(Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6907; Ga. L. 1961, p. 563, § 1; Code 1933, § 91A-1437, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 514, § 2; Ga. L. 1993, p. 603, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1994, p. 507, § 2.)
OPINIONS OF THE ATTORNEY GENERALMember of county board of tax assessors may not also serve as elected member of city council. 1980 Op. Att'y Gen. No. 80-166.
Prior service on board of tax assessors not a bar to holding public office.- Person who has previously served in the position of county tax assessor and is no longer a member of the board of tax assessors would not be ineligible because of the person's prior service on the board of tax assessors to serve in a "county office." 1968 Op. Att'y Gen. No. 68-262.
Eligibility to serve as member of county governing authority.- Holding of the position of tax assessor would make one ineligible to serve on the board of commissioners of roads and revenues (now county governing authority). 1968 Op. Att'y Gen. No. 68-241.
Tax assessor cannot at the same time hold office of county commissioner. 1962 Op. Att'y Gen. p. 62.
Tax assessor can be an employee of any of the branches of government. 1954-56 Op. Att'y Gen. p. 665.
Secretary of a county board of tax assessors could legally serve as a tax commissioner under former Code 1933, §§ 92-6907 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.
Eligibility to serve on county board of education.- Member of the county board of tax assessors is ineligible to hold office as a member of the county board of education. 1945-47 Op. Att'y Gen. p. 142.
Deputy sheriff, not being elected official and being removable from office at will of sheriff, is not prohibited from serving on board of tax assessors. 1962 Op. Att'y Gen. p. 56.
Eligibility to hold office of justice of the peace.- Individual may not serve as a member of the board of tax assessors and at the same time hold the office of justice of the peace. 1958-59 Op. Att'y Gen. p. 34; 1967 Op. Att'y Gen. No. 67-122.
Eligibility to hold office of ex officio justice of the peace.- Member of the county board of tax assessors is not eligible to hold the office of ex officio justice of the peace. 1948-49 Op. Att'y Gen. p. 344.
Person holding a notary public, ex officio justice of the peace commission cannot, at the same time, serve as county tax assessor. 1952-53 Op. Att'y Gen. p. 297; 1958-59 Op. Att'y Gen. p. 34.
Office of registrar not a state, county, or municipal office.- Statute states that the tax assessors shall be ineligible to hold any state, county, or municipal office, but the office of registrar would not come within either one of those classifications since that office is not a state or municipal office. 1948-49 Op. Att'y Gen. p. 457.