reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-203 - Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal

(a)
Whenever the commissioner issues an execution against any defaulting tax collector or tax commissioner and the sureties on his official bond, as set forth in Code Section
48-5-201
, the tax collector, tax commissioner, or any surety on his bond at any time after the issuance of the execution and before a sale thereunder may file an affidavit of illegality to the execution. The affidavit shall state any matters of defense which would be available in denial of either the alleged default or of the amount of the default as stated in the execution and shall be returned to be tried in and disposed of by the superior court of the county in which the tax collector or tax commissioner held office in the same manner as provided by law for the trial and disposition of such issues generally.
(b)
Code Section
9-13-128
, authorizing the jury to assess damages for delay upon the trial of an issue formed on an affidavit of illegality, shall be applicable to the affidavit of illegality provided for in subsection (a) of this Code section.
(c)
Upon any final decision by the superior court on the issue made by the affidavit of illegality, either party may file an appeal and carry the case to the appellate court as in cases of injunction.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-204 - Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies

The Governor may vacate the commissions of defaulting tax collectors or tax commissioners or of tax receivers failing or refusing to do their duty, to give bond, or to take the oath required by law. In any such event, the vacancy shall be filled in the manner prescribed for other vacancies.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-205 - Penalties for incomplete or improper digests

(a)
If a tax receiver or tax commissioner fails to have his or her digest completed and deposited by September 1 in each year, unless excused by provisions of law or by the commissioner, such tax receiver or tax commissioner shall forfeit one-tenth of his or her commissions for each week's delay. If the delay extends beyond 30 days, such tax receiver or tax commissioner shall forfeit one-half of his or her commissions. If the delay extends beyond the time when the Governor and commissioner fix the rate percentage, such tax receiver or tax commissioner shall forfeit all such tax receiver's or tax commissioner's commissions.
(b)
If a tax receiver or tax commissioner fails to make out his digest in the manner prescribed by law or fails to comply with the directions given him by the commissioner in making out his digest, he shall forfeit one-half his commissions.
(c)
If the digest is made out so badly as not to fulfill the purpose of the tax laws, the tax receiver or tax commissioner shall forfeit all his commissions and shall be removed from office by the governing authority of the county upon the request of the commissioner.
Amended by 2015 Ga. Laws 193,§ 9, eff. 1/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-206 - [Repealed] Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax

Laws 1804, Cobb's 1851 Digest, p. 1052; Code 1863, §§ 829, 830; Code 1868, §§ 908, 909; Code 1873, §§ 906, 907; Code 1882, §§ 906, 907; Civil Code 1895 §§ 922, 923; Civil Code 1910, §§ 1185, 1186; Code 1933, §§
92-5502
,
92-5503
; Code 1933, §
91A-1382
; enacted by Ga. L. 1978, p. 309, § 2 and Ga. L. 1981, Ex. Sess., p. 8; repealed by Ga. L. 1992, p. 2411, § 6, effective April 20, 1992.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 5 - COUNTY TAX OFFICIALS (§§ 48-5-210 — 48-5-212) › Section 48-5-210 - County tax receivers, tax collectors, and tax commissioners; election; qualifications for office; vacancies in office

(a)
County tax receivers, tax collectors, and tax commissioners shall be elected by the voters of their respective counties at the time and in the manner provided by law. Each such officer shall be elected for a term of four years.
(b)
(1)
No person shall be eligible to offer for election to or hold the office of tax receiver, tax collector, or tax commissioner unless the person:
(A)
Is a citizen of the United States;
(B)
Is a resident of the county in which the person seeks office for at least two years prior to qualifying for election to the office and remains a resident of such county during the term of office;
(C)
Is a registered voter;
(D)
Has attained the age of 25 years prior to the date of qualifying for election to the office, but this subparagraph shall not apply to any person who was holding the office of tax receiver, tax collector, or tax commissioner on July 1, 1981;
(E)
Has obtained a high school diploma or its recognized equivalent, but this subparagraph shall not apply to any person who was holding the office of tax receiver, tax collector, or tax commissioner on April 1, 1986; and
(F)
Has not been convicted of a felony offense or any offense involving moral turpitude contrary to the laws of this state, any other state, or the United States.
(2)
Each person offering as a candidate for the office of tax receiver, tax collector, or tax commissioner shall file an affidavit with the officer before whom such person has qualified to seek the office of tax receiver, tax collector, or tax commissioner prior to or at the time of qualifying as a candidate. The affidavit shall affirm that the person meets all the qualifications required by paragraph (1) of this subsection.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 5 - COUNTY TAX OFFICIALS (§§ 48-5-210 — 48-5-212) › Section 48-5-211 - Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner

