§ 170-62. Membership.

(a)

Effective June 29, 2006 or upon the resignation or removal of all current members of the board of tax assessors (whichever first occurs), 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; or

c.

Employment by private industry involved 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

e.

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, 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 90 calendar days after receipt of the notice to pay, satisfy, or settle the same of record. If the member fails to pay, satisfy, or settle the tax lien within 90 calendar days of notice, the failure may constitute grounds for removal of the member from the board of tax assessors by the board of commissioners. Said removal shall be for cause for failure to meet the qualifications imposed upon the member by law consistent with O.C.G.A. § 48-5-295(b). No member of the board of tax assessors shall participate in the consideration of or vote upon any matter coming before the board of tax assessors in which such member has, for remuneration, expressed a professional opinion as to the value or use of the property concerned, or for which a member has a direct or indirect ownership interest in the property.

(c)

Appointments under this section shall first be effective for terms beginning July 1, 2006 (or, in the event of earlier resignation or removal of all current members of the board of tax assessors, beginning on the date of appointment by the board of commissioners). The initial appointees shall serve the following initial terms, which terms (and all subsequent terms) shall expire on June 30 of the last year of the term prescribed under this subparagraph and subparagraph (d) below:

Posts 1 and 4:	Three years (expiring June 30, 2009)
Posts 2 and 5:	Four years (expiring June 30, 2010)
Post 3:	Five years (expiring June 30, 2011)

 

(d)

At the expiration of the initial terms prescribed above, the subsequent terms of office of all members of the board of tax assessors shall be four years. Members of the board of tax assessors may be reappointed to successive terms.

(e)

Any person appointed to replace a member who for any reason ceases to be a member of the board of tax assessors prior to the end of his or her term shall be appointed to serve the unexpired portion of such term, and such person shall be eligible for appointment to further terms.

(93-RC-632, § 2, 12-1-93; Res. No. 06-0256, 2-15-06; Res. No. 06-0686, 6-21-06; Ord. No. 17-0176, 2-15-17; Ord. No. 18-0487, 8-15-18)