- § 48-5-290 - Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals
(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...
- § 48-5-291 - Qualifications for Members; Approved Appraisal Courses; Rules and Regulations
(a) No individual shall serve as a member of the county board of tax assessors who: (1) Is less than 21 years of age;...
- § 48-5-292 - Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties
(a) No member of a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time...
- § 48-5-293 - Oaths of Office
Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of...
- § 48-5-294 - Compensation
Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time...
- § 48-5-295 - Terms of Office; Vacancies; Removal by County Governing Authority
(a) Each member of the county board of tax assessors appointed to such office on and after July 1, 1996, shall be appointed by...
- § 48-5-295.1 - Performance Review Board
(a) The county governing authority may, upon adoption of a resolution, request that a performance review of the county board of tax assessors be...
- § 48-5-295.2 - Independent Performance Review Board; Written Report; Withholding of Funds
(a) The commissioner shall appoint an independent performance review board if he or she determines, through the examination of the digest for any county...
- § 48-5-296 - Removal From Office on Petition of Freeholders; Appeals
Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the...
- § 48-5-297 - Meetings
The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver...
- § 48-5-298 - Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses
(a) Each county board of tax assessors shall elect one of its members to serve as chairman for each tax year. The election of...
- § 48-5-299 - (for Effective Date, See Note.) Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement
(a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in...
- § 48-5-299.1 - Designation of Board of Assessors to Receive Tax Returns
Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the...
- § 48-5-300 - Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings
(a) (1) Except as otherwise provided in paragraph (2) of this subsection, the county board of tax assessors may issue subpoenas for the attendance...
- § 48-5-300.1 - Time Period for Taxation of Personal Property; Extension by Consent; Refunds
(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to...
- § 48-5-301 - Time for Presentation of Returns by Tax Receiver or Tax Commissioner
(a) Except as provided in subsection (b) of this Code section, not later than April 11 in each year the tax receiver or tax...
- § 48-5-302 - Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner
Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15...
- § 48-5-303 - Correction of Mistakes in Digest; Notification of Correction
(a) The county board of tax assessors shall have authority to correct factual errors in the tax digest when discovered within three years and...
- § 48-5-304 - Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer
(a) The commissioner shall not approve any digest of any county when the assessed value that is in dispute for any property or properties...
- § 48-5-305 - Valuation of Property Not in Digest
(a) The county board of tax assessors may provide, pursuant to rules or regulations promulgated by the board and consistent with this article, the...
- § 48-5-306 - (for Effective Date, See Note.) Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description
(a) Method of giving annual notice of current assessment to taxpayer. Each county board of tax assessors may meet at any time to receive...
- § 48-5-306.1 - Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers
(a) The tax commissioner shall annually prepare and maintain a brochure or other publication describing the exemptions and preferential assessments available to the taxpayers...
- § 48-5-307 - Service of Papers; Fees
Whenever, pursuant to this part, any notice, subpoena, or writing is required to be given or served, the notice, subpoena, or writing may be...
- § 48-5-308 - Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors
It is not the intention or the purpose of this part to repeal any law enacted prior to January 1, 1980, granting to any...
- § 48-5-309 - Applicability to Counties Electing Members of Board of Tax Assessors
Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302 through 48-5-308 regarding appointment, terms of office, vacancies, removals, qualifications, or compensation of members...
- § 48-5-310 - Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest
(a) The governing authority of a county whose digest has not been approved by the commissioner may petition the superior court of the county...
- § 48-5-311 - (for Effective Date, See Note.) Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals
(a) Definition.As used in this Code section, the term "appeal administrator" means the clerk of the superior court. (a.1) Appeal administrator. (1) The appeal...
- § 48-5-312 - Status of Ad Valorem Taxes Pending Review in Certain Counties and Municipalities; Petition for Lower Assessment Due to Casualty.
Reserved. Repealed by Ga. L. 1996, p. 798, ยง 1, effective July 1, 1996.
- § 48-5-313 - Applicability of Part
Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.
- § 48-5-314 - Confidentiality of Taxpayer Records; Exceptions; Penalties
(a) (1) All records of the county board of tax assessors which consist of materials other than the return obtained from or furnished by...
Last modified: October 14, 2016