Composition and Duties of County Appraisal Staffs; "County Civil Service System" Defined

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Uniform Property Tax Administration and Equalization
  6. Equalization of Assessments
  7. Composition and Duties of County Appraisal Staffs; "County Civil Service System" Defined

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  1. 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.
  2. 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.
  3. 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.
  4. The establishment of minimum staff requirements shall not preclude any county from employing additional appraisers in order to carry out this part.
    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.

(Ga. L. 1972, p. 1104, § 4; Code 1933, § 91A-1404, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 1370, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 619 et seq.


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