§ 28. Ad valorem tax.

For the purpose of raising revenues for the annual support and maintenance of the government of the City of Cumming, the City Council of Cumming shall select a board of tax assessors to be composed of three freeholders, who shall be citizens of said city and own real estate therein. Said board of tax assessors shall have the power and authority to annually assess, levy, and collect an ad valorem tax on all real and personal, including money, notes, bonds and other evidence of debt, money used in banking and every other species of property owned or held within the corporate limits of said city, which under the laws of this state is subject to taxation; said lists to specify the property by name, location and value. Said board shall have the power and authority to regulate the manner, form and time of making tax returns, tax lists or inventories and appraisements of property subject to taxation. They may adopt such measures and regulations, prescribe and enforce such penalties as they may deem advisable to secure due and prompt return and assessment of all property within the limits of said city and the collection of taxes thereon. They shall have power and authority to issue executions for taxes, and levy the same by the proper levying officer and bring the property levied on to sale at the time and place and manner provided for municipal sales for taxes or sheriff's sales for state and county taxes. They shall have further authority to provide for the redemption of such property. Provided, however, that the board shall give written notice to the owner of any change in assessment on any property and said owner shall have ten days after receipt of such notice to appear before the board and file protest to such reassessment. The compensation of the members of said board shall be fixed by the mayor and council of the City of Cumming.