Taxes
by the Athens Banner-Herald
October 14, 2009 01:00 AM | 850 views | 2 2 comments | 8 8 recommendations | email to a friend | print
If it hasn't happened in some places already, it won't be long before state legislators start making the rounds of county commission meetings within their respective districts. At those sessions, they'll be asking what they can do during the legislative session convening in January to help out those local governments.

This year, when county government officials see their state legislators, they might want to ask for some changes in the state law governing the 1 percent special-purpose, local-option sales tax (SPLOST). And if they don't hear any calls for change, state legislators might want to consider seeking some changes on their own.

First, a bit of background: Since 1985, state law has allowed counties to use SPLOST proceeds to fund capital improvement projects - roads and other infrastructure, building construction and equipment purchases. Assessment of a SPLOST must be approved by voters in a referendum listing all of the projects slated for funding with the special levy.

And therein lies the first problem with the SPLOST. Under current state law, voters can't pick and choose among the listed projects, but must vote on the list as an all-or-none proposition. As a result, voters who might be perfectly willing to approve a SPLOST to fund new fire stations also are compelled to approve projects such as, for example, an arts center that might have relatively narrow appeal and that a county commission might have put on the project list to appease a particularly vocal group of voters.

There are a couple of ways the state might address this issue. The legislature could change the SPLOST law to limit the levy to the funding of basic infrastructure projects that directly address public health, safety and welfare. Alternatively, the legislature could change the law so that voters could pick and choose from among the projects listed in a referendum. Voters could cast "yes" or "no" votes for each of the projects on the list, with only those projects that reach a predetermined percentage of the vote getting SPLOST dollars.

A second problem with the SPLOST is being played out today in Athens-Clarke County. Even as the county commission is working to find a site for a planned $2.3 million SPLOST-funded tennis center, there are people in the community wondering whether that is a wise outlay of public dollars.

Currently, state law requires that all projects approved in a SPLOST referendum be constructed. That's certainly a reasonable requirement, although it doesn't contemplate the possibility that, over the multiyear life of a SPLOST program, a community's needs and desires might change.

Changing the SPLOST law to allow for that possibility might mean requiring that a local government formally assess its entire SPLOST program at least a year before collections are projected to cease. The law could provide that if that assessment showed community support for a project (or projects) had waned since the referendum, the county commission could - after exhaustive and rigorous public hearings - either vote itself to abandon the problematic project or hold a referendum on the proposed abandonment. Any unspent SPLOST dollars would remain in a sales tax account and be applied to a future round of SPLOST projects.

Finally, there's the admittedly somewhat arcane issue of whether counties should be allowed to pursue SPLOST-funded projects that materially change previous SPLOST-funded projects. The commentary noted that, depending on where it is finally located, the proposed tennis complex could bring changes to either of two parks that were funded in whole or in part by SPLOST dollars.

This is another case in which it would make sense for voters to be allowed to vote on individual SPLOST projects, but it also might make sense for the state SPLOST law to be changed to ensure that SPLOST projects, once approved and constructed, remain substantially unchanged.

Clearly, there is room for change in the state's SPLOST law. And in an election year - particularly one like 2010, in which voters are paying particular attention to their pocketbooks - legislators should recognize that such an initiative might pay off at the ballot box.
Comments
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Steamed
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October 15, 2009
...Adding to Indian Joe's comment...AND typical of voters these days -- TOO myopic and easily led by slick politicians and a equally misleading media due to their lack of analytic ability, education, and personal responsibility. For so long, it has been much easier just to let the politicians play. But now, they're out of control, just covering their back-sides to keep their fancy political jobs. We did it to ourselves. NOW it is time to send the slick ones packing, being sure to NOT replace them with the same type of crook.
Indian Joe
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October 14, 2009
Guess this is no different than Congress loading up a bill with legitimate purpose with a bunch of junk or pork. Then they can point at those who oppose it as being against the only part of the b illthat the media publicizes. Why can't the ballot have approve or disapprove on each item? g euss too many politicians are afraid their pet projects won't pass on their own, so they lump them in with schools, or police, or fire personnel. Typical of politicians nowadays
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