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date: 2022-08-08
title: Regular Council Meetings Agenda Packet
source: 2022-08/2022-08-08_Regular Council Meetings_Agenda Packet.pdf
pages: 1
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STOCKBRIDGE Council Meeting
CITY COUNCIL Agenda
Mayor
August 8, 2022 6:00 PM
Anthony Ford
Mayor Pro Tem Alphonso Thomas
Councilman Elton Alexander
Councilwoman Yolanda Barber
Councilman John Blount
Councilwoman LaKeisha Gantt

CITY MANAGER
Frederick Gardiner

CITY CLERK
Vanessa Holiday
STOCKBRIDGE CITY HALL
CITY TREASURER 4640 NORTH HENRY BLVD.
John Wiggins
STOCKBRIDGE, GA 30281

Website: www.cityofstockbridge.com
CITY ATTORNEY
Quinton G. Washington Phone: 770-389-7900
Jeremy T. Berry Fax: 770-389-7912
AGENDA
COUNCIL MEETING
CITY OF STOCKBRIDGE
MONDAY, AUGUST 8, 2022 6:00 PM

CALL TO ORDER

INVOCATION

PLEDGE OF ALLEGIANCE

ROLL CALL

ADOPTION OF THE AGENDA

ADOPTION OF THE MINUTES
1 Draft Minutes June 13, 2022
2 Draft Minutes June 29, 2022

PUBLIC COMMENTS - All persons wishing to speak for public comment must
sign in with the City Clerk prior to the beginning of the meeting noting your
name, address, and phone number. You will be allotted three (3) minutes.
Speakers must respect all members of the elected body, officials, and staff.
Defamation, unruliness and/or swearing will not be tolerated

CEREMONIAL
3 Proclamation - City of Stockbridge 100th Centennial Celebration

PRESENTATION
4 FY2022 AUDIT REPORT - Presented by: Hope Pendergrass of Mauldin &
Jenkins

- Presented by: John Wiggins
Page | 3

PUBLIC HEARING
5 COMPREHENSIVE PLAN AMENDMENT CASE #CP-2022-01 -- The City of
Stockbridge Mayor and City Council will hear a Comprehensive Plan
Amendment Request by Remi Rose Development, LLC, the Applicant,
represented by Battle Law, P.C., the Agent, to change the future land use
designation of certain property from ‘Low-Density Vertical Mixed-Use’ to ‘High-
Density Residential’ to allow for a mixed-use development. The property
contains two parcels, as are listed below, with 68.87 +/- total acres within the
Stockbridge City Limits. The City of Stockbridge Planning Commission recommends
approval.
#012-01003000 – The smaller parcel. Contains 3.131 +/- acres and comprises
the property at 1036 Highway 138 West, across from Spivey Road. Located in
Land Lot 55 of District 12.

 Parcel #012-01002000 – The larger parcel. Contains 65.743 +/-
acres. Situated adjacent to the western side of the smaller parcel, with
frontage on Highway 138 West, across from Tributary Parkway. Located
in Land Lot 42 of District 12.

- Presented by: Brecca Carter, Ryan Anderson
6 REZONING CASE #RZ-2022-01 -- Remi Rose Development, LLC, the
Applicant, represented by Battle Law, P.C.,
the Agent, requests the rezoning of certain property from the C-1
(Neighborhood Commercial) and C-2 (General
Commercial), districts to the PUD (Planned Unit Development) Overlay) district
to allow for a mixed-use
development. The property contains two parcels, as are listed below, with
68.87 +/- total acres within the
Stockbridge City Limits.
• Parcel #012-01003000 – The smaller parcel. Currently zoned ‘C-1’ and
‘PMU’. Contains 3.131 +/- acres and
comprises the property at 1036 Highway 138 West, across from Spivey
Road. Located in Land Lot 55 of District
12.
• Parcel #012-01002000 – The larger parcel. Currently zoned ‘C-2’ and
‘PMU’. Contains 65.743 +/- acres.
Situated adjacent to the western side of the smaller parcel, with frontage
on Highway 138 West, across from
Tributary Parkway. Located in Land Lot 42 of District 12.
NOTE:The Planning Commission recommended the approval of this case
with conditions at its meeting on May 26, 2022, and the City Council
recommended deferral of the vote on this item at its July 11, 2002
meeting until August 8, 2022.

- Presented by: Ryan Anderson
August 8, 2022 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
Page | 4

7 ANNEXATION CASE #AX-2022-01 -- The City of Stockbridge Planning
Commission and the City of Stockbridge Mayor and City Council will hear an
Annexation Request by S3 Capital Investments, LLC, the Applicant,
represented by Battle Law, P.C., the Agent, to annex a parcel, as described
below, into the Stockbridge City limits from unincorporated Henry County in
order to allow the parcel to be combined with an adjacent parcel for an age-
restricted residential development.
Parcel #071-01034012 – Subject property is in unincorporated Henry County,
with frontage on Highway 42 North, across from Summit View Drive. Currently
zoned ‘MU’ (Mixed-Use), with a land use designation of ‘MIX’ (Mixed-
Use). Contains 20.00 +/- acres. Located in Land Lot 31 of District 7. Presented
by: Ryan Anderson
NOTE: Request the deferral of the public hearing until the August 25, 2022
Planning Commission meeting and September 12, 2022 City Council
Meeting for all three items.
- Presented by: Ryan Anderson
8 COMPREHENSIVE PLAN AMENDMENT CASE #CP-2022-02 -- The City of
Stockbridge Planning Commission and the City of Stockbridge Mayor and City
Council will hear a Comprehensive Plan Amendment Request by S3 Capital
Investments, LLC, the Applicant, represented by Battle Law, P.C., the Agent, to
change the future land use designations of certain parcels, as are described
below, from ‘Light Industrial’ and ‘Mixed-Use’ to ‘High-Density Residential’ in
order to allow for an age-restricted residential development.
Parcel #071-01034014—Located within the Stockbridge City Limits, with
frontage on Highway 42 North and situated at the end of Technology
Parkway. Applicant proposes to change the current land use designation from
‘Light Industrial’ to ‘High-Density Residential’. Contains 22.01 +/-
acres. Located in Land Lot 31 of District 7.
Parcel #071-01034012 – Subject property is in unincorporated Henry County,
with frontage on Highway 42 North, across from Summit View Drive. Applicant
proposes to change the current County land use designation of ‘Mixed-Use’ to
the City land use designation of ‘High-Density Residential’ after the parcel is
annexed into the Stockbridge City Limits. Contains 20.00 +/- acres. Located
in Land Lot 31 of District 7.
NOTE: Request the deferral of the public hearing until the August 25, 2022
Planning Commission meeting and September 12, 2022 City Council
Meeting for all three items.

- Presented by: Ryan Anderson
9 REZONING CASE #RZ-2022-02 -- The City of Stockbridge Planning
Commission and the City of Stockbridge Mayor and City Council will hear a
Rezoning Request by S3 Capital Investments, LLC, the Applicant, represented
by Battle Law, P.C., the Agent, to rezone certain property from ‘OI’ (Office-
Institutional) and ‘LI’ (Light Industrial) in the Stockbridge City Limits and ‘MU’
(Mixed-Use) in unincorporated Henry County to ‘PUD’ (Planned Unit
Development) to allow for an age-restricted residential development. The
property contains two parcels, as are listed below, with 42.01 +/- total acres.
August 8, 2022 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
Page | 5

Parcel #071-01034014—Located within the Stockbridge City Limits, with
frontage on Highway 42 North and situated at the end of Technology Parkway.
Currently zoned OI’ (Office-Institutional) and ‘LI’ (Light Industrial)’. Property lies
within the Parkway Mixed-Use Overlay District. Contains 22.01 +/-
acres. Located in Land Lot 31 of District 7.
Parcel #071-01034012 – Subject property is in unincorporated Henry County,
with frontage on Highway 42 North, across from Summit View Drive. Currently
zoned ‘MU’ (Mixed-Use). Contains 20.00 +/- acres. Located in Land Lot 31 of
District 7.
NOTE: Request the deferral of the public hearing until the August 25,
2022 Planning Commission meeting and September 12, 2022 City Council
Meeting for all three items. - Presented by: Ryan Anderson

NEW BUSINESS
10 Council Consideration to appoint a member to the Citywide Development
Authority Board - Presented by: Quinton Washington
11 Council Consideration to fill a vacancy and appoint a member to the Downtown
Development Authority - Presented by: Quinton Washington

MAYOR'S COMMENTS (Mayor Anthony Ford)

ANNOUNCEMENTS OF UPCOMING MEETINGS & EVENTS - Council meetings
will be held in the City Council Chamber. Meeting dates, locations and times are
subject to change. Please visit the city’s website www.cityofstockbridge.com for
the meeting invitation link, Facebook page or contact City Hall offices at 770-389-
7900 for updates.  Youth Council Meeting, 5:30 p.m. - 2nd Wednesday of each
month Levi Meeting Room - City Hall (Aug 10)  Main Street Advisory Board
Meeting, 2nd Friday of each month 9:00 a.m. Via Zoom (Aug 12)  Downtown
Development Authority Meeting, 6:00 p.m. Via Zoom - 3rd Tuesday of each
month Via Zoom (Aug 16)  Youth Council Advisory Committee Meeting, 6:30
p.m. - 3rd Tuesday of each month Levi Meeting Room - City Hall (Aug 16) 
Planning Commission Meeting, 4th Thursday at 6:30 p.m. Via Zoom – (Aug 25) 
City Council Work Session Meeting, Tuesday – City Council Chamber (Aug 30) 
City Council Meeting, Second Monday of each month – City Council Chamber
(Sep 12) UPCOMING CITY EVENTS/INITIATIVES • A Continuous Salute to
Veterans: Please forward pictures of Veterans including name, branch, rank, and
years of service as Mayor Pro Tem Thomas presents a special tribute to our
local veterans. Pictures should be submitted to: Rosalynd Rawls at
rrawls@cityofstockbridge-ga.gov Thank you for your service! • Please join
Councilwoman Barber for FREE Zumba on every Saturday morning at Clark
Community Park at 8:00 a.m. Come out for fitness in the park! • Join Councilman
Alexander for the next Keep Stockbridge Beautiful event taking place Saturday,
July 30th from 8am – 10am on Campground Rd; please meet at the Winslow
subdivision pool. • Join us for Tasty Tuesday Food Truck Takeover at Clark Park
Tuesday, August 9th, August 16th, August 23rd and August 30th, each day from
5:30 – 8:30 p.m. Come out and enjoy great food and family fun! • The City of

August 8, 2022 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
Page | 6

Stockbridge will host its next Annexation Town Hall Meeting on Monday, August
15th at 6:30 p.m. at Global Impact Christian Ministries 125 Red Oak Road
Stockbridge, GA. Come out and learn the facts about the Annexation
Referendum, Neighborhoods in the proposed area, benefits of Stockbridge
Annexation and proposed council districts. • Main Street Movie will be hosted on
Friday, August 19th on the City Hall Lawn featuring (Spiderman) the fun starts at
7:00 p.m. Bring your lawn chairs and blankets! • Here is your opportunity to Meet
the Mayor, and voice your questions and/or concerns Monday, August 22nd
from 10 a.m. to noon (In-Person). Please contact Rosalynd Rawls to schedule an
appointment. 770-389-7900 ext. 248. UPCOMING CONCERTS  Fantasia and
Johnny Gill – Saturday, August 13th SOLD OUT  Fantasia and Johnny Gill 2nd
Show – Sunday, August 14th  Ladies Night Out Ft. 112, Blackstreet, Next and
Ginuwine, Saturday, August 20th  Justin Moore w/Spencer Crandall, Saturday,
August 27th

EXECUTIVE SESSION (Exemptions to the Georgia Open Meetings Acts)

ADJOURNMENT

August 8, 2022 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
To the Honorable Mayor and Members
of the City Council
City of Stockbridge
Stockbridge, Georgia

In planning and performing our audit of the financial statements of the City of Stockbridge, Georgia (the
“City”) as of and for the year ended December 31, 2021, in accordance with auditing standards generally
accepted in the United States of America, we considered the City’s internal control over financial reporting
(internal control) as a basis for designing our auditing procedures for the purpose of expressing our
opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness
of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s
internal control.

However, during our audit, we became aware of matters that are opportunities for strengthening internal
controls and operating efficiency. This letter includes comments and suggestions with respect to matters
that came to our attention in connection with our audit of the financial statements of the City as of and for
the year ended December 31, 2021. A separate report dated June 30, 2022 contains our report on the
City’s internal control. This letter does not affect our report dated June 30, 2022, on the financial
statements of the City.

The following items are offered as constructive suggestions to be considered as part of the ongoing
process of modifying and improving the City's practices and procedures:

Accounts Payable

During our review of subsequent disbursements, we noted items incurred in 2021 but paid in 2022 were
improperly excluded from accounts payable at year-end. Adjustments in the Water and Sewer Fund in the
amount of $7,962 and in the ARPA fund in the amount of $6,230 were needed to properly adjust
expenses/expenditures and accounts payable as of December 31, 2021. We recommend management
strengthen internal controls over the accounts payable process to ensure proper cut-off and that balances
are complete as of year- end.

Old Outstanding Checks

During our testing of cash, we noted outstanding checks from an old, closed bank account dating back to
2013 through 2015. We recommend these checks be investigated, voided, and either reissued or
escheated to the State of Georgia Department of Revenue as unclaimed property.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Closing Thoughts

We have already discussed these comments and suggestions with various City personnel, and we will be
pleased to discuss them in further detail at your convenience, to perform any additional study of these
matters, or to assist you in implementing the recommendations.

We appreciate serving the City of Stockbridge, Georgia and would be happy to assist you in addressing
and implementing any of the suggestions in this letter.

Macon, Georgia
June 30, 2022
CITY OF STOCKBRIDGE,
GEORGIA

ANNUAL COMPREHENSIVE
FINANCIAL REPORT

FOR THE YEAR ENDED
DECEMBER 31, 2021
CITY OF STOCKBRIDGE, GEORGIA

ANNUAL COMPREHENSIVE
FINANCIAL REPORT

FOR THE YEAR ENDED
DECEMBER 31, 2021

Prepared By: Department Of Finance
CITY OF STOCKBRIDGE, GEORGIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

TABLE OF CONTENTS
Page
INTRODUCTORY SECTION

Letter of Transmittal .............................................................................................................................................. i – v
Certificate of Achievement ........................................................................................................................................ vi
Organizational Chart ................................................................................................................................................. vii
List of Elected and Appointed Officials ................................................................................................................. viii

FINANCIAL SECTION

Independent Auditor's Report ............................................................................................................................. 1 – 4
Management’s Discussion and Analysis ......................................................................................................... 5 – 13

Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .............................................................................................................................. 14
Statement of Activities........................................................................................................................ 15 and 16
Fund Financial Statements:
Balance Sheet – Governmental Funds.......................................................................................................... 17
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds .............................................................................................................. 18
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ................................................ 19
General Fund – Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual ........................................................................................................ 20
ARPA Fund – Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual ........................................................................................................ 21
Statement of Net Position – Proprietary Funds ........................................................................................... 22
Statement of Revenues, Expenses and Changes in
Net Position – Proprietary Funds .............................................................................................................. 23
Statement of Cash Flows – Proprietary Funds ................................................................................ 24 and 25
Notes to Financial Statements .................................................................................................................. 26 – 55

Required Supplementary Information:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios ................................. 56 and 57
Schedule of City Contributions ............................................................................................................. 58 and 59

Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet – Nonmajor Governmental Funds ........................................................... 60 and 61
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Governmental Funds .................................................................................... 62 and 63
CITY OF STOCKBRIDGE, GEORGIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

TABLE OF CONTENTS (CONTINUED)
Page
FINANCIAL SECTION (CONTINUED)

Combining and Individual Fund Statements and Schedules (Continued):
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – Special Revenue Fund – Hotel/Motel Tax Fund ....................................................... 64
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – Special Revenue Fund – CARES ACT Fund ................................................................ 65
Combining Statement of Net Position – Nonmajor Enterprise Funds .......................................................... 66
Combining Statement of Revenues, Expenses and Changes in Fund
Net Position – Nonmajor Enterprise Funds .................................................................................................. 67
Combining Statement of Cash Flows – Nonmajor Enterprise Funds ........................................................... 68
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – SPLOST III ............................................................................................................................ 69
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – SPLOST IV ............................................................................................................................ 70
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – SPLOST V ............................................................................................................................. 71

STATISTICAL SECTION

Net Position by Component .................................................................................................................... 72 and 73
Changes in Net Position .............................................................................................................................. 74 – 77
Governmental Activities Tax Revenues by Source .............................................................................. 78 and 79
Fund Balances of Governmental Funds ................................................................................................ 80 and 81
Changes in Fund Balances of Governmental Funds ........................................................................... 82 and 83
General Governmental Tax Revenues by Source ............................................................................................. 84
Assessed Value of Taxable Property ................................................................................................................. 85
Property Tax Rates – Direct and Overlapping Governments .......................................................................... 86
Principal Property Taxpayers ............................................................................................................................. 87
Principal Franchise Taxpayers ........................................................................................................................... 88
Ratios of Outstanding Debt by Type ...................................................................................................... 89 and 90
Legal Debt Margin Information ............................................................................................................... 91 and 92
Pledged Revenue Coverage .................................................................................................................... 93 and 94
Demographic and Economic Statistics ............................................................................................................. 95
Principal Employers ............................................................................................................................................. 96
Full-Time Equivalent City Government Employees by Function .................................................................... 97
Operating Indicators by Function........................................................................................................... 98 and 99
Capital Asset Statistics by Function .................................................................................................. 100 and 101
CITY OF STOCKBRIDGE, GEORGIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

TABLE OF CONTENTS (CONTINUED)
Page
COMPLIANCE SECTION

Independent Auditor’s Report on Internal Control Over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ............................................. 102 and 103
Independent Auditor's Report on Compliance for Each Major Program and On
Internal Control Over Compliance Required By the Uniform Guidance........................................ 104 – 106
Schedule of Expenditures of Federal Awards ............................................................................................... 107
Notes to Schedule of Expenditures of Federal Awards ............................................................................... 108
Schedule of Findings and Questioned Costs .................................................................................. 109 and 111
Schedule of Prior Year Findings ..................................................................................................................... 112
Management’s Corrective Action Plan ........................................................................................................... 113
INTRODUCTORY SECTION
June 30, 2022

To the Honorable Mayor, Distinguished Members of City Council
and the Citizens of the City of Stockbridge

Ladies and Gentlemen:

State Law requires that all general-purpose local governments publish within six months of the close of each fiscal
year a complete set of financial statements presented in conformity with the general accepted accounting principles
(“GAAP”) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public
accountants. Pursuant to that requirement, we hereby issue the annual comprehensive financial report of the City of
Stockbridge, Georgia for the fiscal year ended December 31, 2021.

This report consists of management’s representations concerning the finances of the City of Stockbridge, Georgia.
Consequently, management assumes full responsibility for the completeness and reliability of all the information
presented in this report. To provide a reasonable basis for making these representations, management of the City of
Stockbridge has established a comprehensive internal control framework that is designed both to protect the
government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the
City of Stockbridge’s financial statements in conformity with GAAP. Because the cost of the internal controls should
not outweigh their benefits, the City of Stockbridge’s comprehensive framework of internal controls has been designed
to provide reasonable rather than absolute assurance that the financial statements will be free from material
misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete
and reliable in all material respects.

The City of Stockbridge’s financial statements have been audited by Mauldin & Jenkins, LLC, a firm of licensed
certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial
statements of the City of Stockbridge for the fiscal year ended December 31, 2021, are free of material misstatement.
The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; assessing the accounting principles used and significant estimates made by management; and
evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit,
that there was a reasonable basis for rending an unmodified opinion that the City of Stockbridge’s financial statements
for the fiscal year ended December 31, 2021, are fairly presented in conformity with GAAP. The independent auditor’s
report is presented as the first component of the financial section of the report. A single audit was necessary in 2021.
The requirement for a single audit is the expense of $750,000 or more in federal funds.

Government Auditing Standards require the independent auditor to report not only on the fair presentation of the
financial statements, but also on the audited government’s internal controls and compliance with legal requirements.
This report is available under a separate cover.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of Management’s Discussion and Analysis (“MD&A”). This letter of transmittal is
designed to complement the MD&A and should be read in conjunction with it. The City of Stockbridge’s MD&A can be
found immediately following the report of the independent auditors.

PROFILE OF THE CITY

The City of Stockbridge was founded in 1829 and was incorporated as a city in 1920. The City of Stockbridge is in the
northern part of Henry County, Georgia and is approximately eighteen miles from the state capital of Atlanta. The City
is a municipal corporation created under the laws of the State of Georgia and has its corporate name as “City of
Stockbridge, Georgia.” The affairs of the City are conducted by a Mayor and a five-member City Council. The Mayor
and City Council members are elected at large. This elected body is responsible for the active coordination of
community resources, to anticipate problems and meet community needs.

The City Manager, who is appointed by the Mayor and City Council, oversees the day-to-day operations of the City
and ensures the smooth and efficient delivery of city services. All activities and functions of the City are administered
by the City Manager under the jurisdiction of the Mayor and City Council, as set forth in State and local law.

The City provides a full range of services to approximately 29,163 residents. These services are provided in whole
either by the City or through contractual agreements with Henry County. They include public
safety (police and fire), community development, highways and streets, water, sewer, sanitation, public improvements,
planning and zoning, code enforcement and general administrative services. The City currently employs 93 full time
employees.

The City is one of four incorporated municipalities within Henry County and is not included in Henry County’s reporting
entity.

The annual budget serves as the foundation for the City of Stockbridge’s financial planning and control. All funds and
departments of the City are required to submit requests for appropriations to the City Manager in August of each year.
The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then
presents this proposed budget to the Council for review in October. The Council is required to hold public hearings on
the proposed budget and to adopt a final budget no later than December 31st, the close of the City of Stockbridge’s
fiscal year. The appropriated budget is prepared by fund and department. Department supervisors may make transfers
of appropriations within a department. Transfers of appropriations between departments require the special approval
of the governing council. Budget to actual comparisons is provided in this report for the general fund.
These comparisons are presented beginning on page 21 of the basic financial statements.

On January 1, 1995, the City of Stockbridge received its status as a Certified City by the State of Georgia Department
of Community Affairs. The State designated the Stockbridge Main Street Program on January 26, 2015. The Main
Street Program was established to design an identifiable downtown historic district that promotes economic vitality,
encourages cultural enrichment, and nurtures a collaborative community spirit.

FACTORS AFFECTING FINANCIAL CONDITION

The information presented in the financial statements is perhaps best understood when it is considered from the
broader perspective of the specific environment within which the City of Stockbridge operates.

ii
Strategic Financial Planning

The Mayor and Council of the City of Stockbridge are very diligent with budgeting and planning. With the Joint
Comprehensive Development Plan, the Short-Term Work program as well as other programs, we share in the planning
for growth and development of infrastructure with our County. These plans also address population, economic
development, natural histories, and cultural resources as well as transportation and community facilities throughout
the City and County. In May 2016, sanitation services were contracted through Waste Industries at no additional cost
to the citizens. Waste Industries also offers curbside recycling services. Henry County diverted the tickets from our
Municipal Court revenues for fines and forfeitures to the Henry County State Court in McDonough, thus reducing court
revenue by 49%.

Local Economy

Stockbridge is intersected by two interstate expressways, I-75 and I-675. These heavily traveled Interstates bring
tourists into our City. The tourist boosts the sales tax revenue as well as the Hotel/Motel tax revenue. The City has a
Hotel/Motel tax rate of 8%. We currently have five hotels in the city limits of Stockbridge for which we receive this tax
revenue. This revenue has increased due to the overall economy.

Our citizen’s employment, as well as our local economy, depends largely on what happens in and around Atlanta. The
2021 unemployment rates for the State of Georgia and the City of Stockbridge, are at 3.9 and 3.8%, respectively.
Property values have increased 5% in the net maintenance and operation tax digest from 2020 to 2021.

The City depends largely on Local Option Sales Tax for revenue. The 2021 sales tax revenue increased by
approximately 12.9% compared to 2020. Other increases in revenue occurred in occupational taxes and insurance
premium taxes. Franchise taxes were down overall by $105,019 in 2021 from 2020.

RELEVANT FINANCIAL POLICIES

Fiscal Policies

The City of Stockbridge actively supports economic development efforts to expand our revenue base and extend
support to local business owners already established within our city limits. Budgeted revenue projections are made
conservatively so that actual revenues will consistently meet or exceed budgeted revenues. The City provides
medical, dental, and life insurance for its employees. The cost for these benefits is shared by the City and its
employees. The City also provides a defined benefit pension plan for the City employees and elected officials.

Treasury Policies

The City’s financial policies authorize investment in any securities approved by the State of Georgia for local
governments. The City administers the conservative treasury approach, and we employ safe and financially stable
practices to protect the City’s liquid assets. Other policies that have been established by the Council include Capital
Assets, as well as Purchasing and Procurement.

iii
Debt Administration

On December 31, 2021, the only outstanding long-term debt of the City, other than compensated absences and net
pension liability, were Urban Redevelopment Agency revenue bonds in the amount of $9,615,000 and Public Facilities
Authority revenue bonds in the amount of $25,805,000. Under current state statues, the City’s general obligation
bonded debt issuances are subject to a legal limitation based on 10% of total assessed value of real and personal
property. As of December 31, 2021, the City did not have any general obligation bonded debt outstanding. The City’s
legal limit was $105,723,358 and related debt per capita was zero.

The City’s Water and Sewer Enterprise Fund was issued a note by the Georgia Environmental Facilities Authority in
2010 to finance construction projects to improve the City’s water distribution facilities. The outstanding balance that
matures in 2031, is $1,120,169 at the end of 2021.

MAJOR INITIATIVES AND ACCOMPLISHMENTS

In 2016, the Mayor and Council adopted a Mission statement:

To provide visionary leadership and superior municipal services that enhance the quality of life for the citizens while
creating a welcoming business atmosphere focused on sustainability and expansion of tourism and cultural events.
They are passionate on establishing the Values of PEACE.

Professionalism
Excellence
Adaptability
Communications
Ethics

The Special Purpose Local Option Sale Tax (“SPLOST”) IV was passed by the citizens in November of 2013. We
began receiving these funds in May of 2014. The plans are to use these funds for Capital Projects such as roads,
bridges, sidewalks as well as public works facilities and equipment, parks and recreation and public safety facilities
and equipment.

There are currently several projects that are being funded through our SPLOST revenues and supplemented by fund
balance in the enterprise funds or Community Development Block Grant Funds:

 Multiplex Renovations
Approximately $500,000
 Public Works Maintenance Facility
Approximately $3,000,000
 Water Source Development
Approximately $1,000,000
 Sewer Line Replacement
Approximately $1,000,000

The Amphitheater was completed in time to host two concerts for the year 2021. Also, the Public Works Administration
Facility was completed.

iv
The Future

The Mayor and Council are working on the Main Street Revitalization and Economic Development in our downtown
area. In 2017 the Carrie Mae Hambrick building was demolished with plans to rebuild a state-of-the-art community
center. Future considerations include a fiber optic network for our City buildings and downtown area. The City is
designing/building a new Cultural Art Facility, Main Street Welcome Center, Splash Pad, and Senior/Youth Center.

AWARDS AND ACKNOWLEDGEMENTS

The Government Finance Officers Association of the United States and Canada (“GFOA”) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City of Stockbridge for its annual comprehensive financial
report for the fiscal year ended December 31, 2020, though as of the date of this letter, the City has yet to receive the
certificate for 2020 and any related comments. The City is hopeful to obtain this prestigious award once again this
year.

The Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive
financial report meets the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA
to determine its eligibility for another certificate.

The preparation of this report would not have been possible without the efficient and dedicated services of the entire
staff (current and former) of the finance and administration departments. We would like to express our appreciation to
all members of the department who assisted and contributed to the preparations of this report. The independent audit
firm of Mauldin & Jenkins, LLC is also to be commended for their guidance and assistance in the preparation of this
document.

We would like to also thank the Mayor, Members of City Council, City Manager and Department Heads for their support
in planning and conducting the financial operations of the City in a responsible and progressive manner.

Respectfully submitted,

John Wiggins
John Wiggins
City Treasurer

City of StockBridge Organizational Chart ‐ effective 1/1/2021

City of
Stockbridge
Residents

Mayor &
Council

Boards &
Authorities

Solicitor Municipal Auditor City City Clerk
Treasurer
Court Judge Attorney Executive City Manager Clerk
Assistant
Payroll Senior Admin
Specialist Procurement Utility Billing Accountant Receptionist Executive
Asst. Deputy
Manager Supervisor Assistant to City Clerk
Mayor &
Procurement Accountant 1 Council
Specialist Financial
Serv Tech
Accts. Payable
Grants Public Court Human Public Economic Conference Center Community Procurement Clerk Administrative
Administrator Project Police Utility Billing Assistant
Works IT Service Clerk Resources Information Development Manager Development Clerk
Manager Chief Clerk
Director Manager Officer Director Director
Administrative
Executive Assistant Main Street Admin. Assistant
Executive
Assistant HR Coordinator Manager Assistant Chief Planner
Conference
Deputy Court
Public Works Center
Assistant Dir. Clerk Main Street Coordinator Fire Code Senior
Coordinator Marshall Permit Business
Building Enforcement Planner
Stormwater Water Event Coordinator Services
Facilities General Engineer Wastewater Permits and Supervisor
Supervisor Superintendent Coordinator Inspections Supervisor
Supervisor Maintance Inspector(EPD) Superintendent
Supervisor GISTechnician
Code Occupational Tax
Stormwater Water Systems Public Works
Facility Wastewater Enforcement Clerk (1)
Technicians(4) Chief Operator Wastewater Chief Technician(2)
Technicians(1) Crew Leaders(3) System OPS Officers(2)
Collections Chief ((1) Vacant Planner 1
Chief
Water
Public Works Technicians(6)
Technicians(7) Wastewater Wastewater
System Collections
Operators(2 Systems
Mechanics(2)
Operators(3)

Wastewater
Contracted Services Collections
Appointed Position Operator(2)
New Position
Vacant Position

vii
CITY OF STOCKBRIDGE, GEORGIA

LIST OF ELECTED AND APPOINTED OFFICIALS
DECEMBER 31, 2021

LEGISLATIVE BRANCH
MAYOR AND CITY COUNCIL

Anthony Ford Mayor
Elton Alexander Mayor Pro Tem
John Blount Council Member
LaKeisha Gantt Council Member
Alphonso Thomas Council Member
Yolanda Barber Council Member

OFFICERS OF THE COUNCIL

Vacant as of 12/31/2021 City Manager
Vanessa Holiday City Clerk
Randi Rainey Deputy City Clerk
Quinton Washington City Attorney
Jeremy Berry City Attorney

JUDICIAL BRANCH

Matthew McCord Municipal Court Judge
Julie Kert City Solicitor
Dayna Biles Court Clerk

viii
FINANCIAL SECTION
INDEPENDENT AUDITOR'S REPORT

Honorable Mayor and Members
of City Council
City of Stockbridge, Georgia
Stockbridge, Georgia

Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Stockbridge, Georgia’s (the “City”), as
of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining
fund information of the City, as of December 31, 2021, and the respective changes in financial position and, where
applicable, cash flows thereof, and the budgetary comparison for the General Fund and the ARPA Fund for the year
then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
(“GAAS”) and the standards applicable to financial audits contained in the Government Auditing Standards issued by
the Comptroller General of the United States (“Government Auditing Standards”). Our responsibilities under those
standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of
our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance
with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for 12
months beyond the financial statement date, including any currently known information that may raise substantial
doubt shortly thereafter.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards will always detect a material
misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually
or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:

 Exercise professional judgment and maintain professional skepticism throughout the audit.

