Georgia legislators this year amended laws governing procedures for appealing county tax assessments on real and personal property. The changes took effect July 1.In 2011, the clerk of superior court was mandated by law to provide oversight, administration and administrative assistance to the county board of equalization. This year, those provisions were amended, designating the clerk of superior court as the “appeal administrator” for the equalization board and requiring the clerk to provide invaluable administrative and clerical services necessary for taxpayers to appeal decisions of the Board of Tax Assessors affecting taxation of real and personal property.The assessors’ board has five members appointed by the county governing authority predominantly to assess and establish fair-market values for all real and personal property within the county.