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 property record.

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: www.gatax.org