O.C.G.A.

O.C.G.A. § 48-5-262 (2019)

County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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(a) Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section 48-5-260 by:

(1) Employing a full-time appraiser;

(2) Contracting with a contiguous county to provide the staff requirement; or

(3) Contracting with a professional appraisal person to provide the staff requirement.

(b) Each county other than Class I counties shall employ a minimum staff of appraisers, to be known as the county property appraisal staff, to perform the duties set forth in this part. For compensation purposes, the appraisers will be designated, lowest grade first, as Appraiser I, Appraiser II, Appraiser III, and Appraiser IV.

(1) Class II counties - One Appraiser III;

(2) Class III counties - One Appraiser III and one Appraiser I;

(3) Class IV counties - One Appraiser III, one Appraiser II, and one Appraiser I;

(4) Class V counties - Two Appraisers III, two Appraisers II, and one Appraiser I;

(5) Class VI counties - One Appraiser IV, two Appraisers III, two Appraisers II, and one Appraiser I;

(6) Class VII counties - One Appraiser IV, four Appraisers III, one Appraiser II, and two Appraisers I;

(7) Class VIII counties - Two Appraisers IV, eight Appraisers III, five Appraisers II, and five Appraisers I.

(d) The establishment of minimum staff requirements shall not preclude any county from employing additional appraisers in order to carry out this part.

(e)(1) As used in this subsection, the term “county civil service system” means any county civil service system, county merit system, county personnel plan or policy, or stated rules of work.

(2) The county governing authority shall be authorized, in its discretion and upon adoption of the appropriate resolution or ordinance, to provide that staff and employees of the county board of tax assessors shall be positions of employment covered by the county civil service system. Following the adoption of such ordinance or resolution, the county board of tax assessors may hire and manage such employees, but only in compliance with the county civil service system. The failure of the county board of tax assessors to comply with the requirements of such system shall be grounds for removal of one or more members of the county board of tax assessors pursuant to subsection (b) of Code Section 48-5-295.

History

Ga. L. 1972, p. 1104, § 4; Code 1933,

§ 91A-1404, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 1370, § 1.

Annotations

JUDICIAL DECISIONS “County” refers to board of tax assessors. - Word “county” as used in Ga. L. 1972, p. 1104, § 4 (see now O.C.G.A. § 48-5-262) and again in Ga. L. 1972, p. 1104, § 5 (see now O.C.G.A. § 48-5-263) is not a reference to either the board of commissioners or the county administrator because in these matters it is the board of tax assessors through

which the county acts. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842, 1979 Ga. LEXIS 936 (1979). Authority to hire and fire a tax appraiser rested with the board of tax appraisers, not with the board of commissioners which previously approved the employment contract. Chambers v. Fulford, 268 Ga. 892, 495 S.E.2d 6.

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

Notes of Decisions

Cited in 4 cases, 1989–2015 · leading case: Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998).

Sort: Relevance Newest Treatment

Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998). · cites it 6× “A majority of the board of commissioners appeal, asserting they are not obligated under OCGA §§ 48-5-298 or 48-5-263 (c) to appropriate county money to honor a contract of employment between the board of tax assessors and Powell.”

Smith v. Turner, 764 F. Supp. 632 (N.D. Ga. 1991). · cites it 3× “§ 48-5-295 provides: No member of the board who is also employed by the county as a staff appraiser under Code Section 48-5-262 may be removed by the county governing authority during his term of appointment until the member has been afforded an opportunity for a hearing before…”

Lovell v. Floyd Cnty., 710 F. Supp. 1364 (N.D. Ga. 1989). · cites it 2× “They argued, among other things, that Georgia law requires the Chief Tax Appraiser for Floyd County to hold an Appraiser IV certificate, see O.C.G.A. §§ 48-5-262(c)(6), 48-5-262(c)(5), and Lovell held an Appraiser III certificate only.”

Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). · cites it 3× “State law establishes the minimum number of appraisers (O.C.G.A. § 48-5-262); the qualifications, duties, and compensation thereof (Id.”

— 48-5-262(c)(6) — 1 case

Lovell v. Floyd Cnty., 710 F. Supp. 1364 (N.D. Ga. 1989). “They argued, among other things, that Georgia law requires the Chief Tax Appraiser for Floyd County to hold an Appraiser IV certificate, see O.C.G.A. §§ 48-5-262(c)(6), 48-5-262(c)(5), and Lovell held an Appraiser III certificate only.”

— 48-5-262(c)(l) — 1 case

Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). “State law establishes the minimum number of appraisers (O.C.G.A. § 48-5-262); the qualifications, duties, and compensation thereof (Id.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.