(770) 528-2606 (Fax) GeorgiaPublicNotice.com offers access 24 hours a day, seven days a week to statewide notices about foreclosures, hearings, advertisements for bids, financial reports, ordinances and other government activities that are legally required to be . Cash is also accepted at the Clerks office. Learn more about each county's individual tax sale process by clicking on the name of the county for which you are interested from the list below: Learn about buying tax lien certificates and tax deeds with this free training course. This county is considered to be suburban instead of urban. For late payments, the following interest and penalty will be added to the balance. Tax Commissioner's Office 736 Whitlock Ave NW, Suite100 Marietta . The 2018 United States Supreme Court decision in South Dakota v. If you are interested in purchasing a property at tax sale, westrongly advisethat you seek competent legal advice before participating in the sale. If that sounds good to you, join us now. Free Search. Visit the Citizen's Oversight Committee pageto view information about the committee and see it's current members. Cobb COVID-19 Response. 0000006943 00000 n All Cobb County Tax Lien Sales take place between the hours of 10 AM and 4 PM est on the steps of the Superior Courthouse at Flournoy Park at 70 Haynes St, Marietta, GA 30090. Over 1 million foreclosure homes for sale updated daily. Main Office 188 Third Street. Tax Delinquent List in Cobb County Georgia. The SPLOST has been a fixture in Cobb County for decades, helping the county and its cities upgrade its infrastructure without putting more burden on property taxes. Marietta. Senator, State Representative and If you do NOT end up being the high bidder, your deposit will be returned to you. Whilethe court has recognized that counties retain discretion to alter SPLOST projects, no such alterationsmay contravene the terms of the referendum. 0000006820 00000 n Share this page on your favorite Social network, Copyright 2020-2023 Cobb County Tax Commissioners Office - All Rights Reserved. Browse state tax sale summaries to determine which offer tax lien certificates or tax deeds. Vous pouvez modifier vos choix tout moment en cliquant sur le lien Tableau de bord sur la vie prive prsent sur nos sites et dans nos applications. The Henry County Tax Commissioners Office holds judicial-in-rem tax sales on the first Tuesday of the month. The following is a list of cities and towns located in Cobb County Georgia. Cobb County is responsible for collecting the city taxes on motor vehicles, timber and mobile homes - the City of Kennesaw does not directly collect these. Upon submitting the form above you will be given the choice between a physical 4-Disc version or a digital download version. 0000015391 00000 n The opening bid for a particular property is the amount of tax due, plus penalties and all applicable other costs. Fulton County Sheriff's Tax Sales are held on the first Tuesday of each month, between the hours of 10 a.m. and 4 p.m. (except when the first Tuesday of the month falls on a legal holiday in which case the sale is held the next business day). Isolated master suite with glamour bath. Click here to see the March 2023 Tax List. If you are interested in purchasing a property at tax sale, we strongly advise that you seek competent legal advice before participating in the sale. mesurer votre utilisation de nos sites et applications. Also see K.M. 0000001136 00000 n Employees of the Tax Commissioner's Office are strictly prohibited from providing legal advice, guidance, suggestions or recommendations. Felony Probation When competitors collude, or engage in bid rigging, they are subject to criminal prosecution by the Antitrust Division of the United States Department of Justice, and/or local prosecution. lisa.cupid@cobbcounty.org, Keli Gambrill,District 1 Commissioner An information sheet is available for those interested in the levy process. 0000013756 00000 n The relevant North Carolina statute is G.S. We would like to remind everyone that most of the documents, forms and information we utilize are available on this website. FAQ. Property Search. Generally, the minimum bid at an Cobb County Tax Deeds (Hybrid) sale is the amount of back taxes owed, as well as any and all costs associated with selling the property. All tax . Great full brick ranch on a large corner lot! Tax Sale LocationTax sales are held the first Tuesday of each month for the months in which we plan a tax sale on the steps of the Superior Courthouse at Flournoy Park between the hours of 10 a.m. and 4 p.m. How Does Foreclosure Work in Real Estate? All Tax Deeds must be won at the auction. The time of sale is set forth by state law, accordingly the Sheriff's Sale is conducted on the 1st Tuesday of the month. FA$@w7N@ySHX$01a 0000006292 00000 n The Tax Assessors Office has resumed full operational status with normal business hours. Bidder registrations and ID cards are issued between9 a.m. and 10 a.m. on the day of the tax sale. PIN# TAXPAYER PROPERTY ADDRESS 069467 ADX Construction, Inc. . In addition, the notice of foreclosure is to be published in the newspaper in the county in which the property is located once a week for four consecutive weeks. This list contains accounts from the Tax Sales. 0000004910 00000 n No cut throughout neighborhood has well sized lots and plenty of appeal. NO PAYMENTS WILL BE ACCEPTED ONLINE. Cobb County GIS Explore, Map, Compare, and Download County Data Connecting people, processes, and things for a smart Cobb County. Contact Us. The Company declares all information shared is true and accurate, and any claims made of actual earnings or examples of actual results can be verified upon request. Paulding County Superior Court Clerk. View 4 photos of this 9,150 sqft lot land with a list price of $30000. Your use of this website constitutes acceptance of the disclosures, disclaimers, privacy policy, no spam policy, and terms of use. General changes are: All potential bidders must register with Realauction. Georgia has a 4% sales tax and Cobb County collects an additional 2%, so the minimum sales tax rate in Cobb County is 6% (not including any city or special district taxes). 0000001817 00000 n Held on the first Tuesday of any month. View Athens - Clarke County information about delinquent tax sales including list of properties. In order to redeem, the former owner must pay Cobb County None 20% penalty of the amount for the first year or fraction of a year and 10% penalty for each year or fraction of a year thereafter on the amount the winning bidder paid to purchase the property at the Cobb County Tax Deeds (Hybrid). 0000003089 00000 n Return to Top. Following a tax sale, any overage of funds, known as 'excess funds,' is placed in a separate account. See a list of projects approved in the 2016 SPLOST Referendum. TAX FORECLOSURE LISTINGS - Ruff, Bond, Cobb, Wade & Bethune, L.L.P. Consultant WSP USA will receive $207,205, Kimley-Horn will receive $192,795, and CDM Smith, $129,839. Opening bid prices will be shown when the sales are set. Quite honestly, the typical customer does not make any money whatsoever. The best way to contact us at this time is by calling 770-528-3100 or emailing cobbtaxassessor@cobbcounty.org. The information provided on this site is not legal advice, does not constitute a lawyer referral service, and no attorney-client or confidential relationship is or will be formed by use of the site. We provide nationwide foreclosure listings of pre foreclosures, foreclosed homes , short sales, bank owned homes and sheriff sales. (770) 528-3317 Information: (770) 528-1000 information@cobbcounty.org. If there are any excess funds after paying taxes, costs, and all expenses of sale, the Tax Commissioner or Tax Collector may file an Interpleader Action in the Superior Court for the payment of the amount of such excess. (770) 528-3300, Dr. Jackie McMorris, County Manager 5 miles or 2 min from Downtown Kennesaw! You (or an authorized representative) need to be present in person to make a bid. Self-help services may not be permitted in all states. The final bid at sale remains open for 10 days. Adrian Smalls. Any parcel that has been completely paid in full is shaded on the Excess Funds Listing. Pour en savoir plus sur la faon dont nous utilisons vos donnes personnelles, veuillez consulter notre politique relative la vie prive et notre politique en matire de cookies. Foreclosures and Delinquent Taxes . If you are unclear about any of these processes or if you require more detailed information, pleaseconsult with an attorneywho can advise you properly based on your personal circumstances. Learn about projects in your part of Cobb County, download project lists, and check out more about SPLOST's legacy in Cobb County. General Information . This Excess Funds Request Packet provides you with information on how to obtain Excess Funds. Sales Tax Breakdown. 0000010875 00000 n COBB COUNTY LISTINGS. There will be a 5% deposit required if you win the bid at the auction. xref Please bring your photo ID and present it to the Levy Officer to receive your bidder ID card. Alcohol and Business Licensing. 0000005869 00000 n 0000003858 00000 n Fulton County Board of Tax Assessors - City of Atlanta Solid Waste - Georgia . . MLS# R1337538. E-mail: Kelly.Atchison@cobbcounty.org. Property. The mission of the Cobb County Board of Assessors is to produce an annual tax digest that conforms to the requirements of Georgia Law and the rules and regulations of the Georgia Department of Revenue. The current total local sales tax rate in Cobb County, GA is 6.000%. You will need to fill out an Upset Bid form as well as a Certification of Identity. Less than 1 in 100 ever ask a question of our coaches, leave feedback or otherwise show they're putting in any focused effort at all. . Cobb Countys Board of Commissioners approved a SPLOST Project List that will be considered by voters this November. "P!cs$;,2 (3 The mission of the Cobb County Board of Assessors is to produce an annual tax digest that conforms to the requirements of Georgia Law and the rules and regulations of the Georgia Department of Revenue. 736 Whitlock Avenue, Suite 200, Marietta, GA 30064. Description for 109 Jewell Cobb Court Owens Cross Roads, AL 35763. It includes major historic sites, cultural landmarks and economic centers, drawing businesses and visitors from throughout the world. Cobb residents will be asked in November of 2020 to renew the countys Special Purpose Local Option Sales Tax (SPLOST) for another six years. The tax sale purchaser receives a tax deed to the property. I went to the assessors office, called and emailed and I . NO PERSONAL CHECKS WILL BE ACCEPTED. Like anything worthwhile, our educational products require work. 0000354296 00000 n Author: Jason Coles. 0000009889 00000 n Search/Pay Taxes & Garbage (Solid Waste) Overview: Translate . 75-1, the Unfair Trade Practice Act (UTPA). 2021 by Tax Lien University, Inc. All rights reserved. Home. The property is read out and an opening bid is given, and at that point anyone can bid the property up. (770) 528-2606 (Fax) ). We reserve the right to add or cancel tax sales according to our business needs.Tax Sale List. 0000374928 00000 n Tax Sale Bidding & PaymentWe do not accept mail, phone or fax bids. 1 year. Note that unless you have an attorney, you do not need to fill out any section on these forms where it asks for attorney information (NOTE: WE ARE NOT YOUR ATTORNEYS). Copy and paste this code into your website. The three contracts, totaling around $530,000, will be aimed at developing a project list for the planned mobility special-purpose local-option sales tax, known as the "M-SPLOST." . The Cobb County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (O.C.G.A.) (770) 528-2600 Marietta. 201 Acworth, GA 30101 . And be sure to attend -- perhaps virtually -- our informational Open House events coming to a CobbTV channel near you! If the tax sale falls on a holiday, the sale will take place on the first Wednesday. The number of available foreclosure properties in our database varies with market conditions. 0000380321 00000 n All our foreclosure listings are pre-screened for accuracy by our team of professionals on a daily basis. Hotel Excise Tax. The earnings, revenue and profit results that a customer will generally achieve in circumstances similar to those depicted in the endorsements and testimonials on this site depend on many factors and conditions, including but not limited to, work ethic, learning ability, use of the products and services, business experience, daily practices, business opportunities, business connections, market conditions, availability of financing, and local competition, to name a few. Motor Vehicles. (770) 528-2606 (Fax) Due to the federal moratorium on foreclosure evictions during the pandemic, our supply of foreclosure listings is currently low. 0000005386 00000 n Click link for more information on our judicial-in-rem tax sale process. Pay Apply View Find Annual property tax bills are mailed October 1 and are due by December 1. 0000355828 00000 n No. Jan. 1 of each year is the assessment date in Georgia. Certified funds or money orders should be made payable to the Mecklenburg County Clerk of Court. 0000374854 00000 n Cobb SPLOST 2016 The sale of Georgia Tax Deeds (Hybrid) are final and winning bidders are conveyed either a Tax Deed or a Sheriff's Deed. This website is a compilation of public notices published in newspapers throughout the state of Georgia. The expectation for tax foreclosure auctions is that free and open competition exists in bidding at all times. 16108 Sugar Pine Ridge Rd, Cobb, CA 95426 is for sale. While SPLOST proceeds can be used to retire existing general obligation debt, the proceedscannot be used to pay off existing revenue bonds. THIS LIST SHOWS ONLY THOSE PROPERTIES WHERE ACTUAL TAX FORECLOSURE SUITS ARE PENDING. This Excess Funds list is updated monthly. PAYMENT MUST BE IN THE FORM OF CASH, CASHIER'S CHECK OR MONEY ORDER. Author: Chandler, Patrick Created Date: 5/5/2021 9:18:58 AM 0000380282 00000 n . It is technically located within the Atlanta metropolitan area. 48-4-48) inapplicable to tax sale purchases in most cases. Quick Links. 