Qualifications, Duties, and Compensation of Appraisers

  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. Qualifications, Duties, and Compensation of Appraisers

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  1. Qualifications.
    1. The commissioner shall establish, and the Department of Administrative Services may review, the qualifications and rate of compensation for each appraiser grade.
    2. Each appraiser shall, before his or her employment, obtain a satisfactory grade, as determined by the commissioner, on an examination prepared by the commissioner and an institution of higher education in this state.
  2. Duties. Each member of the county property appraisal staff shall:
    1. Make appraisals of the fair market value of all taxable property in the county other than property returned directly to the commissioner;
    2. Maintain all tax records and maps for the county in a current condition. This duty shall include, but not be limited to, the mapping, platting, cataloging, and indexing of all real and personal property in the county;
    3. Prepare annual assessments on all taxable property appraised in the county and submit the assessments for approval to the county board of tax assessors;
    4. Prepare annual appraisals on all tax-exempt property in the county and submit the appraisals to the county board of tax assessors;
    5. Prepare and mail assessment notices after the county board of tax assessors has determined the final assessments;
    6. Attend hearings of the county board of equalization and provide information to the board regarding the valuation and assessments approved by the county board of tax assessors on those properties concerning which appeals have been made to the county board of equalization;
    7. Provide information to the department as needed by the department and in the form requested by the department;
    8. Attend the standard approved training courses as directed by the commissioner for all minimum county property appraisal staffs;
    9. Compile sales ratio data and furnish the data to the commissioner as directed by the commissioner;
    10. Comply with the rules and regulations for staff duties established by the commissioner; and
    11. Inspect mobile homes located in the county to determine if the proper decal is attached to and displayed on the mobile home by the owner as provided by law; notify the residents of those mobile homes to which a decal is not attached of the provisions of Code Sections 48-5-492 and 48-5-493; and furnish to the tax collector or tax commissioner a periodic list of those mobile homes to which a decal is not attached.
  3. Compensation. Staff appraisers shall be paid from county funds. The rates of compensation established by the commissioner shall not preclude any county from paying a higher rate of compensation to any appraiser grade.

(Ga. L. 1972, p. 1104, § 5; Code 1933, § 91A-1405, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 23; Ga. L. 1981, p. 1906, § 2; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-91/HB 642.)

Editor's notes.

- Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: "Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act." This Act became effective July 1, 2012.

Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: "Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90."

Administrative Rules and Regulations.

- County Appraisal Staff - Duties, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Substantive Regulations, § 560-11-2-.28.

Inspections and Citations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Uniform Procedures for Mobile Homes, § 560-11-9-.05.

JUDICIAL DECISIONS

"County" refers to board of tax assessors.

- Word "county" as used in Ga. L. 1972, p. 1104, § 4 (see now O.C.G.A. § 48-5-262) and again in Ga. L. 1972, p. 1104, § 5 (see now O.C.G.A. § 48-5-263) is not a reference to either the board of commissioners or the county administrator because in these matters it is the board of tax assessors through which the county acts. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842 (1979).

Claims under Title VII and Family and Medical Leave Act.

- Employees' Title VII and Family and Medical Leave Act claims against a county board of tax assessors (Board) failed because: (1) the Board employed less than 15 people; and (2) the Board and the county were not one employer as the Board was a separate entity that controlled employment relationships, triggering the Lyes presumption, which was not rebutted since the Board controlled labor operations and could hire, fire, and set work schedules or assignments, and state law determined compensation, O.C.G.A. § 48-5-263(a)(1), and training, O.C.G.A. § 48-5-268. Ballard v. Chattooga County Bd. of Tax Assessors, F.3d (11th Cir. July 7, 2015)(Unpublished).

Cited in Ga. Power Co. v. Monroe County, 284 Ga. App. 707, 644 S.E.2d 882 (2007).

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 67 C.J.S., Officers and Public Employees, § 122 et seq. 84 C.J.S., Taxation, §§ 704 et seq., 759 et seq.


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