Authorization: Ga. Code Annotated Section 48-5-290 through 48-5-313. Ga. Laws 1986, Act #1622 authorized Board to consist of not less than three (3) nor more than five (5) members. BOC resolution of July 28, 1987 expanded Board membership to five (5) members.
Amended by resolution of the BOC on September 24, 1996 to establish new guidelines and terms of office of new members appointed after July 1, 1996 for said terms to run concurrent with those of the appointing Commissioner with the exception of the nominee of the Chairman of the BOC. See 9/24/96 resolution for explanation of terms of office. HB 1502 of the 2006 Georgia Legislature established new guidelines relative to the BOTA; specifically a member may not continue to serve past the term length or until a successor is appointed and qualified.
Description: Consists of five (5) members appointed by the Board of Commissioners for terms to run concurrent with that of the appointing commissioner with the exception of the BTA member nominated by the Chairman of the BOC. The appointment of a Tax Assessor is entered into the record of the Superior Court. No individual may be appointed or reappointed to the Board of Tax Assessors when the individual is related to a member of the governing authority in the following degrees: mother, father, sister, brother, grandmother, grandfather, son, daughter and equivalent in-law. Members must be 21 years of age, be a resident of Cobb County within 6 months after taking oath of office as tax assessor, must hold high school diploma or its equivalent or must have held an equivalent responsible position of employment for five (5) years, must have at least one (1) year of experience in appraisal related work or forty (40) hours of approved appraisal courses, must successfully complete an assessor examination given by the Commissioner of the Ga. Dept. of Revenue or forty (40) hours of approval appraisal courses, must successfully complete at least forty (40) hours of approved appraisal courses every two (2) years of his or her tenure as a member of this Board. No member of the board is eligible to hold any state, county or municipal office during their term as a member of this board. Members are eligible for reappointment after review of service by the BOC and members may be removed from office only for cause shown for the failure to perform the duties or meet the qualifications imposed upon him/her by law. The Board selects its own Chairman annually. Members receive $10,000.00 annually.
Tax Assessor's Office