HB1280: HB1280 Revenue and taxation; election of a county's chief appraiser; provisions

26 LC 47 4013 House Bill 1280 By: Representatives Carpenter of the 4th, Ridley of the 6th, and Tarvin of the 2nd A BILL TO BE ENTITLED AN ACT To amend Part 1 of Article 5 of Chapter 5 of Title 48 of the Of ficial Code of Georgia1 Annotated, relating to equalization of assessments, so as to provide for the General Assembly2 to allow by local Act for the election of a county's chief appraiser; to provide for the election,3 commission, removal, term, qualifications, vacancies, oath, duties, and compensation of such4 chief appraisers; to provide for related matters; to repeal con flicting laws; and for other5 purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 Part 1 of Article 5 of Chapter 5 of Title 48 of the Official Co de of Georgia Annotated,9 relating to equalization of assessments, is amended by revising Code Section 48-5-264,10 relating to designation and duties of chief appraiser, as follows:11 "48-5-264.12 (a) Unless an elected chief appraiser is provided for by a loc al Act adopted pursuant to13 Code Section 48-5-264.2, the The board of tax assessors in each county shall designate an14 Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief15 H. B. 1280 - 1 - 26 LC 47 4013 appraiser of the county. The chief appraiser, whether elected or appointed, shall be16 responsible for:17 (1) The operation and functioning of the county property appraisal staff;18 (2) Certifying and signing documents prepared by the staff; and19 (3) Implementing procedures deemed necessary for the efficient operation of the staff.20 (b) The chief appraiser may appoint an assistant and may delegate his authority in writing21 to the assistant.22 (c) The chief appraiser may be a member of the county board of tax assessors.23 (d) The chief appraiser shall ensure that every parcel in his or her respective county is24 appraised at least every three years."25 SECTION 2.26 Said part is further amended by adding a new Code section to read as follows:27 "48-5-264.2.28 (a) The General Assembly by local Act may provide for the election of the chief appraiser29 of a county. Elected chief appraisers shall be elected, commissioned, and removed in the30 same manner as clerks of the superior courts; and elected chief appraisers shall hold their31 offices for a term of four years and until his or her successor is elected and qualified. An32 elected chief appraiser shall meet the qualifications of an app raiser as provided for in33 subsection (a) of Code Section 48-5-263 no later than 60 days following his or her election;34 and in the event such qualification is not obtained within the time provided the office shall35 be vacated.36 (b)(1) No person shall be eligible to offer for election to or to hold the elected office of37 chief appraiser unless he or she:38 (A) Is a citizen of the United States;39 H. B. 1280 - 2 - 26 LC 47 4013 (B) Is a resident of the county in which he or she seeks the e lected office of chief40 appraiser for at least one year prior to his or her qualifying for the election to such41 office and remains a resident of such county during his or her term of office;42 (C) Is a registered voter;43 (D) Has attained the age of 25 years prior to the date of the general primary in the year44 he or she qualifies for election to the office of chief appraiser; and45 (E) Has not been convicted of a felony offense or any offense involving moral46 turpitude contrary to the laws of this state, any other state, or the United States.47 (2) Each person offering his or her candidacy for the elected office of chief appraiser48 shall file an affidavit with the officer before whom such person has qualified to seek the49 elected office of chief appraiser prior to or at the time for qualifying and such affidavit50 shall affirm that he or she meets all of the qualifications required pursuant to paragraph51 (1) of this subsection.52 (c) Whenever an election fails to fill the elected office of chief appraiser, or in the event53 a vacancy occurs is such elected office, the board of assessors of the county shall appoint54 a person to serve as the chief appraiser until a successor is d uly elected in a special55 election, which shall be held on the next available special ele ction date provided for in56 subsection (c) of Code Section 21-2-540, to serve out the remainder of the unexpired term.57 (d) Before beginning the duties of the elected office of chief appraiser, an elected chief58 appraiser shall take the oath required of all civil officers.59 (e) Except as otherwise provided for in this Code section, an elected chief appraiser shall60 have the same powers, duties, and obligations as a chief apprai ser appointed pursuant to61 Code Section 48-5-264.62 (f) The local Act provided for in subsection (a) of this Code section shall also provide for63 the compensation of an elected chief appraiser."64 H. B. 1280 - 3 - 26 LC 47 4013 SECTION 3.65 All laws and parts of laws in conflict with this Act are repealed.66 H. B. 1280 - 4 -