As of January 1st, 2011, the Muscogee County Boards of Equalization are now under the oversight and supervision of the Muscogee County Clerk of Superior Court. The BOE is an independent board - each with three members and three alternates. Board members are appointed by the Grand Jury and serve a three year term beginning January 1st. The members are real property owners and they are charged with making impartial decisions in regard to the fair market value, uniformity or denial of exemption of properties assessed by the Board of Tax Assessors. The BOEs are completely independent from the Board of Tax Assessors.

The BOEs are independent boards each with three members and three alternates. Board members are appointed by the Grand Jury. The members must be property owners and they are charged with making impartial decisions in regard to the fair market value, uniformity or exemption denial of properties assessed by the Board of Tax Assessors.

The Board of Equalization Administration office is responsible for the oversight and supervision of the Muscogee County Board of Equalization and provides them with the assistance required to function efficiently and maintain all legal records and documents. The staff is responsible for processing and maintaining board member applications. They maintain the training records for all board members, including initial certification and continuing education courses. Staff members schedule meetings, arrange necessary paperwork, attend hearings and process hearing schedules, reschedules and postponements. They are also responsible for mailing out hearing notices and decision sheets. They must maintain all fundamental records in the event that the case is appealed to the Superior Court.

No, under the new law (O. C. G. A. 48-5-311), the BOEs are completely separate from the BOTA. The Clerk of Superior Court has acquired by law oversight and supervision of the board.

Currently, Muscogee County has three boards.

Board members must complete a 40-hr training course before they may serve at a hearing. Additionally, each member must complete an 8-hr annual continuing education course. These courses are conducted by the Georgia Department of Revenue.

Any person who is, in the judgment of the appointing grand jury, qualified and competent to serve as a grand juror, is at least a high school graduate and the owner of real property. No member of the governing authority, county board of education, member or employee of the county Board of Tax Assessors or the county Tax Appraiser shall be competent to serve. Appointees must complete a training course in appraisal and equalization processes of no less than 40 hours as prepared by the commissioner of the Georgia Department of Revenue. Additionally, they must complete an annual continuing education course of no less than 8 hours.

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In accordance with O.C.G.A. § 15-19-51, the Clerk’s Office is strictly prohibited from providing any legal advice. To ensure that all procedures are followed and the rights of all parties are protected, it is advised to seek legal counsel from a licensed attorney.