(a)(1) It shall be the responsibility of each county tax collector
or tax commissioner in this state who has never served in such
office prior to January 1, 1982, to attend 40 hours of training
classes pertaining to all areas of county taxation, particularly
property taxation and motor vehicle titling and registration,
during the initial term of office served by such local tax
(2) Of the 40 hours of required training classes, 20 hours of such
classes shall be attended during the period between the election
of the local tax official and the date such official assumes
(3) The remaining 20 hours of required training classes shall be
attended during the first year of the local tax official's initial
term of office (unless sickness, emergency, or some other
unforeseen circumstance prohibits attendance during that year) at
the seminar on county taxation and related matters held at the
University of Georgia under the supervision of the Georgia Center
for Continuing Education.
(b) In the event a county tax collector or tax commissioner who has
never served in such office prior to January 1, 1982, assumes the
office during a regular term of office, such local tax official
shall be required to obtain special training and instruction from
the Motor Vehicle and Property Tax Divisions of the Department of
Revenue in lieu of the training requirements of subsection (a) of
this Code section.
(c) Beginning January 1, 1987, each county tax collector or tax
commissioner shall be required to attend 15 hours of training
classes on county taxation and related matters during each year of
service as a county tax collector or tax commissioner. For the
purposes of satisfying the requirements of this subsection, credit
will be given for attendance of the county taxation seminar
conducted by the University of Georgia under the supervision of the
Georgia Center for Continuing Education or any seminar on county
taxation conducted by the Department of Revenue. This subsection
shall not apply to a county tax collector or tax commissioner who is
serving the first year of such official's initial term of office.
(d) The costs of attending the training classes required by this
Code section shall be met by the payment of registration fees by
each local tax official attending such classes. Each local tax
official shall be reimbursed by his county for the amount of such
(e) The instructors for the training classes required by this Code
section shall consist of representatives of the Department of
Revenue, the Georgia Association of Tax Officials, the Georgia
Center for Continuing Education, and any other qualified persons
with expertise in the field of county taxation.
(f) The commissioner may adopt and enforce reasonable rules and
regulations governing the establishment and administration of the
training classes provided for by this Code section.
(g) The commissioner is authorized to work with officials and
personnel of the Georgia Center for Continuing Education in
establishing the training classes to be held at that institution.
(h) Any county tax collector or tax commissioner who, without good
cause such as sickness or other emergency, fails to comply with the
training requirements of this Code section may be subject to removal
from office by the Governor.