Jones County commissioners move to remove remaining members of Board of Tax Assessors

Jones County commissioners voted at a Jan. 7 public hearing to remove the two remaining members of the county Board of Tax Assessors, taking action under Georgia law after hearing a legal opinion that the board had failed to perform statutory duties.

The commissioners’ action followed a presentation from the county’s retained attorney, William Nolan, who said the governing body has discretion to remove members “for the failure to perform the duties or requirements or meet the qualifications imposed upon such member by law,” citing OCGA Section 48-5-295(b). “I’m not here to advocate for removal,” Nolan told the commission. “What I’m here to do is give my legal opinion, that there are grounds to do so.”

Nolan and the commissioners pointed to three primary grounds laid out in a removal letter and discussed in public meetings: (1) Jones County’s sales-ratio results for tax years 2022 and 2023 fell below the state’s acceptable range, (2) appraisal practices that relied on manual overrides rather than countywide adjustments and (3) an allegedly unlawful closed session on Sept. 5, 2024. The county’s outside counsel said the record used to support those grounds includes the sales-ratio studies, meeting minutes and recorded public meetings.

Why it matters: The sales-ratio results affect whether assessed values meet the state standard (the county’s figures were cited in the hearing as 32.9% for 2022 and 33.94% for 2023, outside an indicated acceptable band of roughly 36%–44%). Commissioners said the shortfall and alleged nonuniform appraisal adjustments mean the county’s tax digest and appeals process may not have been applied uniformly, exposing the county to fiscal and legal risk.

What the commission said: One commissioner moved that "all remaining members of the Board of Tax Assessors be removed under OCGA section 48-5-295 subsection B," subject to the assessors’ right to request a superior-court hearing. The motion was seconded and adopted by voice vote. Commissioners who spoke during the hearing repeatedly expressed concern about the sales-ratio results, the use of manual overrides to raise values on selected properties rather than countywide adjustments, and the need for uniformity in assessments.

What the assessors said: Timothy Andrews, a member of the Board of Tax Assessors who spoke at the hearing, said he learned of the meeting only that day and asked the commission to provide legal counsel to the assessors so they could respond fully to the county’s written legal opinion. “Without fair representation, I think it’s a one-sided review,” Andrews said. The assessors also said one of their recent meetings lacked a quorum and that communications about the hearing had been inconsistent; the county attorney said original removal letters were hand-delivered Dec. 5 and a follow-up letter was sent Dec. 27.

Public comment: Several residents and community leaders urged removal. Mickey Parker said the board members “should be removed” and alleged the assessor office’s actions cost the county about $1,000,000 in tax revenue in recent years. Willie Dumas of the NAACP said the group was attending to ensure procedures were followed. James Collins, mayor pro tem of the City of Bray, praised the commissioners’ action.

Process and next steps: The county attorney reminded the commission and the assessors that removal under OCGA 48-5-295(b) is not final until the affected assessors exercise or waive their statutory right to a hearing in superior court; the assessors have 10 days to request that hearing in Jones County Superior Court. Commissioners discussed the need to appoint and train replacements quickly to meet tax-digest deadlines and said staff would explore scheduling a special meeting to interview and appoint new board members. The county also noted that a state review and peer-review reports remain part of the record and that some state arbitration and audit results were still pending.

Legal authorities cited at the hearing included OCGA Section 48-5-295(b) and the Georgia Open Meetings Act; the county’s outside counsel referenced Georgia appellate decisions interpreting removal authority and cited the state’s sales-ratio oversight as the mechanism the Department of Revenue uses to verify county compliance.

The action taken at the Jan. 7 hearing is administrative and subject to challenge; the assessors may pursue a superior-court hearing within the statutory period, and any such hearing could alter or delay the commissioners’ decision.