50-18-71 (j) no agency shall be required to prepare reports, summaries, or compilations not in existence at the time of the request. This tool allows for searching for state tax liens and related documents that have been submitted by the Georgia Department of Revenue for subsequent acceptance and filing by a clerk of superior court. Watch the video just below to learn more about the SPLOST Citizen's Oversight Committee! afficher des publicits et des contenus personnaliss en fonction de vos profils de centres dintrt; mesurer lefficacit des publicits et contenus personnaliss; et. If you are having trouble seeing the entire table, try going to Settings on your browser and zoom out. Features laminate, wood, and tile flooring. Zillow has 1583 homes for sale in Cobb County GA. View listing photos, review sales history, and use our detailed real estate filters to find the perfect place. If you select the digital download version there will be no charge and you can immediately download the contents of your selection. During that time, upset bids can be filed. Financial reports are located on the SPLOST Monthly Report page. The current SPLOST, which has built regional libraries, major transportation projects, and upgraded our parks and buildings, will expire in December of 2021. REMOVE YOURSELF FROM THAT WAIT LIST FOR A NEW POOL! Contact. Cobb County Board of Commissioners The Cobb County, Georgia sales tax is 6.00%, consisting of 4.00% Georgia state sales tax and 2.00% Cobb County local sales taxes.The local sales tax consists of a 2.00% county sales tax.. (770) 528-2600 Submitting A Claim. 0000014460 00000 n Marietta, GA 30090 when levying property. Business Tax Collections Office of the Tax Collector P.O. Foreclosure in Cobb County: Incredible opportunity at 2076 Cherokee Ridge Trail that it located . Sacramento County, CA Tax Collector is re-offering 4 parcels for auction online. It is solely an information sheet and should not be construed as legal advice. 4 beds, 1.5 baths, 1892 sq. View a listing of property taxes scheduled for the July 5, 2022 sale. Bids start as low as $31,000.00 These are all NO RESERVE auctions! Wade McCord Tax Commissioner. Click below to get a current listing of tax sale excess funds. Auctions take place at the Mecklenburg County Courthouse. In Georgia, the County Tax Commissioners will sell Tax Deeds (Hybrid) to winning bidders at the Cobb County Tax Deeds (Hybrid) sale. READ MORE . Each sale is advertised in the official organ of the county, as prescribed by law, according to a period defined by general law. The base rate of Cobb County sales tax is 2%, so when combined with the Georgia sales tax rate it totals 6%. After five years have elapsed from the tax sale date, the Tax Commissioner shall pay . If we have not responded to your request after 3 business days, please contact our Levy office directly at (770) 528-8623. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner's Office and/or Tax Assessor's Office. Taxes are billed or levied in the fall of each tax year for the period of January 1 through December 31 of that year. This can be enforced by individuals; or by the NC Attorney General and the local District Attorney. UPDATED February 23, 2023 NOTE: THERE ARE A NUMBER OF REASONS WHY PROPERTIES THAT SHOW ON THE MECKLENBURG COUNTY TAX OFFICE WEBSITE AS REFERRED TO THIS FIRM MAY NOT SHOW UP ON THIS LIST (RECENTLY REFERRED, PAYOFF COMING FROM OWNER PRIOR TO FILING SUIT, ETC. IF PAYMENT IS MADE ONLINE, IT WILL BE REJECTED DESPITE A CONFIRMATION OF PAYMENT BEING RECEIVED. Click through to quickly find the information you're looking for. This is the total of state and county sales tax rates. Although Cobb County Tax Commissioner's offices have resumed full operational status with normal business hours, Cobb county has not held an . If you wish to submit a claim for such funds, you are required to make a written request to the Richmond County Tax Commissioner, using the Excess Fund Request Form . For more information on the Disposition of Excess Funds, please see the SPLOST Guide. jerica.richardson@cobbcounty.org, JoAnn K. Birrell,District 3 Commissioner %PDF-1.5 % TheTax Deed, not the property, is sold to the highest bidder. The Cobb County Tax Commissioner reserves the right to void any tax sale that is later determined to have errors that make the sale invalid. (770) 528-2606 (Fax) The average selling price of a non-distressed home today is $173,000. NW Ste. Potential purchasers shouldexercisedue diligence before biddingon any property at a tax foreclosure sale. joann.birrell@cobbcounty.org, Monique Sheffield,District 4 Commissioner We cannot modify or reformat this document to fit specific needs. Any unpaid property taxes remaining after the October 15 due date are subject to levy and tax sale. The Cobb County Sheriff's Office is committed to giving the most professional, fair, and impartial law enforcement and detention operations possible while ensuring accountability, respect, and community-oriented partnership. 