may
not
have
been
applied.
A
That
may
not
have
been
applied
when
they
needed
to
be
because
we're
again
looking
at
the
70,000
parcels
spectrum,
the
appeal
process
is
so
important
because
a
person
with
a
hundred
percent
or
a
thousand
percent
increases.
This
can't
be
right,
there's
something
wrong
with
this
value.
Please
appeal
and
we're
going
to
look
at
your
property
and
it
may
be
wrong.
It
may
be
right
just
because
a
property
value
went
up,
doesn't
mean
there
was
a
mistake
or
an
omission
or
some
factor
wasn't
applied,
I
mean
that's
a
fact.
We
had.
A
D
If
I
answer
your
question,
well,
I
just
hope
that
before
we
get
to
the
point
where
the
city
is
paying
a
bunch
of
attorneys
fees,
if
things
get
appeal
to
the
spirit
court
that
we're
very,
very
much
scrutinizing
these
values,
because
I
mean
some
of
them-
they've
jumped
up.
Yes,
in
my
neighborhood
alone,
I
mean,
what's
crazy.
D
A
How
the
system
calculated
the
value
and
I'm
not
trying
to
repeat
myself
or
minimize
what
we
do,
but
again
I
try
not
to
get
in
real
in-depth
and
we
certainly
can
each
and
every
individual
that
comes
in.
We
can
explain
to
the
best
of
our
ability
exactly
how
we
got
to
that
value,
but
just
like
we
analyzed
the
landfill's.
A
We
analyzed
all
these
sales
over
the
last
three
years
by
area
and
it
gave
us
not
only
a
price
per
acre
or
per
square
foot
of
land,
but
a
price
per
square
foot
of
property,
and
then
that
was
applied
to
each
and
every
house
in
that
area,
houses
that
went
up
hundreds
or
a
thousand
percent.
There
may
be
an
instance
where
that
house
wasn't
hasn't
been
looked
at
in
many
years.
We
are
mandated
to
look
at
a
third
of
the
properties
in
the
county
every
year.
A
So,
every
three
years
we're
required
to
have
seen
all
the
problems
not
seen
visually
but
looked
at
all
the
properties
in
the
county
because
of
the
homestead
freeze,
now
I'm,
not
a
same
good
or
bad
I'm,
not
trying
to
pick
a
side
on
that
debate
because
of
the
freeze.
Lots
of
values
have
been
the
same
for
many
years
and
property
values
under
that
freeze
didn't
go
up.
A
We
still
tried
to
look
at
a
third
of
the
properties
every
year,
so
I've
heard
a
lot
of
people
say
wow,
that's
crazy!
Why
did
it
jump
up
so
much?
Well,
it's
very
possible
that
it
should
have
come
up
years
ago,
but
it
didn't,
and
when
we
did
a
countywide
reassessment,
all
the
properties
for
looked
at
all
the
properties
were
reassessed.
I'm,
not
saying
that
every
increase
is,
is
perfect.
I
thought
it's
opposite
of
what
I'm
saying
I'm
saying
we
need
to
look
at
every
property
that
somebody
does
not
agree
with
the
assessment.
A
Let
me
also
say
this:
our
board
of
Assessors
has
decided,
for
example,
we
we
have
ten
appeals
from
one
subdivision
and
there's
a
hundred
properties
in
that
subdivision,
but
those
10
appeals
every
one
of
them
were
proven
to
be
high.
Well
we're
going
to
go
ahead
and
look
at
that
into
our
subdivision
and
make
sure
that
they
too
are
accurate
based
on
the
results
of
the
10
appeals.
A
Let's
go
back
and
look
at
the
other
90
properties
and
make
sure
they're
right,
because
there
may
be
an
indicator
there
that
we
need
to
look
at
and,
if
so,
we'll
fix
those
we'll
make
those
right
if
something
needs
to
be
fixed.
What
what
we're
seeing
I
had
a
spoke
to
the
tax
payer
yesterday
he
had
a
parcel
on
a
it
was
built
in
the
40s
small
house,
two-bedroom
one-bath
house,
on
a
corner
lot
in
an
area.
That's
now
zone
light
manufacturing
industrial.
A
So
you
saw
the
zoning
regulations,
as
you'll
talked
about
earlier,
that
zoning
impacts
the
value
of
property,
so
we
value
land
as
if
it
were
vacant
and
ready
for
its
highest
and
best
use.
So
if
it's
zone
like
manufacturing,
industrial,
the
highest
and
best
use
for
that
land
could
be,
industrial
could
be
commercial.
Let's
got
of
1940
something
house
on
2-bedroom,
1-bath,
siding
covered
front,
porch
gets
five
or
six
hundred
dollars
a
month
in
rent.
A
The
system
said:
that's
on
a
corner
lot
in
this
neighborhood
zone
commercial.
That
lands
worked
a
good
bit
more
than
if
it
was
just
a
residential
property.
So
the
system
said
value
at
commercial.
Now,
that's
accurate
that
it
should
be
valued
as
a
commercial
piece
of
property,
but
there's
a
tremendous
influence
on
that
value,
because
it's
being
used
as
a
house,
it's
not
worth
what
a
commercial
piece
of
property
is
worth,
there's
an
influence
factor
that
needs
to
be
applied
to
that
property
and
when
I
went
back
into
that
parcel
and
applied
the
correct
influence.
D
That's
something
that
will
be
adjusted,
I'm
sure,
councilor
Allen
will
have
some
comments
on
this,
because
the
clients
have
called
me
primarily
been
living
in
Midland,
Roth,
Calhoun
Road,
and
they
have
acreage
around
their
house
and
they've
seen
these
drastic
increases
one
of
them.
It
was
five
hundred
percent
Vaz
house
ten
years
ago,
high
of
the
market,
so
you
would
think
that
would
have
been
it'd
be
somewhere
near
that
Bay,
but
went
five
hundred
percent.
D
A
Could
be
and
it's
an
individual
basis
on
the
field
like
we've
been
talking
about
this
morning.
We
want
to
look
at
that
individually.
It's
not
fair
to
the
taxpayer
or
to
you
or
I
to
sit
here
and
try
to
guess
about
that
particular
property
and
why
it
may
have
been
too
high
or
not
high
enough.
You
know
the
H
account
for
me
personally,
my
values.
A
There
was
an
additional
factor
that
needed
to
be
applied
to
the
remaining
acreage
on
my
land,
because,
when
not
applied,
it
was
worth
more
than
the
two
acres
for
so
that's
a
factor
that
needs
to
be
applied
that
wasn't
so
we
are
seeing
and
and
just
for
a
reference
is
approximately
1200
H
account
parcels
in
the
county.
Twelve
hundred
out
of
seventy
thousand
so
I
know
you
know
primarily
it's
the
northern
and
Panhandle.
You
know
that
section.
You
talk
about
north
west,
all
across
the
county
line
area
where
the
H
accounts
exist.
A
So
that's
its
I
found
some
H
account
properties,
there's
not
a
problem
with
it
at
all,
no
problem
in
the
same
neighborhood,
so
there's
just
in
some
instances.
Some
further
refinement
that
needs
to
take
place,
and
we
want
to
do
that.
We
want
to
get
it
right
and
the
only
way
for
us
to
do
that
is
for
people
to
file
that
appeal
and
allow
us
to
look
at
their
property
individually
and
make
whatever
adjustments
need
to
be
made
yeah.
Thank
you.
John.
A
Account
is
a
term
that
we
use.
We
have
your
nine-digit
parcel
number.
We
put
an
h
after
the
end
of
it
when
you
fall
for
homestead
exemption.
The
law
allows
you
to
file
an
exemption
on
your
house
and
two
acres.
If
you
have
more
than
two
acres
that
additional
acreage
is
put
on,
what
we
call
the
H
account
h4
homestead
and
it
is
valued,
it
should
be
valued
similarly
to
the
acreage,
that's
under
your
house,
but
it
is
valued
separately.
A
E
You
mayor
mr.
Williams
I
got
a
cert
on
that
right.
All
right
again,
I
got
that
right
right.
Mr.
William,
good
morning
to
you
look,
you
said
you
work
for
Department
of
Revenue,
even
I.
Think
everybody
understands
that
I.
Think
the
council,
this
council
knowingly,
has
the
ability
to
make
a
lot
of
decisions
to
cover
this
whole
government.
Yes,.
E
Represent
my
constituents:
yes,
sir,
if
I'm
talking
to
anybody
I'm
talking
to
everybody
in
this
room,
including
this
body
here
the
administration,
everybody,
because
this
is
a
concern-
and
quite
frankly,
it's
a
little
to
me-
it's
a
little
more
complicated
than
what's
being
discussed
today.
Okay-
and
you
know,
my
constituency
is
quite
frankly
mad
as
hell.
E
And
I
don't
use
that
word
much
and
I,
don't
think
I've
ever
used
it
in
this
council
chambers,
but
I
use
it
figuratively,
because
I
know
that's
a
hot
place,
a
very
hot
place
and
probably
there's
gonna,
be
a
lot
of
temperatures
rising
today
and
throughout
throughout
our
community.
But
you
know:
I've
got
a
responsibility
and
I
go.
Do
my
job
as
well.
I
am
concerned
about
some
of
the
things
that
were
brought
up
about
the
software
itself.
I
know
what
we've
gone
through
over
time,
how
it's
been
presented
to
this
body?
E
E
F
E
F
E
B
Sir
Davis,
would
you
just
let
them
answer
the
question
and
hold
on
hold
on
a
second
I
appreciate
this
that's
finite.
We
we
don't
usually
allow
people
to
clap
or
boo
or
whatever.
So
so,
please
just
be
respectful
that
whatever
the
issue
may
be,
whether
it's
the
closing
of
Leonard
Street
or
whatever
it
may
be,
and
councillor
Davis.
If
you're
going
to
ask
questions,
please
give
the
speaker
the
opportunity.
E
E
The
question
I
asked
mayor
was:
when
did
they
know
about
it?
When
did
they
know
that
this
part
of
the
process
is
being
presented
by
mr.
Williams
and
what
he's
telling
us
and
that's
completely
acceptable,
sir?
Well,
that's
the
right!
Here's
the
process,
it's
the
right
process,
so
I
do
agree
with
that.
Okay
and
that's
how
you're
doing
it,
but
when
did
you
know
that
it
was
going
to
be
this
complicated
and
that
the
valuations
and
assessments
were
going
to
be
all
over
the
board?
Okay,
when
you
bought
the
software
now.
F
B
F
We
started
the
process
with
Tata
Technologies
back
in
the
summer
of
2014,
we
started
the
software
upgrade
and
the
revaluation
process
in
the
fall
of
2014.
We
received
all
of
the
values
the
early
part
of
this
year
and
we
started
sending
out
notices
on
June
30.
We
knew
when
we
sent
out
notices
that
there
was
going
to
be
a
backlash
mainly
because
it
is
human
nature
that
if
my
value
goes
up,
it
must
be
wrong.
F
F
As
part
of
our
software
upgrade,
we
upgraded
the
website,
click
on
the
property
page
and
be
nosy.
Look
at
the
map.
Look
at
the
properties
surrounding
that
property,
look
at
comparable
values
and
see
what
characteristics
apply
to
that
property
that
may
or
may
not
apply
to
other
properties
and
then
counselor
Gary.
