06 LC
18 4736
House
Bill 1081
By:
Representatives Lucas of the
139th,
Randall of the
138th,
Graves of the
137th,
Ray of the
136th,
Freeman of the
140th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 5 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to uniform property tax administration and equalization, so
as to provide that a member of the county board of tax assessors shall not be
authorized to serve simultaneously as a member of the county appraisal staff or
chief appraiser; to change the qualifications of appraisers; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
5 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating
to uniform property tax administration and equalization, is amended in Code
Section 48-5-263, relating to qualifications, duties, and compensation of
appraisers, by striking subsection (a) and inserting in it place a new
subsection (a) to read as follows:
∀(a)
Qualifications.
(1)
The commissioner shall establish, and the state merit system may review, the
qualifications and rate of compensation for each appraiser grade.
(2)
Each appraiser shall, before his
or
her employment, obtain a satisfactory
grade, as determined by the commissioner, on an examination prepared by the
commissioner and an institution of higher education in this state.
(3)
No person who is serving on a county board of tax assessors or who has served on
a county board of tax assessors within the preceding 12 month period shall be
eligible to serve as an
appraiser.∀
SECTION
2.
Said
article is further amended in Code Section 48-5-264, relating to designation and
duties of the chief appraiser, by striking subsection (c) and inserting in its
place a new subsection (c) to read as follows:
∀(c)
The chief appraiser
may
be
shall not be
authorized to serve simultaneously as a
member of the county board of tax
assessors.∀
SECTION
3.
Said
article is further amended by striking Code Section 48-5-292, relating to
ineligibility of members of county boards of tax assessors to hold other
offices, and inserting in its place a new Code Section 48-5-292 to read as
follows:
∀48-5-292.
(a)
No member of a county board of tax assessors shall be eligible to hold any
state, county, or municipal office during the time he
or
she holds such office. A member of the
board may be reappointed to succeed himself
or
herself as a member of the
board.
(b)
Reserved.
(c)
In any county in this state with a population of 100,000 or more according to
the United States decennial census of 1990 or any future such census, no member
of a county board of tax assessors shall be eligible to hold any county property
appraisal staff position during the time such person holds office as a member of
a county board of tax assessors, except as otherwise provided by
law.
(d)
In any county in this state in which a
A
chief appraiser or a member of the county property appraisal staff is
not
otherwise prohibited under this Code
section from serving simultaneously as a member of the county board of tax
assessors
and is
serving simultaneously in such capacity, such chief appraiser or member of the
county property appraisal staff shall upon ceasing to serve as chief appraiser
or member of the county property appraisal staff automatically cease to serve as
a member of the county board of tax
assessors. Any vacancy created on the
county board of tax assessors under this subsection shall be filled in the
manner provided under subsection (a) of Code Section
48-5-295.∀
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.