FULTON COUNTY BOARD OF TAX ASSESSORS
State
Board Established by:
Description: On February 15, 2006, the Board of Commissioners amended the Code of Laws to revise the terms of office for the members of the Fulton County Board of Tax Assessors. This board was established for the purpose of filling the duties and functions of tax assessors with respect to the assessment and fixing of value of all property located within the boundaries of Fulton County for all state, county, city, school and other tax purposes, including the giving of notices of assessments as provided by law and performing any and all other duties, as necessary and appropriate, relating to the assessment of taxable property, as well as the appeals with respect to such assessments and the equalization of assessments, all in the manner prescribed under Georgia law.
This Board was established by the Board of Commissioners of Fulton County in accordance with O.C.G.A. § 45-5-290, effective January 1, 1994.
On August 15, 2018, item #18-0487 the Board of Commissioners amended section 170-62(b) of the Fulton County Code of Laws regarding the Fulton Couny Board of Tax Assessors.
On May 20, 2015, item #15-0337 the Board of Commissioners approved a resolution increasing the amount of the stipend paid to each member of the Fulton County Board of Assessors from $1,000 monthly to $1,500 monthly and for other purposes. Membership/Appointment: The Fulton County Board of Tax Assessors shall be a five-member board, whose members shall be appointed by the full Board of Commissioners of Fulton County upon nomination by any member of the board of commissioners. Of the five members, at least one shall be a resident of the City of Atlanta, at least one shall be a resident of that portion of Fulton County that lies north of the municipal limits of the City of Atlanta, and at least one shall be a resident of that portion of Fulton County that lies south of the municipal limits of the City of Atlanta. Each such member of the board of tax assessors shall meet all eligibility and other professional and other statutory requirements and qualifications provided under Georgia law and shall, upon appointment, take an oath and shall be otherwise appointed as provided by Georgia law. (b) In addition to state requirements, each member shall, at the time of appointment, have at least the following qualifications: (1) At least one year of experience in appraisal-related work which is defined as follows: (a) the appraisal of real estate or personal property for any purpose for either a governmental or a private agency; or (b) employment in any capacity by county or municipal government involving tax appraisals, assessments, or collections in the office of tax assessor, tax collector, or tax receiver; and or (c) employment by private industry nvolved in the preparation or filing of local government tax returns by regulations of the Georgia Department of Revenue, or (d) either by appointment or within 180 days of appointment 40 hours of approved appraisal courses; and € at least five years of experience in a position of employment involving the supervision or management of three or more subordinate employees. 2 Further, each prospective member must provide, to the Board of Commissioners, at the time of nomination, a resume and or a sworn affidavit that he/she has paid all property taxes and state and federal income taxes then due and owing. The Clerk to the Commission shall verify the nominations to ensure that nominees meet the required qualifications and that all required documentation has been received. No vote shall be taken by the Board of Commissioners on a nominee's appointment if the aforementioned resume and affidavit have not been provided. Any person who has an outstanding tax lien issued against him/her (or against property that he/she personally owns) shall be ineligible to serve as a member of the Board of Tax Assessors. If notice from a taxing authority of lien issuance, as required by state and federal law, is received by a member of the Board of Tax Assessors after he /she is appointed, he/she shall have ninety (90) calendar days after receipt of the notice to pay, satisfy, or
Page 1 of 3
Made with FlippingBook - Online Brochure Maker