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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?

No. In fact, OCGA 48-5-352 says that in determining the fair market value of property within their respective tax jurisdictions for purposes of ad valorem property taxation, municipalities shall use the fair market value finally determined for the property for county ad valorem property taxation purposes. Fair market value shall be finally determined for county ad valorem property taxation purposes when all means for administrative and judicial review of the fair market value have been exhausted or are no longer available.

2. 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.

3. Whether the city must put the imposition of the millage to a vote of its citizens?

No. OCGA § 48-5-32.1 says whenever a levying authority shall propose to adopt a millage rate which does not exceed the roll-back rate, it shall adopt that millage rate at an advertised public meeting and at a time and place which is convenient to the taxpayers of the taxing jurisdiction.

4. Whether more than one homestead exemption may be claimed on a property?

No. OCGA 48-5-40 says no more than one exemption may be claimed pursuant to this subparagraph in connection with the occupancy of one building, except in the case of a duplex or double occupancy dwelling when the line of division follows a natural and bona fide plan as to both land and building and the two units thus formed are separately owned and occupied.

5. Did the city violate any law when implementing the millage?

No. The City has adopted the millage in accordance with law.