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May 3, 2016

STATE OF GEORGIA
EFFINGHAM COUNTY

)
)
RESOLUTION

A RESOLUTION OF THE BOARD OF COMMISSIONERS OF EFFINGHAM COUNTY,

GEORGIA IMPOSING A COUNTY ONE PERCENT SALES AND USE TAX AS
AUTHORIZED BY PART 1 OF ARTICLE 3 OF CHAPTER OF 8 OF TITLE 48 OF THE
OFFICIAL CODE OF GEORGIA ANNOTATED; SPECIFYING THE PURPOSES FOR
WHICH THE PROCEEDS OF SUCH TAX ARE TO BE USED; SPECIFYING THE PERIOD
OF TIME FOR WHICH SUCH TAX SHALL BE IMPOSED; SPECIFYING THE
ESTIMATED COST OF THE FACILITIES TO BE FUNDED FROM THE PROCEEDS OF
SUCH TAX; REQUESTING THE ELECTION SUPERINTENDED TO CALL AN ELECTION
OF THE VOTERS OF EFFINGHAM COUNTY TO APPROVE THE IMPOSITION OF SUCH
SALES AND USE TAX; APPROVING THE FORM OF THE BALLOT TO BE USED IN
SUCH AN ELECTION; AND FOR OTHER PURPOSES.
BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF EFFINGHAM
COUNTY, in regular meeting assembled and pursuant to lawful authority thereof, as follows:
WHEREAS, Part 1 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated (the Act) authorizes the imposition of a county one percent sales and use tax
(SPLOST) for the purpose of financing certain capital outlay projects which include those set
forth herein; and
WHEREAS, the authority to levy a special purpose local option sales tax (SPLOST)
for the purpose of funding capital outlay projects in Effingham County and the Cities of Guyton,
Rincon, and Springfield (the Municipalities) will expire on or about June 30, 2017, unless
continued as provided by the provisions of O.C.G.A. 48-8-110 et seq.; and
WHEREAS, subject to referendum and approval of the voters of Effingham County, the
provisions of O.C.G.A. 48-8-110 et seq. authorize Effingham County to continue to levy and
collect the SPLOST for the purposes of funding capital outlay projects; and
WHEREAS, the Board of Commissioners has determined that it is in the best interest of
the citizens of Effingham County that a one percent SPLOST be imposed in a special district
within the County to raise approximately $70,000,000 for the purpose of funding capital outlay
projects (Projects) to be funded by the SPLOST proceeds; and
WHEREAS, pursuant to written notice (the Notice) to the governing authorities of each
municipality within the County (the Municipalities) and in accordance with the provisions of
O.C.G.A. 48-8-110 et seq. requiring that said notice be delivered or mailed at least 10 days
prior to the date of the meeting, the Board of Commissioners met on April 14, 2016, with
designated representatives of the Municipalities to discuss continuation of the SPLOST,
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distribution of the proceeds thereof, and the possible capital outlay projects to be funded
therewith; and
WHEREAS, the Notice was delivered or mailed at least 10 days prior to the date of the
meeting, and the meeting was held at least 30 days prior to the issuance of a call for the
referendum; and
NOW, THEREFORE BE IT RESOLVED by the Board of Commissioners of Effingham
County as follows:
1. By adoption of this resolution, the Board of Commissioners instructs the
Superintendent of Elections of Effingham County to issue the call for a special election to be
held on November 8, 2016, for the purpose of submitting the following question to the
electorate:
(Yes) Shall a special one percent sales and use tax be imposed in the special
(No) district of Effingham County for a period of time not to exceed five years
and for the purpose of raising of not more than $70,000,000 for the funding of (1)
public buildings capital outlay projects, recreation capital outlay projects, roads,
streets, and bridges capital outlay projects, vehicles and equipment capital outlay
projects, drainage capital outlay projects, technology capital outlay projects and
water and sewer capital outlay projects for Effingham County; (2) water and
sewer capital outlay projects, streets and lanes capital outlay projects, public
safety capital outlay projects and public safety vehicles, recreation capital outlay
projects, and technology capital outlay projects for the City of Guyton; (3) water
and sewer capital outlay projects, fire capital outlay projects, police capital outlay
projects, streets and drainage capital outlay projects, recreation capital outlay
projects, and public buildings capital outlay projects for the City of Rincon; and
(4) water and sewer capital outlay projects, parks and recreation capital outlay
projects roads, public safety capital outlay projects, streets and drainage capital
outlay projects and city buildings capital outlay projects for the City of
Springfield
2. Assuming the question of continuing the SPLOST is approved by referendum as
provided herein, a SPLOST in the amount of one percent shall be levied and collected on all
sales and uses within the special district as provided by the Act and used to fund certain capital
outlay projects as set forth herein.
3. Subject to approval in the election to be held on November 8, 2016, the SPLOST shall
continue for a period of five years with collections beginning upon the expiration of the authority
to levy and collect a SPLOST pursuant to the referendum held November 2, 2010.
4. There being no Level One or Level Two County-wide projects as defined by O.C.G.A.
48-8-110, the proceeds of the SPLOST totaling a projected amount of $70,000,000 will be
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distributed among the County and Municipalities on a per capita basis based on the year 2010
U.S. Bureau of Census data for Effingham County as follows:

