Commission removes David Elias from County Tax Appeal Board after ethics complaints

The Anaconda Deer Lodge County Commission voted to remove David Elias from the County Tax Appeal Board after reviewing written complaints and hearing testimony alleging ethical violations.

At the commission meeting, Chair (Chair) summarized four categories of allegations against Elias, including an alleged offer to take a board member to lunch in exchange for favorable treatment of Elias’s own tax appeal, alleged misrepresentations to the Department of Revenue about property characteristics, derogatory language used toward a Department of Revenue appraiser, and a failure to recuse from matters related to his personal appeal. The chair said those allegations, if proven, could violate county codes and state law and might warrant disciplinary action up to and including removal.

Amanda Wilson, a member of the County Tax Appeal Board who submitted a written complaint and addressed the commission in person, said she joined the board to represent residents and could not continue serving with a colleague who had behaved ‘‘so unprofessionally.’’ Wilson told the commission: "When we are on a board, we are representing Anaconda … and we should be unbiased." (Amanda Wilson)

Commissioners debated whether Commissioner Bodette should recuse because of an attorney-client relationship he disclosed with Elias. County counsel said the relationship did not create a legal requirement to abstain but advised that abstention would be appropriate for transparency and to preserve public trust. Commissioner Bodette said he did not believe recusal was required and argued for keeping experienced board members who understand appraisal and assessment processes.

After additional public comment and deliberation, Commissioner Gates moved that the commission exercise corrective authority up to and including removal of David Elias; Commissioner Smith seconded. The motion passed: four commissioners voted in favor and the record reflects Commissioner Bodette abstained.

The commission chair noted the commission had not received a statement from Elias and that written submissions from Amanda Wilson, Jessica Daley and correspondence from the Montana Tax Appeal Board and the Department of Revenue were part of the public record. The commission did not specify additional sanctions beyond removal at the meeting.

The commission took the action during its regular session and then moved on to other agenda items.