If
I
was
you
I
would
tell
your
client
who
cost
I
would
ask
them?
Did
you
do
that
I
would
ask
them?
F
Did
you
go
to
the
tax
assessor's
office
and
ask
them
to
give
you
the
five
comparable
properties
that
they
use
to
value
your
property?
Look
at
that
and
that
will
help
you
figure
out
whether
or
not
a
mistake
was
made
with
your
property
or
whether
it
was
valued
in
line
with
the
other
properties.
Do
the
underlying
research
to
determine
whether
or
not
it's
valued
correctly
or
incorrectly,
but
don't
make
the
assumption
simply
because
it
went
up
that
it
must
be
wrong.
Okay,.
F
E
B
E
The
citizens
want
to
know
you
answer
my
question.
You
told
me
that
you
realize
there
was
going
to
be
an
issue
when
you
mail
these
notices
out.
Okay,
here's
my
concern:
why
did
somebody
not
come
to
this
council
early
on
the
let
us
know
or
to
let
the
citizens
to
put
citizens
on
notice
they're
finding
out
through
their
tax
notice?
That's
why
I'm
a
little
concerned
they're
finding
out
about
the
process
you're
talking
about,
do
their
tax
notices
now?
Is
that
fair
know
what
that's
done
is
created
a
hornet's
nest?
E
That's
why
they're
mad
as
hell,
because
they're
getting
these
in
the
rumor
mill
starting
and
nobody
knows,
and
then
all
of
a
sudden
everybody's
coming
in
and
just
go
through
the
process
just
go
through
the
process.
That's
not
fair
to
the
citizens,
Reed
citizenry!
So
my
concern
as
a
council
member
is
why,
two
months
ago,
three
months
ago,
four
months
ago,
did
not
somebody
come
here
and
tell
us.
This
is
what's
about
get
half
and
get
ready,
so
people
could
prepare
council.
F
Day
now,
if
we
had
come
to
the
council
two
months
ago
and
said
councillors,
look
on
June
30
we're
going
to
send
out
notices.
We
think
everybody's
going
to
be
upset,
values
are
going
up,
but
we
don't
know
how
much
they're
going
up.
We
think
we're
going
to
have
Appeals,
but
we
don't
know
how
many
appeals
we
would
have
just
put
I.
Think
a
black
cloud
over
us
for
who.
C
F
Three
months
in
anticipation
of
the
notices
going
out,
I
really
don't
and
there's
no
right
answer
or
wrong
answer
to
your
question.
But
I
don't
know
that
forewarning
of
what
is
going
to
happen
would
have
stopped
any
of
the
concerns
or
these
speculation
as
to
the
notices
going
out,
notices
have
gone
out
every
year
for
the
past
several
years
as
statutorily
required.
This
year
is
no
different,
except
for
the
change
in
the
valuation
as
a
result
of
the
revaluation
of
all
the
properties,
it.
E
Tells
me
there's
a
glitch
with
the
software.
We've
got
a
problem
with
the
software.
We
don't
believe,
there's
an
alien
witness
something
today
what
we've
been
sold
as
a
city,
you
know,
and
how
we're
going
through
this
process.
If
what
sold
us
is
going
to
be
a
complex
matter
matter
of
fact,
they
they've
had
other
issues.
Was
the
company
you're
dealing
with
involved
with
the
Fulton
County
matter?
I?
Don't.
E
I
know
they've
had
some
issues
up
in
Atlanta
two
in
the
same
matter,
the
same
issue
and
they've
had
to
put
things
on
delay
up
there
just
to
iron
it
all
out,
and
you
know
the
appeal
process,
and
talking
about
that,
you,
you
know,
look
I,
don't
blame
anybody!
Okay
and,
like
I,
said
the
appeal
process.
Well,
let
me
go
back
we're
not
putting
the
citizens
or
us
on
notice.
I
do
think
people
need
to
take
responsibility
for
that,
but
as
far
as
the
process
and
going
through
the
process,
I
think
that's
it.
E
But
the
complexity
of
this
in
what
we're
talking
about
it's
going
to
cost
people
a
lot
of
money.
Does
that
really
matter
to
anybody?
There's
no
matter
that
they're
going
to
have
to
take
time
out
of
their
day.
Does
it
matter
that
they're
going
to
hire
appraisers
as
a
matter
like
councillor,
Garrett,
says
they're
going
to
have
to
hire
attorneys
well.
E
E
It's
just
going
to
be
far
more
complex
than
that
and
I
care
about
the
citizens
I
care
about
what
they
having
to
do
that
having
to
go
through
it's
a
major
headache
is
what
it
is,
and
we
just
did
not
put
them
on
notice
or
somebody
haven't
put
them
on
notice
and
they
needed
to
be
on
notice
of
what
they're
about
to
go
through.
We'd
probably
could
avoid
it
a
lot
of
these
things.
I
do.
F
F
Yes,
I
understand
that
a
person
has
to
take
off
time
from
work
to
engage
in
the
appeal
process.
No
I
do
not
agree
that
they
have
to
hire
an
appraiser.
They
may
want
to
hire
an
appraised
to
substantiate
their
value.
No
I
do
not
agree
that
they
have
to
hire
an
attorney
if
they
go
to
Superior
Court,
they
may
choose
to
hire
an
attorney,
but
a
vast
majority
of
people
who
go
to
the
Board
of
Equalization
represent
themselves,
and
they
are
more
than
capable
of
doing
so.
F
It
is
a
personal
decision
whether
or
not
you
want
to
engage
an
attorney
as
an
attorney
I.
Think
it's
a
good
idea,
but
it's
not
a
requirement,
but
the
appeal
process
is
the
same
that
it's
been
for
many
years.
We
have
not
changed
that.
We
think
if
there
are
mistakes,
if
there
is
a
mistake
with
a
property
owners
valuation,
it
will
be
corrected
in
the
appeal
process.
E
Really
concerned
why
a
lot
of
us
was
not
cross-checked
early
on.
It
sounds
to
me
like
you,
just
let's
implement
a
software,
let's
just
put
it
in,
let
it
spit
out
the
numbers
and
then
we'll
figure
it
out
through
the
appeal
process.
Yeah
I,
don't
understand
why
a
lot
of
this
has
not
been
cross-checked.
Why
is
it
not
been
cross-checked
or
determined
that
there
are
some
extreme
variances
here
with
the
numbers,
and
you
know
I'm
in
that
situation
too
I'm
trying
to
figure
out
what
all
my
tax
notices?
E
E
You
know
I've
even
been
told
from
decisions
that
have
been
made
a
long
time
ago,
decisions
that
people
have
already
appealed
and
they've
had
to
pay
to
go
through
the
process
where
they've
had
to
hire
appraisers
to
get
it
right
and
to
get
it
correct
it
just
recently,
then,
all
sudden
it
changes
again,
they
got
to
go
right
back
through
the
process
all
over
again
and
then
you
got
people
are
dealing
with
mortgage
companies.
You
got
renters,
you
have
mark
majority
of
these
properties.
You're
talking
about
people
are
retinol.
E
We
don't
even
know
how
that's
going
to
affect
them.
I
assume
that
the
cost
of
living
is
going
to
go
up
for
a
lot
of
people.
I
assume
that
these
increases
and
increases
in
the
taxes
are
just
going
to
get
pushed
on
to
the
people
who
rent
this
community.
Some
people
be
put
out
of
their
homes,
some
people,
no,
you
don't
get
their
notices
if
it
goes
right
to
the
mortgage
companies.
So
there
is
a
complexity
in
all
this
and
I
think
it.
In
the
day
it's
gonna
cost
people.
E
It's
just
puts
a
burden
on
the
citizenry
and
I
questioned
that
and
I
hope.
You
respect
that.
But
you
know
that's
my
job
and
represent
the
citizens
to
question
that
they've
heard
from
the
tax
assessor's
office
and
you
as
well
about
the
process,
but
still
there's
a
lot
of
issues
here
and
the
complexity
of
this
I
just
don't
think
it's
so
simple
as
just
go
through
the
appeal
process.
It
really
what
I'm
heard
today.
It
leads
me
to
believe
I.
Don't
have
a
lot
of
confidence
in
this.
E
F
People
have
until
August
14th
to
file
their
appeal
once
the
appeal
is
filed,
we'll
work
through
the
process
see
if
we
we
will
look
at
the
property
and
if
there
is
an
error
and
evaluation,
it
will
be
corrected
if
it
is
not
corrected
to
the
satisfaction
of
the
property
owner.
The
property
owner
can
continue
the
appeal
process
and
go
to
the
Board
of
Equalization
and
hopefully
get
whatever
relief
they're
entitled
to
there.
B
Can
you
explain
Randy
about
what
councilor
Davis
was
saying
related
to
or
I?
Probably
this
questions
for
John
I
guess:
did
you
just
apply
the
software,
not
cross-check
I
mean
how
do
you
do
that
is
that
what's
going
on
here,
is
that
you
just
applied
software
and
you're.
Expecting
these
appeals
to
cross-check
know.
F
B
And
that's
fine,
but
in
particular
we've
got.
A
lot
of
people
want
to
speak
here,
but
in
particular
I'd
like
to
know
what
was
done
in
addition
to
just
applying
the
software
sure
I
mean
surely
I
hope
you
can
tell
us
what
cross-check
showing
you
and
say
that
and
then,
if
we
want
to
hear
from
Tyler,
but
we
do
have
a
lot
of
folks
in
line,
but
we've
got
all
day.
Okay!
B
A
A
But
we
look
at
everything
on
spreadsheets
because
you
can
quickly,
as
anyone
that
uses
a
spreadsheet
knows,
you
can
categorize
and
organize
it
highest
lowest
lowest
to
highest.
We
looked
at
increases,
decreases,
no
changes.
We
looked
at
them
over
and
over
and
over
again,
so
the
results
you
see
and
and
your
constituents
are
my
customers,
and
so
when
they're
unhappy
I'm
not
happy
about
that
either
and
we're
going
to
satisfy
our
customers
to
the
best
of
our
ability.
You'll
see
me
at
every
BOE
at
Board
of
Equalization
you'll.
See
me
at
every
court
case.
A
You'll
see
me
everywhere
in
between
and
not
that
I'm
representative
art
Minh
tanned,
the
23
people
that
work
for
me.
We
want
to
be
correct.
We
didn't
just
throw
the
values
out
there.
Let
let
it
just
tell
us:
what's
there
and
I'll
bring
Steve
up
asking
a
technician
to
summarize
something?
And
if
it's
been
over
summarize
I
apologize,
I'm
trying
to
stay
away
from
the
technical
aspects
of
this
discussion
for
everybody's
sake,
but
Steve
knows
what
his
project
was.
A
I've
heard
him
explain
this
process
to
a
tax
payer
that
came
in
this
week
to
appeal
their
property
and
just
just
to
echo
what
randy
said
it
may
cost
you
time
to
file
an
appeal,
but
you
do
not
have
to
engage
the
services
of
an
appraiser,
a
realtor,
a
broker.
Anybody
an
attorney
anybody
to
follow
that
appeal
in
my
fact
you
can
click
it
online
fill
it
out
at
your
home
and
mail
it
to
us.
