Current through 2023-2024 Legislative Session Chapters 1-597, 604, 609, 612, 696, 697
Section 48-5-264 - [See Note] Designation and duties of chief appraiser(a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for: (1) The operation and functioning of the county property appraisal staff;(2) Certifying and signing documents prepared by the staff; and(3) Implementing procedures deemed necessary for the efficient operation of the staff.(b) The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.(c) The chief appraiser may be a member of the county board of tax assessors.(d) The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years.Amended by 2024 Ga. Laws 379,§ 1-3, eff. 1/1/2025, only if a constitutional amendment which becomes effective 1/1/2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has been ratified, app. to taxable years beginning on or after 1/1/2025. See 2024 Ga. Laws 379, § 4-1.This section is set out more than once due to postponed, multiple, or conflicting amendments.