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