A
You
don't
have
to
come
in
we'll
call
you
we'll
talk
about
the
appeal,
then
cost
you
anything
but
time
and
I
realize
for
than
as
much
as
anyone
time
is
valuable
or
didn't.
Do
it
to
harass
anybody,
but
I
assure
you.
Any
countywide
revaluation
in
any
state
in
America
is
going
to
have
these
kind
of
things
come
up.
My
property
value
went
up.
Why
well
we'll
tell
you
why,
but
we
can't
do
it
to
70,000
people
at
once.
We
can
only
do
them
one
at
a
time
and
that's
why
I
talked
about
the
process.
A
A
We
have
180
days
to
finish
that
and
if
we
don't
get
finished
in
180
days,
we
have
180
more
days
to
finish
it
so
we'll
deal
with
each
and
every
appeal
adequately
and
we're
going
to
get
it
right.
But
no
sir,
we
didn't
just
throw
values
out
on
a
notice
without
checking
it.
We
quadruple
checked
it.
We
looked
at
everything
over
and
over
Steve
personally,
looked
at
every
value,
two
three
sometimes
four
times
now.
Why
then,
did
it
get
out
incorrect
question?
A
We
found
one
where
one
one
zero
and
the
wrong
place
made
it
instead
of
a
hundred
percent,
it
was
0%
in
value,
so
the
value
was
the
land
and
there
was
no
building
Bay
who
put
the
zero
in
somebody
put
the
zero
and
who
did
it
don't
know,
but
it's
there.
So
when
you
take
the
zero
way
it
appraises
the
way
it
should
the
software
anybody
know
the
acronym
WYSIWYG,
which
is
what
you
get
what
you
put
into
the
software,
we're
all
humans
working
the
software.
A
B
F
Want
to
encourage
property
owners
to
go
to
the
city's
website.
You
will
see
in
the
middle
of
the
page
my
press
release,
which
was
sent
to
both
the
print
media
and
news
media
on
Friday
I.
Don't
think
they
have
published
it
yet
but
review
by
press
release.
It
does
give
some
background.
It
also
points
you
to
the
Tax
Assessors
website
and
I
strongly
encourage
property
owners
to
go
to
the
Tax
Assessors
website
spend
some
time
look
at
the
different
pages.
F
E
Random
City
Attorney
be
what
ability
is
the
council
have
in
in
working
through
a
matter
like
you
and
I
use
the
case
like
in
Fulton
County?
Does
the
council
have
the
ability
to
to
approve
a
freeze
across
the
board
and
to
still
allow
new
property
or
new
valuations
come
on
to
be
assessed
and
valuated
until
a
specific
time
in
order
to
work
out
all
these
kinks
or
glitches
or
valuations?
Whatever
you
want
to
call
no.
G
E
Mayor
in
finishing,
look
guys,
you
know,
I,
don't
I,
don't
have
any
heartache
with
your
anything
like
that.
I
mean
I'm
as
confused
as
everybody
else.
I
mean
I,
there's
no
rhyme
or
reason
with
the
my
evaluations
and
assessments,
so
I'm,
just
looking
at
others
to
what
I've
heard
I
ran
into
four
people
in
the
coffee
shop
this
morning.
It's
the
same
thing,
they
don't
know,
there's
all
went
down.
E
E
F
You're
right
it
is
complex
and
if
I
was
walking
and
I
was
an
attorney
and
someone
called
and
said,
I'm
not
happy
with
my
evaluation,
I
think
it's
wrong.
The
first
question,
I
would
ask,
is
why
do
you
think
it's
wrong?
Most
folks
are
going
to
say:
well,
it
went
up.
Well,
that's
not
why
it's
wrong!
You
know
what
do
you
have
to
support
that
it
is
wrong.
You
can
get
the
information
you
need
to
make
that
decision
from
the
Tax
Assessors
website
go.
Look
at
the
property
information
page.
F
Look
at
surrounding
properties
see
how
they
are
valued,
see
what
the
differences
are
between
that
property
in
your
property
and
then
invest
a
little
bit
of
time.
Come
down
to
the
tax
assessor's
office.
Ask
that
they
give
you
and
their
statutory
required
to
do
so.
Give
you
the
information
on
three
or
five
comparable
properties.
Now
you
may
have
to
pay
twenty
five
cents
a
page
for
a
copy,
but
get
that
information
and
make
your
own
decision
then
as
to
whether
or
not
the
value
is
right
or
wrong.
All.
H
Mr.
Williams,
thank
you
so
much
for
your
presentation
here
this
morning.
It
was
very
enlightening.
I
do
have
a
number
of
questions,
though,
that
I
would
like
to
ask
you
one
of
the
things
you
said
was
you
had
a
hundred
and
fifty
eight
appeals
so
far?
How
does
that
compare
to
a
usual
year
of
Appeals?
Is
that
more
or
less
or.
A
H
If
a
homeowner
art
taxpayer
appeals
the
if
the
tax
bill
give
me
an
idea
of
how
long
this
process
is
going
to
take
to
get
before
they
get
a
final
resolution,
I
know
you
said
that
statutorily
there
are
deadlines,
180
days
and
all
kinds.
Yes,
but
just
tell
me
generally,
if
I
made
an
appeal,
how
long
would
it
take
before
I
got
a
final
answer?
H
A
H
A
Hope
not
the
Board
of
Equalization
are
scheduled
by
the
clerk's
office
and
that
administrator
for
the
Board
of
Equalization
schedules,
all
those
appointments.
Of
course,
they
work
hand-in-hand
with
our
administrative
team
to
make
sure
that
we
can
schedule
so
many
a
day
and
how
many
a
day
can
we
get
to
last
year
that
appeal,
the
BOE
season
that
I
like
to
call
it
began
in
September
and
carried
forward
into
January
and.
A
A
A
Will
get
a
refund
from
the
Tax
commissioner's
office
and,
let
me
just
say
you
don't
pay
a
hundred
percent
of
your
taxes
when
you
appeal
a
property
and
Randy
can
make
sure
I'm
right
on
this.
You
pay
85
percent
of
your
taxes
when
you
appeal
your
property,
so
it's
not
a
hundred
percent
of
that
bill
and
in
that
tax
bill,
everybody
remember
comes
from
the
Tax
Commissioner.
What
you
got
from
us
was
the
notice
of
assessment
I
just.
A
F
What
you
also
asked,
how
long
would
it
take
once
you
file
the
notice
of
appeal
before
it
gets
to
the
Board
of
Equalization,
where
going
to
conduct
a
review
inside
the
office
which
is
required
by
statute?
So
we
are
optimistic
that
our
internal
review
of
that
property
under
appeal
is
going
to
resolve
a
lot
of
the
issues
before
it
ever
gets
to
the
Board
of
Equalization
and.
H
I
know,
given
the
fact
that
there
are
a
number
there
are
a
large
number
of
Appeals
this
year.
It
may
take
a
little
longer
than
they
normal.
One
of
the
things
that
I
would
like
to
know,
too
is
what
was
the
method
used
to
assess
the
property?
For
example,
my
property,
my
homestead,
went
down
as
far
as
I
know.
H
A
You
can
go
to
the
Columbus
GA
org,
slash
tax
assessor's
and,
on
the
left
hand
side.
You
see
methodology,
you
click
on
that
button.
Pdf
comes
up
and
it
describes
in
some
detail
those
approaches
to
value
so
that
that's
the
one
place
that
you
can
go
and
aren't
going
to
read
that
to
you.
I
can
describe
to
you
how
we
arrived
that
well.
A
Wish
it
were
that
easy
I
really
really
do,
because
we
would
have
gotten
notices
up
so
much
earlier
and
our
taking
a
vacation
before
a
kill
season.
It
just
doesn't
work
that
way.
We
didn't
go
and
inspect
your
property,
but
somebody's
been
to
your
property
in
the
past.
So
we
have
a
sketch
of
your
house
right.
A
The
aerial
imagery
you've
mentioned
before
not
necessarily
Google
Maps,
but
there
are
mapping
software
that
Tyler
technology
engages
that
takes
our
sketch
and
superimposes
it
over
the
aerial
imagery,
and
so
you
can
tell
from
that
those
two
images
being
together.
If
there's
a
change
in
your
property,
let's
say
you
added
a
family
room
to
the
back
of
your
house.
A
Will
we
see
that
old,
sketch
new
image,
there's
a
there's,
a
room
on
the
back
of
the
house,
so
a
certified
appraiser
certified
who
had
worked
in
this
city
certified
by
the
state
of
Georgia,
went
out
and
remeasured
your
house,
because
there
was
a
change.
Well,
that's
one
house,
one
change,
so
they
took
notes
on
what
was
built
there.
We
made
sure
there
was
a
permit
for
that
structure
and
we
tracked
those
permits
as
well.
A
They
would
also
confirm
the
other
aspects
that
we
know
about
your
house:
brick,
siding
quality,
condition,
those
things
and
then
bring
all
that
information
back
and
plug
that
into
the
software.
So
what
this
county
paid
for
was
a
revaluation
that
was
done.
A
lot
of
people
refer
to
it
as
a
desktop,
but
somebody
in
our
meeting
yesterday
said
there
was
a
van
out
front
of
my
house
two
years
ago.
Was
that
part
of
this
absolutely?
A
It
was,
and
we
announced
that
it
was
given
by
notice
on
our
website
and
the
city's
website
that
Tyler
technologies
is
driving
around
the
city.
Taking
pictures
of
the
front
of
your
house,
so
that's
a
current
image.
Then
they
do
the
sketch
that
I
told
you
about
with
overlaid
with
aerial
imagery,
because
it's
terminating
variants
they
from
what
we
had
in
our
records
to
what
is
if
there
was
a
change
and
appraiser,
went
out
and
inspected
your
property.
A
C
A
Frightening
it
isn't
it
shouldn't
joke
around
it's
not
a
joking
matter.
We
have
the
authority
to
be
on
your
property.
That
doesn't
mean
we
walk
around
and
go
in
your
backyard.
We'd
rather
put
it
to
what
we
call
a
door
hanger
on
your
front
door
and
let
you
know
we've
been
there
we'd
like
to
make
an
appointment
with
you.
That's
what
we
try
to
do.
One.
A
I
can
say
is
there's
absolutely
no
connection
to
that
whatsoever
and
you
can
laugh
you
can
you
can
it?
There
is
no
connection,
we
know
what
property
is
a
homestead,
but
we
valued
the
property
valued
at
the
system,
value
that
property
in
all
properties.
Then
we
went
back
and
placed
the
homesteads
back
on
them
before
notices
went
out,
so
there
was
no
list,
you
know.
Were
the
council
persons
houses,
we
want
to
make
sure
those
go
down.
You
know
there
was
none
of
that
kind
of
selective
valuation
going
on.
A
We
did
a
mass
appraisal
of
all
the
property
taxable
property
in
the
county,
there's
no
connection
between
100%
disabled
veteran
and
his
complete
exemption.
Let's
just
go
ahead
and
load.
We
didn't
do
anything
like
that.
None
of
that
was
considered
until
all
the
values
were
already
established
and
before
notices
were
sent
out.
Well,.
H
H
One
of
the
things
that
would
have
been
helpful
to
me
as
a
councillor
is
that
a
couple
months
ago,
I
assumed
that
someone
in
the
tax
assessor's
office
thought
gosh.
