The Georgia Service Delivery Act requires each county and its municipalities to develop and periodically update a service delivery strategy (SDS) that describes how services are provided and funded. SDS agreements must outline how local governments will minimize duplication of services and insure tax equity in the provision and funding of services. Failure to maintain an updated SDS agreement results in sanctions including the loss of state grant, loans, and permits. Because many cities around the state are undergoing (or soon will be undergoing) the process of updating their SDS, GMA offered a series of workshops around the state to provide municipal officials with information about the requirements in the Service Delivery Act and suggestions for how to calculate tax equity.
Resources from the GMA SDS Workshops are provided below. For additional questions, please contact Becky Taylor of the GMA staff at 678-686-6276 or btaylor@gmanet.com.
The recording of the webinar has been split into five videos.
Service Delivery Strategy: Overview
Becky Taylor of the GMA staff provided an overview of the Service Delivery Act, basic requirements of the law including guidelines and criteria for preparing, filing, and updating service delivery agreements.
Download Powerpoint presentation (PDF).
Service Delivery Strategy: Michael Brown Presentation
Michael Brown outlined the history of city and county service provision in Georgia and provided a timeline to explain why tax equity issues exist today. He also offered suggested techniques to negotiate with counties on tax equity issues.
Download Powerpoint presentation (PDF).
Service Delivery Strategy: Wesley Corbitt Presentation
Wesley Corbitt described the City of Rincon’s approach to evaluating tax equity issues in Effingham County. Mr. Corbitt was able to use his expertise as a CPA and auditor to undertake a detailed review of the county’s financial statements to reveal areas where inequities existed. He offered suggestions for how other cities can enter the negotiations process armed with financial information about how services are funded and with documentation to show tax inequities.
Download Powerpoint presentation (PDF).
Service Delivery Strategy: Judy McCorkle Presentation
Judy McCorkle provided an overview of the process used in Sandersville to negotiate LOST and other agreements. She prepared a detailed list of all the services provided by each jurisdiction, outlining how each service is funded and developed a formula to calculate recommended LOST distribution percentages based on commercial and industrial digest value and general fund expenditures for Washington County and each of its seven cities.
Service Delivery Strategy: Q&A