Carroll County commissioners on July 31 approved an intergovernmental agreement tied to the county's proposed special-purpose local-option sales tax (SPLOST) that will temporarily reduce municipal shares to help fund a new sheriff's jail and administrative facility. The motion passed 7-0 at a special called meeting. Commissioner Chance read the motion and the board adopted the resolution.

The IGA, as summarized by Commissioner Chance, agrees to a percentage reduction to municipal SPLOST shares so the county can realize total countywide growth of up to 2.5 percent; municipal reductions would be applied toward the new sheriff's administrative and jail project. The motion says that after the county realizes a 2.5 percent growth rate, any excess growth revenues will revert to the original formula for distributions to counties and cities based on the agreed population allotment. The resolution also asks the City of Carrollton to waive tap and connection fees and to agree to a general development agreement for required utility upgrades based on a cost estimate provided by the engineering firm noted in the record. The motion specifies that annual bond debt service for the project will be paid from the county's allotment and that there will be no delays in initial revenue distributions to municipalities when collections begin under the new SPLOST.

Why it matters: the IGA changes the timing and amounts municipalities receive from SPLOST collections and directs a portion of those near-term municipal shares toward a county capital project. That will affect municipal budgets and the county's capital financing plan for the sheriff's facility.

Background and process: Commissioner Chance said county leaders and municipal officials, including the Carrollton city manager (Mr. Brooks) and Mayor Kaysen, met in recent weeks to negotiate the agreement. County attorneys and staff prepared the resolution; Commissioner Chance thanked county attorneys Blackman and Jackson and Vice Chairman Bailey for their involvement. The board's motion incorporated those negotiated terms and was presented and adopted during the special meeting.

Discussion versus decision: commissioners discussed the negotiated package and voted on the IGA in a single action. The transcript shows no amendment to the motion on the floor; the motion was seconded and approved 7-0.

What comes next: the resolution commits the county to the negotiated terms outlined in the IGA and instructs county staff to finalize the companion documents (for the utility-fee waivers and development agreement) for the City of Carrollton's consideration. The transcript does not record whether Carrollton formally accepted the companion documents; the motion indicates those items will be handled in separate documents to be sent to Carrollton for its approval.