Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses

  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. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses

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  1. Each county board of tax assessors shall elect one of its members to serve as chairman for each tax year. The election of a chairman shall be the first order of business at the first meeting of the board for each tax year. At the same time, the board shall select from the county appraisal staff one appraiser to act as secretary to the board for that tax year. Each county board of tax assessors, subject to the approval of the county governing authority, may enter into employment contracts with persons to:
    1. Assist the board in the mapping, platting, cataloging, indexing, and appraising of taxable properties in the county;
    2. Make, subject to the approval of the board, reevaluations of taxable property in the county; and
    3. Search out and appraise unreturned properties in the county.
  2. Each county board of tax assessors may enter into a contract with any municipality or political subdivision of the state to provide any information for which the board could contract pursuant to subsection (a) of this Code section.
  3. The expenses of employees engaged and work performed pursuant to this Code section shall be paid, subject to the contracts and after approval by the county governing authority, out of county funds as a part of the expenses of the board.A county board of education or independent board of education may expend funds to assist in paying the expenses incurred in discovering unreturned properties pursuant to this Code Section for the purpose of collecting unpaid school taxes. The method of such expenditure as provided in this subsection and the amount thereof shall be within the discretion of the county board of education or independent board of education.

(Ga. L. 1913, p. 123, § 5; Code 1933, § 92-6910; Ga. L. 1937, p. 517, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 189, § 1; Ga. L. 1972, p. 1114, § 4; Code 1933, § 91A-1447, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1830, § 1.)

OPINIONS OF THE ATTORNEY GENERAL

Employees beyond minimum staff requirements.

- Individuals employed in the Ben Hill County Tax Assessor's office above and beyond the minimum staff requirements are employees of the Ben Hill County Board of Tax Assessors, not the board of county commissioners, and the Ben Hill County Board of Tax Assessors need not obtain the approval of the Ben Hill County Board of Commissioners before terminating the employment of those individuals. 1985 Op. Att'y Gen. No. U85-25.

Secretary of a county board of tax assessors can legally serve as a tax commissioner under former Code 1933, §§ 92-6903, 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.

Contracts with nonresident corporations for services.

- Nonresident corporations may enter into contracts with county boards of tax assessors to assist such boards in mapping, platting, cataloging, indexing, and appraising of taxable property, and to make reevaluations of taxable property, and to search out and appraise unreturned properties in such counties. 1957 Op. Att'y Gen. p. 27.

Payment for survey and appraisal from taxes levied for school purposes.

- County which contracts for the surveying and appraisal of taxable property may not pay any part of the cost of such services from the taxes levied for school purposes. 1952-53 Op. Att'y Gen. p. 341.


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