Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302 through 48-5-308 regarding appointment, terms of office, vacancies, removals, qualifications, or compensation of members of county boards of tax assessors shall apply to any county which has elected to elect the members of its county board of tax assessors.
History. Ga. L. 1972, p. 1114, § 6; Code 1933, § 91A-1434, enacted by Ga. L. 1978, p. 309, § 2.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1991, the comma was deleted following “assessors” near the middle of this Code section.
Structure 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
§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations
§ 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
§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns
§ 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
§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction
§ 48-5-305. Valuation of Property Not in Digest
§ 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
§ 48-5-313. Applicability of Part
§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties