06 LC 18
5398/AP
House
Bill 1502 (AS PASSED HOUSE AND SENATE)
By:
Representatives Royal of the
171st,
O`Neal of the
146th,
and Roberts of the
154th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating
to ad valorem taxation of property, so as to provide for additional powers,
duties, and authority of the state revenue commissioner with respect to property
appraisal and assessment; to change certain provisions relating to bona fide
conservation use covenants; to change certain provisions regarding appointment
of members of county boards of tax assessors; to change certain provisions
regarding qualifications of members of county boards of tax assessors; to change
certain provisions regarding eligibility and terms of office of members of
county boards 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.
Chapter
5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem
taxation of property, is amended by adding a new subsection at the end of Code
Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to bona
fide conservation use property, to be designated subsection (y), to read as
follows:
"(y)
The commissioner shall have the power to make and publish reasonable rules and
regulations for the implementation and enforcement of this Code section.
Without limiting the
commissioneŕs
authority with respect to any other such matters, the commissioner may prescribe
soil maps and other appropriate sources of information for documenting
eligibility as a bona fide conservation use property. The commissioner also may
provide that advance notice be given to taxpayers of the intent of a board of
tax assessors to deem a change in use as a breach of a
covenant."
SECTION
2.
Said
chapter is further amended by striking subsection (c) of Code Section 48-5-290,
relating to creation of county board of tax assessors, appointment and number of
members, commission, and noneligibility of certain individuals, and inserting in
its place a new subsection (c) to read as follows:
"(c)
The order making an appointment to the county board of tax assessors shall be
regularly entered upon the record of the superior court of the county. A
certificate from the clerk of the superior court reciting the order and stating
that the person appointed has taken the oath required by law shall constitute
the commission of a member. No other commission shall be required.
The clerk of
the superior court shall transmit a copy of the certificate to the commissioner
within five days of the date the oath is
administered."
SECTION
3.
Said
chapter is further amended by striking Code Section 48-5-291, relating to
qualifications for members, nonapplicability to certain members, and approved
appraisals, and inserting in its place a new Code Section 48-5-291 to read as
follows:
"48-5-291.
(a)
No individual shall serve as a member of the county board of tax assessors
who:
(1)
Is less than 21 years of age;
(2)
Fails to make his residence within the county within six months after taking the
oath of office as a member of the board;
(3)
Does not hold a high school diploma or its equivalent. An individual who has
held an equivalent responsible position of employment for a period of five years
shall not be required to meet the high school education requirement provided in
this paragraph. The commissioner is authorized to specify by regulation the
types of employment qualifying as equivalent responsible positions of employment
under the terms of this paragraph;
(4)
Does not
have at least one year of experience in appraisal-related work. The successful
completion of 40 hours of approved appraisal courses as provided for in
subsection (c) of this Code section, taken either prior to appointment or within
one year after appointment, may be substituted for this experience
requirement
Has not
successfully completed 40 hours of training either prior to or within 180 days
of appointment as provided in subsection (b) of this Code
section;
(5)
Has not
successfully completed an assessor examination to be administered by the
commissioner or has not successfully completed at least 40 hours of approved
appraisal courses as provided in subsection (c) of this Code
section
Has not
obtained and maintained a certificate issued by the
commissioner; and
(6)
Does
In addition to
the training required in paragraph (4) of this Code section,
does not successfully complete
at
least
an
additional 40 hours of approved appraisal
courses as provided in subsection
(c)(b)
of this Code section during each two
calendar
years of
his
tenure as a member of the county board of tax assessors.
(b)
The requirements of subsection (a) of this Code section shall not apply to any
member of a county board of tax assessors who was properly appointed and who was
serving on January 1, 1973, until such time as the term for which he was serving
on January 1, 1973, shall expire.
(c)(b)
Approved appraisal courses shall be courses of instruction covering the basic
principles of appraisal and assessing of all classes and types of property
including instruction in the fundamentals of Georgia law covering the appraisal
and assessing of property for ad valorem tax purposes as prescribed and
designated by the commissioner.
