CLARKE, Chief Justice.
In November 1987, an advisory committee was jointly appointed by the Floyd County Board of Commissioners (Board) and the City of Rome Commissioners to study the needs of the community, and to explore the possibilities of raising capital for these projects by imposition of a Special Purpose Local Option Sales Tax (SPLOST) as authorized by OCGA § 48-8-110 et seq. Public hearings were held and the SPLOST Committee issued a report which called...
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