Special-purpose Local-option Sales Tax
A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. The revenue generated cannot be used towards operating expenses or most maintenance projects. Capital outlay projects Capital outlay projects are defined as major projects of a permanent, long-lived nature, such as land and structures. Among the projects explicitly included are road, street, bridges, police cars, fire trucks, ambulances and garbage trucks. Georgia law allows counties and municipalities complete discretion over the types of projects selected for SPLOST funding. While funds cannot be used for most maintenance, SPLOST law explicitly allows the expenditure of funds for maintenance and repair of roads, streets and bridges. Procedure Georgia's state sales tax is currently 4% (groc ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Capital Expenditure
Capital expenditure or capital expense (capex or CAPEX) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. It is considered a capital expenditure when the asset is newly purchased or when money is used towards extending the useful life of an existing asset, such as repairing the roof. Capital expenditures contrast with operating expenses (opex), which are ongoing expenses that are inherent to the operation of the asset. Opex includes items like electricity or cleaning. The difference between opex and capex may not be immediately obvious for some expenses; for instance, repaving the parking lot may be thought of inherent to the operation of a shopping mall. The dividing line for items like these is that the expense is considered capex if the financial benefit of the expenditure extends beyond the current fiscal year. Usage Capital expenditures are the funds used to acquire or upgra ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Official Code Of Georgia Annotated
The Official Code of Georgia Annotated or OCGA is the compendium of all laws in the U.S. state of Georgia. Like other U.S. state codes, its legal interpretation is subject to the United States Constitution, the United States Code, the Code of Federal Regulations, and the state's constitution. It is to the state what the United States Code (U.S.C.) is to the federal government. An unusual feature of the OCGA is that, as stated in section 1-1-1, the privately prepared code annotations are officially merged into the official copy and are published under the authority of the state. The state held that it retained sole copyright in the code and that the authorized publisher held copyright to the annotations, though the laws of the state were the combination of the code and the annotations. Thus, the publisher would charge for reproductions of the OCGA, with a portion of the fee being returned to the state as a licensing fee. This longstanding feature goes back to the Code of ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Sanitary Sewer
A sanitary sewer is an underground pipe or tunnel system for transporting sewage from houses and commercial buildings (but not stormwater) to a sewage treatment plant or disposal. Sanitary sewers are a type of gravity sewer and are part of an overall system called a "sewage system" or sewerage. Sanitary sewers serving industrial areas may also carry industrial wastewater. In municipalities served by sanitary sewers, separate storm drains may convey surface runoff directly to surface waters. An advantage of sanitary sewer systems is that they avoid combined sewer overflows. Sanitary sewers are typically much smaller in diameter than combined sewers which also transport urban runoff. Backups of raw sewage can occur if excessive stormwater inflow or groundwater infiltration occurs due to leaking joints, defective pipes etc. in aging infrastructure. Purpose Sewage treatment is less effective when sanitary waste is diluted with stormwater, and combined sewer overflows occur when r ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Repair
The technical meaning of maintenance involves functional checks, servicing, repairing or replacing of necessary devices, equipment, machinery, building infrastructure, and supporting utilities in industrial, business, and residential installations. Over time, this has come to include multiple wordings that describe various cost-effective practices to keep equipment operational; these activities occur either before or after a failure. Definitions Maintenance functions can defined as maintenance, repair and overhaul (MRO), and MRO is also used for maintenance, repair and operations. Over time, the terminology of maintenance and MRO has begun to become standardized. The United States Department of Defense uses the following definitions:Federal Standard 1037C and from MIL-STD-188 and from the Department of Defense Dictionary of Military and Associated Terms * Any activity—such as tests, measurements, replacements, adjustments, and repairs—intended to retain or restore a func ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Atlanta, Georgia
Atlanta ( ) is the capital and most populous city of the U.S. state of Georgia. It is the seat of Fulton County, the most populous county in Georgia, but its territory falls in both Fulton and DeKalb counties. With a population of 498,715 living within the city limits, it is the eighth most populous city in the Southeast and 38th most populous city in the United States according to the 2020 U.S. census. It is the core of the much larger Atlanta metropolitan area, which is home to more than 6.1 million people, making it the eighth-largest metropolitan area in the United States. Situated among the foothills of the Appalachian Mountains at an elevation of just over above sea level, it features unique topography that includes rolling hills, lush greenery, and the most dense urban tree coverage of any major city in the United States. Atlanta was originally founded as the terminus of a major state-sponsored railroad, but it soon became the convergence point among several rai ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Lawsuit
