Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals.

(b) Except as provided in Code Section 48-5-309 with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more than five members to be appointed by the county governing authority.

(d) No individual may be appointed or reappointed to a county board of tax assessors when the individual is related to a member of the county governing authority in one or more of the following degrees:

(1) Mother or mother-in-law;

(2) Father or father-in-law;

(3) Sister or sister-in-law;

(4) Brother or brother-in-law;

(5) Grandmother or grandmother by marriage;

(6) Grandfather or grandfather by marriage;

(7) Son or son-in-law; or

(8) Daughter or daughter-in-law. History. Ga. L. 1913, p. 123, § 2; Code 1933, § 92-6903; Ga. L. 1951, p. 715, § 1; Ga. L. 1978, p. 1751, § 1; Code 1933, § 91A-1432, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 40; Ga. L. 1986, p. 1322, § 2; Ga. L. 2006, p. 819, § 2/HB 1502. Law reviews. For survey article on labor and employment law, see 60 Mercer L. Rev. 217 (2008). JUDICIAL DECISIONS For a discussion of the relationship between O.C.G.A. § 48-5-290 and the DeKalb County Reorganization Act of 1981 relating to the appointment of members to the county board of tax assessors and the board of directors of the Metropolitan Atlanta Rapid Transit Authority, see Maloof v. Williams, 175 Ga. App. 546, 334 S.E.2d 16, 1985 Ga. App. LEXIS 2157 (1985). Claims barred. — Unpublished decision: Eleventh Amendment barred the employees’ 42 U.S.C. § 1983 claims against a county board of tax assessors (Board) because: (1) the Board was independent of county government, under O.C.G.A. §§ 48-5-290 and 48-5-295; (2) the state controlled the Board and mandated county funding as well as employee qualifications and duties; and (3) the Board was liable for any judgment. Ballard v. Chattooga County Bd. of Tax Assessors, 615 Fed. Appx. 621, 2015 U.S. App. LEXIS 11636 (11th Cir. 2015). OPINIONS OF THE ATTORNEY GENERAL Georgia Open Meetings Law, O.C.G.A. § 50-14-1 et seq., applies to proceedings both of a county board of tax assessors and of a county board of equalization. 1995 Op. Atty Gen. No. U95-22. Secretary of a county board of tax assessors can legally serve as a tax commissioner under former Code 1933, §§ 92-6903 and 92-6910 (see now O.C.G.A. §§ 48-5-290, 48-5-292, and 48-5-298). 1952-53 Ga. Op. Att'y Gen. 303. No alternate assessor permissible. — O.C.G.A. § 48-5-290 requires that a county board of tax assessors be composed of only three members; no alternate assessor is permissible. 1981 Op. Atty Gen. No. U81-49 (issued prior to 1986 amendment). RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 619. C.J.S. 84 C.J.S., Taxation, §§ 467 et seq., 497 et seq.