Entity
Guyton
Rincon
Springfield
Unincorporated County

Percent
3.22%
16.91%
5.46%
74.41%

Amount
$ 2,256,000
$ 11,838,000
$ 3,821,000
$ 52,085,000

Total

$ 70,000,000

5. Proceeds of the SPLOST authorized herein shall be used only for eligible capital
outlay projects, as follows:
Effingham County:
Public Buildings Capital Outlay Projects
Recreation Capital Outlay Projects
Roads, Streets and Bridges
Vehicles and Equipment Capital Outlay Projects
Drainage Capital Outlay Projects
Technology Capital Outlay Projects
Water and Sewer Capital Outlay Projects
Guyton:
Water and Sewer Capital Outlay Projects
Streets and Lanes Capital Outlay Projects
Public Safety Capital Outlay Projects and
Public Safety Vehicles
Recreation Capital Outlay Projects
Technology Capital Outlay Projects
Rincon:
Water and Sewer Capital Outlay Projects
Fire Capital Outlay Projects
Police Capital Outlay Projects
Streets and Drainage Capital Outlay Projects
Recreation Capital Outlay Projects
Public Buildings Capital Outlay Projects
Springfield:
Water and Sewer Capital Outlay Projects
Parks and Recreation Capital Outlay Projects
Public Safety Capital Outlay Projects

Percent
6.5%
9.5%
60%
13%
1.75%
1%
8.25%

Amount
$ 3,385,525.00
$ 4,948,075.00
$31,251,000.00
$ 6,771,050.00
$ 911,487.50
$ 520,850.00
$ 4,297,012.50

30%
30%
30%

$
$
$

676,800.00
676,800.00
676,800.00

5%
5%

$
$

112,800.00
112,800.00

40%
8.125%
8.125%
25%
8.75%
10%

$
$
$
$
$
$

4,735,200.00
961,837.50
961,837.50
2,959,500.00
1,035,825.00
1,183,000.00

$
$
$

267,470.00
267,470.00
267,470.00

7%
7%
7%

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Streets and Drainage Capital Outlay Projects

