O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-263 (2019)

Qualifications, duties, and compensation of appraisers

✓ 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) Qualifications.

(1) The commissioner shall establish, and the Department of Administrative Services may review, the qualifications and rate of compensation for each appraiser grade.

(2) Each appraiser shall, before his or her employment, obtain a satisfactory grade, as determined by the commissioner, on an examination prepared by the commissioner and an institution of higher education in this state.

(b) Duties. shall:

Each member of the county property appraisal staff

(1) Make appraisals of the fair market value of all taxable property in the county other than property returned directly to the commissioner;

(2) Maintain all tax records and maps for the county in a current condition. This duty shall include, but not be limited to, the mapping, platting, cataloging, and indexing of all real and personal property in the county;

(3) Prepare annual assessments on all taxable property appraised in the county and submit the assessments for approval to the county board of tax assessors;

(4) Prepare annual appraisals on all tax-exempt property in the county and submit the appraisals to the county board of tax assessors;

(5) Prepare and mail assessment notices after the county board of tax assessors has determined the final assessments;

(6) Attend hearings of the county board of equalization and provide information to the board regarding the valuation and assessments approved by the county board of tax assessors on those properties concerning which appeals have been made to the county board of equalization;

(7) Provide information to the department as needed by the department and in the form requested by the department;

(8) Attend the standard approved training courses as directed by the commissioner for all minimum county property appraisal staffs;

(9) Compile sales ratio data and furnish the data to the commissioner as directed by the commissioner;

(10) Comply with the rules and regulations for staff duties established by the commissioner; and

(11) In counties that elect to require decals pursuant to Code Section 48-5-492, inspect mobile homes located in the county to determine if the proper decal is attached to and displayed on the mobile home by the owner as provided by law; notify the residents of those mobile homes to which a decal is not attached of the provisions of Code Sections 48-5-492 and 48-5-493; and furnish to the tax collector or tax commissioner a periodic list of those mobile homes to which a decal is not attached.

(c) Compensation. Staff appraisers shall be paid from county funds. The rates of compensation established by the commissioner shall not preclude any county from paying a higher rate of compensation to any appraiser grade.

History

Ga. L. 1972, p. 1104, § 5; Code 1933, § 91A-1405, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 23; Ga. L. 1981, p. 1906, § 2; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-91/HB 642; Ga. L. 2021, p. 564, § 1/SB 193.

Annotations

Editor’s notes. Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: “Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act.” This Act became effective July 1, 2012. Ga. L. 2012, p. 446, § 3-2/HB 642, not

codified by the General Assembly, provides that: “Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90.” Administrative rules and regulations. County Appraisal Staff - Duties, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Substantive Regulations, § 560-11-2-.28. Inspections and Citations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Uniform Procedures for Mobile Homes, § 560-11-9-.05.

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). Claims under Title VII and Family and Medical Leave Act. - Unpublished decision: Employees’ Title VII and Family and Medical Leave Act claims against a

county board of tax assessors (Board) failed because: (1) the Board employed less than 15 people; and (2) the Board and the county were not one employer as the Board was a separate entity that controlled employment relationships, triggering the Lyes presumption, which was not rebutted since the Board controlled labor operations and could hire, fire, and set work schedules or assignments, and state law determined compensation, O.C.G.A. § 48-5-263(a)(1), and training, O.C.G.A. § 48-5-268. Ballard v. Chattooga County Bd. of Tax Assessors, 615 Fed. Appx. 621, 2015 U.S. App. LEXIS 11636 (11th Cir. 2015).

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

C.J.S. C.J.S., Officers Employees, § 122 et seq.

and

Public

Notes of Decisions
Cited in 7 cases, 1989–2015 · leading case: Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007).
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Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007). · cites it 12× “Likewise, when it sets out the various duties of the county boards of tax assessors, OCGA§ 48-5-263 (b) indicates that the appraisal of fair market value is only the first step in a lengthy process of assessment: Each member of the county property appraisal staff shall: (1)…”
Sherman v. Fulton Cnty. Bd. of Assessors, 701 S.E.2d 472 (Ga. 2010). · cites it 4× “Sherman asserts that the Board is not fulfilling its statutory *96 duty under OCGA § 48-5-263 (b) to make appraisals of fair market value and comply with rules and regulations established by the tax commissioner for staff duties, and contends that the purported illegal activity…”
Monroe Cnty. v. Georgia Power Co., 655 S.E.2d 817 (Ga. 2008). · cites it 4× “See OCGA §§ 48-5-263 (b) (1) (stating that county tax appraisers may make fair market value appraisals except for property returned directly to the Commissioner); 48-5-264.”
Swafford v. Bradford, 484 S.E.2d 300 (Ga. Ct. App. 1997). · cites it 6× “The trial court addressed the merits of the freeholders’ petition focusing on three grounds: (1) whether the respondents through their employee (the chief appraiser) complied with OCGA § 48-5-263 (a) [sic] (11); (2) whether the respondents complied with their duty to properly…”
Lovell v. Floyd Cnty., 710 F. Supp. 1364 (N.D. Ga. 1989). · cites it 2× “O.C.G.A. § 48-5-263 et seq. The tax appraisers, therefore, do not work for the Tax Commissioner.”
Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998). · cites it 2× “OCGA § 48-5-263 (c). Although nothing in this comprehensive taxation system speaks in terms of the duration of an employment contract between a county board of tax assessors and the tax appraiser hired by the assessors, in all matters dealing with county tax appraisers it is the…”
Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). · cites it 4× “With respect to factor number 4 — the obligation to pay or the duty to train the charging authority — the rate of compensation for each appraiser, O.C.G.A. § 48-5-263(a)(l), and the training, id.”
— 48-5-263(a)(l) — 1 case
Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). “With respect to factor number 4 — the obligation to pay or the duty to train the charging authority — the rate of compensation for each appraiser, O.C.G.A. § 48-5-263(a)(l), and the training, id.”
— 48-5-263(b) — 2 cases
Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007). “Likewise, when it sets out the various duties of the county boards of tax assessors, OCGA§ 48-5-263 (b) indicates that the appraisal of fair market value is only the first step in a lengthy process of assessment: Each member of the county property appraisal staff shall: (1)…”
Sherman v. Fulton Cnty. Bd. of Assessors, 701 S.E.2d 472 (Ga. 2010). “Sherman asserts that the Board is not fulfilling its statutory *96 duty under OCGA § 48-5-263 (b) to make appraisals of fair market value and comply with rules and regulations established by the tax commissioner for staff duties, and contends that the purported illegal activity…”
— 48-5-263(b)(1) — 1 case
Monroe Cnty. v. Georgia Power Co., 655 S.E.2d 817 (Ga. 2008). “See OCGA §§ 48-5-263 (b) (1) (stating that county tax appraisers may make fair market value appraisals except for property returned directly to the Commissioner); 48-5-264.”
— 48-5-263(c) — 1 case
Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). “With respect to factor number 4 — the obligation to pay or the duty to train the charging authority — the rate of compensation for each appraiser, O.C.G.A. § 48-5-263(a)(l), and the training, 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.