Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the county governing authority. The compensation to be paid to a member of the board shall not be less than $20.00 per day for the time he is actually discharging the duties required of him. Attendance at required approved appraisal courses shall be part of the official duties of a member of the board and he shall be paid for each day in attendance at such courses and shall be allowed reasonable expenses necessarily incurred in connection with the courses. The compensation of the members of the board and other expenses as may necessarily be incurred in the performance of the duties of the board shall be paid from the county treasury in the same manner as other payments by the county are made.
(Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6908; Ga. L. 1972, p. 1114, § 3; Code 1933, § 91A-1438, enacted by Ga. L. 1978, p. 309, § 2.)
OPINIONS OF THE ATTORNEY GENERAL
Payment of fees to tax assessors.
- Even though this statute refers to "compensation," this does not preclude the county commissioners (now county governing authority) from paying a tax assessor on a fee basis. 1960-61 Op. Att'y Gen. p. 323.
Additional compensation for performance of extra duties.- Board of county commissioners (now county governing authority) may legally pay certain members of the board of tax assessors additional compensation for the performance of extra duties in assembling information. 1952-53 Op. Att'y Gen. p. 296.
RESEARCH REFERENCES
C.J.S.
- 84 C.J.S., Taxation, § 516, 517.