Look
at
all
of
these
assessments,
they're
coming
in
a
lot
different
than
last
year,
either
higher
or
lower.
What
you
know
look
at
all
of
this.
If
we
had
known
that,
if
someone
had
come
to
us
and
said
hey,
we
are
in
the
in
the
final
throes
of
this
new
process
and
we're
seeing
this
phenomena.
H
H
What
am
I
supposed
to
do.
My
response
to
him
had
to
be
I,
don't
know,
and
if
you
know
anything
about
any
of
the
councillors
sitting
around
this
table,
that
is
the
worst
answer
you
can
give
a
constituent.
Is
that
you
don't
know
I
agree,
but
we
were
put
in
that
position
because
we
didn't
know
and
we
weren't,
given
any
forewarning
and
I
said
to
this
gentleman.
Well,
the
first
thing
I
would
do
is
appeal
it
and
he
said
I
already
have
I
said
good.
That's
that's
the
thing
to
do.
H
The
second
thing
that
I
suggest
that
you
do
is
either
come
to
this
meeting
and
I.
Don't
know
if
he's
here,
I,
don't
know.
The
gentleman
just
talked
with
him
on
the
phone
either
come
to
this
meeting
this
morning
and
listen
to
what
we
were
being
told
or
watch
it
on
TV
watch
it
on
the
online
and
for
those
people
who
can't
be
here
this
morning.
I
hope
they
do
watch
it
the
reruns
to
hear
what
is
being
said,
but
I.
H
H
A
I
You
Jon,
thank
you
all
for
being
here.
It
was
a
very
interesting
presentation.
I
think
it's
a
very
good
educational
process.
Sometimes
we
assume
everyone
knows
the
process
or
the
system
or
how
it
works.
My
feelings
are
basically
the
same
as
my
colleagues
so
I'm
not
going
to
repeat
myself
with
the
comments
that
I've
made
here.
I'm,
pretty
sure
like
you,
when
you
were
surprised
when
you
opened
your
bill
and
it
went
down
you
have
you
have
an
understanding
of
what
it
is,
so
you
did
exactly
what
you
felt
was
right.
I
Not
everybody
has
that
understanding?
Not
everybody
has
a
computer,
not
everybody
understands
the
technology
behind
it.
So
I
would
ask
that
I
think
that
the
department
should
go
back
and
look
or
the
ward
and
how
they
notify
individuals
when
an
increase
is
so
high
like
this,
because
the
reality
is
times
are
hard
right
now,
people
already
living
on
paycheck
to
paycheck
people
already
have
a
lot
of
debt,
and
there
are
some
people
they're
not
going
to
be
able
to
pay
that
80%.
You
know
their
children
come.
I
The
holidays
are
not
going
to
see
anything
because
they're
trying
to
save
the
roof
over
their
heads.
Children
are
not
going
to
understand
that
that's
just
a
bottom
line.
So
why
I
understand
the
process?
I
think
it
needs
a
little
humane
in
the
process
to
understand
that
everyone's
not
the
same.
It's
not
a
cut
and
paste
like
for
you.
I
Let
someone
know
I
think
the
amount
of
stuff,
if
something's,
on
an
appeal
process
that
individuals
should
be
able
to
pay
whatever
they
normally
paid
and
then
after
the
appeal
process
and
pay
the
additional
or
it
stays
that
where
it's
at,
because
it's
kind
of
hard
for
families
to
put
forth
money,
and
please
don't
get
me
wrong,
I'm,
trying
to
find
solutions.
The
complaints
have
already
been
made.
I
think
you've
heard
it
loud
and
clear,
at
least
from
that
side,
you're
going
to
hear
it
from
this
side,
you're
hearing
it.
I
F
Woodson,
if
I
could
interrupt
for
just
one
second,
we
we
are
not
the
Tax
commissioner's
office.
We
are
not.
We
have
no
authority
nor
control
over
the
collection
of
property
taxes.
The
eighty-five
percent
that
was
mentioned
earlier
is
not
a
rule
that
we've
made
up.
It
is
a
statutory
mandated
payment.
We
have
no
leeway
there.
I
understand.
I
That
but
you
miss
my
point
and
I'm
respectfully
saying
that
the
point
is
that
you're
here,
you're
speaking
you're
hearing
the
crowd
here,
you're
the
representation
at
this
time,
even
if
it's
not
in
your
department,
even
if
you
don't
handle
it,
then
I
feel
the
responsibility
should
be
that
you
contact
that
area
and
say
look
we
went
before
and
we
heard
all
this.
We
needed
all
these.
We
had
to
address
those
concerns
even
for
your
department
and
get
them
involved.
I
Sometimes
we
tend
to
stay
in
the
box
and
never
look
outside
the
box
and
why
it
might
you
might
feel
defensive
and
what
I'm
saying
I'm
actually
trying
to
help
you
in
the
sense
of
you
know
to
help
of
community
to
to
understand.
What's
going
on,
because
if
I
have
something-
and
someone
said
something
to
me
about
Gary
or
pops
I'm
going
to
call
Gary
and
pops
and
say
hey
man,
I
was
here,
and
this
happened.
That's
the
same
thing.
So
respectfully
I
ask
that
of
you
earlier.
I
It
would
said
the
way
it
was
done
and
past
pictures
the
new
format
with
the
new
GPS
or
whatever
you
call
it,
and
then
it
shows
it,
and
you
said
that
then
someone
would
go
out
to
the
property
and
reassess
the
outside
of
the
property
at
that
time.
Why
is
it
like
a
notice
placed
you
know
that
we
have
came
by
then
we
stopped
by
to
reevaluate
your
house.
If
you
have
any
questions,
you
know
please
contact
us.
Please
call
us
just
like
councillor
Thomason.
That
would
be
you
know
very
nerve-wracking
to
me
to
know.
I
If
somebody
was
parked
in
front
of
my
house,
everybody
don't
listen
to
the
media,
everybody
don't
hear.
The
radio
everybody's
life
is
so
complicated
now,
but
to
have
someone
there
and
you
don't
even
know
about
it
and
that
notification
alone,
what
it
told
me
and
we
call
it
text
Assessors.
You
know
why
are
they
at
my
house?
What
are
they're
looking
at?
I
Is
my
taxes
getting
ready
to
go
up,
then
I
need
to
know
why
you
know
those
are
the
things
that
why
they're
out
of
your
control,
some
of
it,
because
some
of
it's
out
of
your
control,
but
the
networking
portion
of
it
it
can
come
together
to
work
I
want
to
also
make
clear
or
something
you
said:
the
property
freeze.
You
said
that
property
is
success,
but
then
the
property
freeze,
intimate
of
it,
is
added
to
it.
But
if
anything
beyond
I
think
it
was
like
what
202,000
talk.
A
It
all
gets
assessed.
How
can
we
put
a
value
on
everything?
The
homestead
exemption
allows
you
to
freeze
the
value
for
taxation
purposes
of
your
house
and
two
acres.
Okay,
that's
law.
Anything
in
excess
of
two
acres
is
not
frozen,
so
that
could
go
up
or
down.
That's
what
I've
only
talked
about
that
excess
land,
the
home
to
the
a
tree
account
is
what
was
in
question
before
that's
the
land,
in
addition
to
the
two
acres
that
your
homestead
at
houses,
home,
here's.
I
Another
one
that
I'm
really
concerned
me
the
rezoning
portion
of
it
because
when
a
person
buys
their
home,
they
don't
know
where
the
result
the
rezoning
is
at
their
home
unless
they're
buying
a
subdivision.
You
know
and
you're
saying
that
the
taxes
are
being
evaluated
by
the
rezoning
of
the
property,
not.
A
Necessarily
by
the
rezoning
when
we
value
property
everybody,
every
appraiser
should
consider
the
property's
highest
and
best
use.
Well,
that's
connected
to
zoning,
because
your
highest
and
best
use
is
not
going
to
be
something
that's
not
allowed
by
zoning.
So
it's
just
an
analysis.
What
is
the
highest
and
best
use,
meaning
that
the
value
that
this
property
will
bring
the
high
state
is
not
always
the
highest
value.
Normally,
that's
what
the
highest
and
best
use
for
that
property
is
so
that
1943
house
I
was
describing.
A
Was
when
it
was
built,
it
was
built
in
residential
zoning,
but
the
growth
of
the
city
and
the
rezoning
like
took
place
earlier
this
morning
here
in
this
council
chambers
those
types
of
rezoning
change,
the
zoning
of
that
land.
So
it's
now
zoned
commercial,
but
there's
a
house
on
it,
so
I
called
interim
use
the
highest
and
best
use
would
be
if
there
were
demand
for
the
commercial
property
cleaning,
the
house
off
the
property
and
build
a
commercial
building
there.
But
there's
no
demand
for
that
commercial
property.
I
A
Assess
not
tax,
we
assess
the
property
based
on
its
highest
and
best
use,
but
also
its
current
use
when
there's
no
demand
for
that
higher
and
best
use
commercial
in
my
example,
so
the
system
says
the
land
is
in
commercial
zoning.
We
assess
it
as
a
commercial
piece
of
property.
Then
we
go
back
and
now
there's
a
land-use
code
that
says
commercial
property
residential
structure
so
that
codes
put
into
place.
That
brings
that
value
back
into
a
residential
valuation
versus
a
purely
commercial
valuation.
A
K
Thank
You
mayor
councillor,
Garrett
and
councillor
Davis
were
correct.
I
have
received
a
lot
of
calls
and
people
are
as
upset
as
councillor
Davis
described
without
knowing
or
hearing
mr.
Weiser's
presentation
on
the
software
package.
I
find
it
unbelievable
that
this
many
errors
could
have
occurred
in
property
evaluations
and
it's
all
over
the
board
has
been
discussed
and
without
being
redundant.
K
Let
me
just
give
you
one
or
two
examples:
a
gentleman
was
told
about
his
rental
property
that
it
was
within
a
certain
radius
of
a
grocery
store
and
a
school,
so
it
needed
to
be
increased
now,
I'm,
not
sure
if
it
was
actually
said
that
way,
but
that's
what
he
heard
when
he
talked
to
him.
The
adjustment
was
made
downward
and
he
was
happy
when
he
left
so
I
appreciate
your
staff
and
before
I
go
forward.
Let
me
say:
I
got
to
appreciate
you
being
here.
This
is
not
a
not
a
meeting.
K
Most
people
would
like
to
come
to,
but
I
do
appreciate
you
being
here
and
your
professionalism.
The
other
example
I
want
to
use
is
talked
about.
The
overlay
there's
a
friend
of
mine,
who
has
a
lake
adjacent
to
his
property
and
the
lake
is
many
acres
and
the
assessment
he
received
on
that
piece
of
property
outside
his
homestead
was
as
though
the
lake
is
vacant,
land
to
be
commercial,
our
so
developed
or
whatever.
K
So
the
overlay
that
you're
utilizing
is
not
accurate
if
it
can't
identify
a
lake,
that's
pretty
large
and
has
been
there
for
a
number
of
years
it
so
to
say
that
the
system
is
right
and
we're
moving
forward,
and
they
just
need
to
appeal
is
pretty
much
a
flippant
response,
I
think,
and
we
need
to
take
a
harder
look
at
what
we're
looking
at
I
think
counsel.
