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Tax Assessor
The Board of Tax Assessors (BTA), which was created by the Georgia General Assembly, is appointed by the Board of County Commissioners for staggered four year terms, have specific responsibilities, and employ the Chief Appraiser who is responsible for the operation and functioning of the county property appraisal staff as per the Official Coda of Georgia (OCGA) 48-5-290, 264, and 299. The Chief Appraiser, along with our staff, determines all property values in the county for tax purposes, maintains county tax records and maps, compiles building costs, prepares annual assessments, adheres to policies set forth by the Georgia Department of Revenue, assists the Board of Tax Assessors and the Board of Equalization. The Assessors are appointed by the Board of Commisioners. The Department of Revenue is the administrative entity with immediate direct supervisory powers over the Board of Assessors. The Board of Assessors is more of a friend to the individual tax payer than most people understand. While valuation is extremely important to each member of the Board of Assessors, equalization as between taxpayers is of first importance. Taxpayers perceive that the Board of Assessors is raising values and thereby costing them more tax dollars, when acutally the Board of Assessors' primary task is to make sure that everyone is valued uniformly so that each taxpayer, as nearly as possible, pays his or her fair share. The Board of Commissioners and the Board of Education set the mileage rate and are the only entities with the power to do so at this level of government.
Schedule
Appeals of the notices must be received within 45 days of the date of assessment notice. |

