The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-09-11
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.
10. 1O2.

No. 1O2.
Act to regulate the return and as
sessment of property for tsxatioll
in this state, to fix the time for the
annual opening and closing of tho
tax digest in the several counties
in this state; to create and provide
for county boards of tax assessors
in each county; to fix tneir qualifi-
cations and compensation. to pro-
vide for their appointment and re
moval and term of Office, and to de-
fine their duties and powers, and
oath Of office; to provide for just
and adequate returns Of propert.
for taxation and secure the equita-
Bile valuation thereof and provide
a 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 ofieej to fix
his compensation and provide for
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 /. 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 shall
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 present
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 IA of this
act. When the tax returns of any
county are finally adjusted and fixed
as provided by said section IA Of this
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 to
the tax collector and ordinary Of the
county as now provided by law The
individual returns made by taxpayers
to the tax receiver, shall be for prop
erty held and subject to taxation on
the first day of January, previously
Sec. 2. Be it further enacted by
the authority aforesaid, that there
shall be arGl is hereby established in
each of the several counties Of this
state, board of county tax assessors.
Said county board shall consist OF
three members to be appointed by the
board Of county commissioners, or by
q majority thereof, or by the ordi-
nary in counties which have no board
of county commissioners. The order
making such appointment shall be
Zgularly entered upon the record OF
the superior court of the county, and
a certificate from the clerk of the SUI
perior court reciting said order, and
that such person has taken the oath
required by law, shall constitute the
eornTnission of the members of such
county boards of tax assessors and no
other or further form of commission
shall be required.
Sec. 3. Be it further enacted by
the authority aforesaid, that the mem
bers Of said county board of tax as
SCISSORS shall be appointed for a term
Of six years and to continue until
their successors are duly appointed
and qualified, provided that the first
appointment under this act shall be
eof one member for two years, one
member for four years and one mem
Der for six years, and thereafter the
members shall be appointed for term
of six years except in cases of an ap-
pOintment to fill an existing vacancy.
In case of a vacancy in said county
board at any time; caused by death,
resignation, removal or otherwise,
The vacancy shall be filed and the ap-
pointment shall be made for the re
mainder Of the unexpired term in the
same manner as herein provided for
the appointment of the members Of
HE said county board. The first APP
pointment Of the members Of said
beard in the several counties, shall
be as soon as practicable after the
passage Of this act and they shall be
appointed for terms Of Office respec-
lively, beginning the first day Of
January, 1914
Sec. 4. Be it further enacted BY
the authority aforesaid. that no per.
son shall be qualified to serve as a
member Of said county board Of tax
assessors who is not freeholder and
3 resident Of the county; and Il any
member Of said board at any tilne
ceases 20 possess these qualifications
4 shall operate to vacate his Office,
and the vacancy shall be filed in the