Wood
Woodson
was
correct.
The
85%
payment
by
those
have
been
over
assessed
in
my
opinion,
is
unrealistic
in
this
day
and
time.
K
K
Me
finish
my
call.
Police
I
would
like
to
go
back
to
a
question
that
councillor
Davis
put
on
the
table,
and
that
is
the
process
and
if
mr.
Williams,
if
you
could
walk
us
through
the
process
regarding
to
tax
digest
and
how
that's
approved
with
the
State
Revenue,
Department
walk
us
through
from
A
to
Z.
So
everybody's
aware
of
how
this
all
comes
together
and
works
to
our
tax
digest.
If
you
could
I.
A
May
get
my
boss
up
here,
Miss
Middleton,
because
she
knows
about
our
portion
of
that
process.
Having
been
here
for
50-plus
years,
she's
been
through
many
of
these
and
she's
also
been
through
the
last
countywide
revaluation
she's,
the
only
person
in
our
office
that
has
been
through
one
of
those,
but
we
don't
take
the
digest
to
the
Department
of
Revenue
tax.
Commissioner.
Does
we
prepare
the
values
of
the
properties
in
the
county
and
give
those
values
to
the
tax
commissioner
and
she
takes
it
from
there,
but
I
miss
Milton?
A
L
Not
that
it
goes
to
Atlanta,
then
they
approve
it
or
disapprove
it.
They
have
the
option
of
disapproving
and
if
they
don't
think
that
it's
properly
prepared
so.
K
K
L
M
Morning,
good
morning,
I'm
sorry,
this
is
the
first
part
of
your
presentation.
I
understand
it
was
really
good,
but
the
parking
lot
was
completely
fooled
and
it
was
prime
prop
that
they're
trying
to
find
the
Parkinson's
but
I
want
I
just
want
to
say
that
I
think
most
does.
The
talk
has
been
on
property.
That
was
bad
upward.
My
concern
has
been
proper.
That
was
bad
downward.
M
What
I
did
when
I
got
my
notice
and
I
read
it
I,
couldn't
believe
it,
but
I've
never
put
any
blame
or
innovate.
I
said
what
the
crap
is
going
on,
but
I
called
the
city
manager.
It
was
a
facile
talk,
so
I
got
on
the
cell
phone
and
I
called
him
mayor
and
I
called
a
budget
chair
council
Henderson
and
they
had
received
a
lot
of
phone
calls.
M
Also-
and
the
mere
suggestion
to
me
was
to
file
an
appeal,
call
the
tax
assessor's
office
and
do
in
the
field
and
that's
the
same
thing
I
told
my
constituents
whose
property
went
down
today,
but
just
it's
just
hard
to
understand
that
the
property
would
go
down
so
fight.
You
know,
bands
can
go
down,
but
for
it
to
go
down
37
if
in
some
cases,
50%
that's
the
problem
that
people
are
having
and
trying
to
understand,
should
I'm
telling
them
calls
or
appeal
to
the
tax
assessor's
office.
M
A
That's
the
right
answer,
ma'am
and
hopefully
they'll
be
calling
you
back
and
letting
you
know
they
did
that,
and
they
spoke
to
somebody
in
my
department
that
was
very
helpful
and
friendly
and
walked
them
through
the
process,
because
that
is
our
goal.
As
I
said
before,
your
constituents
are
our
customers
and
we
take
their
service
very
seriously.
So,
yes,
it's
a
stressful
time.
It's
a
busy
time
in
our
office
and
we're
on
it
as
much
as
we
can
be
on
it
to
help
our
customers
work
through
this
process
and.
M
A
Me
if
I
may
and
I
certainly
don't
mean
to
interrupt
you
as
a
fee
appraiser
and
as
J
Anderson
knows.
This
buyers
may
look
at
the
fair
market
value
of
your
property
on
your
assessment
to
see
if,
if
your
asking
price
is
in
line
with
what
they
have
it
assessed
for
as
an
appraiser
and
the
appraiser
is
the
appraisal?
A
If
they
looked
at
my
assessment,
I'd
be
I'd,
not
only
be
asking
more
than
was
on
it
last
year,
I'm,
certainly
asking
more
than
it's
on
it
now
to
list
my
house,
and
that
asked
me:
why
is
it
so
much
higher
than
the
fair
market
value
for
assessment
purposes
and
successors
off
because
I
said?
Well,
they
don't
know
my
property
like
I,
know
my
property,
and
we
don't.
Nobody
knows
my
house
like
me:
nobody
knows
your
house
like
you,
so
we
did
the
mass
appraisal
on
70,000
parcels
I.
B
All
right
we've
got
us
some
other
counselors
I
do
want
to
thank
if
the
Mayor
Pro
Tem
mentioned
we
did
send
out.
As
Randy
mentioned,
there
was
a
media
release
that
the
Board
of
Tax
Assessors
sent
out,
but
none
of
the
media
units
picked
it
up
so
Alva
and
some
of
the
others.
Please
do
it-
has
some
good
information
in
it
and
I.
Think
Randy
did
you
bring
extra
copies
that
you
can
get
to
folks
and
we
did
send
it
to
counselors
last
I?
Think
Randy
since
it
or
Clifton
Senate
last
week,
sometimes
the
County.
F
B
Any
well,
maybe
just
the
committee.
Obviously
this
will
bring
a
lot
more
people
calling
councillors
and
our
office
and
all
that
it
may
be
either
Lucy
or
you
send
out
two
councilors
again,
okay
and
make
sure
all
the
media
folks
have
it
because
I
know
it's.
The
mayor.
Pro-Tem
said
I
used
it
when
people
were
calling
me
I
just
like
forward
in
your
press
release.
So
anyway,
all
right.
Moving
on,
let's
see
counselor
Garrett.
D
Sorry
to
get
back
on
the
horn
again,
but
I
had
more
questions
after
councillor
Davison
councillor,
Allen,
Thomas,
okay,
so
one
of
the
things
y'all
said
seems
like
every
every
year,
we're
supposed
to
be
reappraising
or
reassessing
a
third
of
the
properties
done
right.
Yes,
sir,
so
in
theory
wouldn't
go
more
than
at
least
three
years
without
someone
being
reassessed
in.
D
D
Of
the
property,
when
we've
got
I
would
say,
I'd
probably
say
the
majority.
Its
audience
is
here
because
they're
about
their
property
taxes
and
they're
wasting
time
here,
you
know
because
they're
upset
with
Council
and
upset
with
the
Assessors
and
upset
just
with
the
process,
and
we've
got
things
they're,
just
obvious
red
flags.
I.
Think
doubling
your
property
value
should
be
a
red
flag.
D
We
aren't
California
we're
not
even
Atlanta,
we
don't
have
millions
of
people,
we
don't
have
a
tremendously
limited
supply
of
resources
and
land
I
don't
get
how
even
if
a
grocery
store
a
to
me,
there
should
be
a
presumption
on
our
end.
I
mean
this
is
not
y'all's
fault.
I
mean
you're,
doing
a
great
job.
That
sounds
like
fixing
things
when
they
appeal,
but
I
believe
in
the
future.
We
need
to
have
some
sort
of
flagging
system
where
somebody's
property
doubles,
maybe
even
less
than
doubles.
D
We
need
to
nip
that
in
the
bud
before
they
get
or,
and
they
get
upset,
because,
when
you're
doing
an
individualized
analysis
like
with
councilor
Islands
case
where
there
was
a
grocery
sharing
that
type
of
thing,
they
should
never
be
burdened
with
having
to
spend
the
time
to
file
the
appeal.
If
it's
something
that's
blatant
and
obvious,
we
should
have
never
assessed
that
high
and
there
should
be
a
way
of
flagging.
That
I
mean
it
should
be
real
obvious
with
the
ones
there
are.
D
I
do
but
I'd
like
us
to
in
the
future,
come
up
with
a
system
that
nip
this
in
the
bud
before
we
have
a
roomful
of
people,
our
business
owners
and
people
who
are
property
owners
and
folks
who
are
renters
before
they
are
wasting
their
time
and
counsel.
I
want
to
make
sure
they're
not
wasting
their
time
and
that
we're
doing
on
the
front
end.
But
that's
all
I,
say
Frank.
B
I
think
counselor
garret
requestion
had
come
up
earlier
and
we
decided
to
get
back
to
counselors
questions.
I
think
it
would
be
a
good
time.
Maybe
to
hear
for
from
Tyler
I
mean
I
would
be
interested
in
sure
the
citizens
are
interested
in,
for
instance,
surely
beginners
you're
going
through
those
spreadsheets
you
talked
about.
If
you
see
somebody
who's
increased,
a
thousand
percent
I
mean
I,
know,
there's
human
error,
as
you
said,
and
obviously
maybe
he
thought
it
was
something
else
and
ten
percent.
He
just
moved
on
I'd
like
to
know
what
process
you
know.
G
B
A
N
N
I'm
not
sure
I,
think
a
lot
of
the
focus
today
has
been
on
the
negative,
and
one
of
the
things
that
I
would
just
like
to
start
with
is
is
I
tend
to
be
an
optimistic
person.
I
tend
to
focus
a
lot
more
on
the
positive
than
I
do
on
the
negative.
A
lot
of
the
issues
that
I've
seen
some
of
the
issues
that
I've
seen
in
regards
to
some
of
the
appeals
that
have
come
in
that
we've
worked
are
instances
where
they
would
be
what
we
would
call
an
exception,
an
outlier,
so
to
speak.
N
A
lot
of
the
issues
that
we're
seeing
are
not
in
any
way
any
kind
of
a
systemic,
broad-based
viral
infection
of
the
entire
tax
digest.
As
far
as
a
tax
roll,
the
system
that
we
haven't
placed
the
system
that
we
used
as
far
as
IAS
world
and
I'm,
not
a
conversion,
guy
I'm,
a
valuation
guy,
so
I
could
talk
and
talk
in
terms
of
valuation,
not
conversion,
but
some
of
the
issues
that
we've
saw
in
John
mentioned
a
little
bit
briefly
or
a
few
that
we're
in
conversion.
N
N
Otherwise
we
wouldn't
have
being
contracted
to
perform
the
job,
but
it
is
an
interesting
and
it
is
a
challenging
excuse-me
County
at
times
and
in
the
fact
that
you
have
varying
degrees
of
market,
you
have
varying
degrees
of
land
sizes,
you
have
varying
degrees
of
land
uses
and
you
have
varying
degrees
of
property
types,
age
of
property
types
styles
anywhere
from
something
that
was
built
in
2016,
that's
above
the
jr.
Island
Parkway
line
out
to
the
Panhandle.
N
Once
you
go
downtown
into
the
Broadway
historic
district,
you
have
properties
that
are,
you
know,
built
in
the
late
1800s,
so
it
does
present
a
challenge,
but
at
the
end
of
the
day,
the
thing
that
I
think
has
not
been
mentioned
and
I've
been
taking
a
lot
of
notes
as
I've
been
hearing.
The
conversation
is
this
is
the
market,
and
one
of
the
things
I
want
people
to
understand
is:
is
the
values
that
were
placed
on
these
properties,
the
values
that
were
put
as
far
as
these
assessment
values
or
based
on
the
market?
