At the Aug. 1 meeting of the Hall County Board of Equalization, developer Ray O'Connor said he was disappointed that no one from Hall County made an effort to contact him about the results of a protest he had filed.
 At the meeting, O'Connor talked about 16 duplexes in the Francis Subdivision. O'Connor manages the units, which are owned by retired attorney Bill Francis and his family.
 When valuations were sent out this year, O'Connor noticed that four of the duplexes had decreased in value by $28,050. But the other 12 duplexes increased in value by $1,127,605.
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 "How can we be over $1 million difference with a property that sits right next door to each other?" he told the board. The rents are basically the same, he said.
 O'Connor said that when he met with a referee, the referee didn't understand the increase either.
 O'Connor showed his protest forms to a helpful woman at the Hall County Assessor's office. She printed out a document showing that the referee had lowered the value to what it had been. So O'Connor informed Francis that he'd won his protest.
 But O'Connor later learned that his protest had been denied because he had neglected to write a word on his property valuation protest form. He should have written "equalization" on the section of the form asking for reasons for requesting a valuation change. Not writing the word, O'Connor admitted, was his mistake.
 But O'Connor felt someone from the county should have contacted him.
 According to state law, "Counties may make reasonable efforts to contact protesters who have timely filed a protest but have either filed incomplete information or not used the required form."
 Hall County Assessor Kristi Wold told O'Connor she didn't change the valuation, he said. She also said it was the county clerk's responsibility to notify him, he said.
 If he had been notified, O'Connor believes he still would have had time to write the word "equalization" on the form.
 Because of the decision, O'Connor figures that he owes Francis $23,862, which he will pay him. It is his responsibility, as manager of the property, "to make it right," O'Connor told the Board of Equalization.
 O'Connor still hasn't received any notification on the issue from the county, he said.
 At this point, O'Connor knows nothing can be done. "But I think we really need to take a look at the procedures in the future, so that this doesn't come up again," he said.
 O'Connor said the Hall County Board of Equalization did nothing wrong. The board members, who also comprise the Hall County Commission, simply followed state law, he said.
 But he feels someone with the county should have made a reasonable effort to notify him. "There was no effort made at all," he said in an interview.
 Members of the Board of Equalization apologized to O'Connor.
 At the meeting, Hall County Deputy Assessor Mandy Pfeil pointed out that this year was "a complete disaster," because of all the protests filed.
 But she noted that people from the assessor's office weren't the only people who attended a training session to learn about changes in the protest procedure. At least one Hall County Commissioner attended the training, as did several other county officials, including the Hall County treasurer, clerk and attorney, she said.
 So all of the blame shouldn't be put on the assessor's office, Pfeil said.
  This is the second year that protesters have had to use Form 422 or 422A to file a protest, Pfeil said. O'Connor used Form 422. Until the Legislature took action, paperwork requirements were not as rigid. In an interview Monday, Pfeil said the number of protests this year was the highest it's been in her 15 years in the assessor's office.
 Pfeil said she understands O'Connor's complaint, which probably should have been handled differently, she said.
 But there were so many protests and so much going on "that we just honestly didn't have time to look at it," Pfeil said.
 John Wolf also spoke to the Board of Equalization on Aug. 1. He is one of four owners of Piccadilly Apartments.
 In 2019, the Piccadilly land and buildings were valued at about $3.7 million. In 2020, the value of the property rose to about $7.5 million. He appealed the decision three years in a row to the Tax Equalization and Review Commission (TERC).
 Prior to going to trial, a representative of the Hall County Attorney's office offered to settle on a $6 million figure. Wolf agreed to $5 million.
 On Nov. 29, 2022, TERC entered an order setting the value of the Piccadilly Apartments at $5 million. Before March 1 of this year, the value was raised to $7 million.
 After Wolf filed a protest, a referee told Wolf that he would recommend to the board that his protest be approved, meaning it would stay at $5 million.
 Wolf's office failed to list a reason for asking for a valuation change. But the referee had the information, Wolf said.
 Like O'Connor, Wolf said he's not been notified if his protest has been dismissed.
 Board chair Ron Peterson encouraged Wolf to appeal the decision. He also said the Legislature needs to take action on the issue.
 The Wolf case was what's called a consent judgement. The parties came to an agreement on a value of $5 million. That compromise figure, accepted by TERQ, was for 2020, 2021 and 2022.
 After that period, the land went back to its regular value, Pfeil said Monday.
 During his talk on Aug. 1, O'Connor asked if Hall County ever considers capitalization rates. Peterson responded that the referees do. When people meet with them, the referees ask for income information, Peterson said.
 Wolf also said that for property that generates income, cap rates should be used.
 At the Aug. 1 meeting, Pfeil said her office doesn't have enough people to ask property owners about cap rates and rent. Her office doesn't have the budget to hire the six or seven more people who would be needed, she said.
 The people in the assessor's office were just doing their jobs, she said. "Everybody's making it seem like we're these horrible, horrible people," she said. "We just do what we have to do."