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2018 Georgia Code 48-5-264 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-264 Case Law from Google Scholar Amendments to OCGA 48-5-264

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 5 UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION

48-5-264. Designation and duties of chief appraiser.

  1. The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for:
    1. The operation and functioning of the county property appraisal staff;
    2. Certifying and signing documents prepared by the staff; and
    3. Implementing procedures deemed necessary for the efficient operation of the staff.
  2. The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.
  3. The chief appraiser may be a member of the county board of tax assessors.

(Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Removal of board members unwarranted.

- Trial court did not abuse the court's discretion in refusing to remove the only two members of the Montgomery County Board of Tax Appeals for their failure to hire a level III appraiser as the chief county appraiser, as required by O.C.G.A. § 48-5-264(a), for the inadequacy of the notice sent to taxpayers to explain the increased assessments of property, and for the failure to supervise a county-wide mass appraisal; while the trial court was troubled by the members' actions, budget restraints were, in part, to blame for the failure to hire a level III appraiser, and it did not abuse the court's discretion in concluding that removing the only two members from the Board was too drastic a remedy and would disrupt the running of an essential office. Smith v. Montgomery County Bd. of Tax Assessors, 268 Ga. App. 177, 601 S.E.2d 386 (2004).

RESEARCH REFERENCES

Am. Jur. 2d.

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

ALR.

- Extent of power of tax commission or other officials primarily charged with duty of administering tax statute to deputize or delegate to others matters relating to computation of tax or extent of taxpayer's liability, 107 A.L.R. 1482.

Cases Citing Georgia Code 48-5-264 From Courtlistener.com

Total Results: 1

Monroe County v. Georgia Power Co.

Court: Supreme Court of Georgia | Date Filed: 2008-01-08

Citation: 655 S.E.2d 817, 283 Ga. 12, 2008 Fulton County D. Rep. 78, 2008 Ga. LEXIS 2

Snippet: property returned directly to the Commissioner); 48-5-264.1 (providing *16that the chief appraiser and local