Title 48, Chapter 5, Section 295
( 48-5-295)
(a) Each member of the county board of tax assessors appointed to
such office on and after July 1, 1996, shall be appointed by the
county governing authority for a term of not less than three nor
more than six years and until a successor is duly appointed and
qualified. A county governing authority shall, by resolution,
within the range provided by this subsection, select the length of
terms of office for members of its county board of tax assessors.
Following the adoption of such resolution, all new appointments and
reappointments to the county board of tax assessors shall be for the
term lengths specified in the resolution; however, such resolution
shall not have the effect of shortening or extending the terms of
office of current members of the board of assessors whose terms have
not yet expired. The county governing authority shall not be
authorized to again change the term length until the expiration of
the term of office of the first appointment or reappointment
following the resolution that last changed such terms of office. If
the resolution changing the terms of office of members of the board
of tax assessors would result in a voting majority of the board of
tax assessors having their terms expire in the same calendar year,
the county governing authority shall provide in the resolution for
staggered initial appointments or reappointments of a duration of
not less than three nor more than six years that will prevent such
an occurrence. Any member of the county board of tax assessors
shall be eligible for reappointment after review of his or her
service on the board by the appointing authority. In case of a
vacancy on the board at any time, whether caused by death,
resignation, removal, or otherwise, the vacancy shall be filled by
appointment of the county governing authority. Any person appointed
to fill a vacancy shall be appointed only to serve for the remainder
of the unexpired term of office and shall possess the same
qualifications required under this part for regular appointment to a
full term of office. (b) A member of the county board of tax assessors may be removed by the county governing authority only for cause shown for the failure to perform the duties or requirements or meet the qualifications imposed upon such member by law including, but not limited to, the duties, requirements, and qualifications specified pursuant to Code Section 48-5-295.1 and subsection (e) of Code Section 48-5-262. No member of the board who is also employed by the county as a staff appraiser under Code Section 48-5-262 may be removed by the county governing authority during such member's term of appointment until the member has been afforded an opportunity for a hearing before the judge of the superior court of the county for recommendations by the judge of the superior court to the county governing authority regarding such removal. |