 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
City’s internal control. Accordingly, no such opinion is expressed.

 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.

 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified
during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion
and Analysis (on pages 5 through 13), the Schedule of Changes in the City’s Net Pension Liability and Related Rations
(on pages 56 and 57), and the Schedule of City Contributions (on pages 58 and 59) be presented to supplement the
basic financial statements. Such information is the responsibility of management and, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. We have applied certain limited procedures to the required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries
of management about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
City’s basic financial statements. The combining and individual nonmajor fund financial statements and schedules are
presented for purposes of additional analysis and are not a required part of the basic financial statements. The
schedules of expenditures of special purpose local option sales tax proceeds are presented for purposes of additional
analysis as required by the Official Code of Georgia Annotated (“O.C.G.A.”) §48-8-121, and are also not a required
part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of
additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards and is not a required part of the basic
financial statements.

The combining and individual nonmajor fund financial statements and schedules, schedule of expenditures of federal
awards, as well as the schedules of expenditures of special purpose local option sales tax proceeds (the
“supplementary information”) are the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the supplementary information are fairly stated, in all material respects, in relation to the basic financial
statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises
the introductory and statistical sections but does not include the basic financial statements and our auditor’s report
thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an
opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and
consider whether a material inconsistency exists between the other information and the basic financial statements, or
the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that
an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2022, on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal
control over financial reporting and compliance.

Macon, Georgia
June 30, 2022

CITY OF STOCKBRIDGE

MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2021

As management of the City of Stockbridge, Georgia (the “City”), we offer readers of the City’s financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2021. We
encourage readers to consider the information presented here in conjunction with additional information that we have
furnished in the City’s financial statements, which follow this narrative.

Financial Highlights

 The assets and deferred outflows of the City exceeded its liabilities and deferred inflows on
December 31, 2021, by $102,015,873 (total net position). Of this amount, $2,603,378 is unrestricted
and may be used to meet the government’s ongoing obligations to citizens and creditors.

 The total net position, on an entity-wide basis, increased by $6,526,570. Of this amount, an increase of
$8,706,197 was associated with governmental activities and a decrease of $2,179,627 was associated
with business-type activities.

 As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund
balances of $46,088,250, an increase of $222,832,897 in comparison with the prior year. Of this
amount, $5,769,093 is unassigned and available for spending and $29,686,883 is restricted by third
parties or assigned for other specific future uses.

 At the end of the current year, unassigned fund balance for the general fund was $5,769,093, or 54.5%,
of total General Fund expenditures.

 The City’s total debt obligations increased by $21,979,223 for an overall increase of 147.4% in total
debt obligations. The net pension liability decreased by $2,926,798 and accrued compensated
absences decreased by $60,499. Bonds and notes payable increased by $24,966,520 due to issuance
of new revenue bonds net of scheduled debt service payments.

Overview of the Financial Statements

This Management Discussion and Analysis (“MD&A”) is intended to serve as an introduction to the City’s basic
financial statements. The City’s basic financial statements are comprised of three components:

1) Government-wide financial statements;
2) Fund financial statements; and
3) Notes to the financial statements.

The basic financial statements present two different views of the City through the use of government-wide statements
and fund financial statements. In addition to the basic financial statements, this report also contains other
supplementary information that will enhance the reader’s understanding of the financial condition of the City.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Basic Financial Statements

The first two statements in the basic financial statements are the Government-wide Financial Statements. They
provide both short and long-term information about the City’s financial position.

The next statements are Fund Financial Statements. These statements focus on the activities of the individual parts
of the City government. These statements provide more detail than the government-wide statements. There are three
parts to the Fund Financial Statements:

1) Governmental funds statements;
2) Budgetary comparison statements; and
3) Proprietary fund statements.

The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail
some of the data contained in those statements. After the notes, supplemental information is provided to show details
about the City’s individual funds.

Government-wide financial statements. The government-wide financial statements are designed to provide
readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the City’s assets and deferred outflows and liabilities and
deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases in
net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change
occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement
for some items that will only result in cash flows in future fiscal periods.

Both of the government-wide financial statements distinguish functions of the City that are principally supported by
taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all
or a significant portion of their costs through user fees and charges (business-type activities). The governmental
activities of the City include general government, public safety and courts, highways and streets, parks and recreation,
tourism and promotion, and code enforcement. The business-type activities of the City are water and sewer, solid
waste management, conference center, community center, amphitheater and stormwater management.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources
that have been segregated for specific activities or objectives. The City, like other state and local governments, uses
fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of
the City of Stockbridge can be divided into two categories: governmental funds and proprietary funds.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Governmental funds. Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-wide financial
statements, governmental fund financial statements focus on near term inflows and outflows of spendable resources,
as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful
in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand the
long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and
the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to
facilitate this comparison between the two.

The City maintains five major governmental funds. The City’s major governmental funds are the General Fund, ARPA
Fund, the City-wide Capital Projects Fund, the Public Facilities Authority and the Special Purpose Local Option Sales
Tax (“SPLOST V”) Capital Project Fund. Information is presented separately in the governmental fund balance sheet
and in the governmental fund statement of revenues, expenditures and changes in fund balances for all major funds.
The nonmajor governmental funds are the Hotel/Motel Fund, the CARES Act Fund, the Perpetual Care Permanent
Fund, the Downtown Development Authority (“DDA”) Fund, the State and Federal Grants Fund, the Impact Fee Fund
and the Urban Redevelopment Fund, along with the SPLOST III Capital Project Fund and the SPLOST IV Capital
Project Fund.

The City adopts an annual budget for all its governmental funds. Budgetary comparison statements have been
provided for the General Fund and the special revenue funds for the Fiscal Year 2021 budget. A project length budget
has been adopted for the SPLOST Capital Project Funds.

Proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in
the government-wide financial statements. The City uses enterprise funds to account for its Water and Sewer Fund,
Solid Waste Management Fund, Amphitheater Fund, and Stormwater Management Fund. The first two enterprise
funds are considered by the City to be major funds.

Proprietary funds provide the same type of information as government-wide financial statements, only in more detail.
The proprietary fund financial statements provide separate information for each of the City’s major funds.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding
of the data provided in the government-wide and fund financial statements.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents
certain other supplementary information which consists of individual fund financial statements.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Government-wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. On
December 31, 2021, the City’s assets exceeded liabilities by $102,015,873. The City’s net position reflects its
investment in capital assets of $69,720,612 (68.3%), less any related debt used to acquire those assets that is still
outstanding. Capital assets are used to provide services to citizens, and they are not available for future spending.
Although the investment in capital assets is reported net of related debt, it should be noted that the resources needed
to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate
these liabilities. Of the total net position, $11,599,061 (11.4%) is restricted for capital projects and other external
restrictions on how they may be used. The unrestricted amount of $20,696,200 (20.3%) may be used to meet the
government’s ongoing obligations to citizens and creditors.

The following is a comparison statement of the City’s net position as of December 31, 2021:

Governmental Business-Type
Activities Activities Totals
2021 2020 2021 2020 2021 2020

Current and other assets $ 53,065,492 $ 28,558,623 $ 7,997,539 $ 8,440,566 $ 61,063,031 $ 36,999,189
Capital assets 65,939,935 55,110,923 22,629,252 24,749,208 88,569,187 79,860,131
Total assets 119,005,427 83,669,546 30,626,791 33,189,774 149,632,218 116,859,320

Deferred outflows of resources
Pension 415,829 1,206,898 261,346 565,615 677,175 1,772,513

Long-term liabilities outstanding 35,653,436 12,619,612 2,227,816 2,291,178 37,881,252 14,910,790
Other liabilities 7,330,232 5,471,868 1,236,577 2,485,523 8,566,809 7,957,391
Total liabilities 42,983,668 18,091,480 3,464,393 4,776,701 46,448,061 22,868,181

Deferred inflows of resources
Pension 1,133,230 186,803 712,229 87,546 1,845,459 274,349

Net position:
Net investment in capital assets 48,261,529 43,717,019 21,459,083 23,368,409 69,720,612 67,085,428
Restricted 11,599,061 9,284,117 - - 11,599,061 9,284,117
Unrestricted 15,443,768 13,597,025 5,252,432 5,522,733 20,696,200 19,119,758

Total net position $ 75,304,358 $ 66,598,161 $ 26,711,515 $ 28,891,142 $ 102,015,873 $ 95,489,303

MANAGEMENT’S DISCUSSION AND ANALYSIS

Governmental activities. Governmental activities increased the City’s net position by $8,706,197, primarily due to
strong intergovernmental sales tax receipts and contributed capital from SPLOST for Public Works Equipment and
Improvements. Other key elements of this increase are as follows:

Governmental Business-Type
Activities Activities Total
2021 2020 2021 2020 2021 2020
Revenues:
Program revenues
Charges for services $ 1,439,128 $ 1,041,948 $ 6,951,378 $ 6,672,372 $ 8,390,506 $ 7,714,320
Capital grants and contributions 11,203,137 8,950,956 563,657 427,618 11,766,794 9,378,574
General revenues
Other tax 7,091,392 6,511,510 - - 7,091,392 6,511,510
Interest 1,894 27,337 - - 1,894 27,337
Total Revenues 19,735,551 16,531,751 7,515,035 7,099,990 27,250,586 23,631,741
Expenses:
General Government 3,760,382 4,448,902 - - 3,760,382 4,448,902
Judicial 155,059 276,608 - - 155,059 276,608
Public safety 345,410 292,705 - - 345,410 292,705
Public works 3,149,973 4,191,206 - - 3,149,973 4,191,206
Health and welfare 42,502 1,509,531 - - 42,502 1,509,531
Culture and Recreation 376,263 - - - 376,263 -
Housing and development 1,972,305 1,639,480 - - 1,972,305 1,639,480
Interest on long-term debt 1,381,846 480,220 - - 1,381,846 480,220
Water and sewer - - 4,370,327 4,359,746 4,370,327 4,359,746
Stormwater management - - 628,728 573,183 628,728 573,183
Solid waste - - 1,658,235 1,577,462 1,658,235 1,577,462
Conference center - - 2,315,364 639,116 2,315,364 639,116
Community center - - 567,622 44,115 567,622 44,115
Total Expenses 11,183,740 12,838,652 9,540,276 7,193,622 20,724,016 20,032,274
Increase (decrease) in net position before
transfers 8,551,811 3,693,099 (2,025,241) (93,632) 6,526,570 3,599,467
Transfers 154,386 (616,109) (154,386) 616,109 - -
Increase in net position 8,706,197 3,076,990 (2,179,627) 522,477 6,526,570 3,599,467
Net position - beginning of year 66,598,161 63,521,171 28,891,142 28,368,665 95,489,303 91,889,836
Net position - end of year $ 75,304,358 $ 66,598,161 $ 26,711,515 $ 28,891,142 $102,015,873 $ 95,489,303

 Revenues from Local Option Sales Tax (reported as intergovernmental revenues/capital contributions)
increased by $676,939, or 12.9%, from 2020 to 2021. This increase is due to the overall economy. SPLOST
increased by $2,201,812, or 63.3%, for the SPLOST V revenues, due to the beginning of revenue collections
of SPLOST V.
 Investment earnings remained the same from 2020 to 2021. This is due to the fluctuations in interest rates.
 The City received $260,854 for Local Maintenance Improvement Grants for the year associated with street
improvements.
 Expenses in the General Government were down due primarily to the policing services agreement with Henry
County, and the Local Option Sales Taxes revenues were up which offset the loss in the courts.
 Revenue from Courts was up $29,997 due to municipal court receiving fines on current and past cases.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Business-type activities. Business-type activities decreased the City’s net position by $2,179,627. The decrease is
basically the result of the capital contributions and transfers from the SPLOST IV Fund to the Water and Sewer Fund.
The sanitation department privatized the collection of residential solid waste with Waste Industries and the startup
proved beneficial.

Financial Analysis of the Government’s Funds

As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance related legal
requirements.

Governmental Funds. The purpose of the City’s governmental fund financial statements is to provide information on
near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s
financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net
resources available for spending at the end of the fiscal year.

On December 31, 2021, the City’s governmental funds reported combined ending fund balances of $46,088,250, an
increase of $22,832,897 in comparison to the prior year. Of this amount, $5,769,093 (12.5%) is unassigned fund
balance, which is available for spending at the government’s discretion. Additionally, $29,686,883 is restricted by third
parties for: 1) capital items, most of which is funded mainly by the proceeds of the SPLOST ($28,620,712); 2)
Perpetual Care of the City’s cemetery ($6,950); and 3) tourism ($1,059,221). The General Fund’s decrease of fund
balance in the amount of $958,650 resulted from transfers out to other funds for local capital outlay projects.

The General Fund is the City’s chief operating fund. At the end of the current fiscal year, unassigned fund balances
of the General Fund was $5,769,093. As a measure of the General Fund’s liquidity, it may be useful to compare both
unassigned fund balances and total fund balances to total fund expenditures. Unassigned fund balances represent
54.5% of the total general fund expenditures, while total fund balances represent 151.5% of that same amount.

During the current fiscal year, the fund balance of the City’s General Fund decreased by $958,650. A key factor in the
decrease is due to an increase in funds transferred out. The City collected a total of $5,935,293 in local option sales
taxes for 2021, an increase of 12.9% over 2020. Franchise taxes decreased by 6.6% to $1,494,487 in 2021 from
$1,599,506 in 2020, for electric, television and telephone taxes. The City’s general fund revenues increased due to
an increase in tax revenues. The expenditures in General Fund increased by 20%, from $8,895,328 to $10,586,099
in 2021 compared to 2020.

The City received $3,476,312 in SPLOST in 2021 compared to $1,274,500 in 2020. This is up by 172.7% due primarily
to the collections starting in April 2021 for SPLOST V. The projects approved for SPLOST V includes, new park
equipment, the City’s share of roads, bridges, sidewalks and transportation facilities and public safety facilities and
equipment.

As of December 31, 2021, the Urban Redevelopment Agency of the City had long-term liabilities from Revenue Bonds
in the amount of $9,615,000. The majority of these funds were used for purchasing property and building and
furnishing a new City Hall facility which was completed in 2009. The cost of the building is approximately $11,964,000.

10
MANAGEMENT’S DISCUSSION AND ANALYSIS

The Hotel/Motel Tax Fund is used to promote tourism in the City. The Fund is used to account for proceeds from the
City’s Hotel/Motel tax. The City is required to pay Henry County Chamber of Commerce 43.75% of all payments. The
total fund balances on December 31, 2021, for this fund amounted to $1,059,221.

The City has a Perpetual Care Permanent Fund which is for the upkeep of the City cemetery. A donation of $5,000
was made with only the investment earnings to be used for cemetery upkeep purposes. Currently, the City has not
used any of these proceeds.

Proprietary funds. The City’s proprietary funds provide the same type of information found in the government-wide
financial statements but in more detail.

Unrestricted net position of the proprietary funds at the end of the year were $5,252,432 of which the Water and Sewer
Fund had $2,860,014 (54.4%) and the Solid Waste Fund had $1,253,003 (23.8%). Other factors concerning the
finances of proprietary funds have already been addressed in the discussion of the City’s business-type activities.

General Fund Budgetary Highlights

The original budget for the City’s General Fund for 2021 was $12,590,750. There was a $677,308 difference between
the net change in fund balance from the original budget.

Capital Assets and Debt Administration

Capital assets. The City’s investment in capital assets for its governmental and business-type activities on
December 31, 2021, amounts to $88,569,187 (net of accumulated depreciation). This investment in capital assets
includes land, buildings, improvements, automobiles and equipment, sidewalks, bridges, and roads.

Major capital asset events during the current fiscal year include the following:

 $297,008 for Public Works Department Vehicles and Equipment.
 $26,590 for WTR/SWR SCADA Improvements – SPLOST III.
 $972,671 for Public Works Facility Construction – SPLOST IV.
 $197,950 for Amphitheater Road Paving Projects Design – SPLOST IV.
 $53,096 for the Cultural Art Center Design.
 $3,443,319 Amphitheater Construction.
 $328,655 for WWTP Improvements Phrase I & II.
 $17,356 for Watershed Monitoring.
 $206,178 for the Water Department Vehicles and Equipment.
 $194,691 for the Sewer Department Vehicles and Equipment.
 $56,555 for Storm Water Improvements.
 $50,000 for the Merle Manders Improvements.

Additional information on the City’s capital assets can be found in Note 6.

11
MANAGEMENT’S DISCUSSION AND ANALYSIS

Long-term debt. At the end of the current fiscal year, the City had $36,890,013 in outstanding debt consisting of the
following:
Balance
Governmental Activities
Revenue Bonds $ 35,420,000
Accrued Compensated Absences 146,737
Net Pension Liability 86,699

Business-Type Activities
GEFA Notes Payable 1,120,169
Accrued Compensated Absences 61,918

Net Pension Liability 54,490

TOTAL $ 36,890,013

The City’s total debt increased by $21,979,223. Additional information on the City’s long-term debt can be found in
Note 7.

State statutes limit the amount of general obligation debt a governmental entity may issue to 10% of its total assessed
valuation. The current debt limitation for the City is $95,638,341, which is in excess of the City’s outstanding general
obligation debt.

Economic Factors and Next Year’s Budgets and Rates

 The estimated unemployment rate for the City is currently 3.8%, which is slightly below the state and the
national rates.
 Cost of Living indices in the region compare favorably to national indices.
 Occupational Taxes (Business Licenses) were up from 2021 due to the economy rebound. These are based
on gross receipts.
 Sales tax receipts have been raising in recent months.
 During 2021 and going forward, the City will continue to do its best to secure additional funding sources, such
as fees, grants and private participation, to continue to construct roads and capital projects and purchase and
improve capital items.

All of these factors were considered in preparing the City’s budget for Fiscal Year 2022.

12
MANAGEMENT’S DISCUSSION AND ANALYSIS

Requests for Information

This financial report is designed to provide a general overview of the City of Stockbridge’s finances, comply with
finance-related laws and regulations, and demonstrate the City’s commitment to public accountability. Questions
concerning this report or requests for additional information can be obtained by contacting the City at (770) 389-7900
or at the following address:

City of Stockbridge
Finance Department
4640 North Henry Boulevard
Stockbridge, Georgia 30281

13
BASIC FINANCIAL STATEMENTS
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF NET POSITION
DECEMBER 31, 2021

Primary Government
Governmental Business-type
Activities Activities Total
ASSETS
Cash and cash equivalents $ 48,133,602 $ 7,016,336 $ 55,149,938
Investments 12,284 58,000 70,284
Taxes receivable 2,501,188 - 2,501,188
Accounts receivable, net of allowances 23,420 714,299 737,719
Due from other governments 89,093 30,096 119,189
Inventories - 103,343 103,343
Prepaid expenses 108,873 75,465 184,338
Assets held for resale 2,197,032 - 2,197,032
Capital assets, non-depreciable 15,871,821 7,263,547 23,135,368
Capital assets, depreciable,
net of accumulated depreciation 50,068,114 15,365,705 65,433,819
Total assets 119,005,427 30,626,791 149,632,218

DEFERRED OUTFLOWS OF RESOURCES
Pension 415,829 261,346 677,175
Total deferred outflows of resources 415,829 261,346 677,175

LIABILITIES
Accounts payable 1,338,550 341,948 1,680,498
Retainage payable 235,708 50,000 285,708
Accrued interest expense 400,328 2,920 403,248
Other accrued expenses 71,273 22,366 93,639
Customer deposits - 116,395 116,395
Compensated absences due within one year 29,347 12,384 41,731
Compensated absences due in more than one year 117,390 49,534 166,924
Unearned revenue 5,284,373 1,694,187 6,978,560
Bonds payable due within one year 3,465,000 - 3,465,000
Bonds payable due in more than one year 31,955,000 - 31,955,000
Notes payable due within one year - 93,480 93,480
Notes payable due in more than one year - 1,026,689 1,026,689
Net pension liability due in more than one year 86,699 54,490 141,189
Total liabilities 42,983,668 3,464,393 46,448,061

DEFERRED INFLOWS OF RESOURCES
Pension 1,133,230 712,229 1,845,459
Total deferred inflows of resources 1,133,230 712,229 1,845,459

NET POSITION
Net investment in capital assets 48,261,529 21,459,083 69,720,612
Restricted for capital projects 10,527,890 - 10,527,890
Restricted for tourism 1,059,221 - 1,059,221
Restricted for cemetery maintenance - non-expendable 5,000 - 5,000
Restricted for cemetery maintenance - expendable 6,950 - 6,950
Unrestricted 15,443,768 5,252,432 20,696,200
Total net position $ 75,304,358 $ 26,711,515 $ 102,015,873

The accompanying notes are an integral part of these financial statements.

14
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Primary government
Governmental activities:
General government $ 3,760,382 $ 1,382,633 $ - $ 3,979,937
Judicial 155,059 56,495 - 191,594
Public safety 345,410 - - 1,077,470
Public works 3,149,973 - - 4,164,288
Health and welfare 42,502 - - -
Culture and recreation 376,263 - - 331,741
Housing and development 1,972,305 - - 1,458,107
Interest on long-term debt 1,381,846 - - -
Total governmental activities 11,183,740 1,439,128 - 11,203,137

Business-type activities:
Water and sewer 4,370,327 3,949,637 - 455,214
Stormwater 628,728 1,042,072 - 108,443
Solid waste 1,658,235 1,785,974 - -
Amphitheater - 173,695 - -
Conference center 2,315,364 - - -
Community center 567,622 - - -
Total business-type activities 9,540,276 6,951,378 - 563,657
Total primary government $ 20,724,016 $ 8,390,506 $ - $ 11,766,794

General revenues:
Property taxes
Franchise taxes
Alcoholic beverage excise taxes
Business and occupation taxes
Insurance premium taxes
Hotel/motel taxes
Other taxes
Unrestricted investment earnings
Transfers
Total general revenues and transfers
Change in net position
Net position, beginning of year
Net position, end of year

The accompanying notes are an integral part of these financial statements.

15
Net (Expenses) Revenues and
Changes in Net Position

Governmental Business-type
Activities Activities Total

$ 1,602,188 $ - $ 1,602,188
93,030 - 93,030
732,060 - 732,060
1,014,315 - 1,014,315
(42,502) - (42,502)
(44,522) - (44,522)
(514,198) - (514,198)
(1,381,846) - (1,381,846)
1,458,525 - 1,458,525

- 34,524 34,524
- 521,787 521,787
- 127,739 127,739
- 173,695 173,695
- (2,315,364) (2,315,364)
- (567,622) (567,622)
- (2,025,241) (2,025,241)
1,458,525 (2,025,241) (566,716)

806,485 - 806,485
1,494,487 - 1,494,487
841,605 - 841,605
1,083,528 - 1,083,528
2,187,071 - 2,187,071
546,818 - 546,818
131,398 - 131,398
1,894 - 1,894
154,386 (154,386) -
7,247,672 (154,386) 7,093,286
8,706,197 (2,179,627) 6,526,570
66,598,161 28,891,142 95,489,303
$ 75,304,358 $ 26,711,515 $ 102,015,873

16
CITY OF STOCKBRIDGE, GEORGIA

BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2021

Other Total
General ARPA Public Facilities SPLOST V City-wide Capital Governmental Governmental
Fund Fund Authority Fund Projects Fund Funds Funds
ASSETS
Cash and cash equivalents $ 13,447,842 $ 5,092,676 $ 18,092,822 $ 2,879,917 $ 562,851 $ 8,057,494 $ 48,133,602
Investments - - - - - 12,284 12,284
Taxes receivable 1,863,853 - - 596,409 - 40,926 2,501,188
Accounts receivable 20,920 - - - - 2,500 23,420
Due from other governments 89,093 - - - - - 89,093
Due from other funds - - 188,042 - - 188,042
Prepaid expenditures 101,683 - - - 7,190 - 108,873
Assets held for resale 2,197,032 - - - - - 2,197,032

Total assets $ 17,720,423 $ 5,092,676 $ 18,280,864 $ 3,476,326 $ 570,041 $ 8,113,204 $ 53,253,534

LIABILITIES, DEFERRED INFLOWS OF
LIABILITIES
Accounts payable $ 380,765 $ 798,292 $ - $ - $ 32,132 $ 127,361 $ 1,338,550
Retainage payable - - - - - 235,708 235,708
Accrued liabilities 71,273 - - - - - 71,273
Unearned revenue - occupational taxes 989,989 - - - - - 989,989
Unearned revenue - grants - 4,294,384 - - - - 4,294,384
Due to other funds 188,042 - - - - - 188,042

Total liabilities 1,630,069 5,092,676 - - 32,132 363,069 7,117,946

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - court fines 10,369 - - - - - 10,369
Unavailable revenue - rental income 5,700 - - - - - 5,700
Unavailable revenue - franchise taxes 31,269 - - - - - 31,269

Total deferred inflows of resources 47,338 - - - - - 47,338

FUND BALANCES
Fund balances
Non-spendable:
Prepaids 101,683 - - - - - 101,683
Permanent fund corpus - - - - - 5,000 5,000
Assets held for resale 2,197,032 - - - - - 2,197,032
Restricted for:
Capital projects - - 18,280,864 3,476,326 537,909 6,325,613 28,620,712
Tourism - - - - - 1,059,221 1,059,221
Cemetery maintenance - - - - - 6,950 6,950
Assigned for:
Purchases on order 7,975,208 - - - - - 7,975,208
Capital projects - - - - - 353,351 353,351
Unassigned 5,769,093 - - - - - 5,769,093

Total fund balances 16,043,016 - 18,280,864 3,476,326 537,909 7,750,135 46,088,250

Total liabilities, deferred inflows
of resources and fund balances $ 17,720,423 $ 5,092,676 $ 18,280,864 $ 3,476,326 $ 570,041 $ 8,113,204

Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds. 65,939,935
Other long-term assets are not available to pay for current period expenditures
and, therefore, are deferred in the funds. 47,338
The net pension liability and related deferred outflows and inflows of resources
are not financial resources and, therefore, are not reported in the governmental
funds. (804,100)
Long-term liabilities are not due and payable in the current period and, therefore,
are not reported in the funds. (35,967,065)
Net position of governmental activities $ 75,304,358

The accompanying notes are an integral part of these financial statements.

17
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Other Total
General ARPA Public Facilities SPLOST V City-wide Capital Governmental Governmental
Fund Fund Authority Fund Projects Fund Funds Funds
Revenues
Taxes $ 6,527,594 $ - $ - $ - $ - $ 546,818 $ 7,074,412
Licenses and permits 667,913 - - - - - 667,913
Intergovernmental 6,202,147 1,289,236 - 3,476,312 - - 10,967,695
Fines and forfeitures 56,495 - - - - - 56,495
Charges for services 168,441 - - - - - 168,441
Impact fees - - - - - 234,829 234,829
Interest income 1,894 - - 14 - 599 2,507
Other revenues 546,279 - - - - - 546,279
Total revenues 14,170,763 1,289,236 - 3,476,326 - 782,246 19,718,571
Expenditures
Current:
General government 4,462,506 - - 50 - - 4,462,556
Judicial 212,568 - - - - - 212,568
Public safety 380,252 745,936 - - - - 1,126,188
Public works and parks 3,526,873 - - - - 3,187 3,530,060
Health and welfare - - - - - 42,502 42,502
Culture and recreation 365,855 - - - - 365,855
Housing and development 1,638,045 - - - - 336,248 1,974,293
Capital outlay:
General government - - - - - 51,892 51,892
Public works - 543,300 - - 584,893 1,202,740 2,330,933
Culture and recreation - - - - 5,983,279 974,026 6,957,305
Debt service:
Principal - - - - - 745,000 745,000
Interest - - 184,039 - - 460,337 644,376
Bond issuance costs - - 536,098 - - - 536,098
Total expenditures 10,586,099 1,289,236 720,137 50 6,568,172 3,815,932 22,979,626

Excess (deficiency) of
revenues over (under)
expenditures 3,584,664 - (720,137) 3,476,276 (6,568,172) (3,033,686) (3,261,055)

Other financing sources (uses)
Proceeds from sale of assets 134,566 - - - - - 134,566
Proceeds from bonds - - 25,805,000 - - - 25,805,000
Transfers in 697,019 - 50,320 50 10,489,862 1,251,026 12,488,277
Transfers out (5,374,899) - (6,854,319) - - (104,673) (12,333,891)
Total other financing
sources (uses) (4,543,314) - 19,001,001 50 10,489,862 1,146,353 26,093,952

Net change in
fund balances (958,650) - 18,280,864 3,476,326 3,921,690 (1,887,333) 22,832,897

Fund balances,
beginning of year 17,001,666 - - - (3,383,781) 9,637,468 23,255,353

Fund balances,
end of year $ 16,043,016 $ - $ 18,280,864 $ 3,476,326 $ 537,909 $ 7,750,135 $ 46,088,250

The accompanying notes are an integral part of these financial statements.

18
CITY OF STOCKBRIDGE, GEORGIA

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ 22,832,897

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the
cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.
This is the amount by which capital outlay exceeded depreciation expense in the current period. 10,840,435

The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and
donations) is to decrease net position. (11,423)

Revenues in the statement of activities that do not provide current financial resources are not reported
as revenues in the funds. 16,980

The issuance of long-term debt provides current financial resources to governmental funds, while the
repayment of the principal of long-term debt consumes the current financial resources of governmental
funds. Neither transaction, however, has any effect on net position. (25,060,000)

Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds. 87,308

Changes in net position - governmental activities $ 8,706,197

The accompanying notes are an integral part of these financial statements.

19
CITY OF STOCKBRIDGE, GEORGIA

GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Budget Variance With
Original Final Actual Final Budget
Revenues
Other taxes $ 6,145,026 $ 6,145,026 $ 6,527,594 $ 382,568
Licenses and permits 1,132,442 1,132,442 667,913 (464,529)
Intergovernmental 4,749,759 4,749,759 6,202,147 1,452,388
Fines and forfeitures 31,973 31,973 56,495 24,522
Charges for services 87,801 87,801 168,441 80,640
Contributions 10,700 10,700 - (10,700)
Interest income 27,000 27,000 1,894 (25,106)
Other revenues 406,049 406,049 546,279 140,230
Total revenues 12,590,750 12,590,750 14,170,763 1,580,013
Expenditures
Current
General government:
Mayor and council 367,359 367,359 302,067 65,292
Executive 516,233 516,233 448,647 67,586
City manager 551,888 551,888 456,495 95,393
Financial administration 1,412,932 1,416,094 1,449,144 (33,050)
Business services 190,710 190,710 162,329 28,381
Data processing 500,626 539,848 407,722 132,126
Building and plant 884,420 884,420 815,106 69,314
Human resources 460,629 457,467 420,996 36,471
Total general government 4,884,797 4,924,019 4,462,506 461,513
Judicial:
Municipal court 246,796 246,796 212,568 34,228
Public safety:
Police administration 275,000 306,000 380,252 (74,252)
Public works:
Public works 3,287,809 3,287,809 3,325,719 (37,910)
Parks 290,600 290,600 201,154 89,446
Total public works 3,578,409 3,578,409 3,526,873 51,536
Culture and recrecation:
Community Center 685,019 720,016 357,776 362,240
Conference Center 8,000 8,000 8,079 (79)
Total culture and recreation 693,019 728,016 365,855 362,161

Housing and development:
Code enforcement 287,792 287,792 201,956 85,836
Main street 219,768 219,280 191,275 28,005
Planning and zoning 751,283 751,771 590,355 161,416
Permitting development 659,821 659,821 513,097 146,724
City events 204,500 204,500 141,362 63,138
Total housing and development 2,123,164 2,123,164 1,638,045 485,119
Total expenditures 11,801,185 11,906,404 10,586,099 1,320,305
Excess of revenues over
expenditures 789,565 684,346 3,584,664 2,900,318
Other financing sources (uses)
Proceeds from sale of assets 13,398 13,398 134,566 121,168
Transfers in 120,000 120,000 697,019 577,019
Transfers out (1,600,271) (1,600,271) (5,374,899) (3,774,628)
Total other financing (uses), net (1,466,873) (1,466,873) (4,543,314) (3,076,441)
Net change in fund balances (677,308) (782,527) (958,650) (176,123)
Fund balances, beginning of year 17,001,666 17,001,666 17,001,666 -
Fund balances, end of year $ 16,324,358 $ 16,219,139 $ 16,043,016 $ (176,123)

The accompanying notes are an integral part of these financial statements.

20
CITY OF STOCKBRIDGE, GEORGIA

ARPA FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Budget Variance With
Original Final Actual Final Budget
Revenues
Intergovernmental $ - $ 5,583,620 $ 1,289,236 $ (4,294,384)
Total revenues - 5,583,620 1,289,236 (4,294,384)

Expenditures
Current:
Public safety - 3,151,960 745,936 2,406,024
Capital outlay:
Public works - 1,010,350 543,300 467,050
Total expenditures - 4,162,310 1,289,236 2,873,074

Net change in fund balances - 1,421,310 - (1,421,310)

Fund balances, beginning of year - - - -

Fund balances, end of year $ - $ 1,421,310 $ - $ (1,421,310)

The accompanying notes are an integral part of these financial statements.

21
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2021

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Total
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ 2,815,931 $ 3,029,515 $ 1,170,890 $ 7,016,336
Investments 58,000 - - 58,000
Accounts receivable, net of allowances 438,270 65,983 210,046 714,299
Due from other governments 11,659 11,496 6,941 30,096
Inventories 103,343 - - 103,343
Prepaid expenses 73,503 744 1,218 75,465
Total current assets 3,500,706 3,107,738 1,389,095 7,997,539
NON-CURRENT ASSETS
Capital assets:
Capital assets, non-depreciable 6,512,537 - 751,010 7,263,547
Capital assets, depreciable, net
of accumulated depreciation 14,462,645 79,826 823,234 15,365,705
Total capital assets 20,975,182 79,826 1,574,244 22,629,252

Total non-current assets 20,975,182 79,826 1,574,244 22,629,252

Total assets 24,475,888 3,187,564 2,963,339 30,626,791
DEFERRED OUTFLOWS OF RESOURCES
Pension 151,174 10,056 100,116 261,346
Total deferred outflows of resources 151,174 10,056 100,116 261,346
LIABILITIES
CURRENT LIABILITIES
Accounts payable 169,938 138,729 33,281 341,948
Retainage payable 50,000 - - 50,000
Accrued liabilities 17,542 797 4,027 22,366
Unearned revenue - 1,694,187 - 1,694,187
Notes payable, current portion 93,480 - - 93,480
Compensated absences due within one year 8,314 315 3,755 12,384
Customer deposits 116,395 - - 116,395
Accrued interest 2,920 2,920
Total current liabilities 458,589 1,834,028 41,063 2,333,680
NON-CURRENT LIABILITIES
Compensated absences due in more
than one year 33,254 1,260 15,020 49,534
Net pension liability 31,519 2,097 20,874 54,490
Notes payable, long-term portion 1,026,689 - - 1,026,689
Total non-current liabilities 1,091,462 3,357 35,894 1,130,713
Total liabilities 1,550,051 1,837,385 76,957 3,464,393
DEFERRED INFLOWS OF RESOURCES
Pension 411,984 27,406 272,839 712,229
Total deferred inflows of resources 411,984 27,406 272,839 712,229
NET POSITION
Net investment in capital assets 19,805,013 79,826 1,574,244 21,459,083
Unrestricted 2,860,014 1,253,003 1,139,415 5,252,432
Total net position $ 22,665,027 $ 1,332,829 $ 2,713,659 $ 26,711,515

The accompanying notes are an integral part of these financial statements.
22
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Total
OPERATING REVENUES
Charges for services:
Water sales $ 2,095,952 $ - $ - $ 2,095,952
Sewer sales 1,779,325 - - 1,779,325
Ticket sales - - 155,863 155,863
Concession sales - - 17,832 17,832
Stormwater fees - - 1,042,072 1,042,072
Sanitation charges - 1,682,080 - 1,682,080
Rentals - 103,894 - 103,894
Other fees and charges 74,360 - - 74,360
Total operating revenues 3,949,637 1,785,974 1,215,767 6,951,378

OPERATING EXPENSES
Personal services and
employee benefits 1,502,548 75,359 457,016 2,034,923
Contracted services 660,324 1,559,246 46,837 2,266,407
Supplies 1,095,136 5,182 20,792 1,121,110
Repairs and maintenance 34,127 - 25,589 59,716
Bad debt expense 16,668 - - 16,668
Depreciation 808,314 18,448 196,938 1,023,700
Impact Fees 219,450 - - 219,450
Total operating expenses 4,336,567 1,658,235 747,172 6,741,974

Operating income (loss) (386,930) 127,739 468,595 209,404

NON-OPERATING REVENUE (EXPENSE)
Loss on disposal of assets - - (2,764,542) (2,764,542)
Interest expense (33,760) - - (33,760)
Total non-operating
revenues, net (33,760) - (2,764,542) (2,798,302)

Income (loss) before capital
contributions and transfers (420,690) 127,739 (2,295,947) (2,588,898)

CAPITAL CONTRIBUTIONS 455,214 - 108,443 563,657

TRANSFERS IN - - 542,633 542,633
TRANSFERS OUT - - (697,019) (697,019)

Change in net position 34,524 127,739 (2,341,890) (2,179,627)

NET POSITION, beginning of year 22,630,503 1,205,090 5,055,549 28,891,142

NET POSITION, end of year $ 22,665,027 $ 1,332,829 $ 2,713,659 $ 26,711,515

The accompanying notes are an integral part of these financial statements.

23
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Totals
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers $ 4,012,230 $ 1,835,604 $ 1,217,425 $ 7,065,259
Payments to suppliers and
service providers (2,058,282) (1,552,891) (119,888) (3,731,061)
Payments to employees (1,726,636) (88,013) (471,392) (2,286,041)

Net cash provided by
operating activities 227,312 194,700 626,145 1,048,157

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Transfers to other funds - - (154,386) (154,386)

Net cash used in
non-capital financing activities - - (154,386) (154,386)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Purchase of property and
equipment (881,091) - (223,539) (1,104,630)
Principal payments on notes payable (93,480) - - (93,480)
Interest paid (33,760) - - (33,760)

Net cash used in
capital and related financing
activities (1,008,331) - (223,539) (1,231,870)

Increase (decrease) in cash and cash equivalents (781,019) 194,700 248,220 (338,099)

Cash and cash equivalents:

Beginning of year 3,596,950 2,834,815 922,670 7,354,435

End of year $ 2,815,931 $ 3,029,515 $ 1,170,890 $ 7,016,336

(Continued)

24
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Total

RECONCILIATION OF OPERATING
INCOME (LOSS) TO NET CASH
PROVIDED BY (USED IN)
OPERATING ACTIVITIES
Operating income (loss) $ (386,930) $ 127,739 $ 468,595 $ 209,404
Adjustments to reconcile operating
income (loss) to net cash provided
by operating activities:
Depreciation 808,314 18,448 196,938 1,023,700
(Increase) decrease in accounts receivable 58,615 11,744 (3,383) 66,976
Decrease in inventories 16,596 - - 16,596
(Increase) decrease in due from other governments 9,203 (817) 5,041 13,427
Decrease in deferred
outflows of resources - pension 173,293 25,014 105,962 304,269
(Decrease) in customer deposits (5,225) - (2,200) (7,425)
Decrease in prepaid expenses 6,849 - 1,080 7,929
(Decrease) in accrued liabilities (9,604) (1,042) (25,460) (36,106)
Increase (decrease) in accounts payable (158,322) 11,537 (25,550) (172,335)
(Decrease) in retainage payable (117,150) - - (117,150)
Increase in unearned revenue - 38,703 - 38,703
Increase in deferred inflows
of resources - pension 361,763 21,978 240,942 624,683

Net cash provided by
operating activities $ 227,312 $ 194,700 $ 626,145 $ 1,048,157

NON-CASH CAPITAL AND RELATED
FINANCING ACTIVITIES
Contributions of capital assets $ 455,214 $ - $ 108,443 $ 563,657

The accompanying notes are an integral part of these financial statements.

25
CITY OF STOCKBRIDGE, GEORGIA

NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the City of Stockbridge, Georgia (the “City”) have been prepared in
conformity with accounting principles generally accepted in the United States of America (“GAAP”) as
applied to governments. The Governmental Accounting Standards Board (“GASB”) is the accepted
standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the City's accounting policies are described below.

A. Reporting Entity

The City was incorporated in 1920 and is located in the northern part of Henry County about 18 miles
south of Atlanta. The City provides a full range of services to approximately 26,000 residents. These
services are provided in whole by the City or through contractual agreements with Henry County.
These services include police services, community development, highways and streets, water and
sewer, sanitation, parks, public improvements, planning and zoning, and general administrative
services.

In 2013, the City adopted the provisions of GASB Statement No. 61, The Financial Reporting Entity:
Omnibus – an amendment to GASB Nos. 14 and 34, which defines the reporting entity for determining
which potential component units should be included in the primary government’s financial statements.
Inclusion is based on financial accountability or the fact that exclusion would make the financial
statements misleading or incomplete. The criteria for determining financial accountability includes
appointing a voting majority of an organization’s governing body and: 1) the ability of the City to
impose its will on that organization, or 2) the potential for the organization to provide specific financial
benefits or to impose specific financial burdens on the City. In addition to the above criteria, GASB
Statement No. 61 added that if the primary government is expected to repay substantially all of the
component unit’s debt, then the component unit should be blended.

Blended Component Units - Blended component units, although legally separate entities, are, in
substance, part of the government’s operations.

The City of Stockbridge Urban Redevelopment Agency (the “URA”) was created by the City’s elected
officials to provide for the issuance of bonds to finance the construction of the Town Center facilities
including City Hall. The City Council appoints the majority of the URA board members and the URA’s
debt is expected to be repaid almost entirely from the resources of the City. Although legally separate,
the URA is blended as a governmental fund into the primary government. Separate financial
statements for the URA are not issued.

26
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

B. Government-wide and Fund Financial Statements

The City of Stockbridge Public Facilities Authority (the “PFA”) was created by the City’s elected
officials to provide for the issuance of bonds to finance the construction of the Amphitheater and
Cultural Arts Center, to fund the Trails Project, and to fund purchase of police equipment. The City
Council appoints the majority of the PFA board members and the PFA’s debt is expected to be repaid
almost entirely from the resources of the City. Although legally separate, the PFA is blended as a
governmental fund into the primary government. Separate financial statements for the PFA are not
issued.

The City of Stockbridge Downtown Development Authority (the “DDA”) exists to encourage growth
and redevelopment of the Stockbridge, Georgia central business district. The City Council appoints
the majority of the DDA board members and the DDA’s debt is expected to be repaid almost entirely
from the resources of the City. Although legally separate, the DDA is blended as a nonmajor
governmental fund into the primary government. Separate financial statements for the DDA are not
issued.

The government-wide financial statements (i.e., the statement of net position and the statement of
activities) report information on all of the non-fiduciary activities of the government. For the most part,
the effect of interfund activity has been removed from these statements. Governmental activities,
which normally are supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function
or segment are offset by program revenues. Direct expenses are those that are clearly identifiable
with a specific function or segment. Program revenues include: 1) charges to those who purchase,
use, or directly benefit from goods, services, or privileges provided by a given function or segment,
and 2) grants and contributions that are restricted to meeting the operational or capital requirements
of a particular function or segment. Taxes and other items not properly included among program
revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financial statements.

27
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Measurement Focus, Basis of Accounting and Basis of Presentation

The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues
are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of the related cash flows. Property taxes are recognized as revenues in the year for which they
are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon
as they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period. For this purpose, the City considers revenues to be available if
they are collected within 60 days of the end of the current fiscal period. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service
expenditures, as well as expenditures related to compensated absences and claims and judgments,
are recorded only when payment is due.

Intergovernmental grants and investment income associated with the current fiscal period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal
period. All other revenue items are considered to be measurable and available only when cash is
received by the City.

Substantially all governmental fund revenues are accrued. In applying GASB Statement No. 33 to
grant revenues, the provider recognizes liabilities and expenses and the recipient recognizes
receivables and revenues when the applicable eligibility requirements, including time requirements,
are met. Resources transmitted before the eligibility requirements are met, are reported as advances
by the provider and unearned revenue by the recipient.

The format of the fund financial statements has been modified by GASB Statement No. 34. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financial statements. GASB Statement No. 34 also requires, as required supplementary
information, the Management’s Discussion and Analysis (“MD&A”) which includes an analytical
overview of the City’s financial activity.

28
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)

The City reports the following major governmental funds:

The General Fund is the City’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.

The American Rescue Plan Act (“ARPA”) Fund is used for accounting for the financial resources
provided and subsequently expended from the ARPA grant received from the federal government.

The Public Facilities Authority accounts for capital expenditures. Funding is provided by bonds
issued in fiscal year 2021.

The Special Purpose Local Option Sales (“SPLOST”) V Fund accounts for capital expenditures.
Funding is provided by special purpose sales taxes, which are collected by Henry County and remitted
to the City through an intergovernmental agreement.

The City-wide Capital Projects Fund accounts for major capital projects that are paid out of the
General Fund.

The City reports the following major proprietary funds:

The Water and Sewer Fund accounts for the operation of the water and sewerage system including
all revenues from sources applicable to these operations and all expenses of the operation.

The Solid Waste Fund accounts for revenues generated from the charges for sanitation and recycling
services provided to the residential and commercial users of the City.

As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the City’s water and sewer
function and the other functions of the government. Elimination of these charges would distort the
direct costs reported for the various functions concerned.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods
in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues
of the enterprise funds are charges for goods and services provided. Operating expenses of the
enterprise funds include the cost of these goods and services, administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as
non-operating revenues and expenses.

29
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)

When both restricted and unrestricted resources are available for use, it is the City’s policy to use
restricted resources first, then unrestricted resources as they are needed.

D. Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure
of contingent assets and liabilities at the date of the financial statements, and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those
estimates.

E. Cash and Investments

Cash includes amounts in demand deposits as well as short-term investments with a maturity date
within three months of the date acquired by the City. For purposes of the statement of cash flows, the
enterprise funds consider all highly liquid investments (including restricted assets) with a maturity date
of three months or less when purchased to be cash equivalents.

The City’s investments consist of certificates of deposit with a maturity date greater than three months
from the date of purchase. For reporting purposes, all investments are recorded at fair value.

State statutes authorize the City to invest in: obligations of the United States, the State of Georgia
and other political subdivisions of the State of Georgia, and other states; prime bankers’ acceptances;
repurchase agreements; and the Georgia Fund 1.

The City’s policy is to hold investments to maturity.

In applying GASB Statement No. 72, the City utilized the following methods and assumptions as of
December 31, 2021:

1. Fair value is based on quoted market prices as of the valuation date;
2. The investment portfolio did not hold investments in any of the following: a) items required to
be reported at amortized costs; b) items subject to involuntary participation in an external
pool; and c) items associated with a fund other than the fund to which the income is assigned.

30
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

F. Inventories

Inventories are valued at cost, which approximates market, using the first in/first out (“FIFO”) method.
The consumption method is used to account for inventories. Under the consumption method,
inventory items are recognized as expenditures when used.

G. Prepaid Expenditures/Expenses

Prepaid items are accounted for using the consumption method. A prepaid item is recognized when
a cash expenditure/expense is made for goods or services that were purchased for consumption, but
not consumed as of December 31, 2021.

H. Restricted Assets

Certain proceeds from the Urban Redevelopment Authority (“URA”) Fund’s debt issues are classified
as restricted assets on the balance sheet because they are maintained in separate bank accounts
and their use is limited by applicable debt covenants.

I. Deferred Outflows/Inflows

In addition to assets, the statement of net position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element represents a consumption
of net position that applies to a future period(s) and so will not be recognized as an outflow of
resources (expense/expenditure) until then. The City has four items that qualify for reporting in this
category. These four items relate to the City’s defined benefit pension plan. The pension assumption
changes, experience differences, investment differences, and the contributions made subsequent to
the measurement date are deferred and recognized as pension expense in future years.

In addition to liabilities, the statement of net position and/or the governmental funds balance sheet
will sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of fund balance/net position that applies to a future
period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City
has three items that qualify for reporting in this category. The first item, unavailable revenue, arises
only under the modified accrual basis of accounting, and is reported only in the governmental funds
balance sheet. The governmental funds report unavailable revenue for court fines, rental income,
and franchise taxes levied, and these amounts are deferred and will be recognized as an inflow of
resources in the period in which the amounts become available. The other two items relate to the
City’s defined benefit pension plan and are reported in the government-wide statement of net position.
The pension experience differences and pension investment earnings difference represent future
acquisitions of net position and, accordingly, are reported as deferred inflows of resources.

31
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

J. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary net
position of the City of Stockbridge Retirement Plan (the “Plan”) and additions to/deductions from the
Plan's fiduciary net position have been determined on the same basis as they are reported by the
Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized
when due and payable in accordance with the benefit terms. Investments are reported at fair value.

K. Capital Assets

General capital assets are capital assets which are associated with and generally arise from
governmental activities. They generally result from expenditures in governmental funds. General
capital assets are reported in the governmental activities column of the government-wide statement
of net position but are not reported in the fund financial statements. Capital assets utilized by the
proprietary funds are reported both in the business-type activities column of the government-wide
statement of net position and in respective funds.

Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical
cost or estimated historical cost. Contributed assets are reported at acquisition value. Additions,
improvements and other capital outlays that significantly extend the useful life of an asset are
capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Interest
incurred during the construction phase of capital assets of business-type activities is included as part
of the capitalized value of assets constructed. Depreciation on all assets is provided on the straight-
line basis over the following estimated useful lives:

Asset Years
Building and improvements 30 – 50
Improvements other than buildings 25 – 50
Furniture and fixtures 10 – 20
Vehicles 5 – 10
Machinery and equipment 5 – 10
Infrastructure 40 – 50

The City only reports infrastructure assets purchased subsequent to December 31, 2003.

32
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

L. Compensated Absences

In 2017, the City switched from using a Paid Time Off (“PTO”) system to a compensated absences
system. Under the compensated absences system, the City accrues accumulated unpaid vacation
and sick benefits. Annual leave will be paid to employees upon separation from service when earned
(or estimated to be earned) by the employee. The non-current portion (the amount estimated to be
used in subsequent fiscal years) for governmental funds is maintained separately and represents a
reconciling item between the fund and government-wide presentations. In accordance with the
provisions of GASB Statement No. 16, Accounting for Compensated Absences, no liability is recorded
for non-vesting accumulating rights to receive sick pay benefits.

M. Accrued Liabilities and Long-Term Obligations

All payables, accrued liabilities, and long-term obligations are reported in the government-wide
financial statements. All payables, accrued liabilities, and long-term obligations payable from
proprietary funds are reported on the proprietary fund financial statements.

In general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely
manner and in full from current financial resources and are reported as obligations of the funds.
However, claims and judgments and compensated absences that will be paid from governmental
funds are reported as liabilities in the fund financial statements only to the extent that they are due for
payment during the current year. Long-term loans are recognized as a liability on the governmental
fund financial statements when due.

N. Interfund Activity

Interfund activity is reported as either loans, services provided, reimbursements or transfers. Loans
are reported as interfund receivables and payables as appropriate and are subject to elimination upon
consolidation. Services provided, deemed to be market or near market rates, are treated as revenues
and expenditures/expenses and are not eliminated in the process of consolidation. Reimbursements
are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost
as a reimbursement. All other interfund transactions are treated as transfers. Transfers between
governmental funds are netted as part of the reconciliation to the government-wide financial
statements. As a general rule, the effect of interfund activity has been eliminated from the
government-wide financial statements.

33
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

O. Budgets and Budgetary Accounting

The City adopts an annual budget for all of the City’s funds and is required by state law to adopt
annual budgets for the General Fund and all special revenue funds,(i.e., Hotel/Motel Tax Fund and
CARES ACT Fund). Public hearings are conducted to obtain taxpayer comments. The operating
budget includes proposed expenditures and the means of financing them. The budget is legally
enacted by the passage of an ordinance. Any revisions that alter the total expenditures of any
department must be approved by City Council. Formal budgetary integration is employed as a
management control device during the year.

Governmental fund type budgets are adopted on a basis consistent with GAAP at the legal level of
budgetary control which is the department level. Expenditures may not exceed the appropriations
within a fund. Budgets, as reported in the financial statements, are as amended in December 2021.
All annual appropriations lapse at year-end.

For the year ended December 31, 2021, the following General Fund departments had actual
expenditures in excess of budgeted amounts: Financial administration ($43,101), Police
administration ($74,531), Public works ($62,626), and Conference Center ($79). These over
expenditures were covered by under expenditures in other departments.

P. Fund Equity

Fund equity at the governmental fund financial reporting level is classified as “fund balance”. Fund
equity for all other reporting is classified as “net position”.

Fund Balance – Generally, fund balance represents the difference between the assets and deferred
outflows, and liabilities and deferred inflows under the current financial resources measurement focus
of accounting. In the fund financial statements, governmental funds report fund balance
classifications that comprise a hierarchy based primarily on the extent to which the City is bound to
honor constraints on the specific purposes for which amounts in those funds can be spent. Fund
balances are classified as follows:

 Nonspendable – Fund balances are reported as nonspendable when amounts cannot be
spent because they are either: a) not in spendable form (i.e., items that are not expected to be
converted to cash), or b) legally or contractually required to be maintained intact.

 Restricted – Fund balances are reported as restricted when there are limitations imposed on
their use either through the enabling legislation adopted by the City or through external
restrictions imposed by creditors, grantors, or laws or regulations of other governments.

34
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

P. Fund Equity (Continued)

Fund Balances (Continued) –

 Committed – Fund balances are reported as committed when they can be used only for
specific purposes pursuant to constraints imposed by formal action of the City Council. The
action to commit funds must occur prior to fiscal year-end, to report such commitments in the
balance sheet of the respective period, even though the amount may be determined
subsequent to fiscal year-end. Only the City Council may modify or remove the commitment.

 Assigned – Fund balances are reported as assigned when amounts are constrained by the
City’s intent to be used for specific purposes, but are neither restricted nor committed. Through
resolution, the City Council has authorized the Treasurer and his designee to assign fund
balances. Assignments may occur subsequent to fiscal year-end.

 Unassigned – Fund balances are reported as unassigned when the balances do not meet
any of the above criterion. The City reports positive unassigned fund balances only in the
General Fund. All funds may report negative unassigned fund balances.

Flow Assumptions – When both restricted and unrestricted amounts of fund balances are available
for use for expenditures incurred, it is the City’s policy to use restricted amounts first and then
unrestricted amounts as they are needed. For unrestricted amounts of fund balances, it is the City’s
policy to use fund balances in the following order: 1) committed; 2) assigned; and 3) unassigned.

Net Position – Net position represents the difference between assets and deferred outflows, and
liabilities and deferred inflows in reporting which utilizes the economic resources measurement focus.
Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced
by the outstanding balances of any borrowing used (i.e., the amount that the City has spent) for the
acquisition, construction or improvement of those assets. Net position is reported as restricted when
there are limitations imposed on their use either through constitutional provisions or enabling
legislation or through external restrictions imposed by creditors, grantors, or laws or regulations of
other governments.

The City applies restricted resources first when an expense is incurred for purposes for which both
restricted and unrestricted net position is available.

35
NOTES TO FINANCIAL STATEMENTS

NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND
FUND FINANCIAL STATEMENTS

A. Explanation of Certain Differences between the Governmental Fund
Balance Sheet and the Government-wide Statement of Net Position

The governmental fund balance sheet includes a reconciliation between fund balances – total
governmental funds and net position – governmental activities as reported in the government-wide
statement of net position. One element of that reconciliation explains that “Long-term liabilities are
not due and payable in the current period and, therefore, are not reported in the funds.” The details
of this difference are as follows:

Accrued interest payable $ (400,328)
Compensated absences payable (146,737)
Bonds payable (35,420,000)
Net adjustment to reduce fund balances - total governmental funds
to arrive at net position - governmental activities $ (35,967,065)

B. Explanation of Certain Differences between the Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
and the Government-wide Statement of Activities

The governmental fund statement of revenues, expenditures and changes in fund balances includes
a reconciliation between net changes in fund balances – total governmental funds and changes in net
position of governmental activities as reported in the government-wide statement of activities. One
element of that reconciliation explains that “Governmental funds report capital outlays as
expenditures. However, in the statement of activities, the cost of those assets is allocated over their
useful lives and reported as depreciation expense.” The details of this difference are as follows:

Capital outlay $ 9,859,708
Depreciation expense (1,783,812)
Transfer of capital assets to governmental activities 2,764,539

Net adjustment to increase net changes in fund balances - total
governmental funds to arrive at changes in net position of
governmental activities $ 10,840,435

36
NOTES TO FINANCIAL STATEMENTS

NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND
FUND FINANCIAL STATEMENTS (CONTINUED)

B. Explanation of Certain Differences between the Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
and the Government-wide Statement of Activities (Continued)

Another element of that reconciliation states that “the issuance of long-term debt provides current
financial resources to governmental funds, while the repayment of the principal of long-term debt
consumes the current financial resources of governmental funds. Neither transaction, however, has
any effect on net position.” The details of this difference are as follows:

Bond issuance proceeds $ (25,805,000)
Principal payments: bonds payable 745,000

Net adjustment to decrease net changes in fund balances - total
governmental funds to arrive at changes in net position of
governmental activities $ (25,060,000)

Another element of that reconciliation states that “Some expenses reported in the statement of
activities do not require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds.” The details of this difference are as follows:

Compensated absences $ 23,892
Pension expense 264,788
Accrued interest (201,372)

Net adjustment to decrease net changes in fund balances - total
governmental funds to arrive at changes in net position of
governmental activities $ 87,308

NOTE 3. CASH AND INVESTMENTS

Credit Risk. State statutes authorize the City to invest in: obligations of the United States, the State
of Georgia and other political subdivisions of the State of Georgia, and other states; prime bankers'
acceptances; repurchase agreements; and Georgia Fund 1.

Interest Rate Risk. The City does not have a formal investment policy that limits investment
maturities as a means of managing its exposure to fair value losses arising from increasing interest
rates.

37
NOTES TO FINANCIAL STATEMENTS

NOTE 3. CASH AND INVESTMENTS (CONTINUED)

Custodial Credit Risk – Deposits. Custodial credit risk for deposits is the risk that, in the event of
the failure of a depository financial institution, a government will not be able to recover deposits or will
not be able to recover collateral securities that are in the possession of an outside party. State
statutes require all deposits and investments (other than federal or state government instruments) to
be collateralized by depository insurance, obligations of the U.S. government, or bonds of public
authorities, counties, or municipalities. As of December 31, 2021, all of the deposits for the City were
fully collateralized in accordance with the state statutes.

Fair Value Measurements. The City categorizes its fair value measurements within the fair value
hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the
fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level
2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.
Georgia Fund 1 is an investment pool which does not meet the criteria of GASB Statement No. 79
and is thus valued at fair value in accordance with GASB Statement No. 31. As a result, the City
does not disclose the investment in Georgia Fund 1 within the fair value hierarchy. Additionally, the
City’s certificates of deposit are nonnegotiable and, therefore, are not subject to fair value hierarchy.

Investments. The City’s financial policies authorize investment in any securities approved by the
State of Georgia for local governments. Authorized investments include certificates of deposit,
repurchase agreements, direct and agency obligations of the United States, obligations of the State
of Georgia, pooled investment programs of the State of Georgia, and no-load mutual funds of direct
obligations of the United States.

At December 31, 2021, the City had the following investments:

Investment Maturities Fair Value
Certificate of Deposit August 19, 2024 $ 12,284
Certificate of Deposit December 29, 2023 58,000
$ 70,284

NOTE 4. PROPERTY TAXES

Property taxes attach as an enforceable lien on property as of January 1. The City, when applicable,
obtains the services of Henry County to bill and collect the City’s property taxes. Henry County remits
taxes collected to the City on a bi-monthly basis. Property taxes are levied approximately October 1
of each year and are due 60 days after issuance. A local option sales tax is in force. Proceeds from
the tax are remitted to the City monthly and are utilized to give property tax owners tax relief. No
property taxes were levied for the year ended December 31, 2021. There were no property taxes
receivable as of December 31, 2021.

38
NOTES TO FINANCIAL STATEMENTS

NOTE 5. RECEIVABLES

Receivables at December 31, 2021 for the City’s individual major funds and nonmajor funds in the
aggregate, including the applicable allowances for uncollectible accounts are as follows:

Governmental Funds

Nonmajor
SPLOST V Governmental
General Fund Funds Total
Receivables:
Intergovernmental $ 89,093 $ - $ - $ 89,093
Taxes 1,863,853 596,409 40,926 2,501,188
Accounts 31,439 - 2,500 33,939
Gross receivables 1,984,385 596,409 43,426 2,624,220
Less allowance for
uncollectibles (10,519) - - (10,519)
Net total receivables $ 1,973,866 $ 596,409 $ 43,426 $ 2,613,701

Proprietary Funds

Nonmajor
Water and Enterprise
Sewer Solid Waste Funds Total
Receivables:
Intergovernmental $ 11,659 $ 11,496 $ 6,941 $ 30,096
Accounts 496,343 65,983 210,046 772,372
Gross receivables 508,002 77,479 216,987 802,468
Less allowance for
uncollectibles (58,073) - - (58,073)
Net total receivables $ 449,929 $ 77,479 $ 216,987 $ 744,395

39
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS

Capital asset activity for the fiscal year ended December 31, 2021, is as follows:

Beginning Ending
Balance Increases Decreases Transfers Balance

Governmental activities:

Capital assets, not being depreciated:
Land $ 11,733,317 $ - $ - $ 28,641 $ 11,761,958
Construction in progress 19,269,625 1,067,921 - (16,227,683) 4,109,863
Total 31,002,942 1,067,921 - (16,199,042) 15,871,821

Capital assets, being depreciated:
Buildings and improvements 21,998,949 6,633,845 - 19,910,240 48,543,034
Improvements other than buildings 3,035,196 1,042,638 - 68,500 4,146,334
Infrastructure 8,317,631 - - - 8,317,631
Machinery and equipment 1,718,944 124,769 - 389,877 2,233,590
Office equipment 1,422,599 81,485 - 410,429 1,914,513
Vehicles 1,579,975 909,050 (103,945) - 2,385,080
Furniture and fixtures 1,063,391 - - 418,545 1,481,936
Total 39,136,685 8,791,787 (103,945) 21,197,591 69,022,118

Less accumulated depreciation for:
Buildings and improvements (6,616,722) (1,154,709) - (1,516,561) (9,287,992)
Improvements other than buildings (1,380,182) (200,275) - (8,330) (1,588,787)
Infrastructure (2,329,513) (201,682) - - (2,531,195)
Machinery and equipment (1,383,309) (71,230) 92,522 (279,261) (1,641,278)
Office equipment (986,371) (56,567) - - (1,042,938)
Vehicles (1,272,555) (98,940) - - (1,371,495)
Furniture and fixtures (1,060,052) (409) - (429,858) (1,490,319)
Total (15,028,704) (1,783,812) 92,522 (2,234,010) (18,954,004)

Total assets, being depreciated, net 24,107,981 7,007,975 (11,423) 18,963,581 50,068,114

Governmental activities capital
assets, net $ 55,110,923 $ 8,075,896 $ (11,423) $ 2,764,539 $ 65,939,935

40
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS (CONTINUED)

Beginning Ending
Balance Increases Decreases Transfers Balance

Business-type activities:

Capital assets, not being depreciated:
Land $ 445,603 $ - $ - $ (28,641) $ 416,962
Construction in progress 6,172,501 1,054,422 - (380,338) 6,846,585
Total 6,618,104 1,054,422 - (408,979) 7,263,547

Capital assets, being depreciated:
Buildings and improvements 12,886,394 25,607 - (4,058,083) 8,853,918
Improvements other than buildings 11,701,857 - - 276,933 11,978,790
Infrastructure 696,261 14,850 - - 711,111
Vehicles 1,889,359 511,593 (96,378) - 2,304,574
Furniture and fixtures 460,496 - - (452,106) 8,390
Machinery and equipment 5,067,748 61,811 - (356,316) 4,773,243
Total 32,702,115 613,861 (96,378) (4,589,572) 28,630,026

Less accumulated depreciation for:
Buildings and improvements (6,460,285) (342,452) - 1,516,563 (5,286,174)
Improvements other than buildings (4,165,811) (258,436) - 8,330 (4,415,917)
Infrastructure (131,647) (23,539) - - (155,186)
Vehicles (1,524,379) (145,794) 96,378 - (1,573,795)
Furniture and fixtures (418,681) (19,567) - 429,858 (8,390)
Machinery and equipment (1,870,208) (233,912) - 279,261 (1,824,859)
Total (14,571,011) (1,023,700) 96,378 2,234,012 (13,264,321)

Total assets, being depreciated, net 18,131,104 (409,839) - (2,355,560) 15,365,705

Business-type activities capital
assets, net $ 24,749,208 $ 644,583 $ - $ (2,764,539) $ 22,629,252

41
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS (CONTINUED)

Depreciation expense was charged to functions/programs of the City as follows:

Governmental activities:

General government $ 1,100,919
Judicial 88,185
Public safety 55,291
Public works 539,417
Total depreciation expense - governmental activities $ 1,783,812

Business-type activities:

Water and sewer $ 808,314
Solid waste 18,448
Stormwater 78,494
Conference center 96,179
Community center 22,265
Total depreciation expense - business-type activities $ 1,023,700

Net investment in Capital Assets. Net investment in capital assets on the Government-wide
statement of net position and the major proprietary funds statement of net position as of December
31, 2021 are as follows:

Governmental Activities

Capital assets, non-depreciable $ 15,871,821
Capital assets, depreciable 69,022,118
Accumulated depreciation (18,954,004)
Bonds payable (35,420,000)
Accounts payable - SPLOST IV Fund (83,388)
Accounts payable - City-wide Capital Projects Fund (32,132)
Retainage payable (235,708)
Unspent proceeds - Public Facilities Authority 18,092,822
Net investment in capital assets,
Governmental Activities $ 48,261,529

42
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS (CONTINUED)
Net investment in Capital Assets (Continued).

Business-type Activities

Capital assets, non-depreciable $ 7,263,547
Capital assets, depreciable 28,630,026
Accumulated depreciation (13,264,321)
Notes payable (1,120,169)
Retainage payable (50,000)
Net investment in capital assets,
Business-type Activities $ 21,459,083

Capital assets, non-depreciable $ 6,512,537
Capital assets, depreciable 26,781,119
Accumulated depreciation (12,318,474)
Notes payable (1,120,169)
Retainage payable (50,000)
Net investment in capital assets,
Water and Sewer Fund $ 19,805,013

Capital assets, depreciable $ 468,083
Accumulated depreciation (388,257)
Net investment in capital assets,
Solid Waste Fund $ 79,826

43
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT

Changes in Long-term Debt. The following is a summary of changes in long-term liabilities reported
in the government-wide financial statements for the year ended December 31, 2021:

Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Governmental activities:
Urban Redevelopment
revenue bonds $ 10,360,000 $ - $ (745,000) $ 9,615,000 $ 780,000
Public Facilities Authority
revenue bonds - 25,805,000 - 25,805,000 2,685,000
Accrued compensated
absences 170,629 162,704 (186,596) 146,737 29,347
Net pension liability 2,088,983 762,540 (2,764,824) 86,699 -

Total governmental-type
activity long-term debt $ 12,619,612 $ 26,730,244 $ (3,696,420) $ 35,653,436 $ 3,494,347

Business-type activities:
GEFA notes payable $ 1,213,649 $ - $ (93,480) $ 1,120,169 $ 93,480
Accrued compensated
absences 98,525 74,282 (110,889) 61,918 12,384
Net pension liability 979,004 479,261 (1,403,775) 54,490 -

Total business-type
activity long-term debt $ 2,291,178 $ 553,543 $ (1,608,144) $ 1,236,577 $ 105,864

44
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT (CONTINUED)

The City’s General Fund is typically used to liquidate all governmental activity long-term liabilities.
However, proceeds from any asset sales relative to the Urban Redevelopment project or Public
Facilities project will be used to liquidate the related revenue bond obligation.

The Water and Sewer Enterprise Fund is used to liquidate all of the business-type activity long-term
liabilities.

Urban Redevelopment Revenue Bonds. The City entered into an agreement with a financial
institution that provided for the issuance of revenue bonds for the purchase of land and construction
of structures and improvements for the New Town Center. Various bond issues were used by the City
during the purchase and construction phases. During the year ended December 31, 2021, the City
repaid various bond issues in the amount of $745,000. Amounts outstanding at year-end of
$9,615,000 reflect total drawdowns to date net of repayments, if any.

Urban Redevelopment Fund long-term liabilities outstanding at December 31, 2021, are as follows:

Series 2005 B Revenue bonds payable to Capital One Bank,
in the total amount of $7,330,000,
interest at 4.45%, matures 2/1/31. $ 4,075,000

Series 2006 A Revenue bonds payable to Capital One Bank,
in the total amount of $4,795,000, current
interest at 4.58%, matures 2/1/31. 2,695,000

Series 2006 C Revenue bonds payable to Capital One Bank,
in the total amount of $5,000,000, current
interest at 4.865%, matures 2/1/31. 2,845,000

Total $ 9,615,000

45
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT (CONTINUED)

Annual debt service requirements to maturity for the revenue bonds that have closed are as follows:

Fiscal
Year Principal Interest Total

2022 $ 780,000 $ 425,213 $ 1,205,213
2023 820,000 388,356 1,208,356
2024 855,000 353,765 1,208,765
2025 890,000 309,562 1,199,562
2026 930,000 267,625 1,197,625
2027 – 2031 5,340,000 637,403 5,977,403
Total $ 9,615,000 $ 2,381,924 $ 11,996,924

Public Facilities Authority Revenue Bonds. The City entered into an agreement with a financial
institution that provided for the issuance of revenue bonds for the purchase of land and equipment for
the Amphitheater and Cultural Arts Center, the purchase of buildings for the Cultural Arts Center, and
the improvement of trails. Various bond issues were used by the City during the purchase and
construction phases. Amounts outstanding at year-end of $25,805,000 reflect total drawdowns to date
net of repayments, if any.

Public Facilities Authority Fund long-term liabilities outstanding at December 31, 2021, are as follows:

Series 2021 B Revenue bonds payable to Truist Bank,
in the total amount of $1,030,000,
interest at 1.04%, matures 12/31/2025. $ 1,030,000

Series 2021 A Revenue bonds payable to Truist Bank,
in the total amount of $9,910,000, current
interest at 1.32%, matures 12/31/2025. 9,910,000

Series 2021 C Revenue bonds payable to Truist Bank,
in the total amount of $14,865,000, current
interest at 2.53%, matures 12/31/2036. 14,865,000

Total $ 25,805,000

46
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT (CONTINUED)

Annual debt service requirements to maturity for the revenue bonds that have closed are as follows:

Fiscal
Year Principal Interest Total

2022 $ 2,685,000 $ 517,609 $ 3,202,609
2023 3,915,000 467,764 4,382,764
2024 3,980,000 401,898 4,381,898
2025 4,050,000 334,764 4,384,764
2026 1,295,000 266,346 1,561,346
2027 – 2031 5,215,000 883,666 6,098,666
2032 – 2036 4,665,000 301,007 4,966,007

Total $ 25,805,000 $ 3,173,054 $ 28,978,054

Water and Sewer Long-term Debt. The City issues revenue bonds and enters into construction
note agreements with the Georgia Environmental Finance Authority (“GEFA”) where in both types of
debt the government pledges income derived from the acquired or constructed assets to pay debt
service. Amounts outstanding at the end of the current fiscal year relate to a note issued in 2010 to
finance construction projects to improve the City’s water distribution facilities. The note was issued by
GEFA in the total amount of $1,911,900. During the year ended December 31, 2021, the City repaid
$93,480 of the note payable. Amounts outstanding at year-end of $1,120,169 reflect total drawdowns
to date net of repayments, if any.

The annual requirement to pay GEFA’s note outstanding is as follows:

Fiscal
Year Principal Interest Total

2022 $ 93,480 $ 32,349 $ 125,829
2023 97,777 29,463 127,240
2024 100,751 26,489 127,240
2025 103,816 23,424 127,240
2026 106,973 20,267 127,240
2027 – 2031 585,698 50,503 636,201
2032 31,674 158 31,832

Total $ 1,120,169 $ 182,653 $ 1,302,822

47
NOTES TO FINANCIAL STATEMENTS

NOTE 8. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS

The composition of due to/from balances as of December 31, 2021, is as follows:

Receivable Fund Payable Fund Amount
Public Facilities Authority General Fund $ 188,042

These balances resulted from the time lag between the dates that: 1) interfund goods and services
are provided or reimbursable expenditures occur, 2) transactions are recorded in the accounting
system, and 3) payments between funds are made.

Interfund transfers are as follows:

Transfers Out
Public Nonmajor Nonmajor
General Facilities Enterprise Governmental
Transfers In Fund Authority Funds Funds Total
General Fund $ - $ - $ 697,019 $ - $ 697,019

SPLOST V Fund 50 - - - 50
Nonmajor Governmental Funds 1,251,026 - - - 1,251,026
Public Facilities Authority 50,320 - - - 50,320
City-wide Capital Projects Fund 3,530,870 6,854,319 - 104,673 10,489,862
Nonmajor Enterprise Funds 542,633 - - - 542,633
Total $ 5,374,899 $ 6,854,319 $ 697,019 $ 104,673 $ 13,030,910

Transfers are used to: 1) move revenues from the fund that the statute or budget requires to collect
them to the fund that the statute or budget requires to expend them, and 2) use unrestricted revenues
collected in the General Fund to finance various programs accounted for in other funds in accordance
with budgetary authorizations.

48
NOTES TO FINANCIAL STATEMENTS

NOTE 9. JOINT VENTURE

Under Georgia law, the City, in conjunction with other cities and counties in the ten-county Atlanta
area, is a member of the Atlanta Regional Commission (“ARC”) and is required to pay annual dues
thereto. Membership in the ARC is required by the Official Code of Georgia Annotated (“O.C.G.A.”)
§50-8-34 which provides for the organizational structure of the ARC in Georgia. The ARC Board
membership includes the chief elected official of each county and municipality of the area. O.C.G.A.
§50-8-39.1 provides that the member governments are liable for any debts or obligations of a regional
commission. Henry County makes contributions on behalf of the City to the ARC. Separate financial
statements may be obtained from:

Atlanta Regional Commission
40 Courtland Street, NE
Atlanta, Georgia 30303

NOTE 10. DEFINED BENEFIT PENSION PLAN

A. Plan Description

The City’s pension plan is administered through the Georgia Municipal Employee Benefit System
(“GMEBS”), an agent multiple-employer pension plan administered by the Georgia Municipal
Association. The Plan (the “Plan”) provides retirement and disability benefits, annual cost of living
adjustments, and death benefits to plan members and beneficiaries. Benefits are provided by the
Plan whereby retirees receive between 1% and 1.75% multiplied by the average of the five highest
years of regular earnings multiplied by the total credited years of service. The City Council, in its role
as the Plan sponsor, has the governing authority to establish and amend from time to time, the
benefits provided and the contribution rates of the City and its employees. The Georgia Municipal
Association issues a publicly available financial report that includes financial statements and required
supplementary information for GMEBS. That report may be obtained at www.gmanet.com or by
writing to Georgia Municipal Association, Risk Management and Employee Benefit Services, 201
Pryor Street, NW, Atlanta, Georgia 30303 or by calling (404) 688-0472.

49
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

B. Plan Membership

As of July 1, 2021, the date of the most recent actuarial valuation, there were 148 participants
consisting of the following:

Inactive plan members or beneficiaries currently receiving benefits 42
Inactive plan members entitled to but not receiving benefits 22
Active plan members 84
148

C. Contributions

The Plan is subject to minimum funding standards of the Georgia Public Retirement Systems
Standards law. The Board of Trustees of GMEBS has adopted a recommended actuarial funding
policy for the Plan which meets state minimum requirements and will accumulate sufficient funds to
provide the benefits under the Plan. The funding policy for the Plan, as adopted by the City Council,
is to contribute an amount equal to or greater than the actuarially recommended contribution rate.
This rate is based on the estimated amount necessary to finance the costs of benefits earned by plan
members during the year, with an additional amount to finance any unfunded accrued liability. The
City is required to contribute the difference between the actuarially determined rate and the
contribution rate of plan members, as determined by the City Council. For the year ended
December 31, 2021, the City's contribution rate was 12.4% of annual payroll. City contributions to
the Plan were $561,211 for the year ended December 31, 2021.

D. Net Pension Liability of the City

The City’s net pension liability was measured as of March 31, 2021. The total pension liability used
to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2020 with
updated procedures performed by the actuary to roll forward to the total pension liability measured as
of March 31, 2021.

50
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

D. Net Pension Liability of the City (Continued)

Actuarial Assumptions. The total pension liability in the July 1, 2021 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:

Inflation 2.25%
Salary increases 2.25% – plus service based merit increases
Investment rate of return 7.375%

Mortality rates were based on the RP-2000 Combined Healthy Mortality Table with gender-distinct
rates, set forward two years for males and one year for females.

The actuarial assumptions used in the July 1, 2021 valuation were based on the results of an actuarial
experience study for the period January 1, 2015 – June 30, 2019.

The long-term expected rate of return on pension plan investments was determined using a building-
block method in which best-estimate ranges of expected future real rates of return (expected returns,
net of pension plan investment expense and inflation) are developed for each major asset class.
These ranges are combined to produce the long-term expected rate of return by weighting the
expected future real rates of return by the target asset allocation percentage and by adding expected
inflation. Best estimates of arithmetic real rates of return for each major asset class included in the
pension plan's target asset allocation as of March 31, 2021, are summarized in the following table:

Long-term
expected real
Asset Class Target Allocation rate of return*

Domestic equity 45 % 6.40 %
International equity 20 7.05
Domestic fixed income 20 1.15
Real estate 10 4.50
Global fixed income 5 1.25
Total 100 %

* Rates shown are net of the 2.25% assumed rate of inflation.

51
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

E. Discount Rate

The discount rate used to measure the total pension liability was 7.375%. The projection of cash flows
used to determine the discount rate assumed that plan member contributions will be made at the
current contribution rate and that City contributions will be made at rates equal to the difference
between actuarially determined contribution rates and the member rate. Based on those assumptions,
the pension plan's fiduciary net position was projected to be available to make all projected future
benefit payments of current plan members. Therefore, the long-term expected rate of return on
pension plan investments was applied to all of the projected benefit payments to determine the total
pension liability.

F. Changes in the Net Pension Liability of the City

The changes in the components of the net pension liability of the City for the year ended
December 31, 2021, were as follows:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(a) (b) (a) - (b)

Balances at December 31, 2020 $ 11,095,049 $ 8,027,062 $ 3,067,987
Changes for the year:
Service cost 395,087 - 395,087
Interest 828,056 - 828,056
Differences between expected and
actual experience (60,831) - (60,831)
Assumption changes - - -
Contributions - employer - 479,659 (479,659)
Contributions - employee - - -
Net investment income - 3,628,109 (3,628,109)
Benefit payments, including refunds
of employee contributions (524,505) (524,505) -
Administrative expense - (18,658) 18,658
Other - - -
Net changes 637,807 3,564,605 (2,926,798)
Balances at December 31, 2021 $ 11,732,856 $ 11,591,667 $ 141,189

The required schedule of changes in the City’s net pension liability and related ratios immediately
following the notes to the financial statements presents multi-year trend information about whether
the value of plan assets is increasing or decreasing over time relative to the total pension liability.

52
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

G. Sensitivity of the Net Pension Liability to Changes in the Discount Rate

The following presents the net pension liability of the City, calculated using the discount rate of
7.375%, as well as what the City's net pension liability would be if it were calculated using a discount
rate that is 1-percentage-point lower (6.375%) or 1-percentage-point higher (8.375%) than the current
rate:

Current
1% Decrease Discount Rate 1% Increase
(6.375%) (7.375%) (8.375%)

City's net pension liability $ 1,587,233 $ 141,189 $ (1,074,119)

Actuarial valuations involve estimates of the value of reported amounts and assumptions about the
probability of events far into the future, and actuarially determined amounts are subject to continual
revision as results are compared to past expectations and new estimates are made about the future.
Actuarial calculations reflect a long-term perspective. Calculations are based on the substantive plan
in effect as of March 31, 2021, and the current sharing pattern of costs between employer and
employee.

H. Pension Expense and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions

For the year ended December 31, 2021, the City recognized pension expense of $300,862. At
December 31, 2021, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources

Differences between expected and actual experience $ 227,131 $ 173,736
Changes in assumptions 29,136 56,266
Net difference between projected and actual earnings
on pension plan investments - 1,615,457
City contributions subsequent to the measurement date 420,908 -
Total $ 677,175 $ 1,845,459

53
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

H. Pension Expense and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions (Continued)

City contributions subsequent to the measurement date of $420,908 are reported as deferred outflows
of resources and will be recognized as a reduction of the net pension liability in the year ending
December 31, 2022. Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to pensions will be recognized in pension expense as follows:

Year ending December 31,
2022 $ (304,177)
2023 (297,325)
2024 (367,833)
2025 (619,857)
Total $ (1,589,192)

NOTE 11. RISK MANAGEMENT

The City is exposed to various risks of loss related to torts, theft of, damage to and destruction of
assets, errors and omissions, injuries to employees, and natural disasters. The City carries
commercial insurance in amounts deemed prudent by City management. Commercial insurance is
carried for coverage of property, errors and omissions, professional liability and injuries to employees.

There have been no significant reductions of insurance coverage from coverage in the prior year and
settlement amounts have not exceeded insurance coverage for the current year or the three prior
years.

NOTE 12. COMMITMENTS AND CONTINGENCIES

Amounts received or receivable from grant agencies are subject to audit and adjustments by grantor
agencies, principally the federal government. Any disallowed claims, including amounts already
collected, may constitute a liability of the applicable funds. The amount of any expenditures that may
be disallowed by the grantor cannot be determined at this time, although the government expects
such amounts, if any, to be immaterial.

In 2014, the citizens of Henry County voted to approve a special purpose local option sales tax to
help finance the acquisition and construction of major capital equipment and facilities. In relation to
this, the City entered into an intergovernmental agreement with Henry County and the other cities
inside the County whereby Henry County would issue revenue bonds to finance some of the SPLOST
projects in advance of the SPLOST tax collections. The City received $6,000,000 from Henry County
under this agreement in fiscal year 2015.

54
NOTES TO FINANCIAL STATEMENTS

NOTE 12. COMMITMENTS AND CONTINGENCIES (CONTINUED)

The revenue bonds are in the name of Henry County and are not a direct liability of the City. However,
under the terms of the intergovernmental agreement, Henry County will retain all of the first SPLOST
revenue collections for each year in amounts that will satisfy the annual debt service requirements.
The agreement also requires the City to pay its share of debt service requirements should the
SPLOST revenue collections not be sufficient to satisfy the debt service requirements under the bond
issue. Management believes the SPLOST revenue collections will be sufficient to satisfy all debt
service requirements under the bond ordinance.

NOTE 13. HOTEL/MOTEL TAX

The City levies an 8% hotel/motel tax in accordance with the provisions of O.C.G.A. §48-13-51. In
order to comply with the expenditure requirements of this code section, the City remits 40% of the
monies from the first 5% collected under this provision to the Henry County Chamber of Commerce.
The Henry County Chamber of Commerce also receives 50% of the additional 3%. Total collections
for year ended December 31, 2021, were $546,818. The amount remitted to the Henry County
Chamber of Commerce totaled $239,233.

NOTE 14. LEASE AGREEMENTS

The City leases its solid waste transfer station to Lamar County Regional Solid Waste Management
Authority who subleases to Waste Management. The current lease extends until April 30, 2026. The
monthly rental charged by the City is $1.40 for each ton of waste received at the site through April 30,
2021, at which time the monthly rental will be adjusted by the Consumer Price Index (“CPI”) annually
through the termination of the agreement. For the year ended December 31, 2021, the City received
$103,894 in rental fees under the contract. The leased assets cost $36,116 and are reported net of
accumulated depreciation of $32,505 for a net carrying value of $3,611.

The City’s lease agreements, other than the agreement described above, are relatively minor
commitments whereby the City is leasing various pieces of office equipment.

55
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF STOCKBRIDGE, GEORGIA

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE CITY'S NET PENSION LIABILITY
AND RELATED RATIOS
FOR THE FISCAL YEAR ENDED DECEMBER 31,

2021 2020 2019
Total pension liability
Service cost $ 395,087 $ 333,901 $ 329,372
Interest on total pension liability 828,056 770,863 750,914
and actual experience (60,831) 382,053 (312,679)
Changes of assumptions - - -
Changes in benefit terms - - -
Benefit payments, including
refunds of employee contributions (524,505) (510,620) (501,679)
Other - (80,734) -
Net change in total pension liability 637,807 895,463 265,928
Total pension liability - beginning 11,095,049 10,199,586 9,933,658
Total pension liability - ending (a) 11,732,856 11,095,049 10,199,586

Plan fiduciary net position
Contributions - employer $ 479,659 $ 454,251 $ 411,823
Contributions - employee
Net investment income 3,628,109 (609,481) 306,333
Benefit payments, including refunds
of employee contributions (524,505) (510,620) (501,679)
Administrative expenses (18,658) (20,941) (19,245)
Net change in Plan fiduciary
net position 3,564,605 (686,791) 197,232
Plan fiduciary net position -
beginning 8,027,062 8,713,853 8,516,621
Plan fiduciary net position -
ending (b) 11,591,667 8,027,062 8,713,853

City's net pension liability (a) - (b) $ 141,189 $ 3,067,987 $ 1,485,733

Plan fiduciary net position as a
percentage of the total pension
liability 98.8% 72.3% 85.4%

Covered payroll $ 3,993,352 $ 3,819,839 $ 2,956,753

City's net pension liability as a
percentage of covered payroll 3.54% 80.32% 50.25%

Notes to the Schedule:
The schedule will present 10 years of information once it is accumulated.

56
2018 2017 2016 2015

$ 322,052 $ 297,396 $ 247,214 $ 319,885
685,378 650,509 611,199 604,791
180,527 (11,712) 132,894 (372,914)
- - - 4,539
- - - 3,871

(487,128) (485,418) (482,759) (472,198)
145,682 - - -
846,511 450,775 508,548 87,974
9,087,147 8,636,372 8,127,824 8,039,850
9,933,658 9,087,147 8,636,372 8,127,824

$ 373,239 $ 334,499 $ 401,339 $ 397,450
951,855 870,208 20,122 629,378

(487,128) (485,418) (482,759) (472,198)
(18,215) (18,512) (13,276) (11,731)

819,751 700,777 (74,574) 542,899

7,696,870 6,996,093 7,070,667 6,527,768

8,516,621 7,696,870 6,996,093 7,070,667

$ 1,417,037 $ 1,390,277 $ 1,640,279 $ 1,057,157

85.7% 84.7% 81.0% 87.0%

$ 2,982,269 $ 2,839,086 $ 2,777,571 $ 2,297,038

47.52% 48.97% 59.05% 46.02%

57
CITY OF STOCKBRIDGE, GEORGIA

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CITY CONTRIBUTIONS
FOR THE FISCAL YEAR ENDED DECEMBER 31,

2021 2020 2019

Actuarially determined
contribution $ 561,211 $ 452,475 $ 454,363
Contributions in relation to the actuarially
determined contribution 561,211 452,475 454,363

Contribution deficiency (excess) $ - $ - $ -

Covered payroll $ 4,531,408 $ 3,544,664 $ 4,009,122

Contributions as a percentage
of covered payroll 12.4% 12.8% 11.3%

Notes to the Schedule:
Valuation date July 1, 2021
Cost method Projected Unit Credit
Actuarial asset valuation method Sum of actuarial value at beginning of year and the cash flow
during the year plus the assumed investment return, adjusted
by 10% of the amounts that the value exceeds or is less than
the market value at the end of the year. The actuarial value is
adjusted, if necessary, to be within 20% of market value.

Assumed rate of return on investments 7.375%
Projected salary increases 2.25% plus service based merit increases
Cost of living adjustments N/A
Amortization method Closed level dollar for remaining unfunded liability
Remaining amortization period Remaining amortization period varies for the bases,
with a net effective amortization period of 10 years.

The schedule will present 10 years of information once it is accumulated.

58
2018 2017 2016 2015 2014

$ 397,643 $ 365,104 $ 324,417 $ 427,020 $ 387,593

397,643 365,104 324,417 427,020 387,593

$ 3,401,666 $ 3,251,123 $ 3,141,666 $ 2,954,937 $ 2,765,158

11.7% 11.2% 10.3% 14.5% 14.0%

59
COMBINING AND INDIVIDUAL FUND
STATEMENTS AND SCHEDULES
NONMAJOR GOVERNMENTAL FUNDS

Special Revenue Fund

Hotel/Motel Tax Fund – This fund is used to account for hotel/motel taxes collected.

Coronavirus Aid, Relief and Economic Security (“CARES”) Act Fund – This fund is used to account for grant
revenue relating to the CARES Act revenues collected.

Permanent Fund

Burke Cemetery Fund – This fund is used to account for revenues earned from a trust set up for cemetery
improvements at Burke Cemetery.

Capital Projects Funds

State and Federal Grants Fund – This fund is used to account for the acquisition and construction of major capital
facilities which are financed with state and federal assistance.

SPLOST III Fund – This fund is used to account for capital expenditures. Funding is provided by special purpose
sales taxes, which are collected by the County and remitted to the City through an intergovernmental agreement.

Downtown Development Fund – This fund is used to account for the activities of the City’s blended component unit,
the Downtown Development Authority.

SPLOST IV Fund – This fund is used to account for capital expenditures. Funding is provided by special purpose
sales taxes, which are collected by the County and remitted to the City through an intergovernmental agreement.

Urban Redevelopment Fund – This fund is used to account for the proceeds from the issuance of bonds to finance
the acquisition and construction of major capital facilities.

Impact Fee Fund – This fund is used to account for the proceeds from new development taxes used for capital
projects.
CITY OF STOCKBRIDGE, GEORGIA

COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2021

Special Revenue Fund Permanent Fund
Hotel/Motel CARES Act Burke Cemetery State and Federal SPLOST III
Tax Fund Fund Fund Grants Fund Fund

ASSETS

Cash and cash equivalents $ $ $ - $ 353,351 $ 1,141,641
Investments - - 12,284 - -
Taxes receivable 40,926 - - - -
Accounts receivable - - - - -

Total assets $ 1,098,716 $ 4,024 $ 12,284 $ 353,351 $ 1,141,641

LIABILITIES AND
FUND BALANCES

Liabilities
Accounts payable $ 39,495 $ 4,024 $ 334 $ - $ -
Retainage payable - - - - -

Total liabilities 39,495 4,024 334 - -

Fund Balances
Non-spendable:
Permanent fund corpus - - 5,000 - -
Restricted:
Cemetery maintenance - - 6,950 - -
Capital projects - - - 1,141,641
Tourism 1,059,221 - - - -
Assigned for capital projects - - - 353,351
Total fund balances 1,059,221 - 11,950 353,351 1,141,641

Total liabilities and
fund balances $ 1,098,716 $ 4,024 $ 12,284 $ 353,351 $ 1,141,641

60
Total
Capital Projects Funds Nonmajor
Downtown SPLOST IV Urban Impact Fee Governmental
Development Fund Fund Redevelopment Fund Fund Funds

$ 39,318 $ 4,931,344 $ 2,256 $ 527,770 $ 8,057,494
- - - - 12,284
- - - - 40,926
2,500 - - - 2,500

$ 41,818 $ 4,931,344 $ 2,256 $ 527,770 $ 8,113,204

$ 120 $ 83,388 $ - $ - $ 127,361
- 235,708 - - 235,708

120 319,096 - - 363,069

- - - - 5,000

- - - - 6,950
41,698 4,612,248 2,256 527,770 6,325,613
- - - - 1,059,221
- - - - 353,351
41,698 4,612,248 2,256 527,770 7,750,135

$ 41,818 $ 4,931,344 $ 2,256 $ 527,770 $ 8,113,204

61
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Special Revenue Fund Permanent Fund
Hotel/Motel CARES Act Burke Cemetery State and Federal SPLOST III
Tax Fund Fund Fund Grants Fund Fund

Revenues
Other taxes $ 546,818 $ - $ - $ - $ -
Impact fees - - - - -
Interest income - - - - 66
Total revenues 546,818 - - - 66

Expenditures
Current:
Public works - - 3,187 - -
Health and welfare - 42,502 -
Housing and development 327,128 - - - -
Capital outlay:
General government - - - - -
Public works - - - - 26,590
Culture and recreation - - - - -
Debt service: -
Principal - - - - -
Interest - - - - -
Total expenditures 327,128 42,502 3,187 - 26,590

Excess (deficiency) of revenues
over expenditures 219,690 (42,502) (3,187) - (26,524)

Other financing sources (uses)
Proceeds from bonds - - - - -
Transfers in - 42,502 3,187 - -
Transfers out - - - - -
Total other financing sources, net - 42,502 3,187 - -

Net change in fund balances 219,690 - - - (26,524)

Fund balances, beginning of year 839,531 - 11,950 353,351 1,168,165

Fund balances, end of year $ 1,059,221 $ - $ 11,950 $ 353,351 $ 1,141,641

62
Total
Nonmajor
Downtown SPLOST IV Urban Impact Fee Governmental
Development Fund Fund Redevelopment Fund Fund Funds

$ - $ - $ - $ - $ 546,818
- - - 234,829 234,829
- 533 - - 599
- 533 - 234,829 782,246

- - - - 3,187
- - - - 42,502
9,120 - - - 336,248

- 51,892 - - 51,892
- 1,176,150 - - 1,202,740
- 974,026 - - 974,026
- - 745,000 - 745,000
- - 460,337 - 460,337
9,120 2,202,068 1,205,337 - 3,815,932

(9,120) (2,201,535) (1,205,337) 234,829 (3,033,686)

- - 1,205,337 - 1,251,026
- (104,673) - - (104,673)
- (104,673) 1,205,337 - 1,146,353

(9,120) (2,306,208) - 234,829 (1,887,333)

50,818 6,918,456 2,256 292,941 9,637,468

$ 41,698 $ 4,612,248 $ 2,256 $ 527,770 $ 7,750,135

63
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
SPECIAL REVENUE FUND - HOTEL/MOTEL TAX FUND
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Hotel/Motel Tax Fund
Final Variance With
Budget Actual Final Budget
Revenues
Taxes $ 375,000 $ 546,818 $ 171,818
Total revenues 375,000 546,818 171,818

Expenditures
Current:
Housing and development 375,000 327,128 47,872
Total expenditures 375,000 327,128 47,872

Net change in fund balances - 219,690 219,690

Fund balances, beginning of year 839,531 839,531 -

Fund balances, end of year $ 839,531 $ 1,059,221 $ 219,690

64
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
SPECIAL REVENUE FUND - CARES ACT FUND
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

CARES ACT Fund
Final Variance With
Budget Actual Final Budget
Revenues
Intergovernmental $ - $ - $ -
Total revenues - - -

Expenditures
Current:
Health and welfare - 42,502 (42,502)
Total expenditures - 42,502 (42,502)

(Deficiency) of revenues under
expenditures - (42,502) (42,502)

Other financing sources:
Transfers in - 42,502 42,502
Total other financing sources - 42,502 42,502

Net change in fund balances - - -

Fund balances, beginning of year - - -

Fund balances, end of year $ - $ - $ -

65
NONMAJOR ENTERPRISE FUNDS

Community Center Fund – This fund is used to account for activities of the Ted Strickland Community Center.

Stormwater Fund – This fund is used to account for revenues generated from the charges for stormwater services
provided to the citizens of the City.

Conference Center Fund – This fund is used to account for activities related to the Merle Manders Conference
Center.

Amphitheater Fund – This fund is used to account for activities related to the Amphitheater.
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF NET POSITION
NONMAJOR ENTERPRISE FUNDS
DECEMBER 31, 2021

Community Conference
Center Stormwater Center Amphitheater
Fund Fund Fund Fund Total
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ - $ 997,195 $ - $ 173,695 $ 1,170,890
Accounts receivable - 210,046 - - 210,046
Due from other governments - 6,941 - - 6,941
Prepaid expenses - 1,218 - - 1,218

Total current assets - 1,215,400 - 173,695 1,389,095

NON-CURRENT ASSETS
Capital assets, net of accumulated
depreciation - 1,574,244 - - 1,574,244

Total non-current assets - 1,574,244 - - 1,574,244

Total assets - 2,789,644 - 173,695 2,963,339

DEFERRED OUTFLOWS OF RESOURCES

Pensions - 100,116 - - 100,116

Total deferred outflows of resources - 100,116 - - 100,116

LIABILITIES
CURRENT LIABILITIES
Accounts payable - 33,281 - - 33,281
Accrued liabilities - 4,027 - - 4,027
Compensated absences due within one year - 3,755 - - 3,755

Total current liabilities - 41,063 - - 41,063

NON-CURRENT LIABILITIES
Compensated absences due in more
than one year - 15,020 - - 15,020
Net pension liability - 20,874 - - 20,874

Total non-current liabilities - 35,894 - - 35,894

Total liabilities - 76,957 - - 76,957

DEFERRED INFLOWS OF RESOURCES
Pensions - 272,839 - - 272,839

Total deferred inflows of resources - 272,839 - - 272,839

NET POSITION
Investment in capital assets - 1,574,244 - - 1,574,244
Unrestricted - 965,720 - 173,695 1,139,415

Total net position $ - $ 2,539,964 $ - $ 173,695 $ 2,713,659

66
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION
NONMAJOR ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Community Conference
Center Stormwater Center Amphitheater
Fund Fund Fund Fund Total
OPERATING REVENUES
Charges for services:
Ticket Sales $ - $ - $ - $ 155,863 $ 155,863
Concession Sales - - - 17,832 17,832
Stormwater fees - 1,042,072 - - 1,042,072
Total operating revenues - 1,042,072 - 173,695 1,215,767

OPERATING EXPENSES
Personal services - 457,016 - - 457,016
Contracted services - 46,837 - - 46,837
Supplies - 20,792 - - 20,792
Repairs and maintenance - 25,589 - - 25,589
Depreciation 22,265 78,494 96,179 - 196,938
Total operating expenses 22,265 628,728 96,179 - 747,172

Operating income (loss) (22,265) 413,344 (96,179) 173,695 468,595

NON-OPERATING EXPENSES
Loss on disposal of assets (545,357) - (2,219,185) - (2,764,542)
Total non-operating expenses (545,357) - (2,219,185) - (2,764,542)

Income (loss) before capital contributions and transfers (567,622) 413,344 (2,315,364) 173,695 (2,295,947)

CAPITAL CONTRIBUTIONS - 108,443 - - 108,443

TRANSFERS IN - - 542,633 - 542,633
TRANSFERS OUT (81,440) - (615,579) - (697,019)
Change in net position (649,062) 521,787 (2,388,310) 173,695 (2,341,890)

NET POSITION, beginning of year 649,062 2,018,177 2,388,310 - 5,055,549

NET POSITION, end of year $ - $ 2,539,964 $ - $ 173,695 $ 2,713,659

67
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Community Conference
Center Stormwater Center Amphitheater
Fund Fund Fund Fund Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ - $ 1,043,730 $ - $ 173,695 $ 1,217,425
Payments to suppliers and service providers (229) (112,487) (7,172) - (119,888)
Payments to employees - (374,853) (96,539) - (471,392)

Net cash provided by (used in)
operating activities (229) 556,390 (103,711) 173,695 626,145
CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Transfers to other funds (81,440) - (72,946) - (154,386)
Net cash used in non-capital
financing activities (81,440) - (72,946) - (154,386)
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Purchase of property and equipment - (173,539) (50,000) - (223,539)
Net cash used in capital and related
financing activities - (173,539) (50,000) - (223,539)
Increase (decrease) in cash and cash equivalents (81,669) 382,851 (226,657) 173,695 248,220
Cash and cash equivalents:
Beginning of year 81,669 614,344 226,657 - 922,670
End of year $ - $ 997,195 $ - $ 173,695 $ 1,170,890

Reconciliation of operating income (loss) to net
cash provided by (used in) operating activities:

Operating income (loss) $ (22,265) $ 413,344 $ (96,179) $ 173,695 $ 468,595
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation 22,265 78,494 96,179 - 196,938
(Increase) in accounts receivable - (3,383) - - (3,383)
Decrease in due from other governments - 5,041 - - 5,041
Decrease in deferred outflows
of resources - pension - 21,739 84,223 - 105,962
(Decrease) in customer deposits (200) - (2,000) - (2,200)
Decrease in prepaid expenses 448 - 632 - 1,080
(Decrease) in accrued liabilities - (3,513) (21,947) - (25,460)
(Decrease) in accounts payable (477) (19,269) (5,804) - (25,550)
Increase (decrease) in deferred inflows
of resources - pension - 253,978 (13,036) - 240,942
Decrease in net pension liability - (190,041) (145,779) - (335,820)
Net cash provided by (used in)
operating activities $ (229) $ 556,390 $ (103,711) $ 173,695 $ 626,145

NON-CASH CAPITAL AND RELATED
FINANCING ACTIVITIES
Contributions of capital assets
from other funds $ - $ 108,443 $ - $ - $ 108,443

68
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - SPLOST III
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Original Current Expenditures Estimated
Estimated Estimated Beginning of Current To Percent
Project Cost Cost Year Year Date Complete

Roads, bridges, sidewalks
and transportation facilities $ 3,060,000 $ 1,742,941 $ 1,742,941 $ - $ 1,742,941 100.00%

Public safety facilities and
equipment 2,000,000 2,551,386 2,551,386 - 2,551,386 100.00%

Public works facilities and
equipment 17,097,500 7,754,028 6,513,369 26,590 6,539,959 84.34%

Construction and renovation
of municipal buildings 10,700,000 6,358,696 6,358,696 - 6,358,696 100.00%

Total $ 32,857,500 $ 18,407,051 $ 17,166,392 $ 26,590 $ 17,192,982 93.40%

69
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - SPLOST IV
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Original Current Expenditures Estimated
Estimated Estimated Beginning of Current To Percent
Project Cost Cost Year Year Date Complete

Roads, bridges, sidewalks
and transportation facilities $ 1,500,000 $ 5,210,000 $ 2,631,780 $ 203,480 $ 2,835,260 54.42%

Public safety facilities and
equipment 4,180,000 131,817 131,817 - 131,817 100.00%

Public works facilities and
equipment 19,000,000 8,923,222 6,579,854 1,024,563 7,604,417 85.22%

Parks and recreation 2,000,000 9,006,275 7,413,966 974,025 8,387,991 93.13%

Total $ 26,680,000 $ 23,271,314 $ 16,757,417 $ 2,202,068 $ 18,959,485 81.47%

70
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - SPLOST V
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

Original Current Expenditures Estimated
Estimated Estimated Beginning of Current To Percent
Project Cost Cost Year Year Date Complete

Roads, bridges, sidewalks
and transportation facilities $ 4,720,959 $ 4,720,959 $ - $ - $ - 0.00%

Civic Projects 9,852,437 9,852,437 - - - 0.00%

Parks and Recreation 1,231,554 1,231,554 - - - 0.00%

Sewer/Water/Stormwater
Infrastructure 4,720,959 4,720,959 - - - 0.00%

Total $ 20,525,909 $ 20,525,909 $ - $ - $ - 0.00%

$ - Expenditures above
50 Non-SPLOST expenditures
$ 50 Total expenditures, SPLOST V F

71
STATISTICAL SECTION

This part of the City of Stockbridge, Georgia’s (the “City”) annual comprehensive financial report presents detailed
information as a context for understanding what the information in the financial statements, note disclosures, and
required supplementary information says about the City’s overall financial health.

Page

Financial Trends ............................................................................................................................................... 72 – 84
These schedules contain trend information to help the reader understand how the City’s financial
performance and well-being have changed over time.

Revenue Capacity ............................................................................................................................................. 85 – 87
These schedules contain information to help the reader assess the City’s most significant local
revenue source, sales taxes.

Debt Capacity .................................................................................................................................................... 88 – 94
These schedules present information to help the reader assess the affordability of the City’s
current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic Information................................................................................................... 95 and 96
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City’s financial activities take place.

Operating Information .................................................................................................................................... 97 – 101
These schedules contain service and infrastructure data to help the reader understand how the
information in the City’s financial report relates to the services the City provides and the activities it
performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual financial reports for
the relevant year.
CITY OF STOCKBRIDGE, GEORGIA

NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2012 2013 2014 2015
Governmental Activities
Net investment in capital assets $ 21,525,515 $ 32,551,895 $ 30,884,452 $ 29,316,744
Restricted 6,091,361 4,090,481 6,707,544 14,922,842
Unrestricted 10,899,219 6,138,430 7,423,318 7,770,791
Total governmental activities net position $ 38,516,095 $ 42,780,806 $ 45,015,314 $ 52,010,377

Business-Type Activities
Net investment in capital assets $ 16,233,167 $ 14,173,806 $ 15,869,585 $ 16,460,917
Unrestricted 4,115,652 4,716,724 5,891,310 6,533,628
Total business-type activities net position $ 20,348,819 $ 18,890,530 $ 21,760,895 $ 22,994,545

Primary Government
Net investment in capital assets $ 37,758,682 $ 46,725,701 $ 46,754,037 $ 45,777,661
Restricted 6,091,361 4,090,481 6,707,544 14,922,842
Unrestricted 15,014,871 10,855,154 13,314,628 14,304,419
Total primary government net position $ 58,864,914 $ 61,671,336 $ 66,776,209 $ 75,004,922

72
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 24,706,392 $ 25,476,622 $ 26,862,664 $ 28,435,249 $ 43,717,019 $ 48,261,529
16,757,135 15,313,394 16,603,867 16,772,774 9,284,117 11,599,061
14,920,345 17,534,743 17,496,942 18,313,148 13,597,025 15,443,768
$ 56,383,872 $ 58,324,759 $ 60,963,473 $ 63,521,171 $ 66,598,161 $ 75,304,358

$ 16,337,920 $ 18,655,646 $ 18,698,180 $ 22,251,421 $ 23,368,409 $ 21,459,083
7,495,232 7,231,099 7,462,589 6,117,244 5,522,733 5,252,432
$ 23,833,152 $ 25,886,745 $ 26,160,769 $ 28,368,665 $ 28,891,142 $ 26,711,515

$ 41,044,312 $ 44,132,268 $ 45,560,844 $ 50,686,670 $ 67,085,428 $ 69,720,612
16,757,135 15,313,394 16,603,867 16,772,774 9,284,117 11,599,061
22,415,577 24,765,842 24,959,531 24,430,392 19,119,758 20,696,200
$ 80,217,024 $ 84,211,504 $ 87,124,242 $ 91,889,836 $ 95,489,303 $ 102,015,873

73
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2012 2013 2014 2015
Expenses
Governmental activities:
General government $ 3,155,588 $ 5,936,424 $ 3,561,543 $ 3,366,285
Judicial (1) 711,290 847,430 787,946 665,664
Public safety 738,576 811,804 744,104 848,136
Public works 2,202,773 360,679 2,844,049 2,829,741
Health and welfare - - - -
Culture and recreation 63,035 66,573 - 10,577
Housing and development 214,411 191,209 203,265 1,267,243
Interest on long-term debt 704,873 681,001 656,137 629,911
Total governmental activities expenses 7,790,546 8,895,120 8,797,044 9,617,557

Business-type activities:
Water and sewer 2,607,609 3,560,527 2,884,646 3,158,357
Stormwater 287,346 434,772 349,691 212,729
Solid waste 804,642 874,678 728,744 719,355
Conference center 366,119 347,392 331,099 290,062
Community center 125,847 95,972 28,849 49,768
Total business-type activities 4,191,563 5,313,341 4,323,029 4,430,271
Total primary government $ 11,982,109 $ 14,208,461 $ 13,120,073 $ 14,047,828

Program Revenues
Governmental activities:
Charges for services:
General government $ 372,647 $ 345,093 $ 450,308 $ 347,970
Judicial 1,005,117 1,184,636 1,179,667 1,018,700
Capital grants and contributions 2,193,557 3,171,384 3,886,677 8,732,683
Total governmental activities
program revenues 3,571,321 4,701,113 5,516,652 10,099,353

Business-type activities:
Charges for services:
Water and sewer 2,776,146 2,835,775 2,938,884 3,067,407
Stormwater 494,874 495,025 493,402 495,077
Solid waste 1,155,246 1,145,486 1,167,463 1,170,475
Amphitheater - - - -
Conference center 124,258 170,707 194,518 163,297
Community center 38,828 43,438 34,661 46,788
Capital grants and contributions - - - -
Total business-type activities
program revenues 4,589,352 4,690,431 4,828,928 4,943,044
Total primary government
program revenues $ 8,160,673 $ 9,391,544 $ 10,345,580 $ 15,042,397

74
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 3,496,445 $ 3,397,192 $ 4,192,501 $ 3,901,360 $ 4,448,902 $ 3,760,382
447,338 172,218 - 187,427 276,608 155,059
177,125 436,880 198,810 266,742 292,705 345,410
2,058,092 2,608,574 4,768,839 5,915,846 4,191,206 3,149,973
- - - - 1,509,531 42,502
- - - - - 376,263
739,159 1,037,910 1,480,341 1,878,636 1,639,480 1,972,305
602,535 573,861 544,013 512,812 480,220 1,381,846
7,520,694 8,226,635 11,184,504 12,662,823 12,838,652 11,183,740

3,090,427 3,429,805 3,515,666 3,784,323 4,359,746 4,370,327
389,999 599,575 620,265 478,698 573,183 628,728
1,024,671 1,270,720 1,417,032 1,464,732 1,577,462 1,658,235
393,485 492,130 502,506 572,740 639,116 2,315,364
51,876 56,177 60,532 49,948 44,115 567,622
4,950,458 5,848,407 6,116,001 6,350,441 7,193,622 9,540,276
$ 12,471,152 $ 14,075,042 $ 17,300,505 $ 19,013,264 $ 20,032,274 $ 20,724,016

$ 430,767 $ 440,347 $ 963,720 $ 1,098,764 $ 1,019,736 $ 1,382,633
419,041 43,678 28,600 263,253 22,212 56,495
2,863,565 2,811,531 3,387,128 3,580,528 8,950,956 11,203,137

3,713,373 3,295,556 4,379,448 4,942,545 9,992,904 12,642,265

3,356,353 3,580,309 3,972,963 4,169,272 4,388,102 3,949,637
509,886 510,920 521,509 527,501 1,024,877 1,042,072
1,212,246 1,237,250 1,248,109 1,219,300 1,231,457 1,785,974
- - - - - 173,695
168,874 198,496 186,452 121,965 26,508 -
48,538 46,417 47,086 50,239 1,428 -
- - - 2,139,259 427,618 563,657

5,295,897 5,573,392 5,976,119 8,227,536 7,099,990 7,515,035

$ 9,009,270 $ 8,868,948 $ 10,355,567 $ 13,170,081 $ 17,092,894 $ 20,157,300

(Continued)

75
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2012 2013 2014 2015
Program Revenues (Continued)
Net (expense)/revenue
Governmental activities $ (4,219,225) $ (4,194,007) $ (3,280,392) $ 481,796
Business-type activities 397,789 (622,910) 505,899 512,773
Total primary government net expense $ (3,821,436) $ (4,816,917) $ (2,774,493) 994,569

General Revenues and
Other Changes in Net Position
Governmental activities:
Taxes:
Property taxes $ - $ 231,993 $ 271,113 $ 226,911
Sales taxes 3,322,774 3,260,524 3,403,706 3,597,732
Franchise taxes 1,398,424 1,355,500 1,452,601 1,546,828
Alcoholic beverage taxes 603,903 621,381 663,251 704,298
Business and occupation taxes 582,833 617,617 472,466 564,290
Insurance premium taxes 1,277,188 1,322,407 1,419,779 1,516,512
Hotel/Motel taxes 64,431 87,052 92,580 130,588
Other taxes 51,048 74,168 84,437 120,925
Unrestricted investment earnings 84,720 49,919 17,715 4,322
Gain on sale of capital assets 8,085 - - -
Transfers (204,668) 838,157 (2,362,748) (1,123,522)
Total governmental activities 7,188,738 8,458,718 5,514,900 7,288,884

Business-type activities:
Unrestricted investment earnings 2,197 1,888 1,718 334
Gain on sale of capital assets - 890 - 42,791
Transfers 204,668 (838,157) 2,362,748 1,123,522
Total business-type activities 206,865 (835,379) 2,364,466 1,166,647
Total primary government $ 7,395,603 $ 7,623,339 $ 7,879,366 $ 8,455,531

Change in Net Position
Governmental activities $ 2,969,513 $ 4,264,711 $ 2,234,508 $ 7,770,680
Business-type activities 604,654 (1,458,289) 2,870,365 1,679,420
Total primary government $ 3,574,167 $ 2,806,422 $ 5,104,873 $ 9,450,100

Note:
The Community Center and the Conference Center activity was moved from a separate fund to a department within the General Fund in 2021.

76
Fiscal Year
2016 2017 2018 2019 2020 2021

$ (3,807,321) $ (4,931,079) $ (6,805,056) $ (7,720,278) $ (2,845,748) $ 1,458,525
345,439 (275,015) (139,882) 1,877,095 (93,632) (2,025,241)
$ (3,461,882) $ (5,206,094) $ (6,944,938) $ (5,843,183) $ (2,939,380) $ (566,716)

$ 124,284 $ 126,814 $ 221,334 $ 352,331 $ 544,338 $ 806,485
3,785,414 3,887,722 4,161,389 4,474,981 - -
1,480,642 1,419,291 1,497,519 1,559,754 1,599,506 1,494,487
711,402 726,445 747,612 760,087 842,612 841,605
601,511 661,371 815,350 827,926 959,288 1,083,528
1,642,740 1,751,247 1,888,635 2,012,698 2,122,713 2,187,071
222,993 445,240 454,239 472,110 349,863 546,818
103,613 180,437 68,837 136,456 93,190 131,398
1,381 2,007 2,761 12,434 27,337 1,894
(493,164) (2,328,608) (413,906) (330,801) (616,109) 154,386
8,180,816 6,871,966 9,443,770 10,277,976 5,922,738 7,247,672

493,164 2,328,608 413,906 330,801 616,109 (154,386)
493,168 2,328,608 413,906 330,801 616,109 (154,386)
$ 8,673,984 $ 9,200,574 $ 9,857,676 $ 10,608,777 $ 6,538,847 $ 7,093,286

$ 4,373,495 $ 1,940,887 $ 2,638,714 $ 2,557,698 $ 3,076,990 $ 8,706,197
838,607 2,053,593 274,024 2,207,896 522,477 (2,179,627)
$ 5,212,102 $ 3,994,480 $ 2,912,738 $ 4,765,594 $ 3,599,467 $ 6,526,570

77
CITY OF STOCKBRIDGE, GEORGIA

GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Alcoholic Business and Insurance
Fiscal Property Sales Franchise Beverage Occupation Premium
Year Tax Tax Tax Tax Tax Tax

2012 $ - $ 3,322,774 $ 1,398,424 $ 603,903 $ 582,833 $ 1,277,188
2013 231,993 3,260,524 1,355,500 621,381 617,617 1,322,407
2014 271,113 3,403,706 1,452,601 663,251 472,466 1,419,779
2015 226,911 3,597,732 1,546,828 704,298 564,290 1,516,512
2016 124,284 3,785,414 1,480,642 711,402 601,511 1,642,740
2017 126,814 3,887,722 1,419,291 726,445 661,371 1,751,247
2018 221,334 4,161,389 1,497,519 747,612 815,350 1,888,635
2019 352,331 4,474,981 1,559,754 760,087 827,926 2,012,698
2020 544,338 - 1,599,506 842,612 959,288 2,122,713
2021 806,485 - 1,494,487 841,605 1,083,528 2,187,071

Note: Sales and Use Tax revenues along with most other tax revenue sources have increased due to the significant growth in both
population and commercial businesses.

78
Other
Taxes Total

$ 115,479 $ 7,300,601
161,220 7,570,642
177,017 7,859,933
251,513 8,408,084
326,606 8,672,599
625,677 9,198,567
523,076 9,854,915
608,566 10,596,343
443,053 6,511,510
678,216 7,091,392

79
CITY OF STOCKBRIDGE, GEORGIA

FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2012 2013 2014 2015
General Fund:
Nonspendable $ 108,753 $ 6,138,534 $ 6,116,722 $ 6,078,840
Restricted 62,475 - 166,864
Assigned 2,738,528 142,654 113,588 138,184
Unassigned 8,199,749 4,486,260 6,166,220 8,232,433
Total General Fund $ 11,047,030 $ 10,829,923 $ 12,396,530 $ 14,616,321

All Other Governmental Funds:
Non-spendable $ 5,000 $ 280,684 $ 592,900 $ 5,684
Restricted, reported in:
Special revenue funds 39,428 40,220 68,238 129,398
Capital project funds 6,040,284 3,975,827 6,627,115 14,614,296
Permanent fund 6,649 6,959 7,191 7,284
Assigned, reported in:
Capital project funds - (4,879,042) (5,513,757) (5,765,237)
Total all other governmental funds $ 6,091,361 $ (575,352) $ 1,781,687 $ 8,991,425

Note: Governmental Accounting Standards Board Statement No. 54 was adopted in 2011.

