Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Ad Valorem Taxation of Property
5. Uniform Property Tax Administration and Equalization
6. County Boards of Tax Assessors
7. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals

1. There is established a county board of tax assessors in each of the several counties of this state.
2. Except as provided in Code Section 48-5-309 with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more than five members to be appointed by the county governing authority.
3. The order making an appointment to the county board of tax assessors shall be regularly entered upon the record of the superior court of the county. A certificate from the clerk of the superior court reciting the order and stating that the person appointed has taken the oath required by law shall constitute the commission of a member. No other commission shall be required. The clerk of the superior court shall transmit a copy of the certificate to the commissioner within five days of the date the oath is administered.
4. No individual may be appointed or reappointed to a county board of tax assessors when the individual is related to a member of the county governing authority in one or more of the following degrees:
   1. Mother or mother-in-law;
   2. Father or father-in-law;
   3. Sister or sister-in-law;
   4. Brother or brother-in-law;
   5. Grandmother or grandmother by marriage;
   6. Grandfather or grandfather by marriage;
   7. Son or son-in-law; or
   8. Daughter or daughter-in-law.

(Ga. L. 1913, p. 123, § 2; Code 1933, § 92-6903; Ga. L. 1951, p. 715, § 1; Ga. L. 1978, p. 1751, § 1; Code 1933, § 91A-1432, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 40; Ga. L. 1986, p. 1322, § 2; Ga. L. 2006, p. 819, § 2/HB 1502.)

Law reviews.

- For survey article on labor and employment law, see 60 Mercer L. Rev. 217 (2008).

JUDICIAL DECISIONS

For a discussion of the relationship between O.C.G.A. § 48-5-290 and the DeKalb County Reorganization Act of 1981 relating to the appointment of members to the county board of tax assessors and the board of directors of the Metropolitan Atlanta Rapid Transit Authority, see Maloof v. Williams, 175 Ga. App. 546, 334 S.E.2d 16 (1985).

Claims barred.

- Eleventh Amendment barred the employees' 42 U.S.C. § 1983 claims against a county board of tax assessors (Board) because: (1) the Board was independent of county government, under O.C.G.A. §§ 48-5-290 and48-5-295; (2) the state controlled the Board and mandated county funding as well as employee qualifications and duties; and (3) the Board was liable for any judgment. Ballard v. Chattooga County Bd. of Tax Assessors, F.3d (11th Cir. July 7, 2015)(Unpublished).

Cited in Brown v. Wetherington, 250 Ga. 682, 300 S.E.2d 680 (1983).

OPINIONS OF THE ATTORNEY GENERAL

Georgia Open Meetings Law, O.C.G.A. § 50-14-1 et seq., applies to proceedings both of a county board of tax assessors and of a county board of equalization. 1995 Op. Att'y Gen. No. U95-22.

Secretary of a county board of tax assessors can legally serve as a tax commissioner under former Code 1933, §§ 92-6903 and 92-6910 (see now O.C.G.A. §§ 48-5-290,48-5-292, and48-5-298). 1952-53 Op. Att'y Gen. p. 303.

No alternate assessor permissible.

- O.C.G.A. § 48-5-290 requires that a county board of tax assessors be composed of only three members; no alternate assessor is permissible. 1981 Op. Att'y Gen. No. U81-49 (issued prior to 1986 amendment).

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 84 C.J.S., Taxation, §§ 467 et seq., 497 et seq.

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