September 27, 2010 M E M O R A N D U M



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September 27, 2010 M E M O R A N D U M TO: FROM: RE: GLYNN COUNTY FINANCE COMMITTEE WILL WORLEY, ASSISTANT COUNTY ATTORNEY RECOMMENDED PAYMENT ON TAX OVERAGE: PARCEL NO. 03-03063 3562 DARIEN HIGHWAY, BRUNSWICK, GA 31525 BACKGROUND Attorney Adam C. Caskey has submitted a claim to Glynn County on behalf of John S. Posey for the excess tax proceeds in the amounts of twenty six thousand five hundred and fifty four and 93/100 dollars ($26,554.93) for parcel no. 03-03063 resulting from the tax sale of the above-referenced property on December 2, 2003. Mr. Caskey has provided an affidavit stating that Mr. Posey is the only rightful claimant to the tax overage proceeds. Mr. Caskey has agreed to receive the excess tax proceeds in trust and to be fully responsible for the settlement and distribution of the excess tax proceeds; and has agreed to indemnify, release, and hold harmless Glynn County from and against all liability which may arise out of or in consequence of Glynn County s distribution of the excess tax proceeds to him or any subsequent distribution of same. With the professional assurances of Mr. Caskey, payment can be made to him for distribution per legal priorities. ALTERNATIVES 1. Deny the request and file an interpleader action in Superior Court. 2. Issue payment in the total amount of twenty six thousand five hundred and fifty four and 93/100 dollars ($26,554.93) to Adam C. Caskey for distribution per legal priorities.

Tax Overage: John S. Posey 09/24/10 Page 2 RECOMMENDATION Alternative number two: Issue payment in the total amount of twenty six thousand five hundred and fifty four and 93/100 dollars ($26,554.93) to Adam C. Caskey for distribution per legal priorities, is recommended. RECOMMENDED MOTION FOR FINANCE COMMITTEE I move that we recommend to the Board of Commissioners that it authorize payment of the excess tax proceeds from the tax sale of parcel no. 03-03063 in the amount of twenty six thousand five hundred and fifty four and 93/100 dollars ($26,554.93) to attorney Adam C. Caskey for distribution per legal priorities. RECOMMENDED MOTION FOR BOARD OF COMMISSIONERS I move that the Board of Commissioners authorize payment of the excess tax proceeds from the tax sale of parcel no. 03-03063 in the amount of twenty six thousand five hundred and fifty four and 93/100 dollars ($26,554.93) to attorney Adam C. Caskey for distribution per legal priorities. WW/bdc Attachments c: Florence Dees, Glynn County Tax Commissioner

STATE OF GEORGIA Tax Sale Parcel: 03-03063 GLYNN COUNTY Date of Sale: December 2, 2003 AFFIDAVIT IN SUPPORT OF CLAIM FOR EXCESS FUNDS Before me, the undersigned officer (Notary Public) duly authorized to administer oaths, appeared Adam C. Caskey, Esq., who, after first being sworn as attorney for John S. Posey ("Claimant"), deposes and states under oath as follows: 1. I give this oath of my own free will, and I understand that I am sworn to state the truth. I am over the age of 21 years, and I am authorized to swear to the matters stated herein. 2. This Affidavit is being given for presentation to the Tax Commissioner of Glynn County, Georgia in support ofthe Claimant's petition for excess funds received by the Tax Commissioner as a result ofthe above-referenced tax sale. The real property that was sold, and which is the subject ofthis claim, is described as follows: Glynn County, Georgia Tax Parcel Number: 03-03063 3. Based upon a review ofthe Glynn County real property records by the undersigned, an attorney who specializes in Georgia title examinations and tax sale law, the Claimant is entitled to recover the subject excess funds by virtue ofbeing the owner of the property at the time of the tax sale and clear ofall liens with the exception ofthe tax liens satisfied in connection with the subject tax sale. Therefore, Claimant is authorized to receive the excess funds pursuant to O.C.G.A. 48-4-5. 4. There is no unsatisfied and outstanding lien, tax lien, mortgage, deed to secure debt, promise, pledge, security, encumbrance, obligation, or other claim or entitlement ofany type, kind, or description whatsoever against the property or the excess funds that is senior to or of greater legal priority than the Claimant's right to receive the excess funds. 5. The Claimant has not transferred, conveyed, assigned, sold, or otherwise obligated or encumbered the Claimant's interest in the excess funds. 6. There is no lawsuit, garnishment, bankruptcy, or other judicial or quasi-judicial proceeding pending either against the Claimant or on the Claimant's behalfregarding this claim to the excess funds. 7. The Claimant understands that false swearing is punishable as a felony under the laws of the State of Georgia, and that this affidavit is a sworn statement. (Signature on following page)

oj This affidavit is made this L day of September, 2010.. Caskey, attorney at law and in fact Georgia BarNo. 141410 i subscribed before me this f September, 2010 \\""""11/ /,, Not

RECEIPT, INDEMNIFICATION, RELEASE, AND HOLD HARMLESS I, the attorney for John S. Posey (hereinafter referred to as the "claimant"), certify that I have submitted a claim to Glynn County on behalf ofthe claimant for the excess tax sale proceeds oftwenty-six thousand five hundred and fifty four dollars and ninety-three cents ($26,554.93) resulting from the tax sale on the December 3, 2002 ofreal property located at 3562 Darian Highway and identified as tax parcel #03-03063 (hereinafter referred to as the "property"). I have searched the title for the property and certify that I find no liens against the property or claims to the excess tax sale proceeds or if such claims or liens do exist, they will be satisfied in accord with thy priorities under law by the distribution of the excess tax sale proceeds under my supervision. I agree to be responsible for the proper and legal distribution of said proceeds in accord with the priorities set forth by law. I hereby acknowledge the receipt on this day of, 20--, from the office of the Glynn County Attorney, Glynn County, Check # in the amount of dollars ($.-.-J, representing the full amount of the excess tax sale proceeds from the tax sale ofthe property identified above. In consideration of the tax sale proceeds distribution referenced and acknowledged herein, I further agree to indemnify, release, and hold hannless the Glynn County Tax Commissioner and such employees serving the Glynn County Tax Commissioner's office, Glynn County, as well as their officers, officials, employees, agents, representatives, successors, and assigns from and against all liability, loss, costs, damages, fees and expenses (including attorney's fees) for any suit, claims settlement, award, penalty, fine, defense or judgment because of loss or damage to any person, property or right arising out of or in consequence of the distribution of the tax sale proceeds to me or the subsequent distribution of same by me. This indemnity shall apply whether or not the loss or damage is caused or alleged to be caused in whole or in part by the joint or concurrent act or omission (whether negligent or otherwise) of the undersigned, the Glynn County Tax Commissioner, Glynn County or their agents, employees, invitees, permitees, or guests. This indemnity shall not extend to acts caused by the lone, sole negligence or other act of any perso party claiming benefit of this provision. This 3rd day of September, 2010. C. a ey Georgia No. 141410 Clark Caskey, LLC 24 Lenox Pointe Atlanta, Georgia 30324 (404) 760-0070