Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-291 - Qualifications for members; approved appraisal courses; rules and regulations(a) No individual shall serve as a member of the county board of tax assessors who: (1) Is less than 21 years of age;(2) Fails to make his or her residence within the county within six months after taking the oath of office as a member of the board;(3) Does not hold a high school diploma or its equivalent;(4) Has not successfully completed 40 hours of training either prior to or within 180 days of appointment as provided in subsection (b) of this Code section;(5) Has not obtained and maintained a certificate issued by the commissioner; and(6) In addition to the training required in paragraph (4) of this Code section, does not successfully complete an additional 40 hours of approved appraisal courses as provided in subsection (b) of this Code section during each two calendar years of tenure as a member of the county board of tax assessors.(b) Approved appraisal courses shall be courses of instruction covering the basic principles of appraisal and assessing of all classes and types of property including instruction in the fundamentals of Georgia law covering the appraisal and assessing of property for ad valorem tax purposes as prescribed and designated by the commissioner pursuant to Code Section 48-5-13. To ensure that the assessment functions are performed in a professional manner by competent assessors, meeting clearly specified professional qualifications, the commissioner shall develop, approve, and administer courses of instruction designed to qualify applicants or tax assessors under this Code section and to specify qualification requirements for certification. The commissioner may contract with any professional appraisal organization or firm or institution of higher education in this state to provide the necessary courses of instruction or any part of any such course pursuant to Code Section 48-5-13.(c) The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.Amended by 2010 Ga. Laws 670,§ 4-2, eff. 1/1/2011.Amended by 2006 Ga. Laws 813,§ 3, eff. 5/5/2006.