July 16, 1999



Eugene Roberts, Chairman
Glynn County Tax Assessor's Office
1725 Reynolds Street
Brunswick, Georgia 31520

Dear Mr. Roberts:

     The Georgia First Amendment Foundation (GFAF) is a non profit organization that seeks to advance the cause of open government and monitors freedom of information issues throughout this state.

     GFAF has been informed that the Glynn County Board of Tax Assessors appears to have discussed non-legal matters in executive session.  Specifically, in the meeting on April 28, 1999, the Board discussed executive session notices of personal property, notices of real property changes, and the returns.

     According to the Georgia Open Meetings Act, all of the Board's meetings should be open to the public, unless they adhere to the exemptions of O.C.G.A. 50-14-3.  See O.C.G.A. 50-14-1.  In an effort to preserve the public's interest, courts have required that the Open Meetings Act be construed broadly.  See Atlanta Journal v. Hill, 257 Ga. 398 (1987).

     The items that were discussed in the executive session on April 28, 1999 do not appear to adhere to any of the exemptions in O.C.G.A. 50-14-3.  Therefore, the Board appears to have violated the Open Meetings Act.  We would also like to remind that Board that effective July 1, 1999, a presiding officer of a closed meeting must sign a sworn affidavit stating that the law permits the closing.

     Thank you for your prompt attention to this matter.

                                                       Sincerely,



                                                       Hollie Manheimer
                                                       Executive Director

cc:  GFAF Board of Directors