N
This
wasn't
anything
that
I
decided.
This
wasn't
anything
that
John
decided.
This
doesn't
want
anything
that
the
Board
of
Assessors
decided.
This
wasn't
anything
that
the
council
decided.
The
market
decided
the
value
on
those
properties
in
those
neighborhoods.
Now,
when
you
do
a
mass
appraisal
project,
let's
say
you
have
a
hundred
parcels
in
a
neighborhood.
N
Those
parcels
are
looked
at
as
a
group
or
as
a
whole.
Obviously
every
parcel
is
different.
You
may
have
a
different
grade
on
the
property.
You
may
have
a
different
style
of
property.
You
may
have
a
two-story.
You
may
have
a
one-story
when
those
properties
are
valued,
as
John
mentioned
they're
compared
to
similar
properties
in
that
neighborhood.
So
the
sales
in
that
neighborhood
would
dictate
the
value
of
the
land
and
would
also
dictate
the
value
of
the
improvements
based
on
the
sales
in
that
neighborhood
that
were
looked
at
over
a
three-year
time
frame.
N
There
was
over
3,200
sales
that
as
an
office
in
my
crew,
evaluated
that
were
used
valid
sales
that
were
used
to
determine
that
value.
So,
to
give
you
an
example,
we
had
a.
We
had
an
appeal
yesterday
from
a
from
a
taxpayer,
nice
gentleman
called
on
the
phone
talked
to
our
residential
department
manager
and
he
decided
to
come
into
office
and
he
had
a
lot
of
questions.
So
I
filled
the
questions
with
the
property
owner.
Now
he
owns
some
of
the
land
up
above
jr.
Island
Parkway.
N
N
N
We
would
have
never
known
that
by
looking
at
that
in
the
canvas
system
as
far
as
is
world
that
was
brought
to
light
by
the
taxpayer
being
aware
of
his
property,
taking
ownership
in
his
property,
knowing
what
the
proximity
of
his
property
and
knowing
that
he
had
a
restriction,
a
buildable
not
to
build
restriction.
Put
on
his
property
by
the
engineering
department,
which
we
weren't
aware
of
once
we
got
the
appeal
once
the
property
owner
expressed
that
to
us,
we
were
able
to
look
at
that
parcel.
N
Do
the
investigation
which
part
of
the
process
each
of
it
H
in
the
village
appeal,
is
verified
for
accuracy
through
the
process
once
we
realize
that
we
realize?
Obviously
that's
a
no
brainer.
There
should
be
some
type
of
adjustment
that
needed
to
be
placed
on
that
property,
and
it
would
be
anywhere
from
75
to
85
percent,
depending
on
what
the
model
and
what
the
market
said
for
that
particular
neighborhood.
So
that's
just
an
example
of
some
of
the
appeals
that
we're
seeing
let.
B
And
I
excuse
me
Steve.
If
you
could
just
answer
the
real
narrow
question
of
because
I
think
we've
had
a
great
conversation
about
the
appeals
process
and
I'm
sure
we'll
have
some
more
and
we
appreciate
you
being
here
and
you
can
get
up
at
the
end.
Stevens
Council
asked
for
other
questions
certainly
respond,
but
this
particular
question
I
think
seems
to
be
of
concern
before
the
tax
notices
went
out.
B
What
specifically,
did
you
do
to
try
and
catch
a
thousand
percent
increase,
a
500%
increase,
I
mean
I,
would
imagine
and
I
don't
live
your
business
at
all,
but
I
would
imagine,
there's
some
sort
of
process
as
you're
looking
through
these
spreadsheets,
where
you're
looking
for
outliers,
where
you
know
the
mayor
pro-tem
talked
about
hers,
her
house
goes
down,
but
the
next
door
neighbor's
goes
up.
200
percent
I
would
imagine
your
attention
that,
but
maybe
I'm
dead
wrong.
Maybe
you
do
nothing
to
catch
it.
So
tell
us
tell
us
about
that.
Specifically.
A
Went
back
to
that
spreadsheet
Hades
touched
on
earlier,
and
if
you
remember
the
last
time,
I
was
here
mid-june.
We
talked
the
key
issue
at
that.
Time
was
the
notices
and
when
they
go
out
and
have
it
push
back
the
tax
bill,
but
we
started
looking
at
finalizing
values
and
I
apologize.
I,
don't
have
a
timeline
here,
but
that
finalizing
of
values
was
working
through
May
and
we
all
long
thought
it
would
be
finished
at
the
beginning
of
May.
A
But
these
complexities
were
arising
like
we're,
discussing
and
they're
visible
on
spreadsheets,
and
that's
how
we
look
at
what
we
do
in
this
project
that
were
you
know
what
this
isn't.
This
isn't
right
and
if
you
remember
I
mentioned
two
areas
in
town
at
that
time,
one
of
them
was
the
Green
Island
community
and
all
the
variations
of
property
values
out
there.
We
discussed
Lake
View
at
that
time,
but
also
really
these
other
larger
properties
of
your
note.
A
I
want
you
to
if
you're
in
a
standard
subdivision
where
all
the
houses
are
pretty
standard,
those
Lots
should
be
valued
fairly.
Equally,
some
are
a
little
bigger,
a
little
smaller
and
little
variation,
but
and
if
all
the
houses
were
built
within
two
years,
this
house,
it
should
be
very
similar
in
quality.
It's
an
easy
subdivision.
You
take
that
price
per
foot
for
land
and
price
per
foot
for
improvement
and
drop
it
in
that
model
and
boom.
Those
values
are
should
be
very
similar
to
one
another.
It's
easy
to.
A
Do
you
get
something
in
these
northern
County
north
northern
part
of
the
county
we've
been
talking
about
those
are
not
so
easy
to
do
so.
We
looked
at
spreadsheets
and
I
mentioned
earlier.
We
looked
at
spreadsheets
that
had
decreases.
We
look
at
spreadsheets
with
increases
and
we
looked
at
spreadsheets
that
had
no
change
and
I
can't
remember.
A
The
number
29,000
comes
to
mind
being
as
far
as
increases
so
on
that
spreadsheet
were
29,000
parcels
that
increases
from
1%
or
0.01%
all
the
way
up
to
apparently
a
thousand
percent
I,
don't
recall
what
the
top
percent
change
was
and
just
because
it's
a
high
percent
change
again.
Nobody
wants
to
hear
this
or
acknowledge
it,
but
it
doesn't
necessarily
mean
it's
wrong.
A
We
had
a
land
vacant
land
sitting
in
a
subdivision.
He
had
been
assessed
at
a
nominal
value.
His
value
went
up
over
two
hundred
percent,
but
when
we
looked
at
it
and
showed
him
compared
his
lot
to
the
Bay's
of
all
the
other
improvements
he's
right
on
it,
so
that
200%
increase
was
accurate.
Now,
why
was
he
a
fraction
of
that
value?
I
can't
tell
you
that
was
probably
placed
on
the
property
when
the
subdivision
was
developed
and
we
changed
those
values
those
houses
get
put
on
them.
A
We
reassessed
the
land
in
the
house
together,
so
that
was
quite
possibly
the
last
vacant
piece
of
land
in
that
subdivision.
Hadn't
been
changed,
but
we
changed
it
and
it
was
supposed
to
have
been
changed.
So
there
are
instances
where
increases
are
okay,
even
great
increases,
one
hundred
two
hundred
percent-
all
I
can
tell
you.
Is
we
looked
through
these
spreadsheets
prior
to
the
notices
going
out
when
they
went
out
on
a
Friday?
We
had
to
look
I'll
just
say:
lock
the
system
down.
A
A
He
looked
at
all
29,000
properties
on
a
spreadsheet,
just
like
you're
talking
about
and
going
through
and
identifying
some
that
were
because
he
can
group
them
by
neighborhoods
and
neighborhoods.
We've
been
talking
about
and
group
those
and
then
look
at
the
changes,
and
you
can
see
these
anomalies
as
you
put
it
that
are
within
neighborhoods.
That
need
probably
some
additional
consideration.
Something
just
doesn't
look
right,
but
we
don't
go
in
and
just
across-the-board
change
values
during
this
appeal
period.
So
that's
why
I
always
take
you
back
to
this.
A
This
is
the
period
that
the
taxpayer
communicates
with
us
on
what
to
do.
What
what
parcel
to
look
at
then
we
can
go
back
and
look
at
bigger
neighborhoods.
As
I
said
early
in
the
presentation,
neighborhoods
were
there's
a
pretty
large
percentage
of
Appeal
here.
Maybe
we
need
to
look
at
that
whole
neighborhood
and
see
what
was
wrong
if
anything
again,
just
because
it's
higher
doesn't
mean
it's
wrong.
Okay,.
O
And
I'm
not
going
to
I'm
a
weight,
rewatch
I
apologize
for
not
being
in
the
presentation.
My
wife
was
having
the
live,
surgery
and
I
had
to
wait
on
my
my
relief
to
come
before.
I
could
make
the
meeting
this
morning.
So
I'll
call
you
with
some
certificate
reply
the
same
ground
but
but
I.
O
O
Stop
me
in
the
doctor's
office
this
morning
telling
me
that's
precisely
what
happened
and
and
I
just
think
that
you
guys
have
an
almost
insurmountable
task
to
try
to
get
this
right
and
to
try
to
be
fair
to
the
taxpayers
and
to
make
sure
that
we
really
really
are
doing
it
according
to
value.
But
but
it
seems
to
me
that
what
this
highlights
is
we
have
utilized
a
new
technology
to
generate
things
much
much
quicker,
and
if
we
move
at
a
raft
more
rapid
pace,
there
is
a
greater
likelihood
for
more
of
these
anomalies.
O
So
when
I
contact,
you
I'll,
ask
you
my
specific
questions,
but
but
I
do
want
to
implore
Tylar
injuries
and
you
guys
to
try
to
come
up
with
some
procedural
ways
to
maybe
some
checks
and
balances,
because
I
can
see
that
this
would
happen
almost
every
three
years,
as
some
of
these
are
cycling,
cycling.
Back
through
a
couple
of
quick
questions,
you
mentioned
the
approaches
you
use
for
valuation
if
you're
in
a
residential
neighborhood,
and
you
have
a
rental
property
to
use
the
income
approach.
Or
do
you
use
the
more
of
a
comparable
approach?
Historically,.
A
A
That's
listening
to
this.
The
thing
that
we
need
to
have
to
use
an
income
approach
to
value
is
a
gross
rent
multiplier
and
that's
a
bunch
of
gobbly
to
people
that
don't
know
what
that
is,
but
that
that
ratio
relates
income
to
value.
The
only
way
you
can
produce
an
grocery
multiplier
is
to
have
a
sale
of
a
property
that
has
a
tenant
in
it
at
the
time
of
sell.
Only
so
if
it's
sold,
then
we
can
produce
okay.
Well,
it's
sold
for
this
value
and
it
had
this
much
rent.
A
So
then
the
ratio
or
the
rate
gross
rent
multiplied
rate
is
disc.
Then
we
can
take
that
grocery
multiplier
and
apply
it
to
a
property.
You
have
eight
hundred
or
thousand
dollars
in
round.
It
tells
us
what
the
income
approach.