0000001928 00000 n 0000004320 00000 n Additionally, our website has alisting of properties for the next tax sale. 0000359615 00000 n (770) 528-3312 Once every other month, a group of Cobb residents meet to hear updates on SPLOST projects, get the latest from Cobb's six cities, all to make sure the SPLOST dollars are going to where the taxpayers intended for it to go. Deposit Requirements A single $5,000 deposit (plus a $35 non-refundable processing fee) is required to participate in the County of Sacramento Tax Sale. Click the button below to view the project list recently approved by the Board of Commissioners. The Marietta Daily Journal is the official organ of Cobb County. 0000360435 00000 n News. Assessor Records. Macon . Excess Funds & Tax Sales Greene County Tax Commissioner 1034 Silver Drive, Suite 101 Greensboro, GA 30642 Phone: 706-453-3358 Fax: 706-453-1776 Hours: Monday through Friday 8 am to 5 pm EST Plus, a 20% premium of the amount for the first year or fraction of a year which has elapsed since the date of sale and a 10% premium for each additional year or fraction of a year thereafter plus the sheriff and advertisement costs. Interest accrues at 0.54% per calendar month or any part thereof (6.5% annually) on any amount remaining after the due date. Plus, any special assessments on the property. (770) 528-3313 Atkinson County Contact Info. A state tax lien (also known as a state tax execution) is recorded with one or more Clerks of Superior Court to make it a matter of public record and to secure the debt. 0000007623 00000 n Notice of Foreclosure of Right to RedeemAfter 12 months from the date of the tax sale, the purchaser at the tax sale may terminate or foreclose on the owner's right to redeem the property by causing a notice(s) of the foreclosure to be served by certified mail to the owner of record and to all interest holders which appear on the public record. After 10 days have passed with no new upset bids, the bid is confirmed and the case is ready to be closed. Reach out and connect with one of our Growth Consultants who can help show you the way! (770) 528-2606 (Fax) %%EOF Copyright 2023 Ruff, Bond, Cobb, Wade, & Bethune, L.L.P. If you want an updated overages list (usually monthly) then join below It's $99 per month - No commitments. Delinquent Tax ListView Current Delinquent Tax List. Cobb County Tax Assessor. Visiting Cobb Services Animal Services CobbLinc Bus Service Fire Police Recycling Traffic and Roads Water and Sewer Doing Business Apply for Water Service Building Inspections Building Permits and Forms Business Licenses Economic Development Government Service Centers Purchasing Tax Commissioner All our foreclosure listings are pre-screened for accuracy by our team of professionals on a daily basis. It was named for Judge Thomas Willis Cobb, who served as a U.S. Cobb commission's Democrats hire consultants for transit sales tax MARIETTA The Democratic majority on the Cobb Board of Commissioners voted Tuesday night to hire three consultants as the. (770) 528-2606 (Fax) Our data will also include Cobb county bank owned homes. keli.gambrill@cobbcounty.org, Jerica Richardson,District 2 Commissioner 0000015677 00000 n This list contains parcels which have been previously advertised for delinquent tax sale but for which no bids were received at the sale. Gwinnett County Tax Commissioner's Office Department of Property Tax P.O. This is a period of time in which the former owner can reclaim the property by repaying the amount bid at the Cobb County Tax Deeds (Hybrid) sale plus None 20% penalty of the amount for the first year or fraction of a year and 10% penalty for each year or fraction of a year thereafter. . In fact, the typical customer does not even finish the training videos. It is an open auction and bids are taken from all interested registered parties. If voters approve the extension, the focus will be maintaining that infrastructure, while also building a new animal shelter, upgrade public safety facilities, and continuing needed improvements to park facilities. The tax sale purchaser is responsible for determining the amount payable for redemption. Below you will find a collection of the latest user questions and comments relating to the sale of tax lien certificates and tax deed properties in Cobb County Georgia. The Georgia Supreme Court has ruled that the governing authority is obliged to use proceeds fromthe SPLOST for the projects approved in the SPLOSTreferendum. County, GA . Excess Funds RequestView Excess Funds Request Packet. If the tax sale falls on a holiday, the sale will take place on the first Wednesday. (770) 528-2606 (Fax) Please consider looking at other types of properties available here on our website, such as short sales and pre-foreclosures. The information page includes frequently asked questions regarding the subject. Please make all checks payable to:Cobb County Tax Commissioner. 