80
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 4,605,760 $ 2,289,521 $ 2,274,304 $ 2,276,346 $ 2,293,686 $ 2,298,715
58,937 2,874 829,299 315,625 1,104,366 7,975,208
11,326,184 16,328,566 15,634,005 16,648,682 13,603,614 5,769,093
$ 15,990,881 $ 18,620,961 $ 18,737,608 $ 19,240,653 $ 17,001,666 $ 16,043,016

$ 5,597 $ 5,000 $ 5,000 $ 5,824 $ 5,000 $ 5,000

187,190 337,145 506,466 691,087 839,531 1,059,221
16,557,661 14,963,965 16,085,451 16,069,737 8,432,636 28,620,712
7,284 7,284 6,950 6,950 6,950 6,950

- - (162,940) (61,322) (3,030,430) 353,351
$ 16,757,732 $ 15,313,394 $ 16,440,927 $ 16,712,276 $ 6,253,687 $ 30,045,234

81
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2012 2013 2014 2015
Revenues
Taxes $ 7,305,739 $ 7,565,511 $ 7,860,843 $ 8,399,813
Licenses and permits 197,922 246,441 174,297 211,001
Intergovernmental 2,318,009 2,899,752 3,861,031 8,721,298
Fines and forfeitures 974,404 1,131,672 1,210,910 1,059,330
Charges for services 1,014 4,391 1,187 3,078
Impact Fees - - - -
Contributions - 125,000 - -
Rental income - - 21,226 700
Investment earnings 96,095 57,298 22,135 15,707
Miscellaneous 173,711 94,261 274,824 133,191
Total revenues 11,066,894 12,124,326 13,426,453 18,544,118

Expenditures
General government 2,638,257 3,190,031 2,929,787 2,673,703
Judicial 663,595 805,170 767,735 615,842
Public safety 671,902 745,644 671,715 790,475
Public works and parks 1,943,761 2,985,676 2,051,248 1,978,791
Health and welfare - - - -
Culture and recreation - - - -
Housing and development 170,736 190,100 512,598 1,233,236
Urban redevelopment 10,682 - - -
Tourism and promotion 41,636 - - -
Capital outlay 1,405,054 9,732,121 1,214,890 562,889
Debt service -
Principal 500,000 520,000 545,000 570,000
Interest 714,462 690,980 666,595 640,851
Bond issuance costs - - - -
Total expenditures 8,760,085 18,859,722 9,359,568 9,065,787

Excess of revenues over (under) expenditures 2,306,809 (6,735,396) 4,066,885 9,478,331

Other financing sources (uses)
Proceeds from debt issues - - - -
Recognition of extinguishment of debt - - - -
Transfers (204,668) (150,464) (143,239) (48,802)
Proceeds from sale of assets 8,085 2,040 - -
Total other financing sources (uses) (196,583) (148,424) (143,239) (48,802)

Net change in fund balances $ 2,110,226 $ (6,883,820) $ 3,923,646 $ 9,429,529

Debt service as a percentage of
non-capital expenditures 16.7% 14.6% 15.1% 13.7%

Note: There was a significant increase in intergovernmental revenue in 2015 due to $6,000,000 bond issuance for SPLOST projects.

82
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 8,625,047 $ 9,266,993 $ 9,854,915 $ 10,596,343 $ 6,522,700 $ 7,074,412
258,637 291,989 714,550 697,648 819,533 667,913
2,839,897 2,758,823 3,278,162 3,437,264 8,780,119 10,967,695
539,215 68,652 39,297 77,523 26,498 56,495
5,590 7,858 74,112 159,781 85,649 168,441
- - - - 292,941 234,829
600 30,969 36,531 278 -
25,049 54,715 111,727 155,698 66,383 2,507
161,623 139,752 144,089 204,804 114,115 546,279
12,455,058 12,589,382 14,247,821 15,365,592 16,708,216 19,718,571

2,701,378 2,990,473 4,665,663 4,558,705 4,075,046 4,462,556
437,762 180,971 122,342 220,695 214,208 212,568
136,373 161,280 148,680 199,803 232,493 1,126,188
1,699,509 2,122,376 2,361,610 2,571,822 2,964,115 3,530,060
- - - - 1,509,531 42,502
- - - - - 365,855
739,159 1,042,949 1,479,499 1,881,539 1,637,282 1,974,293
869,169 4,121,584 2,886,748 3,621,973 16,959,540 9,340,130

595,000 625,000 650,000 680,000 710,000 745,000
613,951 585,859 556,491 525,860 493,848 644,376
- - - - - 536,098
7,792,301 11,830,492 12,861,033 14,260,397 28,796,063 22,979,626

4,662,757 758,890 1,386,788 1,105,195 (12,087,847) (3,261,055)

- - - - - 25,805,000
4,532,836 - - - - -
(54,726) (120,785) (162,065) (330,801) (616,109) 154,386
- 547,637 19,457 - 6,380 134,566
4,478,110 426,852 (142,608) (330,801) (609,729) 26,093,952

$ 9,140,867 $ 1,185,742 $ 1,244,180 $ 774,394 $ (12,697,576) $ 22,832,897

17.7% 14.7% 11.4% 9.9% 10.0% 14.7%

83
CITY OF STOCKBRIDGE, GEORGIA

GENERAL GOVERNMENT TAX REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Alcoholic Insurance Business and
Fiscal Property Franchise Beverage Premium Occupation Other
Year Tax Tax Tax Tax Tax Taxes Total

2012 $ - $ 1,390,041 $ 603,903 $ 1,277,188 $ 582,833 $ 129,000 $ 3,982,965
2013 231,993 1,350,369 621,381 1,322,407 617,617 161,220 4,304,987
2014 271,113 1,453,511 663,251 1,419,779 444,366 205,117 4,457,137
2015 226,911 1,538,557 704,298 1,516,512 558,840 256,963 4,802,081
2016 124,284 1,433,090 711,402 1,642,740 546,502 381,615 4,839,633
2017 126,814 1,487,717 726,445 1,751,247 661,371 625,677 5,379,271
2018 221,334 1,497,519 747,612 1,888,635 815,350 523,076 5,693,526
2019 352,331 1,559,754 760,087 2,012,698 827,926 608,566 6,121,362
2020 555,528 1,599,506 842,612 2,122,713 959,288 443,053 6,522,700
2021 806,485 1,494,487 841,605 2,187,071 1,083,528 678,216 7,091,392

Note: Sales and Use Tax revenues along with most other tax revenue sources
have increased due to the significant growth in both population and commercial
businesses.

84
CITY OF STOCKBRIDGE, GEORGIA

ASSESSED VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS

Assessed Value Total
Real and Less: Taxable Total
Tax Personal Motor Mobile Tax-Exempt Assessed Direct
Year Property Vehicle Home Other Property Value Tax Rate

2012 $ 640,653,501 $ 25,135,180 $ 2,079,278 $ 9,089 $ (26,751,580) $ 641,125,468 0.000
2013 653,081,289 25,863,520 1,604,083 165,000 (41,029,339) 639,684,553 0.000
2014 676,829,226 20,949,450 1,595,881 762,897 (6,332,991) 693,804,463 0.000
2015 734,070,209 15,891,630 1,542,715 10,099 (7,374,892) 744,139,761 0.000
2016 806,767,219 11,699,210 1,475,725 20,499 (8,617,909) 811,344,744 0.000
2017 851,439,452 8,526,740 1,540,136 - (13,588,601) 847,917,727 0.000
2018 903,388,035 5,912,810 1,534,666 57,530 (15,504,457) 895,388,584 0.000
2019 962,641,023 4,770,560 1,755,941 112,255 (12,896,367) 956,383,412 0.000
2020 1,016,246,217 3,822,220 1,767,905 42,036 (16,847,322) 1,005,031,056 0.000
2021 1,071,979,964 3,081,600 1,774,787 39,322 (19,642,092) 1,057,233,581 0.000

SOURCE:
Henry County Tax Commissioner

Note: Assessed value is calculated at 40% of estimated actual fair market value.

85
CITY OF STOCKBRIDGE, GEORGIA

PROPERTY TAX RATES
DIRECT AND OVERLAPPING GOVERNMENTS
(PER $1,000 OF ASSESSED VALUE)
LAST TEN FISCAL YEARS

County County
School School
Tax/Fiscal District District
Year City County M&O Bond Water Hospital State Total

2012 0.00 14.50 20.00 3.63 2.00 0.00 0.20 40.33
2013 0.00 14.50 20.00 3.63 2.00 0.00 0.15 40.28
2014 0.00 14.30 20.00 3.63 2.00 0.00 0.10 40.03
2015 0.00 13.87 20.00 3.63 2.00 0.00 0.05 39.55
2016 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2017 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2018 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2019 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2020 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2021 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36

SOURCE:
Henry County Tax Commissioner

Note: All tax rates are per $1,000 assessed valuation, less exemptions.

86
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO

Fiscal Year 2021 Fiscal Year 2012
Percentage Percentage
of Total of Total
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value

Walmart Real Estate Business Trust $ 17,341 1 1.64% 20,208 1 3.15%
Vulcan Lands and Materials LLC 16,382 2 1.55% - -
St. Ives Apartments LLC 14,160 3 1.34% 7,900 4 1.23%
Eastwood Village Gardens LP 13,952 4 1.32% - -
AR-Eagles Landing LLC, JFB-Eagles Landing LLC 11,835 5 1.12% - -
CSP Community Owner LLP 11,187 6 1.06% 7,794 5 1.22%
Waterford Landing Apartments LLC 11,014 7 1.04% 6,058 7 0.94%
WWC XXXIX LP 10,462 8 0.99% - -
West Henry Land Corp & Etal 10,235 9 0.97% 10,109 2 1.58%
Georgia Power Company 9,127 10 0.86% - -
Concert PSP Atlanta - Eastwood - - 8,513 3 1.33%
JES@Eagles Landing LLC - - 6,965 6 1.09%
WR of Stockbridge II LLC - - 5,834 8 0.91%
CS Stockbridge LKE LLC - - 5,821 9 0.91%
G&E Healthcare REIT Southcrest LLC - - 5,182 10 0.81%
Total $ 125,694 11.89% $ 84,385 13.16%

SOURCE:
Henry County Tax Commissioner

Note: Amounts expressed in thousands.

87
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL FRANCHISE TAXPAYERS
CURRENT YEAR AND SIX YEARS AGO

Fiscal Year 2021 Fiscal Year 2015

Percentage Percentage
of Total of Total
Franchise Taxpayer Revenue Rank Revenue Revenue Rank Revenue

Georgia Power Company $ 1,079,250 1 66.33% $ 1,111,355 1 70.75%
Atlanta Gas Light 175,445 2 10.78% 92,568 4 5.89%
Charter 141,445 3 8.69% 136,255 2 8.67%
Comcast 76,777 4 4.72% 82,082 5 5.23%
Verizon 57,205 5 3.52% - -
Bellsouth 42,693 6 2.62% 132,306 3 8.42%
Snapping Shoals 31,269 7 1.92% - -
Directv 15,433 8 0.95% - -
College Park 5,816 9 0.36% 7,833 6 0.50%
Diatro LLC 1,785 10 0.11% - -
Fusion (Cbeyond Communications) - - - 6,799 7 0.43%
Fusion Cloud (Birch) - - - 1,648 8 0.10%

Total $ 1,627,119 100.00% $ 1,570,846 100.00%

SOURCE: Stockbridge Finance Department

Note: 2011 information not available, 2013 information provided.

88
CITY OF STOCKBRIDGE, GEORGIA

RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS

Governmental Activities
Fiscal Redevelopment Public Facilities
Year Agency Bonds Authority Bonds Total

2012 $ 15,255,000 $ - $ 15,255,000
2013 14,735,000 - 14,735,000
2014 14,190,000 - 14,190,000
2015 13,620,000 - 13,620,000
2016 13,025,000 - 13,025,000
2017 12,400,000 - 12,400,000
2018 11,750,000 - 11,750,000
2019 11,070,000 - 11,070,000
2020 10,360,000 - 10,360,000
2021 9,615,000 25,805,000 35,420,000

SOURCE:
Population data from Quick Facts Census Data

Note: Details regarding the City's outstanding debt can be found in Note 7 of the current
financial statements.

89
Business-type Activities Total Percentage
Revenue Notes Primary of Personal Per
Bonds Payable Total Government Population Income Capita

$ - $ 1,823,000 $ 1,823,000 $ 17,078,000 26,731 2.66 % 639
- 1,749,444 1,749,444 16,484,444 26,905 2.68 613
- 1,673,651 1,673,651 15,863,651 27,205 2.54 583
- 1,595,552 1,595,552 15,215,552 27,619 2.29 551
- 1,515,078 1,515,078 14,540,078 28,202 2.25 516
- 1,432,156 1,432,156 13,832,156 29,114 2.07 475
- 1,346,713 1,346,713 13,096,713 29,638 1.81 442
- 1,258,670 1,258,670 12,328,670 29,904 1.59 412
- 1,213,649 1,213,649 11,573,649 24,794 1.49 467
- 1,120,169 1,120,169 36,540,169 29,163 4.71 1,253

90
CITY OF STOCKBRIDGE, GEORGIA

LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS

Fiscal Year
2012 2013 2014 2015

Debt limit $ 64,115,468 $ 63,968,455 $ 69,380,446 $ 74,413,976

Total net debt applicable to limit - - - -

Legal debt margin $ 64,115,468 $ 63,968,455 $ 69,380,446 $ 74,413,976

Total net debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00%

Note: Under Georgia law, the City's outstanding general obligation debt should not exceed 10% of total assessed property value. The
City has no general obligation debt that is subject to the debt limitation.

91
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 81,134,474 $ 84,791,773 $ 89,538,858 $ 95,638,341 $ 100,503,106 $ 105,723,358

$ 81,134,474 $ 84,791,773 $ 89,538,858 $ 95,638,341 $ 100,503,106 $ 105,723,358

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

92
CITY OF STOCKBRIDGE, GEORGIA

PLEDGED REVENUE COVERAGE
LAST TEN FISCAL YEARS

Water & Sewer Debt
Water & Sewer Less: Net
Fiscal Fund Gross Operating Available
Year Revenues Expenses Revenue Principal Interest Coverage

2012 $ 2,776,669 $ 2,061,156 $ 715,513 $ 71,385 $ 55,677 5.63
2013 2,836,218 2,143,837 692,381 73,556 53,500 5.45
2014 2,939,225 2,321,279 617,946 75,793 51,257 4.86
2015 3,190,340 2,490,903 699,437 78,099 48,946 5.51
2016 3,784,703 2,400,268 1,384,435 80,474 46,565 10.90
2017 5,788,132 2,715,737 3,072,395 82,922 44,111 24.19
2018 4,224,804 2,778,790 1,446,014 85,443 41,583 11.38
2019 6,308,531 2,955,003 3,353,528 88,043 38,977 26.40
2020 4,721,445 3,545,305 1,176,140 45,021 18,373 18.55
2021 4,404,851 3,528,253 876,598 93,480 33,760 6.89

Notes:
(1) Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(2) Operating expenses do not include interest, depreciation, or amortization expense.
(3) Gross revenues include capital contributions.
(4) Water and Sewer Debt beginning in fiscal year 2011 consists solely of loans through the Georgia Environmental
Finance Authority

93
Urban Redevelopment Revenue Bonds
Gross/
Pledged
Revenues Principal Interest Coverage

$ 1,214,484 $ 500,000 $ 714,462 1.00
1,210,983 520,000 690,980 1.00
1,211,597 545,000 666,595 1.00
1,210,851 570,000 640,851 1.00
1,208,951 595,000 613,951 1.00
1,210,859 625,000 585,859 1.00
1,206,491 650,000 556,491 1.00
1,205,860 680,000 525,860 1.00
1,203,848 710,000 493,848 1.00
1,205,337 745,000 460,337 1.00

94
CITY OF STOCKBRIDGE, GEORGIA

DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS

Personal Per Capita Stockbridge
Fiscal Income Personal Median School Unemployment
Year Population (thousands) (2) Income (2) Age (2)(5) Enrollment (3) Rate (4)

2012 26,731 (5) $ 641,704,386 $ 24,006 34.7 1,745 11.0 %
2013 26,905 (5) 615,344,255 22,871 34.8 1,742 9.6
2014 27,205 (5) 624,218,725 22,945 35.8 1,667 8.0
2015 27,619 (5) 664,457,902 24,058 34.9 1,691 6.7
2016 28,202 (1) 647,094,890 22,945 35.8 1,604 6.6
2017 29,114 (1) 667,234,652 22,918 35.3 1,617 4.9
2018 29,638 (5) 724,826,928 24,456 35.8 1,612 4.3
2019 29,904 (5) 775,470,528 25,932 34.6 1,522 4.7
2020 24,794 (5) 775,470,528 25,932 34.6 1,522 4.7
2021 29,163 (5) 848,409,996 (5) 29,092 (2) 36.7 1,436 3.8 (6)

SOURCES:
(1) Atlanta Regional Commission
(2) Sperling's Best Places
(3) Henry County Board of Education
(4) Homefacts.com
(5) U.S. Census Bureau Estimates
(6) Georgia Labor Market Explorer

95
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO

Fiscal Year 2021 Fiscal Year 2012

Employer's Employer's
percentage percentage of
of total total
Employer Employees Rank employment Employees Rank employment

Walmart Supercenter 1,101 1 8.92% 1,196 1 49.26%
Publix Super Market 303 2 2.45% 327 2 13.47%
Ingles 172 3 1.39% 178 3 7.33%
Eagles Landing Christian Academy 135 4 1.09% N/A - -
BrandsMart USA 107 5 0.87% 114 5 4.70%
Vulcan Materials 104 6 0.84% 111 6 4.57%
City of Stockbridge 93 7 0.75% 61 9 2.51%
Utility Trailer of Georgia 92 8 0.75% 89 8 3.67%
Kohl's Department Store 81 9 0.66% 89 8 3.67%
At Home (Garden Ridge in 2007) 31 10 0.25% 35 - 1.44%
Eagles Landing Country Club N/A - - 93 7 3.83%
Henry County Schools within the City N/A - - 135 4 5.56%
All other employers 10,127 - 82.03% N/A - -

Total 12,346 2,428

SOURCE:
City of Stockbridge, Georgia records

N/A - information not available

96
CITY OF STOCKBRIDGE, GEORGIA

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS

Fiscal Year
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

Executive 1 1 2 5 5 4 5 5 7 6
Administration 9 9 10 10 10 12 12 6 8 10
City Clerk - - - - - - - 5 5 5
Facilities maintenance - - - - 4 2 2 2 2 2
Municipal court - - 3 3 3 1 1 2 2 2
Public works and parks 19 19 20 20 17 13 19 17 18 18
City events - - - - 1 1 1 1 1 1
Code enforcement 1 1 2 2 2 2 2 2 2 3
Police - - - - - - - - - 5
Permitting development - - - - - - - 2 2 2
Planning and zoning - - - - - - - 2 2 2
Economic development - - - - - - - 1 1 1
Main street - - 1 1 2 2 2 2 2 2
GIS - - - - 1 1 1 1 1 1
Water/Sewer 15 15 15 15 16 15 18 18 18 22
Stormwater 3 3 3 2 7 7 6 5 5 5
Sanitation 9 9 7 7 1 1 1 1 1 1
Conference Center 4 4 1 1 2 3 3 4 4 5

Total 61 61 64 66 71 64 73 76 81 93

SOURCE:
City of Stockbridge, Georgia records

Notes:
(1) Employee counts for years 2011 - 2013 are estimates based on available information.
(2) Elected officials and appointed court personnel are not included.
(3) The City uses personnel services lawn maintenance, not included above.

97
CITY OF STOCKBRIDGE, GEORGIA

OPERATING INDICATORS BY FUNCTION
LAST TEN CALENDAR YEARS

Fiscal Year
Function 2012 2013 2014 2015

Municipal Court
Fines and forfeitures $ 974,404 $ 1,131,672 $ 1,210,910 $ 1,059,330
Number of cases 5,417 5,852 5,967 5,185

Conference Center
Annual rents 123,246 186,189 190,813 179,319

Occupation Tax
Annual renewals 1,348 1,339 1,281 1,121
New business licenses 191 231 182 231

Public Works
Miles resurfaced N/A N/A 3.5 3.1

Stormwater
Potential ponds identified 181 181 188 188
Total number of pipes 3,102 3,102 3,102 3,102
Total number of feet of pipes 434,491 434,491 434,491 434,491
Complaints 47 126 94 89

SOURCE:
City of Stockbridge, Georgia records

Note: Revenues from fines decreased significantly in 2016 as Henry County diverted citations to the Henry County State Court and
due to the change in probation tolling laws. Revenues decreased significantly in 2020 due to facilities being closed due to COVID-19.
Additionally, there was a change in the State probation tolling laws.

98
Fiscal Year
2016 2017 2018 2019 2020 2021

$ 539,215 $ 57,196 $ 27,845 $ 55,425 $ 25,287 $ 37,728
1,702 281 300 574 131 381

168,874 191,568 160,280 155,582 17,038 9,660

1,539 1,681 1,880 2,056 2,354 2,432
279 228 202 128 250 263

2.4 5.0 5.1 4.7 5.7 4.7

188 188 186 193 193 37
3,102 3,102 3,102 3,433 359 311
434,491 434,491 432,960 101,385 48,959 187,672
119 88 111 101 52 68

99
CITY OF STOCKBRIDGE, GEORGIA

CAPITAL ASSET STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS

Fiscal Year
Function/Program 2012 2013 2014 2015

Public Works
City limits (square miles) 14.1 14.1 14.1 14.1
Paved roads (miles) 95.62 95.62 95.62 95.62

Sanitation
Transfer stations 1 1 1 1
Collection trucks 5 5 5 5
Small collection vehicles 25 14 13 13

Recreation and culture
Parks 4 4 4 4
Community centers 2 2 2 2
Library 1 1 1 1
Cemeteries 3 3 3 3

Water
Water mains (miles) 44.4 44.5 44.5 44.5
Fire hydrants 457 457 457 457
Service connections 2,430 2,391 2,391 2,749
Daily avg consumption (gallons) 780,000 923,000 923,000 752,180
Storage capacity (gallons) 1,900,000 1,900,000 1,900,000 1,800,000

Sewer
Sanitary sewers (miles) 39.5 39.5 39.5 39.5
Service connections 2,272 2,254 2,254 N/A
Treatment plants 1 1 1 1
Daily avg treatment (gallons) .555 MGD .686 MGD .686 MGD .823 MGD
Treatment capacity 1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD

SOURCE:
City of Stockbridge, Georgia records

100
Fiscal Year
2016 2017 2018 2019 2020 2021

14.1 14 14 14.1 14.1 14.1
97.08 97 97 97.08 97.08 97.08

1 1 1 1 1 1
5 1 1 1 1 1
9 5 5 5 5 5

4 4 4 4 4 4
2 2 2 2 2 2
1 1 1 1 1 1
3 3 3 3 3 3

44.5 44.5 44.5 45 45 45
457 458.00 459.00 460.00 460.00 460.00
2,764 2,726 2,833 2,866 2,958 2,958
679,564 684,970 627,728 515,828 500,000 500,000
1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000

39.5 40.0 40.0 40.0 40.0 40.0
4,858 2,431 2,516 2,568 2,568 2,467
1 1 1 1 1 1
.754 MGD .761 MGD .761 MGD .761 MGD .761 MGD .761MGD
1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD 1.5MGD

101
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Honorable Mayor and Members
of City Council
City of Stockbridge, Georgia
Stockbridge, Georgia

We have audited, in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States (“Government Auditing Standards”), the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of
Stockbridge, Georgia (the “City”) as of and for the year ended December 31, 2021, and the related notes to the
financial statements, which collectively comprise the City’s basic financial statements, and have issued our report
thereon dated June 30, 2022.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial
reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on
the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the
City’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not
designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies
and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as
described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal
control that we consider to be a material weakness and a significant deficiency.

A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected, on a timely basis. We consider the deficiency described in the
accompanying schedule of findings and questioned costs as item 2021-002 to be a material weakness.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with governance. We consider the
deficiency described in the accompanying schedule of findings and questioned costs as item 2021-001 to be a
significant deficiency.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing Standards.

The City of Stockbridge’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the
findings identified in our audit and described in the accompanying schedule of findings and questioned costs. The
City’s responses were not subjected to the auditing procedures applied in the audit of the financial statements, and
accordingly, we express no opinion on the responses.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance.
This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering
the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Macon, Georgia
June 30, 2022

103
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE

Honorable Mayor and Members
of City Council
City of Stockbridge
Stockbridge, Georgia

Report on Compliance for Each Major Federal Program

Opinion on Each Major Federal Program
We have audited the City of Stockbridge, Georgia’s (the “City”) compliance with the types of compliance requirements
identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each
of the City’s major federal programs for the year ended December 31, 2021. The City’s major federal programs are
identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City of Stockbridge, Georgia complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major federal programs for
the year ended December 31, 2021.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States
of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States (“Government Auditing Standards”); and the audit requirements of Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform
Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant
ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not
provide a legal determination of City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes,
regulations, rules, and provisions of contracts or grant agreements applicable to City’s federal programs.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s
compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists.
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered material if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the
report on compliance about City’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,
and the Uniform Guidance, we:

 Exercise professional judgment and maintain professional skepticism throughout the audit.

 Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform
audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence
regarding the City’s compliance with the compliance requirements referred to above and performing such
other procedures as we considered necessary in the circumstances.

 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design
audit procedures that are appropriate in the circumstances and to test and report on internal control over
compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the
effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over
compliance that we identified during the audit.

105
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does
not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect
and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material
weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material weakness
in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s
Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal
control over compliance that might be material weaknesses or significant deficiencies in internal control over
compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or
significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.

Macon, Georgia
June 30, 2022

106
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2021

Federal
Assistance
Listing
Grant Program Number Grant I.D. Expenditures

U.S. Department of Treasury
Direct Award:
COVID-19 Coronavirus State and Local
Fiscal Recovery Fund 21.027 N/A 1,283,006
Total U.S. Department of Treasury 1,283,006

Total Expenditures of Federal Awards $ 1,283,006

107
CITY OF STOCKBRIDGE, GEORGIA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2021

NOTE 1. BASIS OF PRESENTATION

The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Stockbridge, Georgia (the “City”) and is presented on the accrual basis of accounting.

The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in or used in the preparation of the financial statements.

NOTE 2. DE MINIMIS COST RATE

The City elected not to use the 10% de minimis cost rate for the year ended December 31, 2021.

NOTE 3. SUBRECIPIENTS

The City did not pass through any funds to subrecipients for the year ended December 31, 2021.

108
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2021

SECTION I
SUMMARY OF AUDITOR’S RESULTS

Financial Statements

Type of report the auditor issued on whether the financial
statements audited were prepared in accordance with
generally accepted accounting principles Unmodified

Internal control over financial reporting:
Material weaknesses identified? X Yes No

Significant deficiencies identified not considered
to be material weaknesses? X Yes None Reported

Noncompliance material to financial statements noted? Yes X No

Federal Awards

Internal Control over major programs:
Material weaknesses identified? Yes X No

Significant deficiencies identified? Yes X None Reported

Type of auditor’s report issued on compliance for
major programs Unmodified

Any audit findings disclosed that are required to
be reported in accordance with the Uniform Guidance? Yes X No

Identification of major program:

Assistance Listing Number Name of Federal Program or Cluster
21.027 COVID-19 – Coronavirus State and Local
Fiscal Recovery Fund

Dollar threshold used to distinguish between
Type A and Type B programs: $750,000

Auditee qualified as low-risk auditee? Yes X No

109
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2021

SECTION II
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

2021 – 001. Management of Receivable Accounts

Criteria: Generally accepted accounting principles require revenues to be recognized in the accounting period in which
they become both measurable and available to finance expenditures of the current period. As a part of these
processes, the City should review all revenue transactions to determine reporting in the proper period.

Condition: The City did not properly adjust receivables and related balances in the General Fund as of December 31,
2021.

Effect: An adjustment in the General Fund was made to decrease franchise fees revenues by $57,633, to increase
accounts receivables by $13,774, to increase unavailable revenues by $62,983, and to decrease expenditures by
$8,424.

Cause: Management oversight.

Recommendation: We recommend that the City strengthen its control over its receivables and related balances to
ensure balances are properly stated at year-end.

Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to
strengthen controls over the City’s receivables and related balances at year-end to ensure balances are properly
stated.

2021 – 002. Capitalization of Capital Assets

Criteria: Generally accepted accounting principles require capital assets purchased or acquired be reported at
historical cost or estimated historical cost. Additions, improvements and other capital outlays that significantly extend
the useful life of an asset are capitalized.

Condition: The City recorded a construction in progress invoice as an expense for the year ended December 31,
2021.

Effect: An adjustment in the Water and Sewer Fund of the City was required to increase construction in progress and
decrease the related expenses in the amount of $50,000.

Cause: Internal controls over capital assets were not in place to ensure the proper capitalization of all capital assets.

Recommendation: We recommend that the City strengthen internal controls over the capitalization and reporting of
capital assets.

Views of Responsible Officials and Planned Corrective Action: We concur. We will strengthen procedures to ensure
capital assets are properly recorded.
110
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2021

SECTION III
FEDERAL AWARDS FINDINGS

Not applicable.

111
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF PRIOR YEAR FINDINGS
FOR THE YEAR ENDED DECEMBER 31, 2021

2020 – 001. Management of Receivable Accounts

Criteria: Generally accepted accounting principles require revenues to be recognized in the accounting period in
which they become both measurable and available to finance expenditures of the current period. As a part of these
processes, the City should review all revenue transactions to determine reporting in the proper period.

Condition: The City did not properly adjust receivables and related balances in various funds as of December 31,
2020.

Auditee Response/Status: Unresolved – See Finding 2021 – 001.

2020 – 002. Internal Controls over Cash

Criteria: Generally accepted accounting standards require that all cash balances are properly recorded within the
correct accounts in the general ledger.

Condition: The City did not properly classify cash between funds as of December 31, 2020.

Auditee Response/Status: Resolved.

112
CITY OF STOCKBRIDGE, GEORGIA
MANAGEMENT’S CORRECTIVE ACTION PLAN
FOR THE YEAR ENDED DECEMBER 31, 2021

2021 – 001. Management of Receivable Accounts

Name of Contact Person Responsible for Corrective Action Plan: John Wiggins, Treasurer

Corrective Action Plan: Finance officials will put procedures in place to review receivable balances at year end.