The
value
is:
we're
now
mandated
by
law
to
use
the
income
approach
to
value
when
the
information
is
available
without
that
gross
rent
multiplier.
That
only
comes
from
the
sale
of
a
rented
property
with
a
tenant
in
it
at
the
time
of
sale.
The
only
thing
we
can
use
to
do
an
income
very.
O
Sense
on
a
multi-family
unit,
even
if
you
get
into
a
quadratics
or
small
apartment
units,
but
for
for
single-family
residence,
even
though
whoever
owns
it
now,
maybe
for
the
past
several
years
as
an
investment
property,
there's
always
that
opportunity
that
if
the
property
sold
it
may
revert
back
to
owner
occupy
rect
and
Brighton,
so
it
just
seems
like
what
I'm
trying
to
figure
out
how
we
ended
up
with
some
of
these
rental
properties.
A
lot
higher
and
I
do
want
to
make
a
point.
O
I
know,
there's
some
conspiracy,
theorists
that
think
that
this
was
targeting
non-frozen
properties,
I've
gotten
about
8
calls
and
I've
had
two
from
people
who
did
not
understand
they
were
still
there.
Their
assessment
was
still
frozen
and
their
values
increase.
So
I've
heard
from
a
lot
of
other
folks
who
are
frozen,
who
did
decrease
but
I've
also
I
talked
to
a
guy
this
morning
that
owns
a
lot
of
rental
properties,
a
lot
of
investment
property
and
he
said
asking
what
you
can
appeal.
He
said
well,
I
may
some
of
me
said,
but
it's
broke.
O
I'll
call
you
later
offline,
but
I
am
very
concerned
about
the
fact
that
you
know
Carmen
used
to
say
some
things
don't
pass
the
smell
test,
prime,
and
when
you
have
so
many
properties
with
such
a
large
reduction
in
in
areas
that
are
that
are
attractive
that
are
that
are
actively
moving
in
the
real
estate
market
and
then
to
have
some
others
who
are
in
older
areas
that
just
went
up
so
much
and
without
any
improvement
that
just
I
think
there's
some
opportunities
for
us
to
identify
those
and
maybe
catch
them.
Before
these.
A
Oh,
that's,
ok
and
we
did
catch
a
lot
and
it
doesn't
look
like
it
based
on
some
of
the
conversation
here
today,
about
thousand
percent
increases,
100
percent
increase.
We
caught
a
lot
and
made
adjustments
to
them
a
lot,
but
let
me
also
clarify
just
because
it
produces
income
and
we
do
have
a
grocer
multiplier.
That
doesn't
mean
that's
the
only
approach
to
value
we're
going
to
use,
but.
O
In
some
of
these,
that
I
was
getting
calls
on
and,
of
course,
I
may
eat
my
words
I
hope
not,
but
I
told
him.
I
said:
that's,
that's
just
clearly
a
error.
You
need
to
appeal
that
because-
and
it's
this
counselor
I
was
talking
about
the
gentleman
with
a
lake
I
mean
that
that
lake
in
three
years
did
not
improve
in
value
from
you
know:
thirty
thousand
dollars
to
three
hundred
thousand
dollars,
I
just
I
just
and
I
know.
O
A
P
B
We
have
mouth
counselor,
good.
J
J
A
C
A
Mentioned
a
circumstance
where,
if
we
had
a
large
percentage
of
properties,
appealed
in
a
neighborhood
or
a
subdivision,
and
but
not
all
of
them
appeal
to
a
10
or
20%
appeal
and
through
working
those
appeal,
we
saw
that
you
know
what
there's
something
funny
about
this
land
rate.
Let's
look
at
the
land
rate
in
that
subdivision,
because
it
ten
of
them
are
like
that.
There's
a
good
probability
that
maybe
some
more
like
that.
A
So
look
at
all
this,
so
we
can't
file
an
appeal
for
you,
but
what
we
can
do
if
we
find
a
clerical
error.
If
we've
made
some
type
of
mistake,
we
can
fix
that
mistake.
Now.
We
can't
change
a
final
value
that,
by
changing
that
value,
it
hurts
the
taxpayer.
Does
that
make
sense,
so
it
doesn't
make
sense
we
we
can
only
change
our
opinion
of
value
if
it
helps
the
taxpayer.
A
So
if
we
find
that
you
know
what
we
appraised
you,
ten
thousand
but
your
property
on
further
review,
it's
worth
200,000
and
it
really
is.
We
can't
issue
you
a
new
notice
for
$200,000.
We
can't
go
up
matter
of
fact
when
you
appeal
your
property
and
boy
I
hate
to
start
speak
in
generalities
when
you
file
an
appeal.
The
law
says
that
your
value
is
either
going
to
stay
at
what
it
is,
or
it's
going
to
go
down.
But
it's
not
going
to
go
up.
A
We
I
mean,
and
it
kind
of
makes
sense
right.
We
can't
just
file
appeals
for
everybody,
it's
our
statutory
right
to
file
an
appeal,
and
it
somebody
spoke
about
the
burden
of
filing
an
appeal
or
the
burden
of
coming
here
today.
It
may
take
time
out
of
your
day
to
do
these
things,
but
that's
your
right.
Okay,.
J
J
A
J
J
L
A
But
they
don't
have
to
pay
that
till
it's
due,
so
you
don't
have
to
pay
85
percent
of
your
taxes
from
our
assessment
notice
to
file
an
appeal.
Okay,
your
taxes
are
due
when
the
Tax
Commissioner
sends
you
a
bill
and
it
will
say
December
1,
that's
when
the
85
percent
are
due.
If
your
property
is
still
under
a
pill,
we
may
have
settled
that
appeal.
It's
July
now
we're
working
appeals.
Now,
okay,.
J
A
A
You
know
I
think
it
goes
back
to
the
thousand
to
four
thousand
example.
If
we're,
if
there
is
an
anomaly
or
if
there's
some
type
of
oversight
and
those
values
comes
back
down,
then
that's
what
it
is.
If
we
look
at
it
and
there's
no
oversight
that
value
stays
where
it
is
then,
and
then
they're
running
into
well,
I
can't
afford
the
taxes
on
that
piece
of
property.
Anymore.
I
think
that's
a
personal
decision
on
what
you're
going
to
do
with
that
property.
There's
no
there's
no
decision
on
our
end.
It's
what
I
meant
one.
J
A
We're
simply
talking
about
individual
assessments
at
this
time
and
that
time
period
the
August
14th
that
ends
the
appeal
period
and
will
still
receive
them
in
the
mail
the
following
week.
As
long
as
they're
postmarked,
August
14th,
that's
a
timely
filed
appeal
and
it
will
go
into
the
system
and
we'll
work
it
as
far
as
the
digests
getting
to
the
Tax
Commissioner
and
the
Tax
Commissioner,
taking
that
to
Atlanta.
That's
her
timeframe.
It's
her
time
schedule
I,
know
she's
already
briefed
at
once
to
this
to
y'all,
so
I,
don't
speak
for
hers.
J
K
You
Mary
John,
just
to
clarify
I,
want
you
to.
You,
said
something
early
on
about
European
that
it
went
down
and
that
you
plan
to
appeal,
because
in
next
couple
of
years
you
were
looking
to
sell
your
house
and
when
Mayor
Pro
Tem
Pugh
talked
about
her
downgrade.
You
said
it
doesn't
have
anything
to
do
with
the
value.
So
don't
worry
about
that.
But
yet,
when
you're
getting
ready
to
sell
your
house
you're
going
to
be
able
to
try
to
get
it
up,
so
can.
A
I
explain:
would
you
please?
Yes,
sir?
Yes,
when
I
got
my
notice
of
assessment,
I
looked
at
it,
I
said
wow,
that's
love,
put
it
back
in
the
envelope,
slid
it
over
to
the
section
of
the
kitchen
counter
that
collects
all
that
stuff
and
had
no
intention
of
appealing
spoke
to
my
wife
later
that
day
and
she
said
well.
If
it's
that
low,
we
won't
be
able
to
sell
it
for
what
we
think.
It's
worth
and
I
said
no
honey.
A
It
doesn't
work
that
way
and
it
doesn't,
but
she
represents
a
collection
or
a
percentage
of
society
that
says
that
value
does
matter.
I
know
as
an
appraiser,
that's
been
in
the
mortgage
business
transaction
for
25
years.
It
doesn't
matter
at
all,
but
it
matters
to
some
right.
So
if
it
mattered
to
you,
you
wouldn't
pay
me
more
than
what
it's
a
sense
for,
even
if
that
was
wrong,
you
just
wouldn't
there
are
some
people
that
won't
so
when
I
said
I'm
going
to
go
ahead
and
appeal
to
get
it
up.
A
I'm,
anticipating
that
minority,
in
my
opinion,
that
minority
percentage
that
the
populace
that
says,
that
is
the
value
of
your
house.
So
that's
why
I'm
going
to
appeal,
but
I
will
stand
here
today
and
you
can
ask
anybody:
that's
in
the
business
doesn't
have
anything
to
do
with
the
appraisal
of
your
home
for
the
mortgage
or
the
mortgage
or
the
offer
or
the
counter
or
anything
like
that,
but
that,
if
that
explains,
why
I
made
the
decision
to
appeal,
then
I
took
another
look
at
that
H
account
and
noticed
the
change
there.
K
You
got
a
backlog
and
you're
not
going
to
get
through
by
the
end
of
the
year
or
something
like
that.
At
what
point
does
the
Tax
Commissioner
take
this
information
to
the
Department
of
Revenue
I
mean?
When
does
she
decide?
Okay,
this
is
the
drop-dead
date.
I've
got
to
get
this
up
there
or
or
do
you
not
deliver
her
the
information
until
you
complete
the
appeal
process?
Somehow,
how
does
that
work.
A
A
Just
say
six
down:
okay,
six
thousand,
as
I
said
earlier,
we
have
already
begun
to
work
the
appeals
and
to
settle
some
of
them,
so
the
I
believe
I
hate.
Speaking
for
her
I
believe
the
tax
commissioners
said
she's,
taking
the
digest
to
Atlanta
October
1.
Does
that
sound
right,
I
think
that's
the
date
she
used.
That's.
K
A
She
say
when
she
was
taken
inside
mr.
lang.
Do
you
recall
I,
don't
recall
that
date
as
well,
but
there's
a
date
take
it.
If
we
have
introduced
the
appeal
number
below
8%,
she
can't
take
it
to
Atlanta,
so
those
that
that's.
Why
we're
working
on
that,
in
anticipation
of
them
getting
to
a
higher
amount
and
some
the
highest
to
date
that
my
boss,
Miss
Middleton,
said
it
was
about
mm
highest.
We've
ever
had
normally
in
the
hundreds.
So
at
six
thousand
that's
three
times
the
highest
amount
we've
ever
had.
A
We
may
get
there.
I
have
no
indication
right
now
that
we
will,
if
you
multiply
159
5860
times,
you
know
seven
weeks,
it's
just
not
going
to
be
there
we'll
get
more
probably
by
week,
as
this
goes
through
the
appeal
period.
I,
don't
think
we'll
get
there,
but
if
we're
do
I
assure
you
we'll
be
all
hands
on
deck
working.
Those
appeals
trying
to
get
them
below
that
intéressant,
so
the
digests
will
not
be
delayed.
