Georgia County Government - Fall 2016 - 5
VOLUME 67, NO. 3 * FALL 2016
Pickup association
logo from TOC of
previous issue
www.accg.org
ALSO INSIDE: SHAPING THE FUTURE FOR GEORGIA'S AIRPORTS
upfront
www.accg.org
contents
8 President's Message
11 Director's Message
FALL 2016
FEDERAL ISSUES
12 Shaping the Future for
Georgia's Airports
The Return of
"HER MAJESTY",
the Hancock County Courthouse
Policy Hot Topics
By Carol L. Comer
14 First Responder
Wireless Network
Readies for Next Steps
By Aislynn C. Turner
PLUS:
First Responder Wireless
Network Readies for Next Steps
Reforming Sales and Use
Taxes for the Digital Age
New Cities and Incorporation
in Georgia: County Implications
2016 Legislative Leadership
Conference Preview
ON THE COVER:
Hancock County held a rededication ceremony in
August for its courthouse, affectionately referred
to as "Her Majesty". The original courthouse was
destroyed in a fire in 2014.
Photo courtesy of Charles Collin
REGULATION
16 GASB 77 Tax Abatement
Disclosures Reporting
Requirements
By Tracy Arner, CPA and
John Hulsey, CGFM
20 Reforming Sales & Use Taxes
for the Digital Age
By Brad Vaughan
34 Drones Take Flight:
Opportunities and
Challenges for Counties
Published by
12600, Deerfield Parkway, Suite 350
Alpharetta, GA 30004
Phone: 770-810-6957
Toll Free: 800-796-8638
Fax: 770-810-6995
Web: www.naylor.com
By Elizabeth Wharton, Esq.
IMPACT OF LEGISLATION/POLICY
38 Examining the Rise in
Georgia's Foster Care Cases
Group Publisher: Robert Kramer
Naylor Editor: Ann DeLage
By Tom Rawlings
Advertising Director: Daniel Membrillo
44 ACCG 2016 Legislative
Service Awards
46 New Cities and Incorporation
in Georgia: County Implications
Project Leader: Steven Cofino
Marketing: Nancy Taylor
Advertising Sales: Ashley Benton, Bill Biber,
Krys D'Antonio, Cherie Dubay, Debbi McClanahan,
Norbert Musial, Arlene Nowicki, John O'Neil,
Susana Segura, Vicki Sherman, Ketan Solanki,
Lana Taylor, Jamie Williams, Jason Zawada
By Todd Edwards
features
56 Newton County
Partners with Action
Ministries, Inc.
to Provide Hunger Relief
By Rebecca Whicker and
Erica Roundtree
60 2016 Summer Georgia County
Internship Program Highlights
By Michele NeSmith
65 Transparency and
Accountability: Being
Held to a Higher Standard
By Noble Sprayberry
70 Recycling: Still a Win-Win
for County Governments
and Communities
By Laura Hernandez
LEADERSHIP DEVELOPMENT
76 2016 Legislative Leadership
Conference Preview
By Branson Mikell
78 Successfully Negotiating
Service Delivery
Strategy Agreements
By Schuyler Harding
MEMBER SERVICES
83 DeKalb County Recognized
for Innovative Procurement
Practices by U.S. Communities
Government Purchasing
Alliance
By Sarah Lindsay
86 Reducing Risks: A Look at the
Crisp County Sheriff's Office
By Sierra Hubbard
Layout and Design: Mahender Veer
©2016 Naylor, LLC. All rights reserved. The contents
of this publication may not be reproduced by any
means, in whole or in part, without the written
consent of the publisher. Georgia County Government
is published quarterly. Price per issue $1.50; Georgia
County Government Directory is $50. Direct magazine
subscription rate effective July 2006 is $45 per year
for subscribers who are non-ACCG members.
PUBLISHED SEPTEMBER 2016/ACG-Q0316/3603
ALSO
FALL
INSIDE:
SHAPIN
G THE
FUTURE
2016
of
The ReturnJESTY",
"HER MA
the Hanco
ck Count
y Courth
Topics
Policy Hot
ouse
FOR GEORG
IA'S AIRPOR
TS
www.acc
g.org
VISIT THE DIGITAL
EDITION OF
GEORGIA COUNTY
GOVERNMENT
FOR INTERACTIVE
FEATURES:
www.naylornetwork.com/acg-nxt
PLUS:
s
er Wireles
Steps
First Respond
for Next
Readies
and Use
Network
ng Sales
Reformi the Digital Age
Taxes for
ation
and Incorpor ions
Implicat
New Cities
: County
hip
in Georgia
ive Leaders
2016 Legislat nce Preview
Confere
92 Independent Contractor
or County Employee?
By Kelly J. Long Pridgen
departments
96 News & Notes
97 Index of Advertisers
14
56
70
FALL 2016 www.accg.org
5
http://www.accg.org
http://www.accg.org
http://www.naylor.com
http://www.accg.org
http://www.naylornetwork.com/acg-nxt
http://www.accg.org
Table of Contents for the Digital Edition of Georgia County Government - Fall 2016
President’s Message
Director’s Message
Shaping the Future for Georgia’s Airports
First Responder Wireless Network Readies for Next Steps
GASB 77 Tax Abatement Disclosures Reporting Requirements
Reforming Sales & Use Taxes for the Digital Age
Drones Take Flight: Opportunities and Challenges for Counties
Examining the Rise in Georgia’s Foster Care Cases
ACCG 2016 Legislative Service Awards
New Cities and Incorporation in Georgia: County Implications
Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
2016 Summer Georgia County Internship Program Highlights
Transparency and Accountability: Being Held to a Higher Standard
Recycling: Still a Win-Win for County Governments and Communities
2016 Legislative Leadership Conference Preview
Successfully Negotiating Service Delivery Strategy Agreements
DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Reducing Risks: A Look at the Crisp County Sheriff’s Office
Independent Contractor or County Employee?
