Designation and duties of chief appraiser

(a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for: (1) The operation and functioning of the county property appraisal staff; (2) Certifying and signing documents prepared by the staff; and (3) Implementing procedures deemed necessary for the efficient operation of the staff. (b) The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant. (c) The chief appraiser may be a member of the county board of tax assessors. History. Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2024, p. 20, § 1-3/HB 581, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 20, § 4-1/HB 581, provides that the 2024 amendment becomes effective on January 1, 2025; provided, however, that, if a constitutional amendment which becomes effective on January 1, 2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified, then this Act shall stand automatically repealed on January 1, 2025. This Code section as amended is not set out in the Code owing to the delayed effective date. If the voters approve, subsection (d) will read: “(d) The chief appraiser shall ensure that every parcel in his or her respective county is appraised at least every three years.” Amendments. The 2024 amendment added subsection (d). For effective date of this amendment, see the delayed effective date note. See Editor’s notes for applicability.