Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-294. Compensation

Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the county governing authority. The compensation to be paid to a member of the board shall not be less than $20.00 per day for the time he is actually discharging the duties required of him. Attendance at required approved appraisal courses shall be part of the official duties of a member of the board and he shall be paid for each day in attendance at such courses and shall be allowed reasonable expenses necessarily incurred in connection with the courses. The compensation of the members of the board and other expenses as may necessarily be incurred in the performance of the duties of the board shall be paid from the county treasury in the same manner as other payments by the county are made.
History. Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6908; Ga. L. 1972, p. 1114, § 3; Code 1933, § 91A-1438, enacted by Ga. L. 1978, p. 309, § 2.

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 2 - County Boards of Tax Assessors

§ 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals

§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations

§ 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties

§ 48-5-293. Oaths of Office

§ 48-5-294. Compensation

§ 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority

§ 48-5-295.1. Performance Review Board

§ 48-5-295.2. Independent Performance Review Board; Written Report; Withholding of Funds

§ 48-5-296. Removal From Office on Petition of Freeholders; Appeals

§ 48-5-297. Meetings

§ 48-5-298. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses

§ 48-5-299. Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement

§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns

§ 48-5-300. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings

§ 48-5-300.1. Time Period for Taxation of Personal Property; Extension by Consent; Refunds

§ 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner

§ 48-5-302. Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner

§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction

§ 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer

§ 48-5-305. Valuation of Property Not in Digest

§ 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description

§ 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers

§ 48-5-307. Service of Papers; Fees

§ 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors

§ 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors

§ 48-5-310. Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest

§ 48-5-311. [Effective Until July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals

§ 48-5-311. [Effective July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals

§ 48-5-313. Applicability of Part

§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties