O.C.G.A. § 48-5-264 (2019)
(For effective date, see note.) Designation and duties of chief appraiser
(a) 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. (b) The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant. (c) The chief appraiser may be a member of the county board of tax assessors.
History
Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2024, p. 20, § 1-3/HB 581, see notes for effective date.
Delayed effective date. Ga. L. 2024, p. 20, § 4-1/HB 581, provides that the 2024 amendment becomes effective on January 1, 2025; provided, however, that, if a constitutional
amendment which becomes effective on January 1, 2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified, then this Act shall stand automatically repealed on January 1, 2025. This Code section as amended is not set out in the Code owing to the delayed effective date. If the voters approve, subsection (d) will read: “(d) The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years.”
Amendments. The 2024 amendment added subsection (d). For effective date of this amendment, see the delayed effective date note. See Editor’s notes for applicability.
Annotations
Editor’s notes. Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes subsection (d) of this Code section applicable to taxable years beginning on or after January 1, 2025. For effective date of this amendment, see the delayed effective date note.
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 Ga. App. LEXIS 815 (2004), cert. denied, No. S04C1864, 2004 Ga. LEXIS 868 (Ga. Sept. 27, 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.