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Motion to join Cedartown Tax Allocation District fails to get a second
Summary
A motion by Commissioner David McElwee to have Polk County participate in Cedartown's Tax Allocation District No. 1 (Martha Berry Highway) died for lack of a second on Feb. 3, 2026; commissioners later commented they will continue discussions.
During the Feb. 3, 2026 Polk County Board of Commissioners regular meeting, Commissioner David McElwee moved to approve a resolution authorizing Polk County's participation in Cedartown Tax Allocation District Number 1 (Martha Berry Highway). The motion did not receive a second and "died for lack of a Second," so the board did not take formal action to participate in the TAD.
Commissioner McElwee said he supports county participation and noted the board had worked to educate itself on the matter. Commissioner Hal Floyd thanked community members who attended and expressed appreciation for input both for and against the TAD. Commissioner Michael Gravett said he did not cast a vote because a vote was not called and that he intends to continue conversations to try to reach an arrangement that works for Polk County and Cedartown. Chairman Charles Thaxton thanked attendees for civic engagement.
No staff direction or formal assignment to pursue county participation in the TAD was recorded in the meeting minutes; the motion's failure left the county without an adopted position on joining Cedartown's TAD at that meeting. The board proceeded to other agenda items after the procedural outcome.