To ensure that
the assessment functions are performed in a professional manner by competent
assessors, meeting clearly specified professional qualifications,
the
The
commissioner shall develop and administer courses of instruction designed to
qualify applicants or tax assessors under this Code
section;
and he
and to specify
qualification requirements for certification. The
commissioner may contract with any
professional appraisal organization or firm or institution of higher education
in this state to provide the necessary courses of instruction or any part of any
such course.
(c)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code
section."
SECTION
4.
Said
chapter is further amended by striking Code Section 48-5-295, relating to terms
of office, vacancies, and removal by county governing authority, and inserting
in its place a new Code Section 48-5-295 to read as follows:
"48-5-295.
(a)
Each member of the county board of tax assessors appointed to such office on and
after July 1, 1996, shall be appointed by the county governing authority for a
term of not less than three nor more than six years
and until a
successor is duly appointed and qualified.
A county governing authority shall, by resolution, within the range provided by
this subsection, select the length of terms of office for members of its county
board of tax assessors. Following the adoption of such resolution, all new
appointments and reappointments to the county board of tax assessors shall be
for the term lengths specified in the resolution; however, such resolution shall
not have the effect of shortening or extending the terms of office of current
members of the board of assessors whose terms have not yet expired. The county
governing authority shall not be authorized to again change the term length
until the expiration of the term of office of the first appointment or
reappointment following the resolution that last changed such terms of office.
If the resolution changing the terms of office of members of the board of tax
assessors would result in a voting majority of the board of tax assessors having
their terms expire in the same calendar year, the county governing authority
shall provide in the resolution for staggered initial appointments or
reappointments of a duration of not less than three nor more than six years that
will prevent such an occurrence.
The county
governing authority shall transmit to the board of assessors a copy of the
resolution setting the length of terms of members of the county board of tax
assessors within ten days of the date the resolution is
adopted. Any member of the county board
of tax assessors shall be eligible for reappointment after review of his or her
service on the board by the appointing authority.
Such review
shall include education and certification information furnished by the
commissioner. Any member of the county board of tax assessors who fails to
maintain the certification and qualifications specified pursuant to Code Section
48-5-291 shall not be eligible for reappointment until all requirements have
been met. In case of a vacancy on the
board at any time, whether caused by death, resignation, removal, or otherwise,
the vacancy shall be
immediately
filled by appointment of the county governing authority. Any person appointed
to fill a vacancy shall be appointed only to serve for the remainder of the
unexpired term of office and shall possess the same qualifications required
under this part for regular appointment to a full term of office.
(b)
A member of the county board of tax assessors may be removed by the county
governing authority only for cause shown for the failure to perform the duties
or requirements or meet the qualifications imposed upon such member by law
including, but not limited to, the duties, requirements, and qualifications
specified pursuant to Code Section 48-5-295.1 and subsection (e) of Code Section
48-5-262. No member of the board who is also employed by the county as a staff
appraiser under Code Section 48-5-262 and no member whose removal is attempted
based on this subsection may be removed by the county governing authority during
such
membeŕs
term of appointment until the member has been afforded an opportunity for a
hearing before the judge of the superior court of the county for recommendations
by the judge of the superior court to the county governing authority regarding
such removal.
(c)
As used in subsection (b) of this Code section, the term 'failure to perform the
duties' shall include a finding by the county governing authority that the
member of the county board of tax assessors has shown a pattern of decisions in
his or her capacity as such member that has provided substantially incorrect
assessments or substantially inconsistent tax assessments between similar
properties.
(d)
The provisions of subsection (b) of this Code section shall be a supplemental
alternative to proceedings for removal under Code Section 48-5-296; and the
existence of one remedy shall not bar the
other."
SECTION
5.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
6.
All
laws and parts of laws in conflict with this Act are repealed.