With the SPLOST referendum just more than a month away, the time is nigh for Cobb residents to start seriously weighing its pros and cons in order to make an educated decision when casting their ballots.

In fact, for those whose minds are already made up, early voting started on Monday.

The official voting day for the Special Purpose Local Option Sales Tax is March 15, but early voting will be allowed through March 11 at the Cobb Elections Office at 736 Whitlock Ave., in Marietta.

The SPLOST arguments will start coming to a head tonight when representatives of the two sides will square off in a debate at the county administration building, 100 Cherokee St., in Marietta. The League of Women Voters-sponsored event will run from 7 p.m. to 9 p.m. and will be televised on the county's cable station, Channel 23.

Arguing for the SPLOST will be retired Cobb assistant D.A. Rose Wing, who chairs Citizens for Cobb's Future. Arguing against it will be Lance Lamberton, president of the Cobb County Taxpayers Association.

If passed, the SPLOST extension would bring in an estimated $492 million between Jan. 1, 2012 and Dec. 31, 2015. The proceeds would be used to pay for transportation improvements, parks and for maintenance and operations of various county facilities.

SPLOST opponents have noted that M&O expenses, by definition, do not fit the definition of "Special," and complain that SPLOST revenues now amount to an entitlement for too many elected officials. They complain that holding a special referendum in March, rather than in conjunction with a regular election, is a cynical move by backers aimed at manipulating the turnout in favor of passage. They also complain of the $400,000 cost of the special election, which could have been saved by scheduling it coincident with a regular election or primary.

SPLOST advocates, meanwhile, note that around 30 percent of the SPLOST is actually paid by visitors to our county and that it helps keep Cobb's property taxes the lowest in the area. They also can point to the many fine facilities in our community that have been paid for via SPLOSTs during recent decades - innumerable road widenings, bridges, multiple expansions of the county jail and most recently, the new county courthouse just of the Square.

For many residents - with strong arguments both pro and con - the decision on this SPLOST might not come easily. So we would encourage readers to "hit the books" on the topic, starting with tonight's debate.