(a)
Except as otherwise provided in Code Section
48-5-212
, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the judge of the probate court shall appoint a qualified person to discharge the duties of such officer until the vacancy is filled.
(b)
When a vacancy occurs as provided in subsection (a) of this Code section and it is not more than six months from the time the election can be called by the county election superintendent and held until the existing term will expire, the person or persons appointed shall discharge the duties of the office for the balance of the term and there shall be no special election.
(c)
Except as otherwise provided in this chapter, if from any sudden emergency there is a vacancy and a proper person cannot immediately be appointed, the judge of the probate court or his clerk shall act as county tax receiver, tax collector, or tax commissioner.
(d)
Except as provided in subsection (b) of this Code section, when a vacancy occurs as provided in subsection (a) of this Code section, the election superintendent of the county where it occurs shall call and conduct a special election in the manner provided for in Chapter 2 of Title 21.
(e)
The person elected pursuant to subsection (d) of this Code section shall hold office for the unexpired term. The returns of the election shall be made to the Secretary of State. Such person shall be commissioned by the Governor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 5 - COUNTY TAX OFFICIALS (§§ 48-5-210 — 48-5-212) › Section 48-5-212 - Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner

(a)
Except as otherwise provided in Code Section
48-5-128.1
, the tax receiver, tax collector, or tax commissioner of any county shall be authorized to appoint a chief deputy tax receiver, chief deputy tax collector, or chief deputy tax commissioner, provided that such person has met the same training requirements as enumerated in Code Section
48-5-126.1
. Such chief deputy shall have the duties prescribed by the appointing tax official and the authority prescribed in this Code section.
(b)
Except as otherwise provided in Code Section
48-5-128.1
, in any county in which a chief deputy tax commissioner has been appointed pursuant to subsection (a) of this Code section and said chief deputy meets all qualifications for the office of tax commissioner, the chief deputy tax commissioner shall assume the duties of the office of the tax commissioner upon the death, resignation, incapacity, or inability of such tax commissioner of any such county to serve. Such chief deputy shall serve until such time as the incapacity or inability of such tax commissioner is removed or until January 1 following the next succeeding general election which occurs more than 60 days after the occurrence of the vacancy or the expiration of the remaining term of office, whichever occurs first. The chief deputy tax commissioner shall receive no additional compensation for performing the duties of such tax commissioner except in cases involving the death or resignation of such tax commissioner, in which case the chief deputy shall receive the same compensation, paid in the same manner, as such tax commissioner would have received less any longevity raises received by the previous tax commissioner. If the next succeeding general election is not one at which county officers are elected and is more than 60 days after the occurrence of the vacancy and unless the incapacity or inability of such tax commissioner is removed prior to such election, a duly qualified person shall be elected tax commissioner at a special election held at the same time as the general election. The person so elected shall take office on January 1 following such election and shall serve for the remainder of the unexpired term of office.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-233 - Official collection and paying over of county taxes

All taxes levied for county purposes shall be assessed upon the tax commissioner's or tax receiver's books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-234 - Enforcement of collection and payment of county property taxes

Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax commissioner, or tax collector, may be used for the enforcement of the collection and payment of county property taxes by the county governing authority.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-235 - Liability of tax commissioners and tax collectors for default or improper conduct

The tax commissioners and tax collectors shall be subject to the same fines and forfeitures for any default or improper conduct relating to county property taxes as are provided by law with respect to state property taxes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-236 - Allowance of commissions of tax commissioners or tax collectors

The governing authority of each county, in allowing the tax commissioner or tax collector his commissions for collecting the taxes levied in the county, shall aggregate the taxes for the various purposes levied and allow commissions on the whole amount. Each allowance shall be made in accordance with the schedule from which the commissioner is authorized to allow commissions to tax commissioners or tax collectors for collecting state property taxes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-237 - Payment of taxes where property lies in more than one county

A taxpayer who has a portion of real property extending into more than one county may pay all property taxes due on the property to the tax collector or tax commissioner of the county where the majority of the property is located. Nothing contained in this Code section shall change the amount of tax due each county, but this Code section shall change only the place of payment and collection. The tax collector or tax commissioner of the county of collection shall transmit to the tax collector or tax commissioner of the other counties the moneys due the other counties and a certificate showing that all taxes due on the property have been paid.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-238 - Executions against persons holding county money

(a)
The governing authority of each county may compel all persons and their heirs and personal representatives who have in their possession any county money collected for any county purpose whatever to pay over the county money to the county governing authority.
(b)
Upon the failure of obligated persons to pay over county moneys, the county governing authority shall issue executions against such persons and their securities, if any, for the full amount appearing to be due. The executions shall be issued in the same manner as the commissioner issues executions against defaulting tax commissioners or tax collectors.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-239 - Affidavit of illegality by person against whom execution issues

If execution as provided in subsection (b) of Code Section
48-5-238
issues for an amount greater than the amount due or if the defendant denies on oath owing any part of the amount claimed, the defendant may cause an issue to be formed on the execution by filing an affidavit of illegality according to the rules governing other illegalities. Each issue shall be tried by a jury at the first term of the superior court held after the filing of the affidavit.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-240 - Borrowing county money

This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody of the county money. Any such person borrowing or pretending to borrow county money shall be held in all respects to be a holder of county funds.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-241 - Refund or credit of county taxes

(a)
In all cases where a person has been overtaxed or claims for any reason that taxes should be credited or refunded, the county governing authority may hear and determine such application to the extent of the interest of the county in the matter.
(b)
In all cases where the county governing authority, pursuant to subsection (a) of this Code section, has authorized the tax collector or tax commissioner to credit or refund any overpayment of property tax in cases where the taxpayer has been overtaxed or has claimed that the tax should be credited or refunded, the authorization to the tax collector or tax commissioner shall be authority to credit or refund the proportionate amount of the state and county school tax represented in the overpayment and, in the case of refunds, he shall deduct such amounts from his next distribution to the state and county school boards, respectively.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-242 - Waiver of penalties or interest due on unpaid taxes

(a)
Upon written approval by the governing authority of the county in accordance with subsection (c) of this Code section, the tax collector or tax commissioner may waive, in whole or in part, the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, when the tax collector or tax commissioner reasonably determines that the default giving rise to the penalty or interest was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law, and when the interest to be waived accrues on or after July 1, 2002.
(b)
In the case of penalties or interest arising from the failure of the taxpayer to comply with the terms, conditions, or covenants required with respect to properties receiving any type of preferential assessment, the tax collector or tax commissioner shall not be authorized to waive any portion of the penalty or interest that represents a recovery by the taxing authorities of any amount by which taxes were reduced as a result of the granting of such preferential assessment.
(c)
The waiver of penalties or interest in accordance with this Code section shall be subject to the written approval of the county governing authority either on a case-by-case basis or by a resolution delegating the authority to the tax collector or tax commissioner to make the final determinations. Such resolution may establish rules and regulations governing the administration of this Code section and establish guidelines to be followed by the tax collector or tax commissioner when granting such waivers.
Amended by 2002 Ga. Laws 771, § 1, eff. 7/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 4 - COUNTY TAXATION (§§ 48-5-220 — 48-5-243) › Section 48-5-243 - Waiver of tax following military service

The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:
(1)
The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer's military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and
(2)
The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer's return from such military service.
Added by 2016 Ga. Laws 494,§ 2, eff. 7/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-260 - Purpose of part

It is the purpose and intent of this part to:
(1)
Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to:
(A)
Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;
(B)
Maintain the tax assessment records for each county; and
(C)
Provide for state-wide duties and qualification standards for such staffs;
(2)
Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;
(3)
Provide for adjustments and equalizations of property valuations in certain instances;
(4)
Provide for state ratio studies by the state auditor; and
(5)
Provide for state assistance to counties in implementing this part.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-261 - Classification of counties for administration of part

For the purpose of administering this part, the counties of this state are placed in the following classes:
(1)
Class I - Counties having less than 3,000 parcels of real property;
(2)
Class II - Counties having at least 3,000 but less than 8,000 parcels of real property;
(3)
Class III - Counties having at least 8,000 but less than 15,000 parcels of real property;
(4)
Class IV - Counties having at least 15,000 but less than 25,000 parcels of real property;
(5)
Class V - Counties having at least 25,000 but less than 35,000 parcels of real property;
(6)
Class VI - Counties having at least 35,000 but less than 50,000 parcels of real property;
(7)
Class VII - Counties having at least 50,000 but less than 100,000 parcels of real property; and
(8)
Class VIII - Counties having at least 100,000 or more parcels of real property.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-262 - Composition and duties of county appraisal staffs; "county civil service system" defined

(a)
Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section
48-5-260
by:
(1)
Employing a full-time appraiser;
(2)
Contracting with a contiguous county to provide the staff requirement; or
(3)
Contracting with a professional appraisal person to provide the staff requirement.
(b)
Each county other than Class I counties shall employ a minimum staff of appraisers, to be known as the county property appraisal staff, to perform the duties set forth in this part. For compensation purposes, the appraisers will be designated, lowest grade first, as Appraiser I, Appraiser II, Appraiser III, and Appraiser IV.
(c)
The minimum staff requirement for each county shall be as follows:
(1)
Class II counties - One Appraiser III;
(2)
Class III counties - One Appraiser III and one Appraiser I;
(3)
Class IV counties - One Appraiser III, one Appraiser II, and one Appraiser I;
(4)
Class V counties - Two Appraisers III, two Appraisers II, and one Appraiser I;
(5)
Class VI counties - One Appraiser IV, two Appraisers III, two Appraisers II, and one Appraiser I;
(6)
Class VII counties - One Appraiser IV, four Appraisers III, one Appraiser II, and two Appraisers I;
(7)
Class VIII counties - Two Appraisers IV, eight Appraisers III, five Appraisers II, and five Appraisers I.
(d)
The establishment of minimum staff requirements shall not preclude any county from employing additional appraisers in order to carry out this part.
(e)
(1)
As used in this subsection, the term "county civil service system" means any county civil service system, county merit system, county personnel plan or policy, or stated rules of work.
(2)
The county governing authority shall be authorized, in its discretion and upon adoption of the appropriate resolution or ordinance, to provide that staff and employees of the county board of tax assessors shall be positions of employment covered by the county civil service system. Following the adoption of such ordinance or resolution, the county board of tax assessors may hire and manage such employees, but only in compliance with the county civil service system. The failure of the county board of tax assessors to comply with the requirements of such system shall be grounds for removal of one or more members of the county board of tax assessors pursuant to subsection (b) of Code Section
48-5-295
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-264 - [See Note] Designation and duties of chief appraiser (§ 48-5-264) › 1

(a)
The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for:
(1)
The operation and functioning of the county property appraisal staff;
(2)
Certifying and signing documents prepared by the staff; and
(3)
Implementing procedures deemed necessary for the efficient operation of the staff.
(b)
The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.
(c)
The chief appraiser may be a member of the county board of tax assessors.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-264 - [See Note] Designation and duties of chief appraiser (§ 48-5-264) › 2

(a)
The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for:
(1)
The operation and functioning of the county property appraisal staff;
(2)
Certifying and signing documents prepared by the staff; and
(3)
Implementing procedures deemed necessary for the efficient operation of the staff.
(b)
The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.
(c)
The chief appraiser may be a member of the county board of tax assessors.
(d)
The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years.
Amended by 2024 Ga. Laws 379,§ 1-3, eff. 1/1/2025, only if a constitutional amendment which becomes effective 1/1/2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has been ratified, app. to taxable years beginning on or after 1/1/2025.
See 2024 Ga. Laws 379, § 4-1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-264.1 - Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill

(a)
The chief appraiser, other members of the county property appraisal staff, authorized agents of the county board of tax assessors, and members of the county board of tax assessors who are conducting official business of the chief appraiser, the county appraisal staff, or the county board of tax assessors may go upon property outside of buildings, posted or otherwise, in order to carry out the duty of making appraisals of the fair market value of taxable property in the county, other than property returned directly to the commissioner; provided, however, such person representing such chief appraiser, appraisal staff, or county board of tax assessors shall carry identification which is sufficiently prominent to permit the occupant to readily ascertain that such person is such representative. Such representative shall not enter upon the property unless reasonable notice has been provided to the owner and to the occupant of the property regarding the purpose for which such person is entering upon such property.
(b)
The county tax commissioner shall include a statement with the ad valorem tax bill of each taxpayer notifying the taxpayer of the right to file an ad valorem property tax return. A notification of the right of taxpayers to file ad valorem property tax returns shall also be maintained by the tax commissioner on the official website of the county.
Amended by 2009 Ga. Laws 123,§ 2, eff. 5/4/2009.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-266 - Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings

(a)
The chief appraiser shall submit a certified list of assessments for all taxable property within the county to the county board of tax assessors. The list shall be accompanied by any supporting information requested by the board of tax assessors and shall be submitted within the time prescribed by the board of tax assessors.
(b)
The chief appraiser or his delegate shall attend all hearings on appeals of assessments made to the county board of equalization. He shall provide the county board of equalization with the information supporting the appraisal and assessment which has been appealed.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-268 - Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property

(a)
The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the continuing education of experienced appraisers.
(b)
(1)
The department shall prepare, instruct, operate, and administer courses of instruction for the training of new appraisers and the continuing education of experienced appraisers in the appraisal of tangible personal property.
(2)
In all counties except Class I counties, the chief appraiser shall designate at least one person on the county appraisal staff to be responsible for the appraisal of tangible personal property. Any person or persons so designated shall be required to attend the standard approved training courses operated by the department in accordance with this subsection as part of their duties specified in subsection (b) of Code Section
48-5-263
.
(c)
The department may contract with any institution of higher education in this state to provide the courses of instruction, or any part of the courses, called for in this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-269.1 - Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property

(a)
The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.
(b)
The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-270 - Commissioner's authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment

The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other systems relating to property valuation and assessment utilizing electronic data processing systems and equipment for use by county boards of tax assessors. The commissioner may purchase existing systems and services from other government agencies, educational institutions, or private businesses or contract with these entities for the development of information and new systems that may be utilized by county boards of tax assessors in property valuation and assessment. The commissioner shall actively seek out technological advancements and systems that will improve the uniformity, fairness, and efficiency of property valuations and assessments and include his or her recommendations in the annual budget request.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-271 - Table of values for conservation use value of forest land

(a)
The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use value of forest land conservation use property. Such values shall be the same as provided for forest land values under Code Section
48-5-269
.
(b)
In no event may the forest land conservation use value of any forest land conservation use property in the table of values established by the commissioner under this Code section for the taxable year beginning January 1, 2010, or any subsequent taxable year increase or decrease by more than 3 percent from its forest land conservation use value as set forth in the table of values established by the commissioner under this Code section. The limitations imposed by this subsection shall apply to the total value of all the forest land conservation use property that is the subject of an individual covenant.
Added by 2008 Ga. Laws 464,§ 3, eff. 1/1/2009.
See 2008 Ga. Laws 464, § 5.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-273 - Counties to submit tax rate to commissioner

The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 1 - EQUALIZATION OF ASSESSMENTS (§§ 48-5-260 — 48-5-275) › Section 48-5-275 - Applicability of part

This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated areas within each county.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-290 - Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals

(a)
There is established a county board of tax assessors in each of the several counties of this state.
(b)
Except as provided in Code Section
48-5-309
with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more than five members to be appointed by the county governing authority.
(c)
The order making an appointment to the county board of tax assessors shall be regularly entered upon the record of the superior court of the county. A certificate from the clerk of the superior court reciting the order and stating that the person appointed has taken the oath required by law shall constitute the commission of a member. No other commission shall be required. The clerk of the superior court shall transmit a copy of the certificate to the commissioner within five days of the date the oath is administered.
(d)
No individual may be appointed or reappointed to a county board of tax assessors when the individual is related to a member of the county governing authority in one or more of the following degrees:
(1)
Mother or mother-in-law;
(2)
Father or father-in-law;
(3)
Sister or sister-in-law;
(4)
Brother or brother-in-law;
(5)
Grandmother or grandmother by marriage;
(6)
Grandfather or grandfather by marriage;
(7)
Son or son-in-law; or
(8)
Daughter or daughter-in-law.
Amended by 2006 Ga. Laws 813,§ 2, eff. 5/5/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-291 - Qualifications for members; approved appraisal courses; rules and regulations

(a)
No individual shall serve as a member of the county board of tax assessors who:
(1)
Is less than 21 years of age;
(2)
Fails to make his or her residence within the county within six months after taking the oath of office as a member of the board;
(3)
Does not hold a high school diploma or its equivalent;
(4)
Has not successfully completed 40 hours of training either prior to or within 180 days of appointment as provided in subsection (b) of this Code section;
(5)
Has not obtained and maintained a certificate issued by the commissioner; and
(6)
In addition to the training required in paragraph (4) of this Code section, does not successfully complete an additional 40 hours of approved appraisal courses as provided in subsection (b) of this Code section during each two calendar years of tenure as a member of the county board of tax assessors.
(b)
Approved appraisal courses shall be courses of instruction covering the basic principles of appraisal and assessing of all classes and types of property including instruction in the fundamentals of Georgia law covering the appraisal and assessing of property for ad valorem tax purposes as prescribed and designated by the commissioner pursuant to Code Section
48-5-13
. To ensure that the assessment functions are performed in a professional manner by competent assessors, meeting clearly specified professional qualifications, the commissioner shall develop, approve, and administer courses of instruction designed to qualify applicants or tax assessors under this Code section and to specify qualification requirements for certification. The commissioner may contract with any professional appraisal organization or firm or institution of higher education in this state to provide the necessary courses of instruction or any part of any such course pursuant to Code Section
48-5-13
.
(c)
The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.
Amended by 2010 Ga. Laws 670,§ 4-2, eff. 1/1/2011.
Amended by 2006 Ga. Laws 813,§ 3, eff. 5/5/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-292 - Ineligibility of county tax assessors to hold other offices; applicability in certain counties

(a)
No member of a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time he holds such office. A member of the board may be reappointed to succeed himself as a member of the board.
(b)
Reserved.
(c)
In any county in this state with a population of 100,000 or more according to the United States decennial census of 1990 or any future such census, no member of a county board of tax assessors shall be eligible to hold any county property appraisal staff position during the time such person holds office as a member of a county board of tax assessors, except as otherwise provided by law.
(d)
In any county in this state in which a chief appraiser or a member of the county property appraisal staff is not otherwise prohibited under this Code section from serving simultaneously as a member of the county board of tax assessors and is serving simultaneously in such capacity, such chief appraiser or member of the county property appraisal staff shall upon ceasing to serve as chief appraiser or member of the county property appraisal staff automatically cease to serve as a member of the county board of tax assessors. Any vacancy created on the county board of tax assessors under this subsection shall be filled in the manner provided under subsection (a) of Code Section
48-5-295
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-293 - Oaths of office

Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform faithfully and impartially the duties imposed upon him by law. In addition, he shall also take the oath required of all public officers as provided in Code Section
45-3-1
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-294 - Compensation

Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the county governing authority. The compensation to be paid to a member of the board shall not be less than $20.00 per day for the time he is actually discharging the duties required of him. Attendance at required approved appraisal courses shall be part of the official duties of a member of the board and he shall be paid for each day in attendance at such courses and shall be allowed reasonable expenses necessarily incurred in connection with the courses. The compensation of the members of the board and other expenses as may necessarily be incurred in the performance of the duties of the board shall be paid from the county treasury in the same manner as other payments by the county are made.