HB 1418 - County boards of tax assessors; removal of members; amend prov

First Reader Summary

A BILL to amend Code Section 48-5-295 of the Official Code of Georgia Annotated, relating to the terms of office of members of county boards of tax assessors and the filling of vacancies on such boards, so as to change certain provisions relating to procedures for removal of such assessors; and for other purposes.

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HB 1418                                            LC 26 0504 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-295 of the Official Code of 
  1- 2  Georgia Annotated, relating to the terms of office of 
  1- 3  members of county boards of tax assessors and the filling of 
  1- 4  vacancies on such boards, so as to change certain provisions 
  1- 5  relating to procedures for removal of such assessors; to 
  1- 6  repeal conflicting laws; and for other purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-5-295 of the Official Code of Georgia 
  1-10  Annotated, relating to the terms of office of members of 
  1-11  county boards of tax assessors and the filling of vacancies 
  1-12  on such boards, is amended by striking in its entirety 
  1-13  subsection (b) of said Code section and inserting in lieu 
  1-14  thereof a new subsection (b) to read as follows: 
 
  1-15    "(b) A member of the county board of tax assessors may be 
  1-16    removed by the county governing authority, after notice 
  1-17    and a fair and impartial hearing, only for cause shown for 
  1-18    the failure to perform the duties or meet the 
  1-19    qualifications imposed upon him by law. No member of the 
  1-20    board who is also employed by the county as a staff 
  1-21    appraiser under Code Section 48-5-262 may be removed by 
  1-22    the county governing authority during his term of 
  1-23    appointment until the member has been afforded an 
  1-24    opportunity for a hearing before the judge of the superior 
  1-25    court of the county for recommendations by the judge of 
  1-26    the superior court to the county governing authority 
  1-27    regarding such removal if he or she is disqualified or is 
  1-28    not properly and impartially discharging his or her duties 
  1-29    or is discriminating in favor of certain citizens or 
  1-30    classes of citizens and against others.  The failure to 
  1-31    comply with a statutory duty which is directory rather 
  1-32    than mandatory shall not, in and of itself, be grounds for 
  1-33    removal.  Any member of the county board of tax assessors 
  1-34    may file a notice of appeal to the judge of the superior 
  1-35    court within ten days of the meeting of the county 
 
 
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  2- 1    governing authority in which the member is removed.  The 
  2- 2    judge shall cite the parties to appear before him or her 
  2- 3    at a time to be not less than 20 or more than 40 days from 
  2- 4    the date of the filing of the notice of appeal.  At the 
  2- 5    time and place fixed in the citation, unless postponed for 
  2- 6    reasonable cause, the judge shall hear and determine the 
  2- 7    matter, de novo, without a jury and shall render such 
  2- 8    judgment and order as may be right and proper, either 
  2- 9    reinstating the tax assessor or removing the offending 
  2-10    member of the county board of tax assessors from office 
  2-11    and declaring a vacancy in the office.  If either party to 
  2-12    the controversy is dissatisfied with the judgment and 
  2-13    order of the court, the party may appeal the issue as in 
  2-14    other cases." 
 
  2-15                           SECTION 2. 
 
  2-16  All laws and parts of laws in conflict with this Act are 
  2-17  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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