In general, the county property appraisal staff appraises taxable property, maintains county tax records, prepares annual assessments, and assists both the tax assessors and the equalization board.

The board of tax assessors is responsible for determining what property in the county is subject to taxation and for requiring its proper return. It examines and corrects errors in all real and personal property county tax returns. The board must see that all property in the county is returned for taxes at fair valuation, and that valuation between individual taxpayers is fairly equalized so that each pays, as nearly as possible, only his or her proportionate share of taxes.

The board of equalization hears taxpayers’ appeals from assessments made by the board of tax assessors. If it believes an assessment is not uniform with other assessments in the tax digest, it can order tax assessors to take action necessary to obtain uniformity. Board of equalization decisions may be appealed to the superior court of the county by the taxpayer or the board of tax assessors. At the option of the taxpayer, decisions of the board of equalization may be submitted to arbitration; however, the use of arbitration does not preclude a later appeal of the arbitrators’ decision to the superior court.

(quoted from: Hudson, Betty and Hardy, Paul, Handbook for Georgia County Commissioners. Athens: Carl Vinson Institute of Government, University of Georgia, 2002, p. 79-81.)