The story
In May 2025, the Stephens County Board of Commissioners and the Toccoa City Commission agreed to split SPLOST VIII revenues 73.5% to the county and 26.5% to the city.
On June 24, 2025, the Board of Commissioners voted unanimously to adopt a resolution approving and authorizing an intergovernmental agreement with Stephens County and the Cities of Toccoa, Martin, and Avalon for the use and distribution of proceeds from the 2025 Special Purpose Local Option Sales Tax for capital outlay projects. The same approval was later documented in the county's July 8 agenda packet.