§ 58-71. General assembly has power to provide for establishment of board of tax assessors and board of tax appeals and equalization; jurisdiction, powers and duties; support; application of section.

The General Assembly of Georgia shall have the power by general, local or special law applicable to all counties having therein the greater part of a city with a population of 300,000 or more, according to the United States census of 1950 or any future United States census, and to said city including any portions which lie in one or more counties, without regard to the uniformity provisions otherwise contained in this article, section and paragraph of this [state] constitution, to:

(1)

Provide for the establishment of a board of tax assessors; to define the jurisdiction, powers and duties thereof; the number, terms and qualifications of the members of such board; method of appointment, filling vacancies, removal and remuneration; and

(2)

Authorize said board to assess all taxable property in the county and in the city for taxation by either for all purposes which is now or may hereafter be authorized by law; and

(3)

Create a board of tax appeals and equalization, by whatever name designated, and to define the jurisdiction, powers and duties thereof; and the number, terms and qualifications of the members of such board; and methods of appointment, filling vacancies, removal and remuneration of its members; and establish procedures for appeals from assessments made by the board of tax assessors and for the equalization of said assessments, which procedures shall be in lieu of any rights of arbitration or appeal heretofore existing in the county or in the city;

(4)

Authorize or direct appropriations by the county or the city, or by both, or provide otherwise, for the support of the board or boards created by the general assembly;

(5)

The authority conferred on the general assembly by this amendment shall be retroactive to January 1, 1952. Any act passed after January 1, 1952, germane to the subject matter of this amendment, shall be conclusively presumed to have been passed under the authority of this amendment. It is declared that the authority conveyed to the general assembly by this amendment relates to only one general subject matter, and the general assembly is empowered, but not directed, to exercise such authority by one law pertaining to all or any one or more of said functions, which law may be passed prior to the submission of this amendment to the people;

(6)

Nothing contained in this amendment shall be construed to apply to corporations and persons now required by law to return their property to the state revenue commission (formerly the comptroller general) for ad valorem taxation.

(1952 Ga. Laws (Act No. 148), page 591, § 1)

Editor's note

The above amendment to Ga. Const. (1945) art. XI, § I, ¶ VI was continued in full force and effect by 1986 Ga. Laws (Act No. 1067), page 4456. See Ga. Const. art. XI, § I, ¶ IV. Pursuant to the above local constitutional amendment, a joint board of tax assessors was created by 1952 Ga. Laws (Act No. 915), page 2825. Such act was repealed by 1994 Ga. Laws (Act No. 915), page 129. Upon abolishment of the joint board, the board of commissioners created a board of tax assessors. The latter board has custody of the records of the joint board and employees of the joint board became employees of the board of tax assessors.