Montgomery County appeals the trial court’s grant of summary judgment to Lawana Sharpe, Tax Commissioner, and the denial of its own motion for summary judgment in its declaratory judgment action regarding commissions collected by Sharpe on automobile tag fees from 1990 until 2001.1 The following facts are not disputed. Since January 1, 1981, Sharpe has served as Montgomery County Tax Commissioner. Also, since that time, Sharpe has served as the tag agent for the county, designated by the commissioner of the Department of Revenue. As Tax Commissioner, an elected official of the county, Sharpe was not a regular employee and did not receive benefits available to county employees, such as insurance and bonuses. She was paid a salary as provided in OCGA § 48-5-183, the amount of which was determined by the population of Montgomery County. Since 1990, all monies received by her on the county’s behalf in any capacity have been subject to an audit, the conclusions of which were compiled into an annual financial report prepared by Harold Whitfield, a certified public accountant retained by the county. Since at least 1993, these audits have been conducted pursuant to Governmental Accounting Standards, which include determining the county’s compliance with applicable State and federal laws and regulations, including whether officials had been paid funds to which they were entitled.
These annual audits contained a line item reflecting that Sharpe was receiving the tag fees and that the money was not going into the county registry. Sharpe maintained five checking accounts for funds collected by her on behalf of the county, one of which was the tag fee account from which she disbursed funds, including checks to herself representing her commissions. In 1989, Sharpe had inquired of the then county auditor regarding the tag fees and was told she was entitled to them. It was not until 2000 that auditor Whitfield raised a question concerning the tag fees. Upon inquiring of the county attorney, the auditor was advised that, possibly, Sharpe was not entitled to the tag fees.
