Ga. Code § 48-5-263

Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-263 - Qualifications, duties, and compensation of appraisers
(a)Qualifications.
(1) The commissioner shall establish, and the Department of Administrative Services may review, the qualifications and rate of compensation for each appraiser grade.
(2) Each appraiser shall, before his or her employment, obtain a satisfactory grade, as determined by the commissioner, on an examination prepared by the commissioner and an institution of higher education in this state.
(b)Duties. Each member of the county property appraisal staff shall:
(1) Make appraisals of the fair market value of all taxable property in the county other than property returned directly to the commissioner;
(2) Maintain all tax records and maps for the county in a current condition. This duty shall include, but not be limited to, the mapping, platting, cataloging, and indexing of all real and personal property in the county;
(3) Prepare annual assessments on all taxable property appraised in the county and submit the assessments for approval to the county board of tax assessors;
(4) Prepare annual appraisals on all tax-exempt property in the county and submit the appraisals to the county board of tax assessors;
(5) Prepare and mail assessment notices after the county board of tax assessors has determined the final assessments;
(6) Attend hearings of the county board of equalization and provide information to the board regarding the valuation and assessments approved by the county board of tax assessors on those properties concerning which appeals have been made to the county board of equalization;
(7) Provide information to the department as needed by the department and in the form requested by the department;
(8) Attend the standard approved training courses as directed by the commissioner for all minimum county property appraisal staffs;
(9) Compile sales ratio data and furnish the data to the commissioner as directed by the commissioner;
(10) Comply with the rules and regulations for staff duties established by the commissioner; and
(11) In counties that elect to require decals pursuant to Code Section 48-5-492, inspect mobile homes located in the county to determine if the proper decal is attached to and displayed on the mobile home by the owner as provided by law; notify the residents of those mobile homes to which a decal is not attached of the provisions of Code Sections 48-5-492 and 48-5-493; and furnish to the tax collector or tax commissioner a periodic list of those mobile homes to which a decal is not attached.
(c)Compensation. Staff appraisers shall be paid from county funds. The rates of compensation established by the commissioner shall not preclude any county from paying a higher rate of compensation to any appraiser grade.

OCGA § 48-5-263

Amended by 2021 Ga. Laws 250,§ 1, eff. 5/6/2021.
Amended by 2012 Ga. Laws 630,§ 2-91, eff. 7/1/2012.
Amended by 2009 Ga. Laws 155,§ 1, eff. 5/5/2009.