Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Parte 1. EQUALIZATION OF ASSESSMENTS
48-5-268. Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
- (a)
The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the continuing education of experienced appraisers.#
- (b)
- (1)
The department shall prepare, instruct, operate, and administer courses of instruction for the training of new appraisers and the continuing education of experienced appraisers in the appraisal of tangible personal property.#
- (2)
In all counties except Class I counties, the chief appraiser shall designate at least one person on the county appraisal staff to be responsible for the appraisal of tangible personal property. Any person or persons so designated shall be required to attend the standard approved training courses operated by the department in accordance with this subsection as part of their duties specified in subsection (b) of Code Section 48-5-263.#
- (c)
The department may contract with any institution of higher education in this state to provide the courses of instruction, or any part of the courses, called for in this Code section.#
History
Ga. L. 1972, p. 1104, § 10; Code 1933, § 91A-1410, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1554, § 2.
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Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, páginas 644 a 645; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.