Opinion ID: 1797981
Heading Depth: 1
Heading Rank: 1

Heading: Appellant's Removal as Tax Assessor.

Text: Appellant argues that his removal from the position of tax assessor was improper. We disagree. While Appellant cites various authorities to support his position, all are premised upon the assumption that he has been removed from office. This, however, is not the case. There is nothing in the record below or in any order of the trial court to indicate his removal from office. Indeed, the trial court's last order referred to Appellant as the tax assessor himself. Appellant seemingly equates the appointment of a temporary receiver with his being replaced or removed from office. While in fact his movements in and about that part of the Bullock County Courthouse known as the Tax Assessor's Office have been restricted by the court, Appellant remains as tax assessor of Bullock County. This case was founded upon a petition for mandamus, not quo warranto. The temporary restriction of Appellant's official activities is but an incident of the trial court's enforcement powers pursuant to its mandamus jurisdiction. Additionally, Appellant suggests that the failure of the grand jury to return a bill of impeachment against him exonerated him of any culpability herein. Again, we are disinclined to agree. Impeachment and mandamus are not mutually exclusive remedies. We treat this issue further under Part III of the opinion.