Instruction for local tax officials and staff

(a) As used in this Code section, the term “local tax officials and staff” means: (1) All county tax collectors and county tax commissioners; (2) All county appraisers and county appraisal staff; and (3) All members of county boards of tax assessors. (b) The commissioner shall prepare, instruct, operate, and administer courses of instruction deemed necessary to provide training of and continuing education to all local tax officials and staff and members of the county boards of equalization. Course materials for such training shall be reviewed not less than once every five years and updated if necessary. All such training materials shall be made available online, and the commissioner shall determine what training may be offered or available online instead of attended in person in order to reduce the cost to taxpayers to pay for such training. (c) All such courses of instruction shall be open and made available by the commissioner to the public upon request and upon payment of 384 48-5-15 such reasonable instruction fee as set by the commissioner and upon available space as determined by the commissioner. (d) The commissioner is authorized to work with any organization or other professionals with expertise in providing instruction in property tax administration, property taxation, or related matters. History. Code 1981, § 48-5-13, enacted by Ga. L. 2010, p. 1104, § 4-1/SB 346. Editor’s notes. This Code section formerly pertained to notice to nonresidents or agents of receipt of returns and amount of tax due and the associated penalty. The former Code section was based on Ga. L. 1880-81, p. 45, §§ 3, 5; Code 1882, § 874d; Ga. L. 1882-83, p. 43, §§ 1-4; Ga. L. 1882-83, p. 47, § 1; Civil Code 1895, §§ 822, 823, 824, 825; Civil Code 1910, §§ 1071, 1072, 1073, 1074; Code 1933, §§ 92-6212, 92-6213, 92-6214; Code 1933, § 91A-1018; Ga. L. 1978, p. 309, § 2; and Ga. L. 1981, Ex. Sess., p. 8 and was repealed by Ga. L. 1992, p. 2411, § 1, effective April 20, 1992. 48-5-14. Liability of nonresidents, agents of nonresidents, and their property. A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property. History. Laws 1804, Cobb’s 1851 Digest, p. 1047.; Code 1863, § 789; Code 1868, § 853; Code 1873, § 857; Code 1882, § 857; Civil Code 1895, § 854; Civil Code 1910, § 1112; Code 1933, § 92-6404; Code 1933, § 91A1024, enacted by Ga. L. 1978, p. 309, § 2.