The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-10-30
TAX EQUALIZATION
OBJECT OF new BILL
County Board Of Tax Assessors
Sworn to Perform Duties
MUST Be FREE HOLDERS
State Tax Commissioner VIII Make
Annual visit to Every County In
state to See That Proper Tax Re-
turns are Made by Individuals.

State to See That Proper Tax Re.
turns are Made by Individuals.
x No. 102.
Act to regulate the return and as
sessment of property for taxation
in this state, to FIX the time for the
annual opening and closing OF the
tax digest in the several counties
in this state; to create and provide
for county boards Of tax assessors
in each county; to fix t1eir qualifi-
cations and compensation. to pro-
vide for their appointment and re
noval and term Of Office, and to de-
fine their duties and powers, and
oath Of Office; to provide for just
and adequate returns of PROPERTY
for taxation and secure the equita-
Bic valuation thereof and provide
q method of arbitration for the adj
justment Of differences, and fix the
powers and compensation of said
arbitrators; to create the Office Of
state tax commissioner and provide
for his. appointment, qualification
and term and oath of Office; to fix
his compensation and provide fer
his clerical and other necessary ex-
penses; to define his powers and du-
ties: to provide for the supervision,
regulation and correction by him of
the county tax digest, and for other
purposes.
Section 1. Be it enacted by the
general assembly of the state of Geor-
gia and it is hereby enacted by the
authority of the same, that the sew
eral tax receivers Of this state shah
open their books for returns of taxes
on the first day of February and shall
close the same on the first day of May
of each year, and within ten days
thereafter it shall be the duty Of the
tax receiver Of each county to presen,
the tax returns Of the county for the
current year to the county board OF
tax assessors created by this act. for
the purpose herein contemplated and
provided. The tax receiver shall not
transmit copies of his. tax digest to
the tax collector and an ordinary OF
the county until after the same shall
have been finally received and cor
rected to conform to The final findings
of the state tax commissioner under
the provisions of section Il of this
act. When the tax returns OF any
county are finally adjusted and fixec
as provided by said section 14 Of thy
act, the tax receiver shall forthwith
send one copy of the revised and cor
rected county tax digest to the comp.
troller-general and one copy each .tc
the tax collector and ordinary of ths
county as now provided by law. Ths
individual returns made by Taxpayers
to the tax receiver, shall be for prop.
erty held and subject to taxation OF
the first day of January, previously
Sec. 2. Be it further enacted b
the authority aforesaid, that there
shall be ard is hereby established Il
each of the several counties of Thu!
state, a board Of county tax assessors
Said county board shall consist Q.
three members to be appointed by thu
board Of county commissioners, OF b!
a majority thereof, or by the ordl
nary in counties which have no boar'
OF county commissioners. The; orde'
making such appointment shall b
regularly entered upon the record o
the superior court of the county, ant
a certificate from the clerk of the su
perior court reciting said order, an,
that such person has taken the oatl
required by law, shall constitute tn
commission of the members Of suci
county boards of tax assessors and n
other or further form Of commission
shall be required.
Sec 8. Be it further enacted b,
the authority aforesaid, that the mem
bers Of said county board of tax as
SCISSORS shall be appointed for a tern
of six years and to continue unit
their successors are duly appointe
and qualified, provided that the frs
appointment under this act shall b
of one member for two years, on
member for four years and one mem
Der for six years, and thereafter tn
members shall be appointed for a teri
of six years except in cases of an ap
pointment to fill an existing vacancy
In case Of vacancy in said count
board at any time, caused by deatl
resignation, removal or otherwise
the vacancy shall be filled and the ar
pointment shall be made for the re
mainder of the unexpired term in tn
same manner as herein provided 70
the appointment of the members 6
the said county board. The first az
pointment of the members of sal
board in the several counties, sha
be as soon as practicable after tn
passage of this act and they shall
appointed for terms of Office respeC
lively, beginning on the first day
January, 1914.
Sec. 4. Be it further enacted b
the authority aforesaid, that no pei
son shall be qualified to serve as
member of said county board Of ia
assessors who is not a freeholder an
a resident Of the county; and if an
member of said hoard at any tin