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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION |
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Part 2. COUNTY BOARDS OF TAX ASSESSORS |
| § 48-5-290. Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals |
| § 48-5-291. Qualifications for members; approved appraisal courses; rules and regulations |
| § 48-5-292. Ineligibility of county tax assessors to hold other offices; applicability in certain counties |
| § 48-5-293. Oaths of office |
| § 48-5-294. Compensation |
| § 48-5-295. Terms of office; vacancies; removal by county governing authority |
| § 48-5-295.1. Performance review board |
| § 48-5-295.2. Independent performance review board; written report; withholding of funds |
| § 48-5-296. Removal from office on petition of freeholders; appeals |
| § 48-5-297. Meetings |
| § 48-5-298. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses |
| § 48-5-299. Ascertainment of taxable property; assessments against unreturned property; penalty for unreturned property; changing real property values established by appeal in prior year |
| § 48-5-299.1. Designation of board of assessors to receive tax returns |
| § 48-5-300. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings |
| § 48-5-300.1. Time period for taxation of personal property; extension by consent; refunds |
| § 48-5-301. Time for presentation of returns by tax receiver or tax commissioner |
| § 48-5-302. Time for completion of revision and assessment of returns; submission of completed digest to commissioner |
| § 48-5-303. Correction of mistakes in digest; notification of correction |
| § 48-5-304. Approval of tax digests when assessments in arbitration or on appeal; procedure; withholding of grants by Office of the State Treasurer |
| § 48-5-305. Valuation of property not in digest |
| § 48-5-306. Annual notice of current assessment; contents; posting notice; new assessment description |
| § 48-5-306.1. Brochures describing exemptions and preferential assessments available to taxpayers |
| § 48-5-307. Service of papers; fees |
| § 48-5-308. Effect of part on laws granting additional authority to county boards of tax assessors |
| § 48-5-309. Applicability to counties electing members of board of tax assessors |
| § 48-5-310. Temporary collection of taxes pending approval or appeal of disapproval of digest |
| § 48-5-311. Creation of county boards of equalization; duties; review of assessments; appeals |
| § 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty. |
| § 48-5-313. Applicability of part |
| § 48-5-314. Confidentiality of taxpayer records; exceptions; penalties |
REFS & ANNOS
TITLE 48 Chapter 5 Article 5 Part 2 NOTE
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under Ga. L. 1913, p. 123 and former Code 1933, Ch. 92-69 are included in the annotations for this part.
COUNTY GOVERNING AUTHORITY HAS NO IMPLIED AUTHORITY TO PERFORM ACTS OF ASSESSORS. --Former Code 1933, Ch. 92-69 (see O.C.G.A. Pt. 2, Art. 5, Ch. 5, T. 48) conferring authority upon assessors to perform specific acts negatives any implied power of the county commissioners (now county governing authority) to perform the same acts. Bagwell v. Cash, 207 Ga. 222, 60 S.E.2d 628 (1950) (decided under former Code 1933, Ch. 92-69).
ASSESSORS CANNOT OBLIGATE COUNTY TO PAY ANOTHER FOR SERVICES THE ASSESSORS ARE REQUIRED TO PERFORM. --County tax assessors cannot, with the approval of county commissioners (now county governing authority), obligate the county to pay another with county funds for performing services which the assessors are required to perform and for which the assessors draw pay from the county. Bagwell v. Cash, 207 Ga. 222, 60 S.E.2d 628 (1950) (decided under former Code 1933, Ch. 92-69).
INCREASES FOR SOLE PURPOSE OF RAISING REVENUE, NOT FOR FIXING FAIR VALUES, ARE UNCONSTITUTIONAL. --When county tax assessors, without investigation, make a systematic and comprehensive increase in the value of all property returned in the county for taxes for a particular year, not for the purpose of fixing just and fair values after investigation, or for the purpose of equalizing taxes, but for the sole purpose of raising additional revenue, such assessments are null and void, as the assessments are clearly violative of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III) and Ga. Const. 1945, Art. I, Sec. I, Para. II (see Ga. Const. 1983, Art. I, Sec. I, Para. II) and U.S. Const., amend. 14. Hutchins v. Howard, 211 Ga. 830, 89 S.E.2d 183 (1955) (decided under former Code 1933, Ch. 92-69).
SUITS BY BOARD EMPLOYEES AGAINST COUNTY FOR COMPENSATION ARE UNAUTHORIZED. --Even were it to be assumed that the employment of a copyist to be compensated by the county would be authorized, there is nothing in the Act at variance with the prohibition against suits against a county save when expressly authorized by statute or by the provision of the state Constitution. Accordingly, even though it be assumed that the claim against the county is a just one, a suit by such an employee against the county for the recovery of such compensation is unauthorized. Decatur County v. Townsend, 46 Ga. App. 103, 166 S.E. 774 (1932) (decided under Ga. L. 1913, p. 123).
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under Ga. L. 1913, p. 123 and former Code 1933, Ch. 92-69 are included in the annotations for this part.
COUNTY GOVERNING AUTHORITY HAS NO IMPLIED AUTHORITY TO PERFORM ACTS OF ASSESSORS. --Former Code 1933, Ch. 92-69 (see O.C.G.A. Pt. 2, Art. 5, Ch. 5, T. 48) conferring authority upon assessors to perform specific acts negatives any implied power of the county commissioners (now county governing authority) to perform the same acts. Bagwell v. Cash, 207 Ga. 222, 60 S.E.2d 628 (1950) (decided under former Code 1933, Ch. 92-69).
ASSESSORS CANNOT OBLIGATE COUNTY TO PAY ANOTHER FOR SERVICES THE ASSESSORS ARE REQUIRED TO PERFORM. --County tax assessors cannot, with the approval of county commissioners (now county governing authority), obligate the county to pay another with county funds for performing services which the assessors are required to perform and for which the assessors draw pay from the county. Bagwell v. Cash, 207 Ga. 222, 60 S.E.2d 628 (1950) (decided under former Code 1933, Ch. 92-69).
INCREASES FOR SOLE PURPOSE OF RAISING REVENUE, NOT FOR FIXING FAIR VALUES, ARE UNCONSTITUTIONAL. --When county tax assessors, without investigation, make a systematic and comprehensive increase in the value of all property returned in the county for taxes for a particular year, not for the purpose of fixing just and fair values after investigation, or for the purpose of equalizing taxes, but for the sole purpose of raising additional revenue, such assessments are null and void, as the assessments are clearly violative of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III) and Ga. Const. 1945, Art. I, Sec. I, Para. II (see Ga. Const. 1983, Art. I, Sec. I, Para. II) and U.S. Const., amend. 14. Hutchins v. Howard, 211 Ga. 830, 89 S.E.2d 183 (1955) (decided under former Code 1933, Ch. 92-69).
SUITS BY BOARD EMPLOYEES AGAINST COUNTY FOR COMPENSATION ARE UNAUTHORIZED. --Even were it to be assumed that the employment of a copyist to be compensated by the county would be authorized, there is nothing in the Act at variance with the prohibition against suits against a county save when expressly authorized by statute or by the provision of the state Constitution. Accordingly, even though it be assumed that the claim against the county is a just one, a suit by such an employee against the county for the recovery of such compensation is unauthorized. Decatur County v. Townsend, 46 Ga. App. 103, 166 S.E. 774 (1932) (decided under Ga. L. 1913, p. 123).