A
A
A
2,000
number
was
the
highest
amount
of
Appeals.
We've
ever
had
total
in
total
in
whatever
that
we're
at
150
I've
you've
used
one
who
did
I
thought
it
said
159
if
I
said,
158
I
think
that
number
last
night
was
159
when
I
looked
they'll
be
more
today
by
last
Friday,
it
was
122
so
a
day
later
is
37
molt.
So
you
know,
if
you
multiply
that
times,
45
I'm,
not
that
quick,
I,
don't
know
what
that
number
is,
but
I
don't
think
it's
6,000.
A
So
again
we're
going
to
do
everything
we
can
to
work
these
Appeals
as
they
come
in
and
get
them
reduced
or
remain
the
same.
Those
are
two
options:
no
change
or
reduction
and
then
get
those
notices
back
out
to
the
taxpayers.
They
then
have
if
it
was
a
reduction,
they
have
30
days
to
decide
if
they
want
to
accept
that
reduction
or
continue
on
with
their
appeal
and
as
they
continue
on,
they
go
to
the
Board
of
Equalization.
Those
boxes
that
were
talked
about
earlier,
whatever
they
selected
is
the
route
they'll
go
after.
K
One
more
question
mayor
did
one
gentleman
that
I
talked
to
had
property
that
was
assessed
two
years
ago
and
he
did
not
agree.
Appealed
went
through
the
board
of
equalization.
It
was
found
in
his
favor,
so
it
was
corrected,
but
would
this
notice
going
out?
It
was
increased
past
what
he
had
won
in
the
appeal
from
the
Board
of
Equalization.
K
A
For
that
type
situation,
end
of
the
rules-
299
C
45
to
9
and
C-
stated
that
if
you
file
an
appeal
and
then
an
appeal,
a
value
is
determined
by
the
board
of
equalization
that
and
it's
agreed
upon
by
the
taxpayer.
That
value
is
for
that
current
year
and
two
years
to
the
future.
So
the
next
two
years.
So
if
they
file
an
appeal
for
the
15
value,
it
would
be
15
the
current
year
and
16
and
17
that
value
should
be
frozen
at
that
BOE
value.
A
So
if
we
send
a
notice
in
the
third
year
that
changed
that
value,
that
is
an
appeal
that
they
should
appeal
that,
because
their
notice,
their
value
should
be
what
it
was
the
prior
two
years.
If
they're
in
the
third
year
of
that
BOE
value,
it
should
remain
the
same.
It
should
not
have
gone
gone
up.
So
every.
A
A
A
D
E
I
guess
was
a
good
lesson
and
democracy
today.
Yes,
sir,
but
I
do
really
appreciate
the
candor,
the
demeanor,
the
professionalism,
the
attitude
I.
Think
it's
being
handled
well
today
and
I.
Think
everybody
understands
aside
we're
working
and
we're
understanding
side.
You
guys
are
working
on
it
that
doesn't
negate
any
of
the
feelings
or
how
we
might
perceive
thing
and
proceed
matters
or
understand
how
things
might
the
complexity
a
matter
of
the
matter,
but
I
got
a
couple.
Questions
here
and
finishing.
E
A
lot
of
people
are
alone
consistent
schedules
as
far
as
paying
taxes
and
all
and-
and
you
know,
in
all
ways-
you
know
we
get
some
of
these
appeals
that
come
to
us
all
the
time
through
the
Tax
Commissioner.
We
have
to
deal
with
them
and
sometimes
people
don't
get
their
note
for
whatever
reason
they'll
get
their
notices.
What
will
throw
out
the
ones
that
just
they
might
not
get
their
notice?
They
might
not
be
aware
of
this
situation.
E
They're
just
not
in
to
know
what's
happening
here
and
all
of
a
sudden
they
experience
a
big
change.
What
is
the
tax
assessor's
office
going
to
do
with
that
part
of
the
citizenry
that
might
come
in
potentially
come
in
to
your
office?
Is
it
is
strictly
by
the
books
here,
or
is
there
going
to
be
some
lenience
in
you
in
those
cases?
Well,.
A
I'm,
not
an
attorney
and,
as
you
know,
mr.
Lomax
can
certainly
stand
up
and
talk
about
that
side
of
your
question.
But
the
mandated
45
day
period
is
they,
and
that
is
the
extent
of
their
appeal
period
if
they
didn't
get
a
notice.
For
example,
let's
say
for
whatever
reason
we
get
all
the
mail
that
gets
rejected
by
the
post
office
that
gets
returned
to
sender.
We
get
that
back.
We
get
it
back
in
several
different
lists.
A
If
there's
a
forwarding
address
we'll
forward
that,
but
the
kind
of
some
people
refer
to
the
notices,
courtesy
sounds
a
little
harsh
when
you
consider
what
they're
really
saying
is.
You
should
be
aware,
as
the
property
owner,
that
you
have
an
assessment
notice
out
there
and
if
you
don't
get
it
in
the
mail,
you
need
to
come
to
the
tax
assessor's
office
and
get
it
now
that
seems
harsh
to
me,
especially
considering
some
of
the
elderly
customers.
We
may
have
you
know
25
years
ago,
when
I
praise
property.
A
So
we
try
to
give
them
alternatives
and
the
best
alternative
is
our
office,
because
every
forum
we
have
is
in
our
office.
We
realize
that
people
can't
use
the
computer
so
will
assist
them
even
if
they
don't
know
how
to
fill
out
the
formal
system
and
filling
out
the
form,
except
for
the
indicated
value
we're
going
to.
Let
them
come
up
with
that
on
their
own.
The
will
assist
them
in
any
way.
We
can,
but
hopefully
we're
getting
the
word
out
enough
to
know
that
notices
are
on
the
street.
A
If
you
don't
have
one
call
us,
we
have
a
way
to
check
a
list
to
see
if
you're,
one
of
the
people
who
had
a
return
notice.
We
even
put
that
list
out
there
for
people
to
see
on
our
website,
but
you're
still
required
to
pay
or
you're
still
required,
not
to
pay
our
bill
but
to
pay
the
tax
commissioners
bill.
Even
if
you
didn't
get
it
and.
E
What
kind
of
understanding,
or
are
you
going
to
as
a
tax
assessor's
office,
going
to
give
the
citizens
having
to
go
through
this
process
that
we're
talking
about
that
the
confidence
or
this
body?
The
confidence
that
you're
going
to
try
to
do
your
best
to
keep
the
costs
down
and
work
with
the
citizenry
out
there
to
get
to
what
would
be
a
fair
and
equitable
agreement
on
these
matters?
Well,.
A
I,
don't
know
how
I
can
give
you
my
utmost
confidence
that
that's
exactly
what's
going
to
happen,
as
I
mentioned
earlier,
I'm
involved
with
every
appeal,
I
see
it
before
our
Board
sees
it.
So
once
my
staff
finishes
their
work
and,
for
example,
their
work
may
be
taxpayer
filing
appeal,
they're
going
to
try
to
negotiate
and
work
with
that
taxpayer,
especially
if
there's
some
kind
of
fluke
that
happened,
a
code
didn't
get
put
in
or
was
in
it
shouldn't
have
been
in.
We
don't
want
to
go
to
court.
A
I,
don't
want
to
go
to
the
BOE
unless
we
just
can't
come
to
a
mutual
agreement
on
the
value
of
the
property
and
I've
run
into
people
like
that,
doesn't
matter
what
I
say,
how
right
or
wrong
I
think
I
am
they're
right.
You
know
what
that's
why
we
go
to
the
Board
of
Equalization
to
let
a
three-member,
Board,
decide
who's
right.
I
have
my
support.
They
have
their
support,
sometimes
sometimes
just
what
they
believe.
It's
just
not
worth
that!
That's
what
they
say.
It's
not
worth
it.
E
And
and
again
I,
thank
you
for
for
your
patience
today
and
last
question
is
the
you
know.
It
seems
to
me
that
the
Board
of
Equalization
might
be
asked
to
do
a
little
bit
more
work
this
year.
What
kind
of
provisions
have
we
discussed
or
is
there
any
thought
been
given
to
compensate
these
individuals
more
call
it
overtime,
but
to
help
them
through
this,
fiscally
small
there's
going
to
be
some
long
hours
and
and
I'm
not
sure.
E
A
They
get
paid
a
daily
rate
there.
Let
me
reiterate:
we
have
no
control
or
involvement
with
the
Board
of
Equalization,
they
are
controlled
by
the
clerk
of
the
court,
so
that
is
completely
their
side
of
this
were
separated
for
a
reason
we
want
them
to
come
to
their
conclusion
without
being
part
of
us,
we're
not
connected
mayor's.
B
To
ask
Angelica
or
Pam
I
know
that
we
knew,
of
course,
this
process
was
undergoing,
so
I
assume
that
Betty
and
the
board
had
it
in
their
budget
in
their
budget
requests
for
well,
I
guess
for
the
appeals.
Excuse
me
wouldn't
come
through
your
budget.
It
would
come
through
yeah.
Let's
get
this
right
here.
Would
it
be
in
the
clerk's
budget
or
actually
I,
know
they're
appointed
by
the
grand
jury
process,
so.
Q
B
Q
B
B
It
could
be
those
alternates
who
are
trained
and
since,
when
somebody's
on
vacation
or
sick
or
whatever,
maybe
they
can
create
their
own
panel
or
you
know
they
could
get
everybody
on
board
and
do
something.
But
she
would
know
that,
and
she
also
would
know
what
her
budget
currently
is
and
what
potential
impact
they
have
well.
Q
We
know
that
we
would
have
funded
the
three
panels
and
that's
why
I
made
mention
if
they
want
to
expand
the
number
of
panels.
I
know
that
we
would
not
have
funded
that,
and
if
we
get
to
that
point
that
there's
a
need
for
more
than
three
panels,
then
we
would
be
talking
about
what
that
would
cost
and
where
it
will
come
from.
Mr.
E
B
P
A
A
P
To
get
involved
in
specific
cases,
but
here
the
number
of
appeals
here,
the
number
that
we've
able
to
address,
so
we
can
get
a
feel
for
where
we
stand.
Yes,
sir
we've
been
able
to
clear
up
as
a
or
a
number
this
many
cases
that
have
come
in
just
so.
We
get
a
feel
for
where
we
are
I,
don't
know
why
we
could
okay.
Thank
you.
B
C
B
Would
encourage
you
all
so
that
when
we
alert
the
clerk
of
the
Superior
Court
about
this,
it
may
be
useful
for
you
all
to
chat
with
her
and
tell
her
give
her
the
benefit
of
this
conversation,
so
she
can
better
hone
the
information
we
like
to
hear
Cyril.
Okay,
all
right!
Well,
thank
you!
So
much
again,.
C
B
Move
on
with
that-
and
we
again
appreciate
your
time-
don't
go
too
far,
because
we
may
may
need
you
back
soon
with
that
we're
going
to
turn
it
over
to
the
city
attorney
for
her
to
continue.
She
was
midway
through
her
agenda,
as
you
will
know,
and
thank
you
all
the
rest
of
you
all
citizens
for
coming
out
today
and
those
who
are
watching
I've
been
receiving
texts.
A
lot
of
citizens
have
been.