GLYNN COUNTY ATTORNEY

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1 GLYNN COUNTY ATTORNEY 701 "G" Street, Second Floor, Historic Courthouse Brunswick, Georgia Phone: Fax: Aaron W. Mumford, County Attorney Will Worley, Assistant County Attorney A Golden Past. A Shining Future. January 3, 2013 MEMORANDUM TO: FROM: RE: GLYNN COUNTY FINANCE COMMITTEE WILL WORLEY, ASSISTANT COUNTY ATTORNEY 14 hi RECOMMENDED PAYMENT ON TAX OVERAGE: PARCEL NO ODUM LANE, ST. SIMONS ISLAND, GEORGIA BACKGROUND Attorney James A. Yancey has submitted a claim to Glynn County on behalf of Lillian M. Odum for the excess tax proceeds in the amounts of eighteen thousand two hundred sixty three and 08/100 dollars ($18,263.08) for parcel no resulting from the tax sale of the above-referenced property on May 1, Mr. Yancey has given an opinion that Ms. Odum is the only rightful claimant to the tax overage proceeds. Mr. Yancey 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. Yancey, 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 eighteen thousand two hundred sixty three and 08/100 dollars ($18,263.08) to James A. Yancey for distribution per legal priorities. 1

2 RECOMMENDATION Alternative number two: Issue payment in the total amount of eighteen thousand two hundred sixty three and 08/100 dollars ($18,263.08) to James A. Yancey 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 sales of parcel no in the amount of eighteen thousand two hundred sixty three and 08/100 dollars ($18,263.08) to attorney James A. Yancey 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 sales of parcel no in the amount of eighteen thousand two hundred sixty three and 08/100 dollars ($18,263.08) to attorney James A. Yancey for distribution per legal priorities. WW/bdc Attachments c: Florence Dees, Glynn County Tax Commissioner 2

3 RECEIPT, INDEMNIFICATION, RELEASE, AND HOLD HARMLESS I, the attorney for (hereinafter referred to as the "claimant"), certify that I have submitted a claim to Glynn County on behalf of the claimant for the excess tax sale proceeds of dollars ($. ) resulting from the tax sale on the day of, 20, of real property located at and identified as tax parcel # - (hereinafter referred to as the "property"). I have searched the title for the property and certify that I find no liens against the property or claims to the excess tax sale proceeds or if such claims or liens do exist, they will be satisfied in accord with the priorities under law by the distribution of the excess tax sale proceeds under my supervision. I agree to be responsible for the proper and legal distribution of said proceeds in accord with the priorities set forth by law. I hereby acknowledge the receipt on this day of, 20, from the office of the Glynn County Attorney, Glynn County, Check # in the amount of dollars ($. ), representing the full amount of the excess tax sale proceeds from the tax sale of the property identified above. In consideration of the tax sale proceeds distribution referenced and acknowledged herein, I further agree to indemnify, release, and hold harmless 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 person or party claiming benefit of this provision. This day of, 20_., Esq. Sworn to and subscribed before me this day of, 20_. NOTARY PUBLIC My Commission Expires:

4 JAMES A. YANCEY, JR. attorney at lath 704 G Street Brunswick, Georgia Office: (912) Fax: (912) jayancey@bellsouth.net November 7, 2012 Will Worley, Esq., Assistant County Attorney Glynn County Attorney 701 G Street Second Floor Historic Glynn County Courthouse Brunswick, Georgia RE: Claimant: Tax Parcel ID No.: Property Address: Tax Sale Date: Lillian M. Odom Odom Lane St. Simons Island, Georgia August 17, 2012 I write this letter in response to your August 17, 2012 letter to Lillian M. Odom. In that letter you outlined the procedure for Mrs. Odom to claim the "tax overage proceeds arising from the tax sale of Parcel No in the amount of $18, In the letter you stated that Mrs. Odom needed A legal opinion for the subject property by a local, reliable attorney demonstrating that you are the party entitled to the funds as evidenced by record ownership of the subject property at the time the tax sale occurred or subsequently acquiring the legal right to the said excess funds, that there are no other claimants of record to said funds, or that all claimants have either been paid or have consented to your receipt of the funds. You also requested a "Receipt, Release and Hold Harmless agreement executed by [Mrs. Odom's] attorney that holds Glynn County harmless from any and all liens or other claims to the tax overage or inaccuracies in the opinion."

5 Will Worley, Esq., Assistant County Attorney November 7, 2012 Page 2 Further, you desired "a copy of [any] recorded quitclaim deed from the tax sale purchaser indicating payment by you of the redemption price." This does not apply since Mrs. Odom did not redeem the property. I have attached and incorporated into this letter as Exhibit "A," a copy of the limited warranty deed to the instant property obtained by Mrs. Odom from Jim Walter Homes, Inc., on October 6, Prior to Mrs. Odom's purchase of the property, Jim Walter Homes, Inc. reacquired the property from the previous owners, Alex Charles Odom and Jessie G. Odom, relatives of Mrs. Odom. I have attached and incorporated into this letter as Exhibit "B," a copy of the October 2, 1990 document reflecting this. Mrs. Odom satisfied the indebtedness on the concerned property on April 2, 1998, as shown by Exhibit "C," attached and incorporated into this letter. Mrs. Odom remained the sole owner of 127 Odom Lane, Saint Simons Island, Georgia from her purchase on October 6, 1994 to its tax sale on August 17, No one else has any claim to the property. Therefore, Mrs. Odom remains the lone claimant of record to the $18, Should you need any further information, please do not hesitate contacting me. Very truly yours, 14/416/ amen A. Yancey, Jr. JAY/me

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