Assessors - Course 1 & 1 A Exam
QUESTIONS AND CORRECT ANSWERS
Who appoints the members of the Board of Assessors? - CORRECT ANSWER County
Governing Authority - Commissioners
At which meeting of the year should the Board of Assessors elect a chairman? - CORRECT
ANSWER 1st meeting of the year
A person must obtain what Appraiser level to hold the position of Chief Appraiser ? -
CORRECT ANSWER Appraiser 3
The counties of this state have been divided into classes for determining the minimum staff
requirements for each BOA office. What is the measurements to determining a counties
qualifications? - CORRECT ANSWER Number of real parcels
True or False : The secretary to the Board of Assessors must be a member of the appraisal
staff. - CORRECT ANSWER True
Who must approve a county's tax digest before it can be used for the collection of taxes? -
CORRECT ANSWER Revenue Commission
Can an appraiser on the appraisal staff also serve as a Board of Assessor member ? -
CORRECT ANSWER YES : If population is 100,000 or less
What is the date each year that the county board of tax assessors shall complete its revision
and assessment of the returns of taxpayers in its respective county by? - CORRECT
ANSWER July 1
Define "reasonable notice" - CORRECT ANSWER newspaper ad., radio ad., website,
posted signs, permits
, An assessor shall be appointed by the county governing authority for a term of? - CORRECT
ANSWER No less than 3 years, no more than 6 years
What are the two classes of property in Georgia? - CORRECT ANSWER Tangible &
Intangible
What is the level of assessment for property taxes in Georgia? - CORRECT
ANSWER 40%
Define "Fair Market Value" - CORRECT ANSWER Amount a knowledgeable buyer
would pay for property & willing seller would accept for property at a arms length bona fide
sale.
Define " Arms length, bona fide sale" - CORRECT ANSWER Transaction which has
occurred in good faith without fraud or deceit, carried out by unrelated parties by willing
buyer & seller - unrelated/unaffiliated
What is the date of valuation of property for property taxes in Georgia? - CORRECT
ANSWER January 1st
Who is responsible for filing a property tax return? - CORRECT ANSWER Taxpayer -
Property owner or his/her agent
The transaction amount of the _______________________ arm's length, bona fide sale in
any year shall be the ____________________ allowable fair market value for the next
taxable year. - CORRECT ANSWER Most Recent - Maximum
All property shall be returned for taxation at its _________________. - CORRECT
ANSWER Fair Market Value
The time period for filing a property tax return occurs between what days of each year ? -
CORRECT ANSWER January 1 - April 1
QUESTIONS AND CORRECT ANSWERS
Who appoints the members of the Board of Assessors? - CORRECT ANSWER County
Governing Authority - Commissioners
At which meeting of the year should the Board of Assessors elect a chairman? - CORRECT
ANSWER 1st meeting of the year
A person must obtain what Appraiser level to hold the position of Chief Appraiser ? -
CORRECT ANSWER Appraiser 3
The counties of this state have been divided into classes for determining the minimum staff
requirements for each BOA office. What is the measurements to determining a counties
qualifications? - CORRECT ANSWER Number of real parcels
True or False : The secretary to the Board of Assessors must be a member of the appraisal
staff. - CORRECT ANSWER True
Who must approve a county's tax digest before it can be used for the collection of taxes? -
CORRECT ANSWER Revenue Commission
Can an appraiser on the appraisal staff also serve as a Board of Assessor member ? -
CORRECT ANSWER YES : If population is 100,000 or less
What is the date each year that the county board of tax assessors shall complete its revision
and assessment of the returns of taxpayers in its respective county by? - CORRECT
ANSWER July 1
Define "reasonable notice" - CORRECT ANSWER newspaper ad., radio ad., website,
posted signs, permits
, An assessor shall be appointed by the county governing authority for a term of? - CORRECT
ANSWER No less than 3 years, no more than 6 years
What are the two classes of property in Georgia? - CORRECT ANSWER Tangible &
Intangible
What is the level of assessment for property taxes in Georgia? - CORRECT
ANSWER 40%
Define "Fair Market Value" - CORRECT ANSWER Amount a knowledgeable buyer
would pay for property & willing seller would accept for property at a arms length bona fide
sale.
Define " Arms length, bona fide sale" - CORRECT ANSWER Transaction which has
occurred in good faith without fraud or deceit, carried out by unrelated parties by willing
buyer & seller - unrelated/unaffiliated
What is the date of valuation of property for property taxes in Georgia? - CORRECT
ANSWER January 1st
Who is responsible for filing a property tax return? - CORRECT ANSWER Taxpayer -
Property owner or his/her agent
The transaction amount of the _______________________ arm's length, bona fide sale in
any year shall be the ____________________ allowable fair market value for the next
taxable year. - CORRECT ANSWER Most Recent - Maximum
All property shall be returned for taxation at its _________________. - CORRECT
ANSWER Fair Market Value
The time period for filing a property tax return occurs between what days of each year ? -
CORRECT ANSWER January 1 - April 1
