(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. JUDICIAL DECISIONS Removal of board members unwarranted. — Trial court did not abuse the court’s discretion in refusing to remove the only two members of the Montgomery County Board of Tax Appeals for their failure to hire a level III appraiser as the chief county appraiser, as required by O.C.G.A. § 48-5-264(a), for the inadequacy of the notice sent to taxpayers to explain the increased assessments of property, and for the failure to supervise a county-wide mass appraisal; while the trial court was troubled by the members’ actions, budget restraints were, in part, to blame for the failure to hire a level III appraiser, and it did not abuse the court’s discretion in concluding that removing the only two members from the Board was too drastic a remedy and would disrupt the running of an essential office. Smith v. Montgomery County Bd. of Tax Assessors, 268 Ga. App. 177, 601 S.E.2d 386, 2004 Ga. App. LEXIS 815 (2004), cert. denied, No. S04C1864, 2004 Ga. LEXIS 868 (Ga. Sept. 27, 2004). RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 619 et seq. ALR. Extent of power of tax commission or other officials primarily charged with duty of administering tax statute to deputize or delegate to others matters relating to computation of tax or extent of taxpayer’s liability, 107 A.L.R. 1482.
