A hearing in Jones County Superior Court about the rare move to remove two board of tax assessor members became even more uncommon when a county commissioner decided to testify on the assessors’ behalf.
The March 19 hearing was held in Jones County Superior Court with Superior Court Judge Amanda Petty presiding. Attorney William Noland represented the Jones County Board of Commissioners in the civil action.
The judge did not make an immediate ruling at the conclusion of the hearing.
“I will take the evidence under advisement and issue my ruling in writing to everyone,” Petty stated.
The court hearing was an option afforded the assessors as part of the removal process. Members of the Board of Tax Assessors are appointed by the Jones County Board of Commissioners, the county’s governing authority, and may be removed by the commissioners.
The plaintiffs in the case were Board of Tax Assessors members Tim Andrews and Scherryl Morgan.
Commissioners voted to remove the two remaining members Jan. 7 following a hearing before them. The term of a third board member expired Dec. 31.
The vote to remove Andrews and Morgan passed with a vote of 4-1, with Commissioner Daylon Martin opposed.
As the hearing began, Petty asked the plaintiffs if they had representation. In essence, the plaintiffs were suing the Jones County Board of Commissioners, giving Andrews and Morgan the opportunity to present their case of why they should not be removed.
Andrews, who always seems to take take over the conversation, said they did not have counsel but felt their legal representation should be provided by the county.
The judge responded matter-of-factly that the case was a civil action, and providing counsel was not required.
Noland said this type of hearing does not happen a lot and explained the board members had been removed by commissioners. He said the process allows the court hearing.
Petty said the county had the burden in the hearing to show why the members were removed.
Andrews said his question was if their removal was a valid action or done to appease an audience.
The judge said the procedure states the commissioners can remove. She said whether the hearing was required or allowed, she would review the evidence.
Arguments
Noland said the 2024 Performance Review of the Jones County Board of Tax Assessors Department by the Georgia Department of Revenue was received in January and details the problems that existed in the tax assessors office. He said the information in that review may be used as grounds for removal.
“Once you have one violation, removal is justified,” he said. The attorney said the review shows the county’s tax digest was not turned in on time in 2023, which was a violation.
“But that’s not why we are here. We are here because the county failed its sales tax ratio audits for 2022 and 2023. The county was below the required 36 percent and is out of compliance,” he said.
Noland said it is possible the county can be penalized after the third year. He reiterated that the law requires one violation for removal, but the report lists 10 or more.
Andrews responded that they were removed before the county received the peer review report, which makes that irrelevant.
Noland said the failure of the sales tax ratio audits was enough, but the information in the review can be considered. He said the county was out of compliance when Andrews was appointed in March of 2023, and he did nothing to address the problem.
When the judge asked Morgan if she wanted to present her case, she called on Martin. The commissioner took the witness stand to answer her questions.
Petty gave the plaintiffs a great deal of latitude during the proceeding.
Martin’s interpretation of the incidents leading up to removal of the board members was interesting, especially since three other county commissioners were also in the courtroom.
The witness talked about what in his opinion amounted to a conspiracy over several years designed by the commissioners, not to fix the problems in the tax assessors office but only to remove the chief appraiser.
Martin said the reason the tax assessor board members were removed was because they refused to fire Anthony George.
He said the commissioners were confused about their powers over the department and had not been aware the board of assessors had control over who was hired and fired.
Martin also stated the commissioners opted not to reappoint board members to render the board ineffective. He said Andrews had been appointed to the board in 2023 to fire George.
The commissioner said despite their required training, the tax assessors did not know they were responsible for the office.
“I don’t know how you can hold them accountable if they didn’t know it,” he said.
Noland questioned Martin about many of his statements, including that the sales tax arbitration resulted in George’s favor, when the county’s sales tax ratio is still out of compliance.
Andrews testified for himself and said he did nothing to warrant being removed.
Noland asked him about an illegal meeting of the board of assessors in December and about refusing official letters informing him of the county’s intention of removing him from the board.
Andrews once again admitted to seeing the letters on his desk, addressed to him in his capacity of a board of assessors member, from an attorney’s office. But he said he treated it like any other “junk mail.” The unopened letter was found in a trash can by county staff.
Andrews’ response to questions about the information on the peer review revolved between statements of not agreeing and/ or not understanding the meaning of words, such as mandate.
Closings
Andrews stated he was not prepared for the hearing. He restated that the peer review was received after they had been removed and should not be considered.
“I agreed to public service, but I’ve been humiliated and attacked by people and by the media. I was one spoke in the wheel, but I’m being held accountable for the previous board,” he said. “I’m here to protect my character.”
Morgan declined to make a statement.
Noland began his closing arguments with an acknowledgement of the service of the board members.
“They volunteered for public service; it’s unfortunate they have to be removed,” he said.
The attorney said the problem was Andrews and Morgan were the remaining members of a board of assessors that underperformed and were not lawful in fulling their duties. He said they did nothing about the office not doing its job when they were the only ones with the authority to do so.
Noland said the county was out of compliance of its sales ratio for two years.
“There was a lot not being done,” he said.
The attorney said the public holds the Board of Commissioners accountable, but their only option to fix the problem was to remove members of the board of assessors.
“It’s hard to think the board members did not believe they were responsible. This is a very important job,” he said.
Noland again talked about throwing the letters from the law office in the trash.
“That explanation does not hold,” he added.
He said the law states the board members can be removed by the governing authority, and the peer review confirmed the problems in the office. The attorney said he had the members personally served with the papers.
“It was their willful choice not to know what was going on or take action,” he stated. “We will wait for the court’s decision, then the board will make the final decision. I hope that ends it.”
