MONDAY, MAY 21, 2012 AT 1:30 PM


PRESENT:                     Richard Strickland, Chairman, District 3

Clyde Taylor, Vice Chairman, At Large Post 1

Amy Callaway, Commissioner, District 1

Tom Sublett, Commissioner, District 2

Mary Hunt, Commissioner, District 4

Jerome Clark, Commissioner, District 5

                                    Bob Coleman, Commissioner, At Large Post 2


ABSENT:                      All City Commissioners and staff


ALSO PRESENT:           Alan Ours, County Administrator

Aaron Mumford, County Attorney

Cindee Overstreet, County Clerk

Doug Eaves, Glynn County LOST Consultant


Discussion and consideration of the following:


1.         Renegotiation proceedings with the City of Brunswick for the distribution of the Local Option Sales Tax (LOST) proceeds.


            Chairman Strickland opened the meeting and read the following statement into the record.

            “The initial LOST negotiations meeting between the City of Brunswick and Glynn County was conducted on May 7, 2012. At that meeting, the City presented its case on what the City perceived to be a fair distribution of LOST tax. The County stated that our case would be presented at the May 21st meeting. The City’s presentation considered five of the eight criteria and determined that a fair split would be 37%.

                The County listened to the City’s presentation and, after the presentation, questioned how some of the presented data was gained and the accuracy of the information. The County’s position was that all eight criteria be considered and, based on that, a 19% split was determined to be fair. The County then had two weeks to review and analyze the City’s information.

                At today’s meeting, the County will present its case as to why a 19% split would be fair and to refute and prove that the City’s presentation contained incorrect and inaccurate data. Sadly, the City, by its own choice, will not be here to participate in this discussion. If the City feels that all of the information presented May 7th is true and accurate, then the City should have had no problem substantiating or establishing their case. Once the County presents its case, the City would then have had two weeks to review and analyze the County’s presentation and come back and refute and disprove the County’s case.

                Negotiations are to discuss a matter with different viewpoints and to hopefully reach an agreement. If both the City of Brunswick and Glynn County believe that the information in its presentations are accurate, correct, and true, then both sides should be willing to work toward some type of agreement. Glynn County sincerely hopes that the City of Brunswick will return to the negotiating table on June 4th. We are committed to working to achieve a fair and reasonable LOST negotiation between the City of Brunswick and Glynn County. However, if the City chooses not to return to the negotiating table, then there will be no further negotiations between the City of Brunswick and Glynn County and, after 60 days, we will move forward with the mediation process.”


            Doug Eaves, of Eaves Consulting Group, LLC, the County’s consultant during the LOST negotiation process, presented on behalf of the County.


            Mr. Eaves reported the following:

            The purpose of the Local Option Sales Tax (LOST) is to provide property tax rollback equal to the distribution of the LOST (OCGA§48-8-91). It is the condition precedent for the existence of the tax and it may be expended to fund services. Condition precedent means a dollar for dollar rollback in taxes must be given in the County digest and the City digest.

 The LOST shall be based on the eight criteria specified in the State law. The criteria are as follows:

            1)         Service delivery responsibilities to daytime population

            2)         Service delivery responsibility to resident population

            3)         Existing service delivery responsibilities

            4)         Impact on short and long term debt

            5)         Point of sale

            6)         Intergovernmental Agreements

            7)         Tax and fiscal equity

            8)         Service delivery agreements


            The following chart was provided to show which seven metrics were used to weigh each of the criteria.

            Mr. Eaves then discussed each of the eight criteria and explained the County and City’s distribution based on each individually.


Mr. Eaves closed by saying the purpose of the Local Option Sales Tax (LOST) is to allow a property tax relief to the citizens.  Considering all the data and the eight criteria, the LOST distribution should be 81.31% for Glynn County and 18.69% for the City of Brunswick.






The Board did not hold an executive session during this meeting.


There being no further business, the meeting was adjourned.



Richard Strickland, Chairman

                                                                                    Board of Commissioners

                                                                                    Glynn County , Georgia





Cindee S. Overstreet, Clerk