06 LC 18
5058
House
Bill 1187
By:
Representatives Willard of the
49th,
Geisinger of the
48th,
Lindsey of the
54th,
Holmes of the
61st,
Burkhalter of the
50th,
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 for an additional county classification for appraisal staff
purposes; to change certain provisions regarding composition and duties of
county appraisal staffs; to change certain provisions regarding designation and
duties of chief appraisers; to change certain provisions regarding selection of
the chairperson of the board of tax assessors; to provide an effective date; 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 by striking
Code Section 48-5-261, relating to classification of counties, and inserting in
its place a new Code Section 48-5-261 to read as follows:
∀48-5-261.
For
the purpose of administering this part, the counties of this state are placed in
the following classes:
(1)
Class I — Counties having less than 3,000 parcels of real
property;
(2)
Class II — Counties having at least 3,000 but less than 8,000 parcels of
real property;
(3)
Class III — Counties having at least 8,000 but less than 15,000 parcels of
real property;
(4)
Class IV — Counties having at least 15,000 but less than 25,000 parcels of
real property;
(5)
Class V — Counties having at least 25,000 but less than 35,000 parcels of
real property;
(6)
Class VI — Counties having at least 35,000 but less than 50,000 parcels of
real property;
(7)
Class VII — Counties having at least 50,000 but less than 100,000 parcels
of real property;
and
(8)
Class VIII — Counties having at least 100,000
or
more
but less than
275,000 parcels of real
property.;
and
(9)
Class IX — Counties having 275,000 or more parcels of real
property.∀
SECTION
2.
Said
article is further amended by striking Code Section 48-5-262, relating to
composition and duties of county appraisal staffs, and inserting in its place a
new Code Section 48-5-262 to read as follows:
∀48-5-262.
(a)
Class I counties shall provide for an appraisal staff pursuant to paragraph (1)
of Code Section 48-5-260 by:
(1)
Employing a full-time appraiser;
(2)
Contracting with a contiguous county to provide the staff requirement;
or
(3)
Contracting with a professional appraisal person to provide the staff
requirement.
(b)
Each county other than Class I counties shall employ a minimum staff of
appraisers, to be known as the county property appraisal staff, to perform the
duties set forth in this part. For compensation purposes, the appraisers will
be designated, lowest grade first, as Appraiser I, Appraiser II, Appraiser III,
and Appraiser IV.
(c)
The minimum staff requirement for each county shall be as follows:
(1)
Class II counties — One Appraiser III;
(2)
Class III counties — One Appraiser III and one Appraiser I;
(3)
Class IV counties — One Appraiser III, one Appraiser II, and one Appraiser
I;
(4)
Class V counties — Two Appraisers III, two Appraisers II, and one
Appraiser I;
(5)
Class VI counties — One Appraiser IV, two Appraisers III, two Appraisers
II, and one Appraiser I;
(6)
Class VII counties — One Appraiser IV, four Appraisers III, one Appraiser
II, and two Appraisers I;
(7)
Class VIII counties — Two Appraisers IV, eight Appraisers III, five
Appraisers II, and five Appraisers
I.;
(8)
Class IX counties — Two Appraisers IV, eight Appraisers III, five
Appraisers II, and five Appraisers I.
(d)
The establishment of minimum staff requirements shall not preclude any county
from employing additional appraisers in order to carry out this
part.
(e)(1)
As used in this subsection, the term 'county civil service system' means any
county civil service system, county merit system, county personnel plan or
policy, or stated rules of work.
(2)(A)
The
Except as
otherwise provided in subparagraph (B) of this paragraph,
the county governing authority shall be
authorized, in its discretion and upon adoption of the appropriate resolution or
ordinance, to provide that staff and employees of the county board of tax
assessors shall be positions of employment covered by the county civil service
system. Following the adoption of such ordinance or resolution, the county
board of tax assessors may hire and manage such employees, but only in
compliance with the county civil service system. The failure of the county
board of tax assessors to comply with the requirements of such system shall be
grounds for removal of one or more members of the county board of tax assessors
pursuant to subsection (b) of Code Section 48-5-295.
(B)
The chief appraiser, appraisers, staff, and employees of the county board of tax
assessors in Class IX counties shall be positions of employment covered by the
county civil service system. The county manager may hire and manage the chief
appraiser, appraisers, staff, and employees in compliance with the county civil
service system. The failure of the county board of tax assessors to comply with
the requirements of such system shall be grounds for removal of one or more
members of the county board of tax assessors pursuant to subsection (b) of Code
Section
48-5-295.∀
SECTION
3.
Said
article is further amended by striking Code Section 48-5-264, relating to
designation and duties of chief appraisers, and inserting in its place a new
Code Section 48-5-264 to read as follows:
∀48-5-264.
(a)
The
Except as
otherwise provided in subsection (b) of this Code section,
the board of tax assessors in each county
other than a
Class IX 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.
(b)
In each Class IX county, the chief appraiser shall be selected pursuant to
subparagraph (e)(2)(B) of Code Section 48-5-261.
(c)
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)(d)
The chief appraiser
of any county
other than a Class IX county may appoint
an assistant and may delegate
his
such chief
appraiseŕs
authority in writing to the assistant.
(c)(e)
The chief appraiser may be a member of the county board of tax
assessors.∀
SECTION
4.
Said
article is further amended by striking subsection (b) of Code Section 48-5-290,
relating to creation of county boards of tax assessors, and inserting in its
place a new subsection (b) to read as follows:
∀(b)
Except as
otherwise
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.∀
SECTION
5.
Said
article is further amended by striking subsection (a) of Code Section 48-5-298,
relating to selection of the chairman of the county board of tax assessors, and
inserting in its place a new subsection (a) to read as follows:
∀(a)
Except in a
Class IX county, each
Each
county board of tax assessors shall elect one of its members to serve as
chairman
chairperson
for each tax year. The election of a
chairman
chairperson
shall be the first order of business at the first meeting of the board for each
tax year. At the same time, the board shall select from the county appraisal
staff one appraiser to act as secretary to the board for that tax year. Each
county board of tax assessors, subject to the approval of the county governing
authority, may enter into employment contracts with persons to:
(1)
Assist the board in the mapping, platting, cataloging, indexing, and appraising
of taxable properties in the county;
(2)
Make, subject to the approval of the board, reevaluations of taxable property in
the county; and
(3)
Search out and appraise unreturned properties in the
county.∀
SECTION
6.
Said
article is further amended by striking Code Section 48-5-309, relating to
applicability of such article to certain boards of tax assessors, and inserting
in its place new Code Sections 48-5-309 and 48-5-309.1 to read as
follows:
∀48-5-309.
(a)
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 of county boards of tax assessors
shall apply to any county which has elected to elect the members of its county
board of tax assessors.
(b)
Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302
through 48-5-308 regarding appointment or terms of office of members of county
boards of tax assessors shall apply to Class IX counties.
48-5-309.1
In
each Class IX county, the chairperson and members of the board of assessors
shall be appointed by the chairperson of the county board of commissioners
subject to approval by the county board of commissioners. The chairperson and
such members shall be appointed for terms of office of four years. The
chairperson and such members shall serve only for the duration of the four-year
term and shall not serve until their respective successors are appointed and
qualified. No person shall be eligible to serve as chairperson or member of the
board of assessors more than two terms of
office.∀
SECTION
7.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
8.
All
laws and parts of laws in conflict with this Act are repealed.