---
title: O.C.G.A. § 48-5-264. Designation and duties of chief appraiser.
collection: code
id: 48-5-264
cite_as: O.C.G.A. § 48-5-264 (2025)
canonical_url: https://georgiacommons.org/code/48-5-264
md_url: https://georgiacommons.org/code/48-5-264.md
text_url: https://georgiacommons.org/code/48-5-264/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=110
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION / EQUALIZATION OF ASSESSMENTS
extraction_warnings:
  - bound_version_dropped:For effective date, see note.
---

# O.C.G.A. § 48-5-264. Designation and duties of chief appraiser.

(a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for:

(1) The operation and functioning of the county property appraisal staff;

(2) Certifying and signing documents prepared by the staff; and

(3) Implementing procedures deemed necessary for the efficient operation of the staff.

(b) The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.

(c) The chief appraiser may be a member of the county board of tax assessors.

(d) The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years.

## History

Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2024, p. 20, § 1-3/HB 581, effective January 1, 2025.

## Editor's Notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, provides that the 2024 amendments to this Code section become effective on January 1, 2025, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption but that permits political subdivisions to individually opt out. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1191, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes subsection (d) of this Code section applicable to taxable years beginning on or after January 1, 2025.

## Amendments

The 2024 amendment, effective January 1, 2025, added subsection (d). See Editor’s notes for applicability.