Which of the following is NOT a resource used by the county property appraisal staff?

The correct choice indicates that the Corporate Tax Code is not a resource typically utilized by county property appraisal staff in their assessment duties. County property appraisal staff primarily focus on evaluating the market value of properties for taxation purposes, which is guided by state laws and guidelines. They rely on two primary sources: local laws that dictate the assessment process and appraisal practices, such as the guidelines set forth by state law (like GA Law) and professional organizations (like the IAAO).

The Apprenticeship Program Manual is relevant as it provides training standards and resources for individuals who are learning the appraisal process, ensuring they have the foundational knowledge and skills required. The IAAO offers educational resources and professional development opportunities tailored to assessment practitioners, further supporting their work in property appraisal.

In contrast, the Corporate Tax Code is primarily concerned with the taxation of business entities and doesn't typically govern the specific practices or resources involved in county property assessment work. Hence, it is not utilized by property appraisal staff in the same way as the other options listed.