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

O.C.G.A. § 48-5-290 (2019)

Creation of county board of tax assessors; composition

✓ 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) There is established a county board of tax assessors in each of the several counties of this state. (b) Except as provided in Code Section 48-5-309 with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more than five members to be appointed by the county governing authority. (c) The order making an appointment to the county board of tax assessors shall be regularly entered upon the record of the superior court of the county. A certificate from the clerk of the superior court reciting the order and stating that the person appointed has taken the oath required by law shall constitute the commission of a member. No other commission shall be required. The clerk of the superior court shall transmit a copy of the certificate to the commissioner within five days of the date the oath is administered. (d) No individual may be appointed or reappointed to a county board of tax assessors when the individual is related to a member of the county governing authority in one or more of the following degrees: (1) Mother or mother-in-law; (2) Father or father-in-law; (3) Sister or sister-in-law; (4) Brother or brother-in-law; (5) Grandmother or grandmother by marriage; (6) Grandfather or grandfather by marriage; (7) Son or son-in-law; or (8) Daughter or daughter-in-law.

History

Ga. L. 1913, p. 123, § 2; Code 1933, § 92-6903; Ga. L. 1951, p. 715, § 1; Ga. L. 1978, p. 1751, § 1; Code 1933, § 91A1432, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 40; Ga. L. 1986, p.

1322, § 2; Ga. L. 2006, p. 819, § 2/HB 1502.

Annotations

Law reviews. For survey article on labor and employment law, see 60 Mercer L. Rev. 217 (2008).

JUDICIAL DECISIONS For a discussion of the relationship between O.C.G.A. § 48-5-290 and the DeKalb County Reorganization Act of 1981 relating to the appointment of members to the county board of tax assessors and the board of directors of the Metropolitan Atlanta Rapid Transit Authority, see Maloof v. Williams, 175 Ga. App. 546, 334 S.E.2d 16, 1985 Ga. App. LEXIS 2157 (1985). Claims barred. - Unpublished decision: Eleventh Amendment barred the

employees’ 42 U.S.C. § 1983 claims against a county board of tax assessors (Board) because: (1) the Board was independent of county government, under O.C.G.A. §§ 48-5-290 and 48-5-295; (2) the state controlled the Board and mandated county funding as well as employee qualifications and duties; and (3) the Board was liable for any judgment. Ballard v. Chattooga County Bd. of Tax Assessors, 615 Fed. Appx. 621, 2015 U.S. App. LEXIS 11636 (11th Cir. 2015).

OPINIONS OF THE ATTORNEY GENERAL Georgia Open Meetings Law, O.C.G.A. § 50-14-1 et seq., applies to proceedings both of a county board of tax assessors and of a county board of equalization. 1995 Op. Att’y Gen. No. U95-22. Secretary of a county board of tax assessors can legally serve as a tax commissioner under former Code 1933, §§ 92-6903 and 92-6910 (see now

O.C.G.A. §§ 48-5-290, 48-5-292, and 48-5-298). 1952-53 Ga. Op. Att’y Gen. 303. No alternate assessor permissible. - O.C.G.A. § 48-5-290 requires that a county board of tax assessors be composed of only three members; no alternate assessor is permissible. 1981 Op. Att’y Gen. No. U81-49 (issued prior to 1986 amendment).

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

Notes of Decisions
Cited in 7 cases, 1983–2015 · leading case: S. Ry. Co., Cross-Appellees, United States of Am. v. State Bd. of Equalization, Etc., Cross-Appellants, 715 F.2d 522 (11th Cir. 1983).
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S. Ry. Co., Cross-Appellees, United States of Am. v. State Bd. of Equalization, Etc., Cross-Appellants, 715 F.2d 522 (11th Cir. 1983). “§§ 48-5-510 through -524 (1982). Other commercial and industrial property is assessed by the county in which it is located.”
Parsons v. Chatham Cnty. Bd. of Commissioners, 418 S.E.2d 459 (Ga. Ct. App. 1992). · cites it 2× “OCGA § 48-5-290 et seq. One of the duties expressly prescribed by OCGA § 45-10-3 (8) is that each member of the board shall “[n]ever engage in other conduct which is unbecoming to a member or which constitutes a breach of public trust.”
Lovell v. Floyd Cnty., 710 F. Supp. 1364 (N.D. Ga. 1989). · cites it 2× “O.C.G.A. § 48-5-290(b). Therefore, unless tax appraisers fall under one of the exceptions listed in subsection (b), they are merit employees.”
Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998). · cites it 2× “OCGA § 48-5-290 creates a county board of tax assessors for each county in the State and provides for the appointment of board members by the governing authority of the county.”
Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). “O.C.G.A. § 48-5-290 creates a county board of assessors for each county in the State.”
Maloof v. Williams, 334 S.E.2d 16 (Ga. Ct. App. 1985). · cites it 4× “Held: Membership on the DeKalb County Board of Tax Assessors is governed by OCGA § 48-5-290 (b) (1), which provides, in pertinent part, that “each county board of tax assessors shall consist of three members to be appointed by the county governing authority.”
Brown v. Wetherington, 300 S.E.2d 680 (Ga. 1983). · cites it 2× “” OCGA § 48-5-290 (b) (2) (Code Ann. § 91A-1432).”
— 48-5-290(b) — 1 case
Lovell v. Floyd Cnty., 710 F. Supp. 1364 (N.D. Ga. 1989). “O.C.G.A. § 48-5-290(b). Therefore, unless tax appraisers fall under one of the exceptions listed in subsection (b), they are merit employees.”
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.