Ineligibility of county tax assessors to hold other offices; applicability in certain counties.

(b) Reserved.

(c) In any county in this state with a population of 100,000 or more according to the United States decennial census of 1990 or any future such census, no member of a county board of tax assessors shall be eligible to hold any county property appraisal staff position during the time such person holds office as a member of a county board of tax assessors, except as otherwise provided by law.

(d) In any county in this state in which a chief appraiser or a member of the county property appraisal staff is not otherwise prohibited under this Code section from serving simultaneously as a member of the county board of tax assessors and is serving simultaneously in such capacity, such chief appraiser or member of the county property appraisal staff shall upon ceasing to serve as chief appraiser or member of the county property appraisal staff automatically cease to serve as a member of the county board of tax assessors. Any vacancy created on the county board of tax assessors under this subsection shall be filled in the manner provided under subsection (a) of Code Section 48-5-295. History. Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6907; Ga. L. 1961, p. 563, § 1; Code 1933, § 91A-1437, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 514, § 2; Ga. L. 1993, p. 603, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1994, p. 507, § 2. JUDICIAL DECISIONS The office of grand juror is not “a county office” within the meaning of this statute. Accordingly, the trial judge did not err in denying the defendant’s motion to quash the indictment on the grounds that the grand jury was improperly formed in that a named member is now and was at the time such jury list was compiled a tax assessor of a county, and by virtue of holding this office was ineligible to be in the grand jury box. Butts v. State, 211 Ga. 16, 83 S.E.2d 610, 1954 Ga. LEXIS 469 (1954). Holding simultaneous position permitted. — Tax assessor’s service on a county agricultural committee (as part of a federal agency) did not bar appointment to the tax board because federal offices were excluded, the position was temporary, and would not interfere with the tax assessor’s duties on the tax board. Wheeler County Bd. of Tax Assessors v. Gilder, 256 Ga. App. 478, 568 S.E.2d 786, 2002 Ga. App. LEXIS 935 (2002). OPINIONS OF THE ATTORNEY GENERAL Member of county board of tax assessors may not also serve as elected member of city council. 1980 Op. Att'y Gen. No. 80-166. Prior service on board of tax assessors not a bar to holding public office. — Person who has previously served in the position of county tax assessor and is no longer a member of the board of tax assessors would not be ineligible because of the person’s prior service on the board of tax assessors to serve in a “county office.” 1968 Op. Att'y Gen. No. 68-262. Eligibility to serve as member of county governing authority. — Holding of the position of tax assessor would make one ineligible to serve on the board of commissioners of roads and revenues (now county governing authority). 1968 Op. Att'y Gen. No. 68-241. Tax assessor cannot at the same time hold office of county commissioner. 1962 Ga. Op. Att'y Gen. 62. Tax assessor can be an employee of any of the branches of government. 1954-56 Ga. Op. Att'y Gen. 665. Secretary of a county board of tax assessors could legally serve as a tax commissioner under former Code 1933, §§ 92-6907 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. Eligibility to serve on county board of education. — Member of the county board of tax assessors is ineligible to hold office as a member of the county board of education. 1945-47 Ga. Op. Att'y Gen. 142. Deputy sheriff, not being elected official and being removable from office at will of sheriff, is not prohibited from serving on board of tax assessors. 1962 Ga. Op. Att'y Gen. 56. Eligibility to hold office of justice of the peace. — Individual may not serve as a member of the board of tax assessors and at the same time hold the office of justice of the peace. 1958-59 Ga. Op. Att'y Gen. 34; 1967 Op. Att'y Gen. No. 67-122. Eligibility to hold office of ex officio justice of the peace. — Member of the county board of tax assessors is not eligible to hold the office of ex officio justice of the peace. 1948-49 Ga. Op. Att'y Gen. 344. Person holding a notary public, ex officio justice of the peace commission cannot, at the same time, serve as county tax assessor. 1952-53 Ga. Op. Att'y Gen. 297; 1958-59 Ga. Op. Att'y Gen. 34. Office of registrar not a state, county, or municipal office. — Statute states that the tax assessors shall be ineligible to hold any state, county, or municipal office, but the office of registrar would not come within either one of those classifications since that office is not a state or municipal office. 1948-49 Ga. Op. Att'y Gen. 457.