Cochran concerned over maps and aerials budget line item


BLUE RIDGE, Ga. – Chief Appraiser Dawn Cochran expressed concern to the Fannin County Board of Assessors over the maps and aerials line item of the assessors budget at the board’s June 7 meeting.

Currently, the line item shows an over-budget amount of $7,524.11 due to an $8,000 payment to, the department’s public access tax records website, and a $23,524.11 amount paid for this year’s update of the countywide aerial photography mapping. The budget appropriation this year for maps and aerials is $24,000.

The mapping update was completed earlier this year using LiDAR (Light Detection and Ranging) technology, which produces high-resolution 3D imaging by using laser returns reflected from the earth’s surface back to a GPS-monitored aircraft.

Last year, prior to the approval of the mapping project, several county departments that will utilize the mapping technology as well as the municipalities of Blue Ridge, McCaysville and Morganton and utility entities all agreed to equally share the cost of the mapping and reimburse the assessors department upon completion of the project.

At Thursday’s meeting, Cochran explained while all of the county departments and outside entities have sent their reimbursement payments to the county, the reimbursement amount, which totals over $19,000.00, has yet to be credited to the assessors budget, leaving the aforementioned over-budget amount on paper. Once credited back to the assessors’ budget, an amount of approximately $12,000 would still remain in the maps and aerials line item, according to Cochran.

“I feel like we owe it to the tax payers to not be out of line, not be in the negative,” Cochran told the Board of Assessors.

She also said there would be additional expenditures throughout the rest of the year that would need to be deducted from the maps and aerials line item.

Also, Cochran stated the assessors were scheduled to be on the agenda at the next Board of Commissioners meeting June 12 to speak with the commissioners about the issue.

“I understand that there’s more (county) departments that are having kind of the same issue. It’s not just this department,” Assessor Troy Junnier said. “So it might be something that Robin (Gazaway, county finance director) is doing that – I don’t know – might makes things easier for her to track, but if that’s the case, it needs to be put to all the department heads that ‘This is what we’re doing and this is how it’s going to work.’ But then everything needs to flow correctly anyway.”

Referring to the Board of Commissioners, Cochran added, “They can make these things disappear at the end of the year at audit, but you’re at one person’s mercy that that get’s done. And so, I don’t feel comfortable with that, so I’ve kept you all a running total of what you’ve really spent versus haven’t. It’s been really time-consuming trying to keep both books, and the longer we do this, the more out-of-whack this is going to get.”

Cochran also shared with the assessors the results of the Georgia Department of Audits and Accounts 2017 sales ratio study. The report studied a total of 322 samples from the county.

According to the study, the overall ratio for Fannin County stood at 38.36. This falls within the 36.00-to-44.00 range that is mandated by the Georgia Department of Revenue.

However, Cochran did note that the county’s coefficient of dispersion (COD) for residential property was high. The COD measures the uniformity within a classification or type of property.

The residential COD, according to the study, was 18.21 for 2017. Cochran explained this number should be 15.00 or less for residential property. For agricultural, commercial, and industrial, the COD was 18.17, 18.16 and 18.16, respectively, all of which fall in line with the state-mandated number of 20.00 or less.

“So, what the state will do, is they’ll send us a letter out once they get this audit, which is turned over to them. They’ll send a letter saying, ‘You need to take a look at your COD on the residential level. You have three years to look at this and go from there,’” Cochran told the assessors. “So, COD is what I was telling you all that, with rural land getting a little out of line, I knew this was probably heading that direction. There is evidence that rural land (revaluations) must be done next year.”

Despite the trouble with the residential COD, Cochran was optimistic of study. “I feel good about it … under the circumstances and the sheer number of sales that we’ve had,” Cochran said.

Cochran also presented the assessors with a consolidation value sheet for 2018, which essentially categorizes the parcel count, acreage and 40 percent value of the entire county property tax digest for the year. According to the information, the total gross taxable value for the county in 2018 stands at $1,685,565,308.

The chief appraiser told the assessors the digest increased by $42,442,741 over last year.


Fetch Your News is a hyper local news outlet that attracts more than 300,000 page views and 3.5 million impressions per month in Dawson, Lumpkin, White, Fannin, Gilmer, Pickens, Union, Towns and Murray counties as well as Cherokee County in N.C. FYNTV attracts approximately 15,000 viewers per week and reaches between 15,000 to 60,000 per week on our Facebook page. For the most effective, least expensive local advertising, call 706-276-6397 or email us at


Jason Beck

Born in Merrillville, Indiana, raised in Cleveland, Tennessee, and currently resides in Copperhill, Tennessee. Graduated from Bradley Central High School in 1996 and attended the University of Tennessee at Chattanooga, eventually earning a B.A. and M.A. in English. Hobbies include hiking, camping and fly-fishing. Interests include baseball, hockey and cliff jumping. - Dedicated to serve the needs of the community. Provide a source of real news-Dependable Information-Central to the growth and success of our Communities. Strive to encourage, uplift, warn, entertain, & enlighten our readers/viewers- Honest-Reliable-Informative.

News - Videos - TV - Marketing - Website Design - Commercial Production - Consultation

Search - Citizen Journalists - A place to share “Your” work. Send us “Your” information or tips - 706.276.NEWs (6397) 706.889.9700

Back to Top