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Appling County commissioners review remaining 2018 SPLOST funds; seek estimates and legal opinion on bleachers
Summary
Appling County commissioners on Thursday reviewed remaining balances from the county’s 2018 special purpose local option sales tax, heard public comment from the Georgia Young Farmers organization about the tractor-pull site, and directed staff to obtain updated cost estimates and a legal opinion before committing remaining funds.
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Appling County commissioners on Thursday reviewed remaining balances from the county’s 2018 special purpose local option sales tax, heard public comment from the Georgia Young Farmers organization about the tractor-pull site, and directed staff to obtain updated cost estimates and a legal opinion before committing remaining funds.
County staff told commissioners the roads-and-infrastructure portion of the 2018 SPLOST currently shows $3,866,885 remaining and that, after a final quarterly payment expected next month, the county anticipates about $4,100,000 to allocate. The staff estimate for completing two unfinished roads — Piney Bluff Road and Oldfield Cemetery Road (including Cray Road) — was reported at roughly $3,259,676 to $3,200,000, leaving several hundred thousand dollars for other items once final receipts are posted.
The discussion centered on whether that remaining money could cover: completion of the two roads; replacement of bleachers and a concession stand at the tractor-pull/track facility; construction or renovation of a county barn or road-department facility; and a proposed new ag-center concession/bleacher footprint. Commissioners also reviewed separate SPLOST line items that already have small remaining balances for the county fire department (reported balance: $99,792) and the Heritage Center (reported balance: about $96,029).
Why this matters: Voter-approved SPLOST referenda specify project categories and sometimes individual projects; commissioners said they want to ensure remaining money is used in ways consistent with the referendum language and state guidance. Several commissioners asked for a formal legal interpretation before reallocating funds from the roads/infrastructure bucket to other projects and before spending on bleachers that sit at a tractor-pull site rather than the county Ag Center.
County staff presented preliminary figures and project estimates. The staff presentation included a $335,000 estimate to replace and re-seat bleachers (not including the concrete pads those bleachers would require) and a rough estimate of $1.2 million to $1.5 million to rebuild a county barn or shop if that project proceeds. The staff said the two unfinished roads’ estimate was provided by Roberts Engineering and that the county has not yet received its final 2023 quarterly SPLOST payment, which would add roughly $300,000 to the roads/infrastructure balance.
Commissioners raised legal and policy questions about the bleachers. One commissioner said, “I want to do the bleachers, but I want to do it according to the law,” and pressed for a written legal opinion on whether SPLOST language permitting an “open air covered agriculture arena to include bleachers” requires the county to provide bleachers at the Ag Center specifically, or whether bleachers may lawfully be built at the tractor-pull/track site where they currently stand. The board discussed asking the county attorney to research the issue or requesting an opinion from the Georgia attorney general’s office.
Representatives of the Georgia Young Farmers, who operate the tractor pull at the track, told commissioners the group is a nonprofit tied to local schools and has operated at the site under a long-term county lease since the mid-1980s. A Young Farmers representative said the organization runs scholarships, youth events and multiple annual competitions from the site and argued their use is community-oriented, not purely private. “We’re definitely not a private organization. We’re a nonprofit. We’re tied in with the school system,” the representative said.
Commissioners said the tractor-pull site has been an accepted community location for decades, but some residents who live near the Ag Center have opposed moving high-noise events closer to homes. That history figured into earlier decisions to leave the tractor-pull where it has been and to limit future changes to seating layout and vehicle placement for safety.
Next steps: Commissioners asked staff to obtain a revised, detailed quote for bleacher replacement (including pad/foundation costs) and to provide updated budgets for the barn/shop option and for completing Piney Bluff and Oldfield Cemetery roads. The board also directed staff to seek a legal interpretation about SPLOST eligibility for bleachers at the current track location and whether funds may be shifted between referendum line items, with staff to return with the information for a future decision. No formal vote or final allocation was made at the work session.
The county’s agenda packet and staff spreadsheets were cited during the discussion; commissioners said they would consider reductions in seating capacity and other design changes that could reduce foundation costs for the bleachers.