- A lawsuit is a proceeding by a party or parties against another in the civil court of law. The archaic term "suit in law" is found in only a small number of laws still in effect today. The term "lawsuit" is used in reference to a civil action brought by a plaintiff (a party who claims to have incurred loss as a result of a defendant's actions) requests a legal remedy or equitable remedy from a court. The defendant is required to respond to the plaintiff's complaint. If the plaintiff is successful, judgment is in the plaintiff's favor, and a variety of court orders may be issued to enforce a right, award damages, or impose a temporary or permanent injunction to prevent an act or compel an act. A declaratory judgment may be issued to prevent future legal disputes. A lawsuit may involve dispute resolution of private law issues between individuals, business entities or non-profit organizations. A lawsuit may also enable the state to be treated as if it were a private party ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Whitfield County, Georgia
Whitfield County is a county located in the northwestern part of the U.S. state of Georgia. As of the 2010 census shows a population of 102,599. The county seat is Dalton. The county was created on December 30, 1851, and named after George Whitefield, Methodist evangelist. The "''e''" was omitted to reflect the pronunciation of his name. Whitfield County is part of the Dalton, Georgia Metropolitan Statistical Area, which is also included in the Chattanooga-Cleveland-Dalton, TN-GA- AL Combined Statistical Area. Geography According to the U.S. Census Bureau, the county has a total area of , of which is land and (0.2%) is water. The majority of Whitfield County is located in the Conasauga River sub-basin in the ACT River Basin (Coosa-Tallapoosa River Basin), with a part of the western edge of the county is located in the Middle Tennessee-Chickamauga sub-basin of the Middle Tennessee-Hiwassee basin. A very small portion of the southern edge of the county is located in the Oosta ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Dalton, Georgia
Dalton is a city and the county seat of Whitfield County, Georgia, United States. It is also the principal city of the Dalton Metropolitan Statistical Area, which encompasses all of Murray and Whitfield counties. As of the 2010 census, the city had a population of 33,128 people, with the total metropolitan area having a population of 142,227. Dalton is located just off Interstate 75 in the foothills of the Blue Ridge Mountains in northwest Georgia and is the second-largest city in northwest Georgia, after Rome. Dalton is home to many of the nation's floor-covering manufacturers, primarily those producing carpet, rugs, and vinyl flooring. It is home to the Dalton Convention Center, which showcases the Georgia Athletic Coaches' Hall of Fame and hosts a variety of events. Geography Dalton is located at (34.771088, -84.971553). According to the United States Census Bureau, the city has a total area of , of which is land and (0.10%) is water. Demographics 2020 census As of ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Unincorporated Area
An unincorporated area is a region that is not governed by a local municipal corporation. Widespread unincorporated communities and areas are a distinguishing feature of the United States and Canada. Most other countries of the world either have no unincorporated areas at all or these are very rare: typically remote, outlying, sparsely populated or List of uninhabited regions, uninhabited areas. By country Argentina In Argentina, the provinces of Chubut Province, Chubut, Córdoba Province (Argentina), Córdoba, Entre Ríos Province, Entre Ríos, Formosa Province, Formosa, Neuquén Province, Neuquén, Río Negro Province, Río Negro, San Luis Province, San Luis, Santa Cruz Province, Argentina, Santa Cruz, Santiago del Estero Province, Santiago del Estero, Tierra del Fuego Province, Argentina, Tierra del Fuego, and Tucumán Province, Tucumán have areas that are outside any municipality or commune. Australia Unlike many other countries, Australia has only local government in Aus ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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City Limit
City limits or city boundaries refer to the defined boundary or border of a city. The area within the city limit can be called the city proper. Town limit/boundary and village limit/boundary apply to towns and villages. Similarly, corporate limit is a legal name that refers to the boundary of municipal corporations. In some countries, the limit of a municipality may be expanded through annexation. United Kingdom In the UK, city boundaries are more difficult to define, since British cities are defined as any town or local authority area, regardless of area or population size, that has been granted letters patent as a royal prerogative. In smaller cities, such as Wells (pop. approx. 10,000) or Gloucester (pop. approx. 100,000), the boundary will be that governed by the city council, though in certain cases such as Carlisle, this may include large rural and even uninhabited areas which are largely distinct from the main settlement. In the case of larger cities, such as Birmingh ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Property Tax
A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions" (see: ), but this article only covers taxes on realty. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or geographical region or a municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax. This tax can be contrasted to a rent tax, which is based on rental income or imputed rent, and a land value tax, which is a levy on the value of land, excluding the value of buildings and other improvements. Under a p ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Homestead Exemption
The homestead exemption is a legal regime to protect the value of the homes of residents from property taxes, creditors, and circumstances that arise from the death of the homeowner's spouse. Such laws are found in the statutes or the constitution of many of the states in the United States. The homestead exemption in some states of the South has its legal origins in the exemption laws of the Spanish Empire. In other states, they were enacted in response to the effects of 19th-century economy. Description Homestead exemption laws typically have four primary features: # Preventing the forced sale of a home to meet the demands of creditors, usually except mortgages, mechanics liens, or sales to pay property taxes # Providing the surviving spouse with shelter # Providing an exemption from property taxes on a home # Allowing a tax-exempt homeowner to vote on property tax increases to homeowners over the threshold, by bond or millage requests For the purposes of statutes, a homestead i ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |