Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.28 - County Appraisal Staff - Duties

Current through Rules and Regulations filed through June 27, 2024
(1) The county appraisal staff required by
				law shall be responsible for the appraisal for ad valorem tax purposes of all
				taxable property, real and personal, that the county board of tax assessors is
				required to assess. These appraisers shall be made in the manner and at the
				times required by law.
(2) The
				county appraisal staff shall be responsible for the proper maintenance of all
				tax records and maps for the county in a proper and current condition, and the
				staff shall have custody of such records.
(3) The county appraisal staff shall be
				responsible for preparing annual assessments on all property required to be
				assessed by the Board of Tax Assessors. Such assessments shall conform to the
				requirements of law and shall be turned over to the Board of Tax Assessors for
				approval on the date requested by the Board of Assessors.
(4) The county appraisal staff shall prepare
				annual appraisals on all tax exempt property in the county and shall submit
				such appraisals to the Board of Tax Assessors.
(5) Each county appraisal staff member shall
				successfully complete at least forty (40) hours of training courses prepared
				and offered by the State Revenue Commissioner during each two (2) years of
				tenure as staff appraiser. Such training courses shall be offered at least
				annually in regional locations the sites and dates to be determined by the
				Revenue Commissioner. Each year the Commissioner shall furnish a listing of the
				locations and dates of such courses to the Board of Tax Assessors of each
				county.
(6) The requirements of
				paragraphs 1, 2, and 3 of this Regulation shall not be effective until such
				time as the county shall have reached full minimum staff employment as required
				by law.
(7)
(a) Individuals performing services under
				assessment contracts to render advice or assistance to the county board of tax
				assessors in the assessment and equalization of taxes the establishment of
				property valuations, or the defense of such valuations shall adhere to state
				mandated appraisal laws and regulations required under Title 43 including any
				appraisal certification and training required under Title 43 of Georgia Code.
				In addition, such individuals shall successfully complete 4 hours of approved
				appraisal courses annually as follows:
(i)
				courses designed for appraisers and offered regionally by the State Revenue
				Commissioner, or
(ii) courses
				offered as a part of the annual short course for tax assessors through the
				University of Georgia and the Carl Vinson Institute of Government, or
(iii) courses offered online in partnership
				with the Department of Revenue and the University of Georgia and Carl Vinson
				Institute of Government, or
(iv)
				courses offered by and approved by the International Association of Assessing
				Officers, or
(v) courses approved
				by the Georgia Department of Revenue and offered by the Georgia Association of
				Assessing Officials,