Georgia Code
Part 1 - Equalization of Assessments
§ 48-5-263. Qualifications, Duties, and Compensation of Appraisers

History. Ga. L. 1972, p. 1104, § 5; Code 1933, § 91A-1405, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 23; Ga. L. 1981, p. 1906, § 2; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-91/HB 642; Ga. L. 2021, p. 564, § 1/SB 193.
The 2021 amendment, effective May 6, 2021, substituted “In counties that elect to require decals pursuant to Code Section 48-5-492, inspect” for “Inspect” at the beginning of paragraph (b)(11).
Editor’s notes.
Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: “Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act.” This Act became effective July 1, 2012.
Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: “Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90.”
Administrative rules and regulations.
County Appraisal Staff — Duties, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Substantive Regulations, § 560-11-2-.28.
Inspections and Citations, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Uniform Procedures for Mobile Homes, § 560-11-9-.05.

Structure Georgia Code

Georgia Code

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

§ 48-5-260. Purpose of Part

§ 48-5-261. Classification of Counties for Administration of Part

§ 48-5-262. Composition and Duties of County Appraisal Staffs; “County Civil Service System” Defined

§ 48-5-263. Qualifications, Duties, and Compensation of Appraisers

§ 48-5-264. Designation and Duties of Chief Appraiser

§ 48-5-264.1. Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill

§ 48-5-265. Formation of Joint County Property Appraisal Staffs

§ 48-5-266. Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings

§ 48-5-267. State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers

§ 48-5-268. Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property

§ 48-5-269. Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property

§ 48-5-269.1. Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property

§ 48-5-270. Commissioner’s Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment

§ 48-5-271. Table of Values for Conservation Use Value of Forest Land

§ 48-5-273. Counties to Submit Tax Rate to Commissioner

§ 48-5-274. Establishment of Equalized Adjusted Property Tax Digest; Establishment and Use of Average Ratio; Information to Be Furnished by State Auditor; Grievance Procedure; Information to Be Furnished by Commissioner

§ 48-5-275. Applicability of Part