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-.31 - County Board of Tax Assessors-Qualifications

Current through Rules and Regulations filed through June 27, 2024
(1) 'Approved Appraisal Courses' under
				O.C.G.A. §
									48-5-291 shall be only those courses approved by the Local Government Services Division
				of the Georgia Department of Revenue.
(2) 'Two Calendar Years of Tenure' under
				§
									48-5-291 shall mean any calendar twenty-four (24) month period beginning on the date the
				assessor is appointed.
(3)
				'Certificate' as issued by the Commissioner under O.C.G.A. §
									48-5-291 shall mean a certificate issued by the Revenue Commissioner officially and
				specifically for the purpose of designating an assessor as certified pursuant
				to §
									48-5-291(a)(5).
				'Certificate' shall not mean any certificate issued specifically for the
				successful completion of approved appraisal courses. No duties or
				responsibilities may be executed by a board of tax assessors having a majority
				of members who do not have a valid 'Certificate.' A 'Certificate' shall be:
(a) Issued to each board of assessor member
				upon the Revenue Commissioner's receipt of the oath of office signed by the
				assessor member along with, if available, proof of high school
				education;
(b) Printed with an
				expiration date coinciding with the tax assessor's term of office;
(c) Posted in a prominent location readily
				viewable by the public in the office of the board of tax assessors; and
1. A Certificate may be revoked for a direct
				and clear violation of state law and regulations governing the duties and
				responsibilities of the board of tax assessors.
(i) Revenue Commissioner or his delegates
				shall have the authority to revoke.
(ii) A board of tax assessor whose
				'Certificate' has been revoked may not vote in any legal Board of Assessors
				meeting and their attendance shall not count as a member necessary to
				constitute a quorum. Any attendance by such revoked member shall be duly noted
				in the minutes of that meeting.
(I) Notice of
				revocation will be provided to:
(A) The
				individual board of assessor member whose certificate is revoked;
(B) The county board of tax assessors
				Chairperson; and
(C) The county
				governing authority.
(iii) Revocation of a Certificate shall
				remain in effect until such time as the ex-board member becomes compliant with
				Georgia law and regulations governing the duties, certification, training
				requirements, and qualifications of the board of tax assessors and
				certification has been reinstated by the Revenue Commissioner or his
				delegates.
(iv) Revocation of an
				assessor member's Certificate pursuant to subsection (b) of Code Section
				 48-5-295 may be grounds for permanent removal from a county's board of tax assessors by
				the Revenue Commissioner.
(v)
				Revocation of a Certificate may be appealed by the assessor member in writing
				to the Revenue Commissioner, by way of the Director of the Local Government
				Services Division. All evidence and arguments to be considered must be included
				in the written appeal.
(I) Appeals must be
				filed within 30 days of revocation date printed on the notice.
(II) Extensions to the 30 day appeal filing
				period may be granted by the Director of Local Government Services.