Stephens County commissioners discussed proposed projects for a potential SPLOST (special purpose local option sales tax) renewal and the consequences if the county and municipalities do not reach an intergovernmental agreement (IGA). Christian, a county staff member who presented the plan, said the county aims to continue funding roads, bridges, emergency services, government facilities and economic development with SPLOST revenue.

Christian explained that SPLOST is a 1% sales tax approved by voters that applies to purchases in the county and that the county has used it since 1987 to fund capital projects. He told the board SPLOST 8 would likely continue to fund road and bridge work, county fire needs, ambulances for emergency medical services, law enforcement vehicles, E911 equipment and facility upgrades, and gave several figures from prior SPLOST cycles: in recent years county crews paved 41 miles of county roads at an estimated cost of about $5.1 million and paved 5 miles of City of Toccoa streets at an estimated cost of about $1 million; SPLOST 7 provided roughly $2.0 million for fire needs and about $1.8 million for fire apparatus, nearly $750,000 for ambulance purchases, and $2.4 million for economic development site preparation.

Commissioners emphasized that the county provides countywide services — EMS, fire, E911 and law enforcement — and said those needs informed the project list. County leaders told the public that if an IGA with municipalities (including the City of Toccoa, City of Martin and Avalon) is not signed by the stated deadline, the county would instead proceed under a population-distribution process. Under that scenario, the county would execute its tier 1 projects and municipalities would not receive a share of SPLOST proceeds until roughly the third year of collections, depending on project spending.

The board said it prefers a six-year IGA that allows municipalities and the county to receive and spend funds concurrently from the start of collections. Staff noted they are still completing due diligence on cost estimates for several capital items, including a potential annex building, courthouse space needs, E911 communications upgrades and jail repairs. The county also discussed plans to consolidate unneeded facilities and return them to the tax digest when feasible.

Commissioners encouraged public comment and said the board will provide more detailed line-item breakdowns once it knows whether an IGA will be used or the county will rely on population distribution. The board stated the IGA must be entered into by July 22 to allow time for public notices and placement on the referendum. No final SPLOST ordinance or referendum date was adopted at the meeting.