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. Atty 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. Atty Gen. 457.
Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform faithfully and impartially the duties imposed upon him by law. In addition, he shall also take the oath required of all public officers as
provided in Code Section 45-3-1.