Designation and Duties of Chief Appraiser

Checkout our iOS App for a better way to browser and research.

  1. 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.
  2. The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.
  3. The chief appraiser may be a member of the county board of tax assessors.

(Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

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

ALR.

- Extent of power of tax commission or other officials primarily charged with duty of administering tax statute to deputize or delegate to others matters relating to computation of tax or extent of taxpayer's liability, 107 A.L.R. 1482.


Download our app to see the most-to-date content.