Ga. Comp. R. & Regs. R. 560-11-2-.35 - County Boards of Equalization-Disqualification
(1) Before any appeal is heard by the members
of a County Board of Equalization, each member of the Board shall certify,
either verbally or in writing to all other members of the Board hearing the
appeal, that he or she is not disqualified from hearing the appeal by virtue of
the requirements as provided in O.C.G.A. §
48-5-311(j).
(2) Pursuant to O.C.G.A. §
48-5-311(j),
either party to the appeal may ask that those members of the Board hearing the
appeal, to answer questions relating to his or her ability to serve as a member
of the Board for that particular appeal, such as:
(a) Are you related by blood or marriage to
the appellant in this case, or to any member of the Board of Tax Assessors or
its staff?
(b) Are you related by
blood or marriage to any person duly appointed to represent the appellant or
the county's board of tax assessors in this case?
(c) Are you employed, or is any member of
your immediate family employed, by the parties in this case?
(d) Do you have any financial or legal
interest in the property subject to appeal in this case?
(e) Have you formed any opinion that
precludes you from setting a valuation on the property in question in
accordance with Georgia law, which requires all property to be appraised at its
fair market value, or from equalizing the assessments at 40% of fair market
value?
(f) Have you discussed the
facts of this appeal with anyone other than a fellow Board of Equalization
member?
(g) Do you know of any
other reason that you cannot render a fair and just decision regarding the
property in question?
(3) The members of a Board of Equalization
shall answer all such questions under the previously taken oath pursuant to
O.C.G.A. §
48-5-311(c)(5).
(4) The Judge of Superior Court shall make
necessary determinations of disqualification on the request of either party
made as required by law.
Notes
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