Anticipated Completion Date: December 31, 2022

2021 – 002. Capitalization of Capital Assets

Name of Contact Person Responsible for Corrective Action Plan: John Wiggins, Treasurer

Corrective Action Plan: Finance officials will put procedures in place to review all capital assets and ensure they
are properly recorded.

Anticipated Completion Date: December 31, 2022

113
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis
Financial & Compliance Audit Summary
December 31, 2021

Presented by:
Hope Pendergrass, CPA
(800) 277‐0050

Over 565 Governments Served Annually
Lawrenceville Long Boat Key
Stockbridge Thunderbolt Garner
Forest Park Albany
Flovilla
Port Wentworth
Alpharetta Pensacola Kennesaw Fayetteville Plant City
Vernonburg
Clover Hinesville
Goose Creek
Bristol Hapeville Doraville Jefferson
Peachtree City
St. Marys Chattahoochee Hills
Naples Monroe
Clayton County Marco Island Villa Rica
Grantville
Milton Tucker Hollywood
Loris College Park Griffin
Cooper City Cedartown Wildwood
Brunswick
Cartersville Suwanee Baldwin
Sharpsburg
Orangeburg
Lilburn Powder Springs
Bloomingdale Charleston Lyons
Union Jamestown Riverdale Pooler
City Ft. Meyers Beach
Governmental Auditors, Accountants
Quitman & Financial Reporting Consultants New
Lake Placid Johns Creek
Bern
Fairburn North Port
Rome Blakely
Ludowici Chapin Tybee Island
Cochran
Beaufort Peachtree Corners
Rockmart Bradenton
Jeffersonville Toccoa Decatur
Valdosta Morrow
Austell Stonecrest
Arcadia Clarkston Hallandale Beach
Conyers Dunwoody Perry Garden City
Leesburg
Summerville Tuscaloosa Haines City
Social Circle South Fulton
Chamblee Selma
Crossville Americus
Pinecrest
Richmond Hill Brookhaven
Hardeeville
Crystal River Ballground Tifton Kingsland
Milledgeville Braselton Douglasville Covington Islamorada
Aiken Callaway Cordele Gum Branch
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
PURPOSE OF ANNUAL AUDITOR’S DISCUSSION & ANALYSIS

 Engagement Team and Firm Information:
o The Governmental Practice
o Additional Information Regarding Other Industries and Services

 Overview of:
o Independent Auditor’s Report
o Review of the Annual Comprehensive Financial Report
o Overview of the Financial Statements, Footnotes, and
Supplementary Information
o Compliance Reports (Internal Controls and Laws and Regulations)
o Audit Scopes and Procedures

 Required Communications under Government Auditing Standards

 Accounting Recommendations and Related Matters:
o Recommendations for Improvement
o Material Weaknesses and/or Significant Deficiencies
o Management Points
o Other Matters for Communication

 Free Continuing Education and Newsletters

 Closing Thoughts

 Answering Your Questions

Mauldin & Jenkins Page 1
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
MAULDIN & JENKINS – GOVERNMENTAL PRACTICE

Engagement Team Leaders Include:
 Hope Pendergrass – Partner – 19 years’ experience
 Miller Edwards – Quality Assurance Partner – 36 years’
experience
 Demetria Fluellyn – Manager – 10 years’ experience

Mauldin & Jenkins Page 2
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
MAULDIN & JENKINS – ADDITIONAL INFORMATION

Other Industries and Services by Mauldin & Jenkins:
Each of Mauldin & Jenkins’ offices provides a wide variety of services to a broad range of clientele.
We have partners and managers who are responsible for specialized practice areas of auditing and
accounting, taxes and management advisory services. Their purpose, as leaders in the particular
practice area, is to establish policies with respect to technical matters in these specific areas and
ensure that the quality of the Firm's practice is maintained.

Industries Served: Over the years, our partners have developed expertise in certain industries
representative of a cross section of the Georgia economy, including:
 Governmental Entities (state entities,  Financial Institutions (community banks,
cities, counties, school systems, savings and loans, thrifts, credit unions,
business type operations, libraries, and mortgage companies, and finance
other special purpose entities) companies)
 SEC Registrants  Non‐Profit Organizations
 Wholesale Distribution  Retail Businesses
 Agri‐Businesses  Long‐term Healthcare
 Manufacturing  Construction and Development
 Professional Services  Individuals, Estates and Trusts
 Employee Benefit Plans  Real Estate Management

Services Provided: This diversity of practice enables our personnel to experience a wide variety of
business, accounting and tax situations. We provide the traditional and not‐so‐traditional services
such as:
 Financial Audit/Review/Compilation  Income Tax Planning and Preparation
 Compliance Audits and Single Audits  Multi‐State Income Tax Issues
 Agreed‐Upon Procedures  Information Systems Consulting
 Forensic Audits  Cost Accounting Analysis
 Bond Issuance Services  Healthcare Cost Reimbursement
 Performance Audits  Outsourced Billing Services
 State Sales Tax Matters  Fixed Asset Inventories
 International Tax Matters  Succession and Exit Strategy Consulting
 Business and Strategic Planning  Estate Planning
 Profitability Consulting  Management Information Systems
 Budgeting  Employee Benefit Plan Administration
 Buy‐Sell Agreements and Business  Merger/Acquisition and Expansion
Valuation Issues Financing

Mauldin & Jenkins Page 3
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
INDEPENDENT AUDITOR’S REPORT

The independent auditor’s report has specific significance to readers of the financial report.

Management’s Responsibility for the Financial Statements
The financial statements are the responsibility of management.

Auditor’s Responsibility
Our responsibility, as external auditors, is to express opinions on these financial statements based
on our audit. We conducted our audit in accordance with auditing standards generally accepted in
the United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States. We
planned and performed our audit to obtain reasonable assurance about whether the financial
statements are free from material misstatement.

Opinions
We have issued an unmodified audit report (i.e., “clean opinions”). The respective financial
statements are considered to present fairly the financial position and results of operations as of and
for the year ended December 31, 2021

Other Matters
Certain required supplementary information and other information is included in the financial
report and, as directed by relevant auditing standards, we have not expressed an opinion or
provided any assurance on the respective information.

Other Reporting
Government Auditing Standards require auditors to issue a report on our consideration of internal
control over financial reporting and on our tests of compliance with certain provisions of laws,
regulations, contracts and grant agreements and other matters. We have issued such a report and
reference to this report is included in the independent auditor’s report.

Mauldin & Jenkins Page 4
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
REVIEW OF ANNUAL COMPREHENSIVE FINANCIAL REPORT

General Information About the
Annual Comprehensive Financial Report

An Annual Comprehensive Financial Report goes beyond the normal financial reporting required by
accounting principles generally accepted in the United States. An Annual Comprehensive Financial
Report includes, at a minimum, the following elements/sections:

 Introductory Section: general information on the City’s structure and
the services it provides.
 Letter of Transmittal
 Organizational Chart
 Directory of Officials
 Certificate of Achievement for Excellence in Financial Reporting

 Financial Section: basic financial statements, footnotes and required
supplementary information along with the auditor’s report.
 Independent Auditor’s Report
 Management Discussion & Analysis (MD&A)
 Financial Statements and Footnotes

 Statistical Section: broad range of financial, demographic information
useful in assessing the City’s economic condition, and this information
covers multiple years.
 Financial Trends Information
 Revenue Capacity Information
 Debt Capacity Information
 Operating Information

An Annual Comprehensive Financial Report goes far beyond the basic requirements of annual
financial reporting, and the City should be commended for going beyond the minimum and
providing such a report.

Mauldin & Jenkins Page 5
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Recognition and Award

Once completed, the fiscal year 2020 Annual Comprehensive Financial Report was submitted to the
Government Finance Officers Association (GFOA) for determination if the report would merit the
GFOA’s Certificate of Achievement for Excellence in Financial Reporting.

The GFOA Certificate has been made a part of the City’s 2021 fiscal year Comprehensive Annual
Financial Report, and is included in the Introductory Section.

OVERVIEW OF FINANCIAL STATEMENTS

The City’s basic financial statements include three components:

1) Government‐wide financial statements;
2) Fund financial statements; and
3) Notes to the financial statements.

The government‐wide financial statements provide a broad overview of all of the City’s funds. The
Statement of Net Position presents information on all assets (and deferred outflows) and liabilities
(and deferred inflows) of the City, with the resulting difference reported as net position. The
Statement of Activities presents information showing how the City’s net position changed during
the most recent fiscal year. Revenues are categorized as program revenues or general revenues.
Expenses are categorized by function.

The fund financial statements more closely resemble the financial statements as presented prior to
the adoption of GASB Statement No. 34. All of the funds of the City can be divided into three (3)
categories: governmental funds (includes the General Fund), business‐type funds, and fiduciary
funds.

The City also includes, as part of the Comprehensive Annual Financial Report, the following
information:

1) Special Purpose Local Option Sales Tax (SPLOST) Schedules
2) Schedule of Expenditures of Federal Awards

Mauldin & Jenkins Page 6
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Government‐Wide (Full‐Accrual) Financial Statements

As noted above, the financial report of the City includes two (2) entity‐wide financial statements: a
Statement of Net Position; and a Statement of Activities. Highlights of the government‐wide
statements note total assets and deferred outflows of resources of approximately $150,309,000
offset by liabilities and deferred inflows of resources of approximately $48,293,000. This results in
the City’s reported net position (or equity) of approximately $102,016,000. Also, a substantial
element of the net position is composed of a net investment in capital assets in the approximate
amount of $69,721,000. Restricted net position amounts to approximately $29,692,000 leaving
unrestricted net position at $2,603,000. The Statement of Activities attempts to report expenses in
the first column with direct offsetting program revenues to the adjacent columns to arrive at a net
cost of the functional areas of operation. General revenues (primarily taxes) come to the rescue of
the net cost functional areas resulting in the City reporting a change in net position of approximately
$6,384,000 for the fiscal year ended December 31, 2021.

General Fund

Of primary interest to the City is the General Fund, which accounts for the majority of revenues
received and funds expended in the operations of the City, including general government activities,
courts, public safety, housing and development, and public works.

General Fund Revenues: The following chart depicts the primary revenue sources of the General
Fund for the 2021 fiscal year. Taxes represent a key component of revenue.

General Fund Revenues & Transfers - Fiscal Year Ended
December 31, 2021

1,604,694
Other taxes
6,527,594

Licenses and permits

Intergovernmental

6,202,147
Transfers in and other
miscellaneous

667,913

Mauldin & Jenkins Page 7
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
General Fund Expenditures: The following chart presents the General Fund’s expenditures by major
function for the fiscal year ended December 31, 2021.

General Fund Expenditures & Transfers - Fiscal Year Ended
December 31, 2021

4,462,506
General government
5,374,899
Judicial

Public safety

Public works
212,568
Culture and recreation
380,252 Housing and development

Transfers out & other
1,638,045

365,855 3,526,873

The following chart demonstrates General Fund revenues verses expenditures for a five (5) year
period.

General Fund Revenues, Expenditures &
18,000,000 Transfers
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
2017 2018 2019 2020 2021
Fiscal Year Ended December 31,
Revenues and Other Financing Sources

Mauldin & Jenkins Page 8
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
The following chart presents the annual net change in fund balance of the General Fund for the past
five (5) fiscal years.

Net Change in Fund Balance (FY 2017 Thru FY 2021)
3,000,000
2,630,000

2,000,000

1,000,000
503,000

117,000
(959,000)
(1,000,000)

(2,000,000)
(2,239,000)
(3,000,000)

The following graph reflects the overall financial strength of the City’s General Fund as of each fiscal
year ended December 31st for a five (5) year period. The City has a unique situation in that total
fund balance exceeded expenditures in each of the past few years. However, it should be noted over
11% of total fund balance is non‐spendable (not liquid).

Historical Amount of Fund Balance at December 31st
(FY 2017 Thru FY 2021)
25,000,000

20,000,000 18,621,000 18,738,000
19,241,000 17,002,000
16,043,000

15,000,000
15,041,000 15,961,000
10,695,000
11,080,000
10,000,000
7,601,000
Expenditures (includes transfers)
5,000,000

Mauldin & Jenkins Page 9
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
In observation of the above chart, the relationship of year‐end fund balance as compared to each
year’s expenditures (including transfers out) should be further considered. The following is the
relative percentage of fund balance as compared to annual expenditures for each of the past five
(5) fiscal years:

 2017 = 245%
 2018 = 175%
 2019 = 174%
 2020 = 113%
 2021 = 99%

The percentages noted above are indicative of the City’s ability to be proactive with its initiatives
and general operations, and also its ability to proceed into the new fiscal year with or without certain
seasonal revenue streams. Of course, it is of great importance to further reflect that fund balance
does not always equate to cash and investments. Fund balance is simply the difference in all assets
and deferred outflows and all liabilities and deferred inflows. Cash and investments are simply a
component of this equation.

Other Governmental Funds

The City also maintains three (3) special revenue funds. These funds account for revenues derived
from specific sources which are legally restricted to finance particular functions or activities. Capital
projects funds are used to account for revenues and expenditures related to the renovation and/or
construction of major capital assets. Nine (9) capital projects funds are maintained by the City. The
City also maintains a permanent fund. This fund accounts for earmarked funds and the original
corpus which are restricted by an outside party for a specific purpose.

Business‐Type Funds

The City maintains four (4) enterprise funds, which are used to account for operations in a manner
similar to private business enterprises. The enterprise funds maintained are the Water and Sewer
Fund, the Solid Waste Fund, the Stormwater Fund, the Amphitheater Fund.

Assets and Deferred Outflows of Resources: The City’s assets and deferred outflows of resources
recognized a decrease during the year ended December 31, 2021. Assets and deferred outflows
decreased approximately $2,867,400 or 8.49%, from $33,755,400 to $30,888,000. This decrease
can be attributed to the decrease in capital assets.

Liabilities and Deferred Inflows of Resources: The City’s liabilities and deferred inflows of resources
decreased during the year ended December 31, 2021. Total liabilities and deferred inflows went
from approximately $4,864,000 to $4,177,000. The decrease is due to a decrease in accounts
payable, unearned revenue and net pension liability.

Mauldin & Jenkins Page 10
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Net Position: The City’s equity position decreased from approximately $28,891,000 to $26,711,000.
This decrease is reconciled on the City’s “Statement of Revenues, Expenses and Changes in Net
Position”. It should be noted that a very large portion of the City’s net position is capital assets net
of related debt. While the City is reflecting approximately $26,711,000 in net position (or equity),
only $5,252,000 is unrestricted and considered available for operations. In the end, the statement
of net position reflects the fact that the City has invested heavily in itself over the history of the
organization.

Revenues & Expenses: Total operating revenues of the City increased from approximately
$6,672,000 to $6,951,000. This represents growth of 4.2% versus prior year’s growth of 9.6%. Total
operating expenses of the City decreased from approximately $7,175,000 to $6,742,000. This
represents a decrease of 6.0% versus prior year’s growth of 13.7%. The effect of the increased
revenues and decreased expenses resulted in an increase in operating income of approximately
$712,000 and ending at approximately $209,000 (versus an operating loss in the prior year of
$503,000).

Non‐operating income (expense) reflects a significant increase over the prior year due to the
transfer of capital assets to governmental activities. During the current year, the City received
capital contributions of approximately $564,000, which heavily contributed to the net non‐
operating loss (including capital contributions and transfers) of approximately ($2,389,000) in the
current year versus net non‐operating income of approximately $1,025,000 in the prior year.

Cash Flows: The statement of cash flows is a very important statement for any enterprise, and the
City is no different.

The “cash flows from operating activities” is the most important element in the statement of cash
flows, because it should be the operations of an entity that provides a substantial portion of the
capital needed in a growth environment. This section of the statement begins with operating
income (not net income as you see in the commercial sector) as reported in the statement of
operations.

The City has very good cash flows from operations. This has been true for the past several years.
Such operating cash flows amounted to approximately $1,048,000 for the year ended December 31,
2021. The City had approximately $953,000 in operating cash flows for the year ended
December 31, 2020. During the downturn in the economy, the City was highly successful in
achieving quite strong cash flows from operations. Additionally, this section of the statement
recognizes the fact that depreciation expense of approximately $1,024,000 is a non‐cash flow item.

Further, the operating cash flows were used to fund certain significant capital and related financing
activities:

 The City purchased capital assets in the amount of approximately $1,105,000.

Mauldin & Jenkins Page 11
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
 The City paid principal on notes in the amount of approximately $93,500 and paid
interest on notes payable in the amount of approximately $33,700.

In conclusion, the City reflects a decrease in cash and cash equivalents in the approximate amount
of $381,500 to a balance of approximately $6,953,000 at December 31, 2021.

Footnotes

Note 1 – Accounting Policies: This footnote discusses the overall organization of the City, the nature
of its operations, and the fact that it was created by the State of Georgia in 1920. This note also
discloses pertinent information regarding the governing body of the City.

This footnote continues by sharing with a reader of the financial statements the significant
accounting policies and principles utilized in the preparation of the financial statements.

Note 2 – Reconciliation of Government‐wide Financial Statements and Fund Financial Statements:
This footnote provides additional detailed information that is not already shown within the financial
statements themselves, on the differences between the City’s fund level financial statements and
its government‐wide financial statements.

Note 3 – Cash and Investments: The Governmental Accounting Standards Board (GASB) issued
Statement No. 40, Deposit and Investment Risk Disclosure, an amendment of GASB Statement No. 3,
which significantly changed the disclosure in the financial statements of the City related to deposits
and investments. The disclosure addresses common deposit and investment risks related to credit
risk, concentration of credit risk, interest rate risk, and foreign currency risk.

Note 4 – Property Taxes: This footnote discloses information on property taxes and the relationship
with Henry County for billing and collecting property taxes. It also discloses that there were no
property taxes levied for the year ended December 31, 2021.

Note 5 – Receivables: This footnote discloses detailed information on various receivable (and
allowance for doubtful receivables) balances.

Note 6 – Capital Assets: This footnote discloses the City’s capital asset activity and its related
accumulated depreciation for the year.

Note 7 – Long‐Term Debt: This footnote discloses the City’s long‐term debt activity for the year,
and other information and maturities for the revenue bonds and installment notes.

Note 8 – Interfund Transfers: This footnote discloses detailed information on the City’s interfund
transfers and the purpose of these transactions.

Mauldin & Jenkins Page 12
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Note 9 – Joint Venture: This footnote discloses the City’s relationship with the Atlanta Regional
Commission.

Note 10 – Defined Benefit Pension Plan: This footnote discloses the details of the City’s Pension
Plan.

Note 11 – Risk Management: This footnote discloses the City’s various risks of loss.

Note 12 – Commitments and Contingencies: This footnote discloses the outstanding commitments
and contingencies of the City. Certain matters disclosed in this footnote include grants and the
intergovernmental agreements with Henry County.

Note 13 – Hotel/Motel Lodging Tax: This footnote discloses the City’s tax rate for hotel/motel taxes,
along with the amounts and nature of these revenues and expenditures.

Note 14 – Lease Agreements: This footnote discloses information on the City’s intergovernmental
agreement with the Lamar County Regional Solid Waste Management Authority to lease the City’s
solid waste transfer station.

COMPLIANCE REPORTS

The financial report package contains two (2) compliance reports.

Yellow Book Report: This compliance report is a report on our tests of the City’s internal controls
and compliance with laws, regulations, etc. The tests of internal controls were those we determined
to be required as a basis for designing our financial statement auditing procedures. Such tests also
considered the City’s compliance with certain provisions of laws, regulations, contracts and grant
agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. In accordance with the respective standards, the
report is not intended to provide an opinion, but to provide a form of negative assurance as to the
City’s internal controls and compliance with applicable rules and regulations.

Single Audit Report: The second compliance report is a report on our tests of the City’s internal
controls and compliance with laws, regulations, etc., relative to certain Federal grant programs and
the respective expenditures. Our tests were performed on the City’s major programs (as defined by
the relevant Federal guidelines), and were not applied to each and every Federal grant expended by
the Government. In accordance with the respective standards, we did provide an unmodified (or
positive) opinion on the City’s compliance based on our audit. However, we were not required to
provide an opinion on the relevant internal controls, but to provide a form of negative assurance on
such controls.

Mauldin & Jenkins Page 13
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
AUDIT SCOPES AND PROCEDURES

1. Governmental audit programs were used in all areas.
2. We observed and made independent test counts of Water & Sewer Fund inventory. Our test
counts consisted of approximately 20 different inventory items. There were no material
differences noted between our test counts and those of the City's. We also performed certain
price tests to determine the propriety of valuation of inventory.
3. We confirmed accounts receivable. Due to the timing of the audit as compared to the fiscal
year‐end, a poor response rate was noted. Therefore, we performed alternate procedures to
verify existence of the amounts.
4. For purposes of assessing the adequacy of the allowance for doubtful accounts, we reviewed
the aging of accounts receivable, and considered the current economic environment coupled
with the recent history of the City. We also reviewed subsequent collection activity.
5. We evaluated the assumptions used by actuaries relative to the City’s benefit plan, and tested
the respective valuations associated with this plan.
6. We reviewed supporting documentation for a sample of additions to capital assets during the
year ended December 31, 2021.
7. We performed a search for unrecorded liabilities via review of unpaid vouchers and subsequent
disbursements.

REQUIRED COMMUNICATIONS

The Auditor’s Responsibility Under Government Auditing Standards
and Auditing Standards Generally Accepted in the United States of America

Our audit of the financial statements of the City of Stockbridge, Georgia (the “City”) for the year
ended December 31, 2021 was conducted in accordance with auditing standards generally accepted
in the United States of America and Government Auditing Standards issued by the Comptroller
General of the United States. Those standards require we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement,
whether caused by error, fraudulent financial reporting or misappropriation of assets. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation.
Accordingly, the audit was designed to obtain reasonable, rather than absolute, assurance about
the financial statements. We believe our audit accomplishes that objective.

In accordance with Government Auditing Standards, we have also performed tests of controls and
compliance with laws and regulations that contribute to the evidence supporting our opinion on the
financial statements. However, they do not provide a basis for opining on the City’s internal control
or compliance with laws and regulations.

Mauldin & Jenkins Page 14
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Accounting Policies

Management has the ultimate responsibility for the appropriateness of the accounting policies used
by the City. There are several new accounting standards which will be required to be implemented
in the coming years. These are discussed later in this document.

In considering the qualitative aspects of the City’s accounting policies, we did not identify any
significant or unusual transactions or significant accounting policies in controversial or emerging
areas for which there is a lack of authoritative guidance or consensus. The City’s policies relative to
the timing of recording of transactions are consistent with GAAP and typical government
organizations.

Management Judgments and Accounting Estimates

Accounting estimates are an integral part of the preparation of financial statements and are based
upon management’s current judgment. The process used by management encompasses their
knowledge and experience about past and current events and certain assumptions about future
events. Management has informed us they used all the relevant facts available to them at the time
to make the best judgments about accounting estimates and we considered this information in the
scope of our audit. We considered this information and the qualitative aspects of management’s
calculations in evaluating the City’s significant accounting policies. Estimates significant to the
financial statements include such items as: the estimated lives of depreciable assets; actuarial
assumptions and concepts relative to the benefit plans; deferred revenues; valuation of financial
and non‐financial instruments; the estimated incurred‐but‐not‐reported liabilities; conservation
commitments; extraordinary items; and the estimated allowance for uncollectible accounts.

Financial Statement Disclosures

The footnote disclosures to the financial statements are also an integral part of the financial
statements. The process used by management to accumulate the information included in the
disclosures was the same process used in accumulating the financial statements, and the accounting
policies described above are included in those disclosures. The overall neutrality, consistency, and
clarity of the disclosures was considered as part of our audit and in forming our opinion on the
financial statements.

Significant Difficulties Encountered in Performing the Audit

We encountered no difficulties in dealing with management relating to the performance of the
audit.

Mauldin & Jenkins Page 15
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Disagreements with Management

We encountered no disagreements with management over the application of significant accounting
principles, the basis for management’s judgments on significant matters, the scope of the audit or
significant disclosures to be included in the financial statements.

Representation from Management

We requested written representations from management relating to the accuracy of information
included in the financial statements and the completeness and accuracy of various information
requested by us, during the audit. Management provided those written representations without a
problem.
Management’s Consultations with Other Accountants

We are not aware of any consultations management had with other accountants about accounting
or auditing matters.

Significant Issues Discussed with Management

There were no significant issues discussed with management related to business conditions, plans,
or strategies that may have affected the risk of material misstatement of the financial statements.
We are not aware of any consultations management had with us or other accountants about
accounting or auditing matters. No major issues were discussed with management prior to our
retention to perform the aforementioned audit.

Audit Adjustments

During our audit of the City’s basic financial statements as of and for the year ended December 31,
2020, there were several adjustments proposed to the funds of the City. The detail of all proposed
adjustments for each fund have been provided to and discussed with management.

Uncorrected Misstatements

We had no passed adjustments.

Independence

We are independent of the City, and all related organizations, in accordance with auditing standards
promulgated by the American Institute of Public Accountants and Government Auditing Standards,
issued by the Comptroller General of the United States.

Mauldin & Jenkins Page 16
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Other Information in Documents Containing Audited Financial Statements

We are not aware of any other documents that contain the audited basic financial statements. If
such documents were to be published, we would have a responsibility to determine that such
financial information was not materially inconsistent with the audited statements of the City.

ACCOUNTING RECOMMENDATIONS AND RELATED MATTERS
Recommendations for Improvement and Other Matters

During our audit of the financial statements as of and for the year ended December 31, 2021, we
noted some areas within the accounting and internal control systems that we believe can be
improved. We have reported several findings (significant deficiencies and material weaknesses).
Additionally, we noted certain items management should consider as part of its decision making
process. Further, we noted other matters which we wish to communicate to you in an effort to keep
the City abreast of accounting matters that could present challenges in financial reporting in future
periods. Our recommendations and proactive thoughts and communications are presented in the
following paragraphs.

Items Cited in the City’s Financial Statements as a Finding

1) Management of Accounts Receivable Accounts

Generally accepted accounting principles for governmental funds require revenues to be recognized
in the accounting period in which they become both measurable and available to finance
expenditures of the current period. As a part of these processes, the City should review all revenue
transactions to determine reporting in the proper period. The City did not properly adjust
receivables and related balances in the General Fund as of December 31, 2021. We discussed the
matter with management and the following adjustments were required to properly state
receivables and related balances as of December 31, 2021. We recommend that the City strengthen
its control over its receivables and related balances to ensure balances are properly stated at year‐
end.

2) Capitalization of Capital Assets

Generally accepted accounting principles require expenditures for capital projects be reported at
historical cost or estimated historical cost. Additions, improvements, and other capital outlays that
significantly extend the useful life of an asset are capitalized. The City did properly capitalize
amounts in the Water & Sewer Fund. We recommend that the City strengthen its controls over
monthly and annual close‐out procedures related to ensure amounts are properly capitalized.

Mauldin & Jenkins Page 17
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
Recommendations for Improvement (Management Points)

1) Accounts Payable

During our review of subsequent disbursements, we noted items incurred in 2021 but paid in 2022
were improperly excluded from accounts payable at year‐end. Adjustments in the Water and Sewer
Fund in the amount of $7,962 and in the ARPA fund in the amount of $6,230 were needed to
properly adjust expenses/expenditures and accounts payable as of December 31, 2021. We
recommend management strengthen internal controls over the accounts payable process to ensure
proper cut‐off and that balances are complete as of year‐ end.

2) Old Outstanding Checks

During our testing of cash, we noted outstanding checks from an old, closed bank account dating
back to 2013 through 2015. We recommend these checks be investigated, voided, and either
reissued or escheated to the State of Georgia Department of Revenue as unclaimed property.

Other Matters for Communication to the Board and Management

During our audit of the financial statements as of and for the year ended December 31, 2021, we
noted other matters which we wish to communicate to you in an effort to keep the City abreast of
accounting matters that could present challenges in financial reporting in future periods.

1) New Governmental Accounting Standards
Board (GASB) Standards

As has been the case for the past 10 years, GASB has issued several other new pronouncements
which will be effective in future years. The following is a brief summary of the new standards:

a) Statement No. 87, Leases was issued in June 2017 and is effective for the first reporting
period beginning after December 15, 2019. However, in light of the COVID‐19 Pandemic, in
May 2020 the GASB issued Statement No. 95 (Postponement of the Effective Dates of Certain
Authoritative Guidance) which changed the effective date of Statement No. 87 to fiscal years
beginning after June 15, 2021.

This statement increases the usefulness of governments’ financial statements by requiring
recognition of certain lease assets and liabilities for leases that previously were classified as
operating leases and recognized as inflows of resources or outflows of resources based on
the payment provisions of the contract. It establishes a single model for lease accounting
based on the principle that a lease is the financing of the right to use an underlying asset.

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Under this statement, a lessee is required to recognize a lease liability and an intangible
right‐to‐use lease asset, and a lessor is required to recognize a lease receivable and a
deferred inflow of resources, thereby enhancing the relevance and consistency of
information about governments’ leasing activities.

Definition of a Lease: A lease is defined as a contract that conveys control of the right to use
another entity’s non‐financial asset (the underlying asset) as specified in the contract for a
period of time in an exchange or exchange‐like transaction. Examples of non‐financial assets
include buildings, land, vehicles, and equipment. Any contract that meets this definition
should be accounted for under the lease’s guidance, unless specifically excluded in this
statement.

Lease Term: The lease term is defined as the period during which a lessee has a non‐
cancelable right to use an underlying asset, plus the following periods, if applicable:

 Periods covered by a lessee’s option to extend the lease if it is reasonably certain,
based on all relevant factors, that the lessee will exercise that option;
 Periods covered by a lessee’s option to terminate the lease if it is reasonably certain,
based on all relevant factors, that the lessee will not exercise that option;
 Periods covered by a lessor’s option to extend the lease if it is reasonably certain,
based on all relevant factors, that the lessor will exercise that option;
 Periods covered by a lessor’s option to terminate the lease if it is reasonably certain,
based on all relevant factors, that the lessor will not exercise that option.

