Title 48, Chapter 5, Section 291
( 48-5-291)
(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 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. An
individual who has held an equivalent responsible position of
employment for a period of five years shall not be required to
meet the high school education requirement provided in this
paragraph. The commissioner is authorized to specify by regulation
the types of employment qualifying as equivalent responsible
positions of employment under the terms of this paragraph; (4) Does not have at least one year of experience in
appraisal-related work. The successful completion of 40 hours of
approved appraisal courses as provided for in subsection (c) of
this Code section, taken either prior to appointment or within one
year after appointment, may be substituted for this experience
requirement; (5) Has not successfully completed an assessor examination to be
administered by the commissioner or has not successfully completed
at least 40 hours of approved appraisal courses as provided in
subsection (c) of this Code section; and (6) Does not successfully complete at least 40 hours of approved
appraisal courses as provided in subsection (c) of this Code
section during each two years of his tenure as a member of the
county board of tax assessors. (b) The requirements of subsection (a) of this Code section shall
not apply to any member of a county board of tax assessors who was
properly appointed and who was serving on January 1, 1973, until
such time as the term for which he was serving on January 1, 1973,
shall expire. (c) 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. The commissioner shall develop and administer
courses of instruction designed to qualify applicants or tax
assessors under this Code section; and he 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. |