Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority

History. Ga. L. 1913, p. 123, § 3; Code 1933, § 92-6904; Ga. L. 1972, p. 1114, § 1; Code 1933, § 91A-1433, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1554, § 4; Ga. L. 1996, p. 190, § 2; Ga. L. 2000, p. 416, § 1; Ga. L. 2000, p. 1370, § 2; Ga. L. 2002, p. 1009, § 1; Ga. L. 2006, p. 819, § 4/HB 1502.
Code Commission notes.
The amendment of this Code section by Ga. L. 2000, p. 416, § 1, irreconcilably conflicted with and was treated as superseded by Ga. L. 2000, p. 1370, § 2. See County of Butts v. Strahan, 151 Ga. 417 (1921).
Pursuant to Code Section 28-9-5, in 2000, the reference to “subsection (d) of Code Section 48-5-298” was changed to “subsection (e) of Code Section 48-5-262” in the first sentence of subsection (b) and the reference to “member that have provided” was changed to “member that has provided” in subsection (c).
Pursuant to Code Section 28-9-5, in 2002, “has provided” was substituted for “have provided” near the end of subsection (c).
Law reviews.
For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979).

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