GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION |
Part 1. EQUALIZATION OF ASSESSMENTS |
Section 48-5-264. Designation and duties of chief appraiser
Latest version.
- (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.
Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2.