THOMPSON, Justice.
On July 17, 2001, the Glynn County Commission resolved to implement a special sales and use tax ("SPLOST") in the County, subject to voter approval. On the same day, the County and the City of Brunswick agreed on a plan to distribute funds generated by the SPLOST. Thereafter, on September 12, the County and the Jekyll Island State Park Authority ("JISPA") entered into a contract to undertake various SPLOST projects. The SPLOST vote took place six...
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