News & Notes
Index of Advertisers
Georgia County Government - Fall 2016 - cover1
Georgia County Government - Fall 2016 - cover2
Georgia County Government - Fall 2016 - 3
Georgia County Government - Fall 2016 - 4
Georgia County Government - Fall 2016 - 5
Georgia County Government - Fall 2016 - 6
Georgia County Government - Fall 2016 - 7
Georgia County Government - Fall 2016 - President’s Message
Georgia County Government - Fall 2016 - 9
Georgia County Government - Fall 2016 - 10
Georgia County Government - Fall 2016 - Director’s Message
Georgia County Government - Fall 2016 - Shaping the Future for Georgia’s Airports
Georgia County Government - Fall 2016 - 13
Georgia County Government - Fall 2016 - First Responder Wireless Network Readies for Next Steps
Georgia County Government - Fall 2016 - 15
Georgia County Government - Fall 2016 - GASB 77 Tax Abatement Disclosures Reporting Requirements
Georgia County Government - Fall 2016 - 17
Georgia County Government - Fall 2016 - 18
Georgia County Government - Fall 2016 - 19
Georgia County Government - Fall 2016 - Reforming Sales & Use Taxes for the Digital Age
Georgia County Government - Fall 2016 - 21
Georgia County Government - Fall 2016 - 22
Georgia County Government - Fall 2016 - 23
Georgia County Government - Fall 2016 - 24
Georgia County Government - Fall 2016 - 25
Georgia County Government - Fall 2016 - 26
Georgia County Government - Fall 2016 - 27
Georgia County Government - Fall 2016 - 28
Georgia County Government - Fall 2016 - 29
Georgia County Government - Fall 2016 - 30
Georgia County Government - Fall 2016 - 31
Georgia County Government - Fall 2016 - 32
Georgia County Government - Fall 2016 - 33
Georgia County Government - Fall 2016 - Drones Take Flight: Opportunities and Challenges for Counties
Georgia County Government - Fall 2016 - 35
Georgia County Government - Fall 2016 - 36
Georgia County Government - Fall 2016 - 37
Georgia County Government - Fall 2016 - Examining the Rise in Georgia’s Foster Care Cases
Georgia County Government - Fall 2016 - 39
Georgia County Government - Fall 2016 - 40
Georgia County Government - Fall 2016 - 41
Georgia County Government - Fall 2016 - 42
Georgia County Government - Fall 2016 - 43
Georgia County Government - Fall 2016 - ACCG 2016 Legislative Service Awards
Georgia County Government - Fall 2016 - 45
Georgia County Government - Fall 2016 - New Cities and Incorporation in Georgia: County Implications
Georgia County Government - Fall 2016 - 47
Georgia County Government - Fall 2016 - 48
Georgia County Government - Fall 2016 - 49
Georgia County Government - Fall 2016 - 50
Georgia County Government - Fall 2016 - 51
Georgia County Government - Fall 2016 - 52
Georgia County Government - Fall 2016 - 53
Georgia County Government - Fall 2016 - 54
Georgia County Government - Fall 2016 - 55
Georgia County Government - Fall 2016 - Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
Georgia County Government - Fall 2016 - 57
Georgia County Government - Fall 2016 - 58
Georgia County Government - Fall 2016 - 59
Georgia County Government - Fall 2016 - 2016 Summer Georgia County Internship Program Highlights
Georgia County Government - Fall 2016 - 61
Georgia County Government - Fall 2016 - 62
Georgia County Government - Fall 2016 - 63
Georgia County Government - Fall 2016 - 64
Georgia County Government - Fall 2016 - Transparency and Accountability: Being Held to a Higher Standard
Georgia County Government - Fall 2016 - 66
Georgia County Government - Fall 2016 - 67
Georgia County Government - Fall 2016 - 68
Georgia County Government - Fall 2016 - 69
Georgia County Government - Fall 2016 - Recycling: Still a Win-Win for County Governments and Communities
Georgia County Government - Fall 2016 - 71
Georgia County Government - Fall 2016 - 72
Georgia County Government - Fall 2016 - 73
Georgia County Government - Fall 2016 - 74
Georgia County Government - Fall 2016 - 75
Georgia County Government - Fall 2016 - 2016 Legislative Leadership Conference Preview
Georgia County Government - Fall 2016 - 77
Georgia County Government - Fall 2016 - Successfully Negotiating Service Delivery Strategy Agreements
Georgia County Government - Fall 2016 - 79
Georgia County Government - Fall 2016 - 80
Georgia County Government - Fall 2016 - 81
Georgia County Government - Fall 2016 - 82
Georgia County Government - Fall 2016 - DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Georgia County Government - Fall 2016 - 84
Georgia County Government - Fall 2016 - 85
Georgia County Government - Fall 2016 - Reducing Risks: A Look at the Crisp County Sheriff’s Office
Georgia County Government - Fall 2016 - 87
Georgia County Government - Fall 2016 - 88
Georgia County Government - Fall 2016 - 89
Georgia County Government - Fall 2016 - 90
Georgia County Government - Fall 2016 - 91
Georgia County Government - Fall 2016 - Independent Contractor or County Employee?
Georgia County Government - Fall 2016 - 93
Georgia County Government - Fall 2016 - 94
Georgia County Government - Fall 2016 - 95
Georgia County Government - Fall 2016 - News & Notes
Georgia County Government - Fall 2016 - Index of Advertisers
Georgia County Government - Fall 2016 - 98
Georgia County Government - Fall 2016 - cover3
Georgia County Government - Fall 2016 - cover4
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