Whether the city must maintain a tax department and/or tax assessor?
No. A tax assessor/tax department is only required if our charter required it. See OCGA 48-5-353. Our charter does not require that we maintain a tax department/assessor.

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1. Whether the city must do its own tax assessment of a property, outside of the county's assessment, before imposing a millage?
2. Whether the city must maintain a tax department and/or tax assessor?
3. Whether the city must put the imposition of the millage to a vote of its citizens?
4. Whether more than one homestead exemption may be claimed on a property?
5. Did the city violate any law when implementing the millage?