Composition and duties of county appraisal staffs; “county civil service system” defined.

(b) Each county other than Class I counties shall employ a minimum staff of appraisers, to be known as the county property appraisal staff, to perform the duties set forth in this part. For compensation purposes, the appraisers will be designated, lowest grade first, as Appraiser I, Appraiser II, Appraiser III, and Appraiser IV.

(c) The minimum staff requirement for each county shall be as follows:

(1) Class II counties — One Appraiser III;

(2) Class III counties — One Appraiser III and one Appraiser I;

(3) Class IV counties — One Appraiser III, one Appraiser II, and one Appraiser I;

(4) Class V counties — Two Appraisers III, two Appraisers II, and one Appraiser I;

(5) Class VI counties — One Appraiser IV, two Appraisers III, two Appraisers II, and one Appraiser I;

(6) Class VII counties — One Appraiser IV, four Appraisers III, one Appraiser II, and two Appraisers I;

(7) Class VIII counties — Two Appraisers IV, eight Appraisers III, five Appraisers II, and five Appraisers I.

(e) (1) As used in this subsection, the term “county civil service system” means any county civil service system, county merit system, county personnel plan or policy, or stated rules of work.

(2) The county governing authority shall be authorized, in its discretion and upon adoption of the appropriate resolution or ordinance, to provide that staff and employees of the county board of tax assessors shall be positions of employment covered by the county civil service system. Following the adoption of such ordinance or resolution, the county board of tax assessors may hire and manage such employees, but only in compliance with the county civil service system. The failure of the county board of tax assessors to comply with the requirements of such system shall be grounds for removal of one or more members of the county board of tax assessors pursuant to subsection (b) of Code Section 48-5-295. History. Ga. L. 1972, p. 1104, § 4; Code 1933, § 91A-1404, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 1370, § 1. JUDICIAL DECISIONS “County” refers to board of tax assessors. — Word “county” as used in Ga. L. 1972, p. 1104, § 4 (see now O.C.G.A. § 48-5-262) and again in Ga. L. 1972, p. 1104, § 5 (see now O.C.G.A. § 48-5-263) is not a reference to either the board of commissioners or the county administrator because in these matters it is the board of tax assessors through which the county acts. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842, 1979 Ga. LEXIS 936 (1979). Authority to hire and fire a tax appraiser rested with the board of tax appraisers, not with the board of commissioners which previously approved the employment contract. Chambers v. Fulford, 268 Ga. 892, 495 S.E.2d 6, 1998 Ga. LEXIS 25 (1998). RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 619 et seq.