1998 - 2023 Foreclosure Listings Corporation, About Us - Excess Funds ListView Current Excess Funds List. A Marshals Sale is conducted on the 1st Monday of the month. What you get : Overages list of 110 County Instant notification for a new list Guide and Claim document Private Newsletter So there's no big pitch. For more information, read the SPLOST Guide. Summary of Cobb County Georgia Tax Foreclosure Laws Tax Sale Type: Tax Deeds (Hybrid) Redemption: Twelve (12) Months Interest Rate: None Penalty Rate: 20% Penalty Of The Amount For The First Year Or Fraction Of A Year And 10% Penalty For Each Year Or Fraction Of A Year Thereafter Bid Procedure: Premium Bid Sale Contact: County Tax Commissioners Minemier & Associates for some information on tax foreclosure properties. 0000007879 00000 n The Cobb County sales tax currently is at 6 percent. 100 Cherokee Street Current and prior year tax information is available through the DeKalb County Tax Commissioner website. The minimum combined 2022 sales tax rate for Cobb County, Georgia is . Property taxes are considered delinquent if they are unpaid by the October 15 deadline. Flournoy Park is located on the southeast corner of Roswell and Waddell Streets. cannot be held responsible for any inaccuracies in the information provided. Not sure who to contact regarding a certain question? Redemption Period. The Cobb County Sales Tax is collected by the merchant on all qualifying sales made within Cobb County; Cobb County collects a 2% local sales tax, the maximum local sales tax allowed under Georgia law Plus, any taxes paid by the purchaser after the tax sale. (770) 528-2606 (Fax) Accordingly, all property must be valued for ad valorem taxes based on its condition and use as of Jan.1. . ft. house located at 73 Cobb Ter, Brighton, NY 14620 sold for $440,000 on Jun 25, 2021. Tax Sale RegistrationYou maypre-registerprior to the day of the tax sale; however you must be present in order to bid. We require payment in full upon conclusion of the tax sale. A Marshal's Sale is conducted on the 1st Monday of the month. Tax sales will be held on the steps of the Fulton County . The information contained on this website is created strictly for the convenience of the general public. Per the Disposition of Unclaimed Property Act (O.C.G.A. Most Wanted Persons. Limit one (1) copy per household, must be 18 years of age or older. (770) 528-3313 Tax Lien University, Inc Investing in tax liens in Cobb County, GA, is one of the least publicized but safest ways to make money in real estate. Current Events Redemption of the property puts the title conveyed by the tax sale back to the owner of record subject to all liens that existed at the time of the tax sale. Although counties cannot directly include a property tax rollback as an eligible expenditure on the referendum, counties can use SPLOST funds to pay for capital outlay projects that would otherwise be funded through property tax revenues. There is no online bidding capability for tax foreclosure auctions. Because of impediments due to any one or more of the foregoing and other factors, it is generally expected that no earnings, revenues or profits will be achieved with the use of any products or services advertised on this site in circumstances similar to those referenced in any endorsement or testimonial. Veterans Day Message from Sheriff Craig D. Owens, Sr. Pursuant to the laws of this state, no Cobb County Sheriffs Office employee may participate in the bidding for items in these sales, directly or indirectly. Offer valid in the US and Canada. If a tax sale is scheduled, an auction of the property is conducted in front of the Cherokee County Justice Center on the first Tuesday of the month. 111 0 obj <>stream In this regard, the governing authority has discretion to make adjustments in the plans for theseprojects, but may not abandon the projects altogether., In the same case, the court recognized thatthe county could not use SPLOST funds for a projectthat had not been approved by the voters, notingthat under O.C.G.A 48-8-121(a) proceeds from theSPLOST shall be used exclusively for thepurpose or purposes specified in the resolution or ordinance calling for imposition of the tax..
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