Duties of Tax Assessor Board
Georgia Code: 48-5-299.
Ascertainment of taxable property; assessments
against unreturned property; penalty for unreturned property;
changing real property values established by appeal in prior year.
(a) It shall be the duty of the county board
of tax assessors to investigate diligently and to inquire into
the property owned in the county for the purpose of ascertaining
what real and personal property is subject to taxation in the
county and to require the proper return of the property for taxation.
The board shall make such investigation as may be necessary to
determine the value of any property upon which for any reason
all taxes due the state or the county have not been paid in full
as required by law. In all cases where the full amount of taxes
due the state or county has not been paid, the board shall assess
against the owner, if known, and against the property, if the
owner is not known, the full amount of taxes which has accrued
and which may not have been paid at any time within the statute
of limitations. In all cases where taxes are assessed against
the owner of the property, the board may proceed to assess the
taxes against the owner of the property according to the best
information obtainable; and such assessment, if otherwise lawful,
shall constitute a valid lien against the property assessed.
The office of the Board of Tax Assessors maintains
records of all properties within the county, the property owner,
and the fair market value of the property. The Board directs a
staff of appraisers and appraisal clerks to obtain and manage
these records. The appraisal staff obtains information from building
permits and other sources, then visits the properties where improvements
have been made or for verification of incorrect information. The
appraisal staff is also instructed to review all characteristics
of each property within the county to insure the accuracy of the
In addition to establishing values for real and
personal property, the Board is ordered by the Georgia state law
to submit a tax digest (a compilation of all property values,
motor vehicle values, timber values, and exemption amounts) to
the State Revenue Commissioner at the Department of Revenue.
It is required, by law, that each assessor and
appraiser have certain training and appraiser designation as offered
by the Department of Revenue. The assessors and appraisers must
continue their education with the Department of Revenue throughout
their career with the Board of Tax Assessors office.
More information concerning the Department of
Revenue can be found on their web site: