Commission recommends removal of Tax Appeal Board chair after misconduct allegations

The Anaconda–Deer Lodge County Commission on March 24 recommended removing David Elias from the County Tax Appeal Board after hearing statements from board members and county staff alleging ethical violations and unprofessional conduct.

Amanda Wilson (who now uses the name Amanda Schoonover), a member of the county tax appeal board, told the Commission she could not continue serving with Elias after what she described as private attempts to influence review of his own appeal. "I felt that I needed to put my foot down with the behavior from our chairman," she said during public comment, adding she would not remain on the board with someone who conducts themselves "so unprofessionally." County Attorney Morgan Smith briefed the Commission on the legal and transparency concerns those statements raised.

Chair Kevin Hart outlined the allegations included in the packet of materials the Commission received: an alleged attempt at private influence (Wilson reported Elias offered to "take her to lunch if 'she saw things his way'"), assertions that Elias provided false or misleading information to the Department of Revenue about his own property (including misstatements about a structure's size and whether a parcel was landlocked), reported derogatory language directed at a DOR appraiser, and an alleged failure to recuse from his own appeal. Hart said any one of the reported incidents could constitute grounds for removal under local resolutions that govern conflicts of interest and board conduct.

County Attorney Morgan Smith said she could not issue a binding order requiring recusal under state statute but advised that recusal would be appropriate to avoid the appearance of partiality. She told commissioners that from a public-trust standpoint "your established relationship with Mr. Elias would taint that" if he remained involved in his own appeal. CEO Bill Everett and other public commenters, including Rose Nyman, urged action to restore confidence in the process.

Commissioner Steve Gates moved and Commissioner Paul Smith seconded a motion "to exercise its authority to implement corrective actions up to and removal from the County Tax Appeal Board for David Elias, with a recommendation of removal." The motion carried with four votes in favor; Commissioner Ed Beaudette abstained. The Commission did not take an immediate formal removal vote at the meeting but recommended removal and directed the process set out in county procedures.

The Commission packet included correspondence from the Montana Tax Appeal Board and Department of Revenue staff raising concerns about process and impartiality in the local tax appeal proceedings. Chair Hart said the Commission's action was intended to protect public trust in the CTAB and to make clear that members must meet standards of impartiality and professionalism.

What happens next: The Commission's recommendation will be recorded in the public minutes and handled under the county's appointment and removal procedures for advisory bodies. The statements and correspondence that prompted the review remain part of the public record.