Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-296. Removal From Office on Petition of Freeholders; Appeals

Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the county board of tax assessors is disqualified or is not properly and impartially discharging his duties or is discriminating in favor of certain citizens or classes of citizens and against others, the judge shall cite the member to appear before him at a time and place to be fixed in the citation, such time to be not less than 20 nor more than 40 days from the date of the presentation of the petition, and to answer to the petition. A copy of the petition shall be attached to the citation and service of the citation may be made by any sheriff, deputy sheriff, or constable of this state. The officer making the service shall serve copies and return the original petition and citation to the clerk of the court as other process is returned. At the time and place fixed in the citation, unless postponed for reasonable cause, the judge shall hear and determine the matter without a jury and shall render such judgment and order as may be right and proper, either dismissing the petition or removing the offending member of the county board of tax assessors from office and declaring a vacancy in the office. If either party to the controversy is dissatisfied with the judgment and order of the court, the party may appeal the issue as in other cases.
History. Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6909; Ga. L. 1946, p. 726, § 29; Code 1933, § 91A-1439, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 771, § 1.
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