City Buildings Capital Outlay Projects

20%
59%

$ 764,200.00
$ 2,254,390.00

6. Costs that may be funded with SPLOST proceeds include all reasonable costs
necessary to place the capital outlay projects in service, including, but not limited to, planning
and engineering costs; costs associated with the acquisition of property; construction costs; labor
and materials costs; permitting fees; and legal and other fees.
7. SPLOST funds may be used only for eligible projects. SPLOST funds may not be
used to retire general obligation debt nor for general operating expenses. However, SPLOST
funds may be used to repay loans made to temporarily fund SPLOST capital projects in
anticipation of receipt of SPLOST funds.
8. The costs shown for the projects described in the aforementioned are estimated
amounts. If a project has been satisfactorily completed at a cost less than the estimated cost
listed for that project in the aforementioned intergovernmental agreement, the governing
authority undertaking the project may apply the remaining unexpended funds to any other project
identified herein. If circumstances change such that a project which is described herein is no
longer feasible, then the governing body to which the SPLOST funds for such project were
allocated may make adjustments in its plan of capital projects.
9. The proceeds of the SPLOST shall be collected and disbursed in accordance with
O.C.G.A. 48-8-110 et seq. All SPLOST proceeds shall be maintained by the County and each
Municipality in separate accounts or funds and shall not be commingled with other funds of the
County or Municipalities and shall be used exclusively for the purposes detailed in the
aforementioned intergovernmental agreement. No funds other than SPLOST proceeds shall be
placed in such funds or accounts.
10. Interest earned from the investment of SPLOST funds prior to their disbursement for
allowable expenditures shall be considered SPLOST funds and used under the same restrictions
as SPLOST funds. Such interest earnings shall represent additional funding available for the
projects over and above the proceeds of the SPLOST.
11. The distribution and use of all SPLOST proceeds shall be audited annually by an
independent certified public accounting firm in accordance with O.C.G.A. 48-8-121(a)(2).
12. It is hereby requested that the election be held by the election superintendent
of Effingham County in accordance with the election laws of the State of Georgia. It is hereby
further requested that the election superintendent of Effingham County canvass the returns and
declare the result of the election and certify the result to the Secretary of State and to the state
revenue commissioner.
13. The election superintendent of Effingham County is hereby authorized and requested
to publish a notice of the election as required by law in the newspaper in which Sheriffs
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advertisements for the County are published once a week for four weeks immediately preceding
the date of the election. The notice of the election shall be in substantially the form attached
hereto as Exhibit A.
14. The Clerk of the Board of Commissioners is hereby authorized and directed to
deliver a copy of the resolution to the election superintendent of Effingham County, with a
request that the election superintendent of Effingham County issue the call for an election.
15. The proper officers and agents of the County are hereby authorized to take any and
all further actions as may be required in connection with the imposition of SPLOST.
16. The Resolution shall take effect immediately upon its adoption.

APPROVED THIS ____ DAY OF MAY, 2016.

___________________________________
WENDALL KESSLER, CHAIRMAN
BOARD OF COMMISSIONERS
ATTEST:

____________________________________
STEPHANIE JOHNSON, CLERK

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EffinghamCountyReviewofCapitalProjectFunding

ProjectName

Orginal

20172018

20182019

20192020

20202021

20212022

Fundingfor

EstimatedTotal

Year1Paid

Year2paid

Year3paid

Year4

Year5

Projectappropriation

PublicBuildings

AdminBuilding

$ 2,900,000

$ $ $ $ $

#REF!

PublicBuildings

AmimalShelterImprovements

$ 225,000

$ $ $ $ $

#REF!

PublicBuildings

MeldrimLivingQuarters

$ 150,000

$ $ $ $ $

#REF!

$ 25,000
#REF!

PublicBuildings

FireSafety&StormTrainingTrailer

PublicBuildings

PublicWorks/FleetMaintenance

$ 75,000 $ $ $ $ $

PublicBuildings

EMSStation#1CloseinPortico

$ 50,000

PublicBuildings

$ $ $ $ $ $

#REF!

Recreation

2ndphHwy21Ballfields(4)225ft

$ 760,000

$ $ $ $ $

#REF!

Recreation

2ndphHwy21Ballfields(2)335ft

$ 600,000

$ $ $ $ $

#REF!

#REF!

Recreation

2ndphHwy21BallfieldsCover

$ 108,000

$ $ $ $ $

Recreation

2ndphHwy214Multipourposefields

$ 600,000

$ $ $ $ $

Recreation

2ndphHwy21Concretewalks

$ 202,500

$ $ $ $ $

#REF!

Recreation

2ndphHwy21Lighting

$ 625,000

$ $ $ $ $

#REF!

Recreation

2ndphHwy21ADAplaygrounds

$ 275,000

$ $ $ $ $

Recreation

2ndphHwy21Landscaping

$ 150,000

$ $ $ $ $

Recreation

2ndphHwy21Campgrounds

$ 150,000

$ $ $ $ $

Recreation

2ndphHwy21FieldSupport

$ 630,000

$ $ $ $ $

#REF!

Recreation

2ndphHwy21Irrigation/Utilities

$ 150,000

$ $ $ $ $

#REF!

Recreation

2ndphHwy21ParkingLots

$ 650,000

$ $ $ $ $

Recreation

Walkingtrail

$ 18,000

Recreation

Roads

EffinghamParkway

$ 8,000,000

$ $ $ $ $

#REF!

$ $ $ $ $

#REF!

$ $ $ $ $

#REF!

Roads

StrippingforVariousRoads

$ 500,000

$ $ $ $ $

#REF!

Roads

CautionandSignageimprovements

$ 500,000

$ $ $ $ $

#REF!

Roads

OldAugustaRoadPhIIIImprovements

$ 250,000

$ $ $ $ $

#REF!

Roads

OldRiverRoad&I16

$ 1,000,000

$ $ $ $ $

#REF!

Roads

RoadResurfacingCountyRds.

$ 10,000,000

$ $ $ $ $

#REF!

Roads

GoshenRoadImprovements

$ 1,200,000

$ $ $ $ $

#REF!

Roads

BlueJayMccallCurve

$ 650,000

$ $ $ $ $

#REF!

Roads

GeneralRoadRepairAshRoads

$ 8,000,000

$ $ $ $ $

#REF!

Roads

McallRdRalphRahnRoadto21

$ 975,000

$ $ $ $ $

#REF!

$ $ $ $ $

#REF!

Equipment

Ambulances&Remounts(2)

$ 900,000

$ $ $ $ $

#REF!

Equipment

LadderTruck

$ 275,000

$ $ $ $ $

#REF!

Equipment

FireEngine(4)&Equipment

$ 1,000,000

$ $ $ $ $

#REF!

Equipment

TankerforTusculumStation

$ 275,000

$ $ $ $ $

#REF!

Equipment

911Tower

$ 500,000

$ $ $ $ $

#REF!

Technology

RadioReplacementCountywide

$ 2,000,000

Equipment

SheriffVechicles

$ 1,875,000

$ $ $ $ $

#REF!

Equipment

$ $ $ $ $

#REF!

Roads

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EffinghamCountyReviewofCapitalProjectFunding

ProjectName

Orginal

20172018

20182019

20192020

20202021

20212022

Fundingfor

EstimatedTotal

Year1Paid

Year2paid

Year3paid

Year4

Year5

Projectappropriation

Drainage

AerialPhotography

$ 195,000

$ $ $ $ $

Drainage

DrainageBasinStudy

$ 175,000

$ $ $ $ $

Drainage

DrainageConstructionProjects

$ 500,000

$ $ $ $ $

Drainage

$ $ $ $ $ $

#REF!

#REF!

Technology

HardwareDepartments

$ 250,000

$ $ $ $ $

#REF!

Technology

NetworkHardware

$ 100,000

$ $ $ $ $

#REF!

Technology

Document/RecordMgt

$ 150,000

$ $ $ $

#REF!

Technology

$ $ $ $ $

#REF!

Water&Sewer

BoosterStation

$ 750,000

$ $ $ $ $

Water&Sewer

SprayfieldImprovements/Expansion

$ 200,000

Water&Sewer

GrandviewUtilityExtensions

$ 750,000

$ $ $ $ $

#REF!

$ $ $ $

Water&Sewer

ClosingLoopGreystonetoMidland

$ 700,000

$ $ $ $ $

Water&Sewer

ClosingLoopEmeraldtoMarlow

$ 1,100,000

$ $ $ $ $

Water&Sewer

ClosingLoopWisteriatoGreystone

$ 126,500

$ $ $ $ $

Water&Sewer

WellstoSupplementwatersupply

$ 500,000

$ $ $ $ $

Water&Sewer

MeldrimWell

$ 345,000

$ $ $ $ $

Water&Sewer

$ $ $ $ $

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