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Polk County commissioners express preliminary support for Cedartown 'Project Winter' Tax Allocation Plan
Summary
At a Dec. 17 special meeting, the Polk County Board of Commissioners voted to support a proposed Tax Allocation Plan for a Cedartown commercial development dubbed "Project Winter," pending formal board approval and final plan adoption.
The Polk County Board of Commissioners voted on Dec. 17 to support a proposed Tax Allocation Plan for a commercial development in the City of Cedartown known as "Project Winter," with the caveat that the board must give formal approval before any Tax Allocation Plan is adopted.
City Manager Edward Guzman presented a draft parcel map of the northern and central Tax Allocation District (TAD) and outlined how a TAD could be used to finance public infrastructure and incentivize private development in the area. The presentation framed the board’s decision to express preliminary support for the plan prepared with project information dated Dec. 17, 2024.
Commissioner Jordan Hubbard moved that the board support the proposed Tax Allocation Plan; Commissioner Linda Liles seconded. The motion passed with Commissioners Hubbard, Liles and Gary Martin recorded as voting in favor; Commissioners Ray Carter and Chuck Thaxton recorded as opposed. The transcript does not record votes for Chairman Hal Floyd in that motion.
Chairman Hal Floyd also called an executive session for economic development earlier in the meeting; the board reconvened before taking the support vote. Board members said the vote was a step to signal county backing for continued negotiation and detailed plan development, not final adoption of the TAD or its financing terms.
The board’s support is procedural and nonbinding: the motion and staff materials make clear that official board approval of a finalized Tax Allocation Plan will be required before any TAD is created or revenue is pledged. The City of Cedartown and county staff will need to complete the TAD plan paperwork and return to the board for final consideration and any required public notices or hearings.
Next steps identified in the meeting materials include completion of the Tax Allocation Plan documentation and return to the board for formal adoption; no timetable for that next formal vote was specified in the meeting record.