A fiscal funding or cancellation clause should affect the lease term only when it is reasonably
certain that the clause will be exercised. Lessees and lessors should reassess the lease term
only if one or more of the following occur:

 The lessee or lessor elects to exercise an option even though it was previously
determined that it was reasonably certain that the lessee or lessor would not exercise
that option;
 The lessee or lessor elects not to exercise an option even though it was previously
determined that it was reasonably certain that the lessee or lessor would exercise
that option;
 An event specified in the lease contract that requires an extension or termination of
the lease takes place.

Short‐Term Leases: A short‐term lease is defined as a lease that, at the commencement of
the lease term, has a maximum possible term under the lease contract of 12 months (or
less), including any options to extend, regardless of their probability of being exercised.

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Lessees and lessors should recognize short‐term lease payments as outflows of resources or
inflows of resources, respectively, based on the payment provisions of the lease contract.

Lessee Accounting: A lessee should recognize a lease liability and a lease asset at the
commencement of the lease term, unless the lease is a short‐term lease or it transfers
ownership of the underlying asset. The lease liability should be measured at the present
value of payments expected to be made during the lease term (less any lease incentives).
The lease asset should be measured at the amount of the initial measurement of the lease
liability, plus any payments made to the lessor at or before the commencement of the lease
term and certain direct costs.

A lessee should reduce the lease liability as payments are made and recognize an outflow of
resources (for example, expense) for interest on the liability. The lessee should amortize the
lease asset in a systematic and rational manner over the shorter of the lease term or the
useful life of the underlying asset. The notes to financial statements should include a
description of leasing arrangements, the amount of lease assets recognized, and a schedule
of future lease payments to be made.

Lessor Accounting: A lessor should recognize a lease receivable and a deferred inflow of
resources at the commencement of the lease term, with certain exceptions for leases of
assets held as investments, certain regulated leases, short‐term leases, and leases that
transfer ownership of the underlying asset. A lessor should not derecognize the asset
underlying the lease. The lease receivable should be measured at the present value of lease
payments expected to be received during the lease term. The deferred inflow of resources
should be measured at the value of the lease receivable plus any payments received at or
before the commencement of the lease term that relate to future periods.

A lessor should recognize interest revenue on the lease receivable and an inflow of resources
(for example, revenue) from the deferred inflows of resources in a systematic and rational
manner over the term of the lease. The notes to financial statements should include a
description of leasing arrangements and the total amount of inflows of resources recognized
from leases.

Contracts with Multiple Components and Contract Combinations: Generally, a government
should account for the lease and non‐lease components of a lease as separate contracts. If
a lease involves multiple underlying assets, lessees and lessors in certain cases should
account for each underlying asset as a separate lease contract. To allocate the contract price
to different components, lessees and lessors should use contract prices for individual
components as long as they do not appear to be unreasonable based on professional
judgment, or use professional judgment to determine their best estimate if there are no
stated prices or if stated prices appear to be unreasonable. If determining a best estimate is
not practicable, multiple components in a lease contract should be accounted for as a single

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lease unit. Contracts that are entered into at or near the same time with the same
counterparty and that meet certain criteria should be considered part of the same lease
contract and should be evaluated in accordance with the guidance for contracts with
multiple components.

Lease Modifications and Terminations: An amendment to a lease contract should be
considered a lease modification, unless the lessee’s right to use the underlying asset
decreases, in which case it would be a partial or full lease termination. A lease termination
should be accounted for by reducing the carrying values of the lease liability and lease asset
by a lessee, or the lease receivable and deferred inflows of resources by the lessor, with any
difference being recognized as a gain or loss. A lease modification that does not qualify as a
separate lease should be accounted for by re‐measuring the lease liability and adjusting the
related lease asset by a lessee and re‐measuring the lease receivable and adjusting the
related deferred inflows of resources by a lessor.

Subleases and Leaseback Transactions: Subleases should be treated as transactions
separate from the original lease. The original lessee that becomes the lessor in a sublease
should account for the original lease and the sublease as separate transactions, as a lessee
and lessor, respectively.

A transaction qualifies for sale‐leaseback accounting only if it includes a sale. Otherwise, it
is a borrowing. The sale and lease portions of a transaction should be accounted for as
separate sale and lease transactions, except that any difference between the carrying value
of the capital asset that was sold and the net proceeds from the sale should be reported as
a deferred inflow of resources or a deferred outflow of resources and recognized over the
term of the lease.

A lease‐leaseback transaction should be accounted for as a net transaction. The gross
amounts of each portion of the transaction should be disclosed.

b) Statement 90, Majority Equity Interests – An Amendment of GASB’s No. 14 and 61 was
issued in August 2018, and is effective for reporting periods beginning after December 15,
2018 (meaning June 30, 2020). However, in light of the COVID‐19 Pandemic, in May 2020
the GASB issued Statement No. 95 (Postponement of the Effective Dates of Certain
Authoritative Guidance) which changed the effective date of Statement No. 90 to reporting
periods beginning after December 15, 2019.

Under this standard, an equity interest is: a) a financial interest in a legally separate
organization by the ownership shares of the organization’s stock; or b) by otherwise having
an explicit, measurable right to the net resources of the organization that is usually based on
an investment of financial or capital resources by a government. An equity interest is explicit
and measurable if: a) the government has a present or future claim to the net resources of

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the entity, and b) the method for measuring the government’s share of the entity’s net
resources is determinable.

If the interest is deemed to be an investment under GASB No. 72, paragraph 64, then the
interest should be reported as an investment and measured using the equity method. If the
interest is held by a special‐purpose government engaged in fiduciary activities, a fiduciary
fund, or an endowment or permanent fund, then the amount should be measured at fair
value. If interest is 100% of entity, then it is a component unit. We do not expect this new
standard to have a significant effect on the City.

c) Statement No. 91, Conduit Debt Obligations was issued in May 2019 and is effective for the
first reporting period beginning after December 15, 2020, meaning for those with year ends
of December 31, 2021 and beyond. However, in light of the COVID‐19 Pandemic, in May
2020 the GASB issued Statement No. 95 (Postponement of the Effective Dates of Certain
Authoritative Guidance) which changed the effective date of Statement No. 91 to reporting
periods beginning after December 15, 2021.

The primary objectives of this statement are to provide a single method of reporting conduit
debt obligations by issuers and eliminate diversity in practice associated with: 1)
commitments extended by issuers, 2) arrangements associated with conduit debt
obligations, and 3) related note disclosures. This statement achieves those objectives by
clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt
obligation is not a liability of the issuer; establishing standards for accounting and financial
reporting of additional commitments and voluntary commitments extended by issuers and
arrangements associated with conduit debt obligations; and improving required note
disclosures.

A conduit debt obligation is defined as a debt instrument meeting all of the following
characteristics:

 There are at least three parties involved: 1) an issuer, 2) a third‐party obligor, and 3)
a debt holder (or a debt trustee);
 The issuer and the third‐party obligor are not within the same financial reporting
entity;
 The debt obligation is not a parity bond of the issuer, nor is it cross‐collateralized with
other debt of the issuer;
 The third‐party obligor (or its agent), not the issuer, ultimately receives the proceeds
from the debt issuance;
 The third‐party obligor, not the issuer, is primarily obligated for the payment of all
amounts associated with the debt obligation (debt service payments).

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All conduit debt obligations involve the issuer making a limited commitment. Some issuers
extend additional commitments or voluntary commitments to support debt service in the
event the third party is, or will be, unable to do so.

An issuer should not recognize a conduit debt obligation as a liability. However, an issuer
should recognize a liability associated with an additional commitment or a voluntary
commitment to support debt service if certain recognition criteria are met. As long as a
conduit debt obligation is outstanding, an issuer that has made an additional commitment
should evaluate, at least annually, whether those criteria are met. An issuer that has made
only a limited commitment should evaluate whether those criteria are met when an event
occurs that causes the issuer to reevaluate its willingness or ability to support the obligor’s
debt service through a voluntary commitment.

This statement also addresses arrangements – often characterized as leases – that are
associated with conduit debt obligations. In those arrangements, capital assets are
constructed or acquired with the proceeds of a conduit debt obligation and used by third‐
party obligors in the course of their activities. Payments from third‐party obligors are
intended to cover and coincide with debt service payments. During those arrangements,
issuers retain the titles to the capital assets. Those titles may or may not pass to the obligors
at the end of the arrangements.

Issuers should not report those arrangements as leases, nor should they recognize a liability
for the related conduit debt obligations or a receivable for the payments related to those
arrangements. In addition, the following provisions apply:

 If the title passes to the third‐party obligor at the end of the arrangement, an issuer
should not recognize a capital asset.
 If the title does not pass to the third‐party obligor and the third‐party has exclusive
use of the entire capital asset during the arrangement, the issuer should not
recognize a capital asset until the arrangement ends.
 If the title does not pass to the third‐party obligor and the third‐party has exclusive
use of only portions of the capital asset during the arrangement, the issuer should
recognize the entire capital asset and a deferred inflow of resources at the inception
of the arrangement. The deferred inflow of resources should be reduced, and an
inflow recognized, in a systematic and rational manner over the term of the
arrangement.
This statement requires issuers to disclose general information about their conduit debt
obligations, organized by type of commitment, including the aggregate outstanding principal
amount of the issuers’ conduit debt obligations and a description of each type of
commitment. Issuers that recognize liabilities related to supporting the debt service of

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conduit debt obligations also should disclose information about the amount recognized and
how the liabilities changed during the reporting period.

d) Statement No. 92, Omnibus 2020 was issued in January 2020 and because it is an omnibus
standard, contains several different effective dates as follows (as amended by Statement No.
95 issued in May 2020):

 For fiscal years beginning after June 15, 2021 relative to the requirements related to
intra‐entity transfers of assets and those related to the applicability of Statements 73
and 74.
 For reporting periods beginning after June 15, 2021 relative to the requirements
related to application of Statement 84 to post‐employment benefit arrangements
and those related to nonrecurring fair value measurements of assets or liabilities.
 For government acquisitions occurring in reporting periods beginning after June 15,
2021. The requirements related to the measurement of liabilities (and assets, if any)
associated with AROs in a government acquisition.

 Other items addressed by this omnibus statement (requirements related to
Statement No. 87 and Implementation Guide 2019‐3, reinsurance recoveries, and
terminology used to refer to derivative instruments) were effective upon issuance.

The objectives of this statement are to enhance comparability in accounting and financial
reporting and to improve the consistency of authoritative literature by addressing practice
issues that have been identified during implementation and application of certain GASB
statements. This statement addresses a variety of topics and includes specific provisions
about the following:

 The effective date of Statement No. 87, Leases, and Implementation Guide No. 2019‐
3, Leases, for interim financial reports.

 Reporting of intra‐entity transfers of assets between a primary government employer
and a component unit defined benefit pension plan or defined benefit other post‐
employment benefit (OPEB) plan.

 The applicability of Statements No. 73, Accounting and Financial Reporting for
Pensions and Related Assets That Are Not within the Scope of GASB Statement 68,
and Amendments to Certain Provisions of GASB Statements 67 and 68, as amended,
and No. 74, Financial Reporting for Post‐employment Benefit Plans Other Than
Pension Plans, as amended, to reporting assets accumulated for post‐employment
benefits.

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 The applicability of certain requirements of Statement No. 84, Fiduciary Activities, to
post‐employment benefit arrangements.

 Measurement of liabilities (and assets, if any) related to asset retirement obligations
(AROs) in a government acquisition.

 Reporting by public entity risk pools for amounts that are recoverable from reinsurers
or excess insurers.

 Reference to nonrecurring fair value measurements of assets or liabilities in
authoritative literature.

 Terminology used to refer to derivative instruments.

e) Statement No. 93, Replacement of Interbank Offered Rates was issued in March 2020 and
contains two (2) different effective dates. The removal of LIBOR as an appropriate
benchmark interest rate is effective for reporting periods ending after December 31, 2021.
All other requirements of this statement are effective for reporting periods beginning after
June 15, 2020.

As a result of global reference rate reform, the London Interbank Offered Rate (“LIBOR”) is
expected to cease to exist in its current form at the end of 2021, prompting governments to
amend or replace financial instruments for the purpose of replacing LIBOR with other
reference rates, by either changing the reference rate or adding or changing fallback
provisions related to the reference rate.

The objective of this statement is to address those and other accounting and financial
reporting implications that result from the replacement of an IBOR. This statement achieves
that objective by:

 Providing exceptions for certain hedging derivative instruments to the hedge
accounting termination provisions when an IBOR is replaced as the reference rate of
the hedging derivative instrument’s variable payment;
 Clarifying the hedge accounting termination provisions when a hedged item is
amended to replace the reference rate;
 Clarifying that the uncertainty related to the continued availability of IBORs does not,
by itself, affect the assessment of whether the occurrence of a hedged expected
transaction is probable;
 Removing LIBOR as an appropriate benchmark interest rate for the qualitative
evaluation of the effectiveness of an interest rate swap;

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 Identifying a Secured Overnight Financing Rate and the Effective Federal Funds Rate
as appropriate benchmark interest rates for the qualitative evaluation of the
effectiveness of an interest rate swap;
 Clarifying the definition of reference rate, as it is used in Statement 53, as amended.
f) Statement No. 94, Public‐Private and Public‐Public Partnerships and Availability Payment
Arrangements was issued in March 2020 and is effective for fiscal years beginning after June
15, 2022 which means year ends of June 30, 2023 and following.

This statement was issued by GASB to address a gap in generally accepted accounting
principles: how do we account for these type arrangements that do not meet the definition
of a service concession arrangement (SCA) covered by GASB Statement No. 60?

Statement No. 94 requires that Public‐Private Partnerships and Public‐Public Partnerships
(“PPPs”) that meet the definition of a lease apply the guidance in Statement No. 87, Leases
if: a) existing assets of the transferor are the only underlying PPP assets, b) improvements
are not required to be made by the operator to those existing assets as part of the PPP
arrangement, and c) the PPP does not meet the definition of an SCA. All other PPPs that will
not apply the guidance in Statement No. 87 will generally use the accounting guidance
contained in Statement No. 60 which was superseded by this new standard.

Statement No. 94 also establishes accounting and financial reporting requirements for
availability payment arrangements (APAs). As defined in this statement, an APA is an
arrangement in which a government compensates an operator for services that may include
designing, constructing, financing, maintaining, or operating an underlying non‐financial
asset for a period of time in an exchange or exchange‐like transaction. An APA that is related
to designing, constructing, and financing a non‐financial asset in which ownership of the
asset transfers by the end of the contract should be accounted for by the government as a
financed purchase of the underlying asset.

g) Statement No. 96, Subscription‐Based Information Technology Arrangements was issued
in May 2020 and is effective for fiscal years beginning after June 15, 2022 which means year
ends of June 30, 2023 and following.

This statement provides guidance on the accounting and financial reporting for subscription‐
based information technology arrangements (SBITAs) for government end users
(governments). This statement: 1) defines an SBITA; 2) establishes that an SBITA results in a
right‐to‐use subscription asset – an intangible asset – and a corresponding subscription
liability; 3) provides the capitalization criteria for outlays other than subscription payments,
including implementation costs of an SBITA; and 4) requires note disclosures regarding an
SBITA. To the extent relevant, the standards for SBITAs are based on the standards
established in Statement No. 87, Leases, as amended.

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An SBITA is defined as a contract that conveys control of the right to use another party's (an
SBITA vendor's) information technology (IT) software, alone or in combination with tangible
capital assets (the underlying IT assets), as specified in the contract for a period of time in an
exchange or exchange‐like transaction.

The subscription term includes the period during which a government has a non‐cancellable
right to use the underlying IT assets. The subscription term also includes periods covered by
an option to extend (if it is reasonably certain that the government or SBITA vendor will
exercise that option) or to terminate (if it is reasonably certain that the government or SBITA
vendor will not exercise that option).

Under this statement, a government generally should recognize a right‐to‐use subscription
asset – an intangible asset – and a corresponding subscription liability. A government should
recognize the subscription liability at the commencement of the subscription term, which is
when the subscription asset is placed into service. The subscription liability should be initially
measured at the present value of subscription payments expected to be made during the
subscription term. Future subscription payments should be discounted using the interest
rate the SBITA vendor charges the government, which may be implicit, or the government's
incremental borrowing rate if the interest rate is not readily determinable. A government
should recognize amortization of the discount on the subscription liability as an outflow of
resources (for example, interest expense) in subsequent financial reporting periods.

The subscription asset should be initially measured as the sum of: 1) the initial subscription
liability amount, 2) payments made to the SBITA vendor before commencement of the
subscription term, and 3) capitalizable implementation costs, less any incentives received
from the SBITA vendor at or before the commencement of the subscription term. A
government should recognize amortization of the subscription asset as an outflow of
resources over the subscription term.

Activities associated with an SBITA, other than making subscription payments, should be
grouped into the following three stages, and their costs should be accounted for accordingly:

 Preliminary Project Stage, including activities such as evaluating alternatives,
determining needed technology, and selecting an SBITA vendor. Outlays in this stage
should be expensed as incurred.
 Initial Implementation Stage, including all ancillary charges necessary to place the
subscription asset into service. Outlays in this stage generally should be capitalized
as an addition to the subscription asset.
 Operation and Additional Implementation Stage, including activities such as
subsequent implementation activities, maintenance, and other activities for a

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government's ongoing operations related to an SBITA. Outlays in this stage should be
expensed as incurred unless they meet specific capitalization criteria.
In classifying certain outlays into the appropriate stage, the nature of the activity should be
the determining factor. Training costs should be expensed as incurred, regardless of the
stage in which they are incurred.

h) Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial
Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans was issued
in June 2020 and is effective for fiscal years beginning after June 15, 2021 (year ends of June
30, 2022 and following).

The primary objectives of this statement are to: 1) increase consistency and comparability
related to the reporting of fiduciary component units in circumstances in which a potential
component unit does not have a governing board and the primary government performs the
duties that a governing board typically would perform; 2) mitigate costs associated with the
reporting of certain defined contribution pension plans, defined contribution other post‐
employment benefit (OPEB) plans, and employee benefit plans other than pension plans or
OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund
financial statements; and 3) enhance the relevance, consistency, and comparability of the
accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred
compensation plans (Section 457 plans) that meet the definition of a pension plan and for
benefits provided through those plans.

This statement requires that for purposes of determining whether a primary government is
financially accountable for a potential component unit, except for a potential component
unit that is a defined contribution pension plan, a defined contribution OPEB plan, or another
employee benefit plan (for example, certain Section 457 plans), the absence of a governing
board should be treated the same as the appointment of a voting majority of a governing
board if the primary government performs the duties that a governing board typically would
perform. This statement also requires that the financial burden criterion in paragraph 7 of
Statement No. 84, Fiduciary Activities, be applicable to only defined benefit pension plans
and defined benefit OPEB plans that are administered through trusts.

This statement: 1) requires that a Section 457 plan be classified as either a pension plan or
an other employee benefit plan depending on whether the plan meets the definition of a
pension plan, and 2) clarifies that Statement 84, as amended, should be applied to all
arrangements organized under IRC Section 457 to determine whether those arrangements
should be reported as fiduciary activities.

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i) Other Pending or Current GASB Projects. As noted by the numerous pronouncements
issued by GASB over the past decade, the GASB continues to research various projects of
interest to governmental units. Subjects of note include:

 Re‐Examination of the Financial Reporting Model. GASB has added this project to
its technical agenda to make improvements to the existing financial reporting model
(established via GASB 34). Improvements are meant to enhance the effectiveness of
the model in providing information for decision‐making and assessing a
government’s accountability. GASB anticipates a final standard expected in mid‐
2022.
 Revenue and Expense Recognition is another long‐term project where the GASB is
working to develop a comprehensive application model for recognition of revenues
and expenses from non‐exchange, exchange, and exchange‐like transactions. The
final standard is expected in late 2024/early 2025.
 Compensated Absences is a technical topic being examined by the GASB currently
due to significant changes in benefits offered by governmental employers. Current
GAAP does not address certain items such as paid time off (PTO) and there is a wide
divergence in practice. A final standard on this topic is expected towards the end of
2022.
 Prior‐Period Adjustments, Accounting Changes, and Error Corrections is a technical
topic being examined by the GASB due to a wide diversity in practice regarding
required presentation on the face of the financial statements, disclosures, etc. A final
standard on this topic is expected in mid 2022.

Summations of Thoughts Noted Above

We believe the implementation of these suggestions will enhance both the control environment
and the financial reporting process, making both more effective. We also believe these
recommendations can be easily implemented, and all problems resolved quite timely should
management elect to employ the corrective measures.

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Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
FREE QUARTERLY CONTINUING EDUCATION
AND NEWSLETTERS FOR GOVERNMENTAL CLIENTS

Free Continuing Education. We provide free continuing education (quarterly is the goal and
objective) for all of our governmental clients. Each quarter we pick a couple of significant topics
tailored to be of interest to governmental entities. In an effort to accommodate our entire
governmental client base, we offer the sessions several times per quarter at a variety of client
provided locations resulting in greater networking among our governmental clients. We normally
see approximately 100 people per quarter. We obtain the input and services of experienced outside
speakers along with providing the instruction utilizing our in‐house professionals. We hope City
staff and officials have been able to participate in this opportunity, and that it has been beneficial
to you.

“I’ve been a CPA for 32 years. Today’s CPE class by Mauldin &
Jenkins has been the best of my career”. Terry Nall, CPA, City of
Dunwoody (GA) Council Member

“They are always on top of new accounting pronouncements and
provide training well before implementation deadlines. This is a
very valuable resource for our organization”. Laurie Puckett, CPA,
CPFO, Gwinnett County (GA), Accounting Director

Examples of subjects addressed in past quarters include:
 Accounting for Debt Issuances
 Achieving Excellence in Financial Reporting
 Best Budgeting Practices, Policies and Processes
 Best Practices in Banking
 Budget Preparation
 ACFR Preparation (several times including a two (2) day hands‐on course)
 Capital Asset Accounting Processes and Controls
 Closing Out and Audit Preparation
 Collateralization of Deposits and Investments
 Component Units
 Cybersecurity Risk Management
 Evaluating Financial and Non‐Financial Health of a Local Government
 Financial Report Card – Where Does Your Government Stand?
 Financial Reporting Model Improvements
 GASB No. 74 & 75, New OPEB Standards
 GASB No. 77, Tax Abatement Disclosures
 GASB No. 84, Fiduciary Activities

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Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
 GASB No. 87, Leases
 GASB Projects & Updates (ongoing and several sessions)
 Grants (Accounting and Auditing)
 Human Capital Management
 Information Technology (IT) Risk Management
 Internal Controls Over Accounts Payable, Payroll and Cash Disbursements
 Internal Controls Over Receivables & the Revenue Cycle
 Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters
 Legal Considerations for Debt Issuances & Disclosure Requirements
 Policies and Procedures Manuals
 Presenting Financial Information to Non‐Financial People
 Procurement Card Red Flags
 Risk, Efficiency, & Effectiveness in Governments
 Segregation of Duties
 Single Audits for Auditees
 SPLOST Accounting, Reporting & Compliance
 Uniform Grant Guidance

Governmental Newsletters. We periodically produce newsletters
tailored to meet the needs of governments. The newsletters have
addressed a variety of subjects and are intended to be timely in their
subject matter. The newsletters are authored by Mauldin & Jenkins
partners and managers, and are not purchased from an outside
agency. The newsletters are intended to keep you informed of current
developments in the government finance environment.

In the past several years, the following topics have been addressed in our monthly newsletters:

 Are Your Government’s Funds Secure?
 COVID‐19 Updates (several)
 Cybersecurity Awareness
 Deposit Collateralization
 Employee vs Independent Contractor
 Escheat Laws on Unclaimed Property
 Federal Funding and Accountability Transparency Act
 Forensic Audit or Financial Audit?
 Form PT 440
 GASB Invitation to Comment – the New Financial Reporting Model
 GASB No. 72, Fair Value, It is Not Totally About Disclosure
 GASB No.’s 74 & 75, Other Post‐Employment Benefits (OPEB)

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Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
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worked with over my
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 Single Audit, including Uniform Guidance (several) to governmental
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Mauldin & Jenkins Page 32
City of Stockbridge, Georgia
Auditor’s Discussion & Analysis (AD&A)
December 31, 2021
CLOSING

We believe the implementation of these suggestions will enhance both the control environment
and the financial reporting process, making both more effective. We also believe these
recommendations can be easily implemented, and all problems resolved quite timely should
management elect to employ the corrective measures. If you have any questions regarding any
comments, suggestions or recommendations set forth in this memorandum, we will be pleased to
discuss it with you at your convenience.

This information is intended solely for the use of the City’s management, and others within the City’s
organization and is not intended to be and should not be used by anyone other than these specified
parties.

We appreciate the opportunity to serve the City of Stockbridge, Georgia and look forward to serving
the City in the future. Thank you.

Mauldin & Jenkins Page 33
City of Stockbridge
MEETING DATE
AGENDA ITEM
JUNE 13, 2022 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM: N/A
OTHER ACCOUNT TRANSFER TO: N/A

PRESENTER: Brecca R. Carter, Director & Ryan Anderson, Chief Planner

DEPARTMENT: Community Development

ITEM/PROJECT/EVENT:
Comprehensive Plan Amendment (CP‐2022‐01) for the proposed Crescent Communi es Mixed‐Use Devel‐
opment from ‘Low‐Density Ver cal Mixed‐Use’ to ‘High‐Density Residen al’ to allow for a mixed‐use devel‐
opment project with apartments, townhomes, and commercial/retail uses. The applicant has also sub‐
mi ed a rezoning applica on (Case #RZ‐2022‐01), which is running concurrently with this Comprehensive
Plan Amendment applica on.

BACKGROUND INFORMATION:

Development of a mixed‐use development with 360 apartments, 102 fee simple townhomes, and 48,000
square feet of retail space within two commercial buildings. Located on Highway 138 West, west of I‐75 and
Mount Zion Parkway, in Land Lots 55 and 42 of District 12. Would contain 68.874 +/‐ acres within two par‐
cels. A comprehensive plan amendment is needed to change the designa on of the property to allow for
this type of development and density. The Planning Commission recommended Approval of the requested
Comprehensive Plan Amendment.

SIGNATURES: FINANCIAL IMPACT: N/A
CITY ATTORNEY ____________________________________ AMOUNT: N/A
CITY TREASURER ___N/A_____________________________ ATTACHMENTS: Yes
CITY MANAGER ____________________________________

CP-2022-01
RZ-2020
Page 1 of-01

COMPREHENSIVE PLAN AMENDMENT FOR THE PROPOSED CRESCENT
COMMUNITIES MIXED-USE DEVELOPMENT--FROM 'LOW-DENSITY
VERTICAL MIXED-USE’ TO ‘HIGH-DENSITY RESIDENTIAL’

CASE FACTS

Applicant: Remi Rose Development, LLC

Agent: Battle Law, P.C.

Location: Located on Highway 138 West, west of I-75 and Mount Zion Parkway, in
Land Lots 55 and 42 of District 12.
Surrounding Lan
Parcel ID: Includes two parcels:

• Parcel #012-01003000 – The smaller parcel. Currently zoned ‘C-1’.
Contains 3.131 +/- acres and comprises the property at 1036
Highway 138 West, across from Spivey Road. Located in Land Lot
55 of District 12. Owned by Melissa Russell.

• Parcel #012-01002000 – The larger parcel. Currently zoned ‘C-2’ .
Contains 65.743 +/- acres. Situated adjacent to the western side of
the smaller parcel, with frontage on Highway 138 West, across from
Tributary Parkway. Located in Land Lot 42 of District 12. Owned
by West Henry Land Corporation, et al.

Lot Size/Acres: 68.874 +/- total acres within two parcels.

Request: Change the property’s future land use designation from ‘Low-Density
Vertical Mixed-Use’ to ‘High-Density Residential’ to allow for a mixed-use
development project with apartments, townhomes, and
commercial/retail uses. The applicant has also submitted a rezoning
application (RZ-2022-01), which is running concurrently with this
Comprehensive Plan Amendment application.

Proposed Use/ The applicant proposes to build a mixed-use development containing
Project approximately 48,000 square feet of commercial/retail space within 2
Description: buildings, 360 apartment units within 8 buildings, and 102 townhomes
within 22 buildings.

The main entrance to the development would occur through a new
driveway off Lake Spivey Parkway, across from Spivey Road, where a
traffic signal is present. A secondary access would occur across from
Tributary Parkway, but it would be limited to right-in and right-out
turning movements due to the presence of a median in the center of

City of Stockbridge, GA Community Development Department (770) 389-7900 June 13, 2022
Page 2 of 5

Lake Spivey Parkway. Sidewalks and deceleration lanes would be
provided along Lake Spivey Parkway.

Existing Land Mostly vacant, except for a very small cemetery off Highway 138 West.
Uses: The site is mostly wooded, except for Reeves Creek and its associated
floodplain.

Zoning: The applicant has simultaneously requested to rezone the subject
property from the ‘C-1’ (Neighborhood Commercial), ‘C-2’ (General
Commercial), and ‘PMU’ (Parkway Mixed-Use Overlay) districts to the
‘PUD’ (Planned Unit Development) and PMU districts. The rezoning
application is running concurrently with the Comprehensive Plan
Amendment application.

Road Access: Via Highway 138 West.

Application April 4, 2022.
Received:

Community March 16, 2022 and May 4, 2022.
Meetings Held
by Applicant:

Public Notices: On May 6, 2022, signs were posted on the property and the applicant
mailed notices to 29 adjacent property owners. Public Notices in the
Henry Herald were scheduled to appear on May 4 and June 18, 2022.

Planning May 26, 2022, via Zoom. The Planning Commission
Commission unanimously recommended the approval of the requested
Meeting: Comprehensive Plan Amendment.

Council June 13, 2022, in the Council Chamber.
Meeting:

Development Regulations Relevant to Request:
• City of Stockbridge Unified Development Code, adopted on March 14, 2022.
• All other City Code sections regarding site development standards and requirements.

COMPREHENSIVE PLAN AND FUTURE LAND USE MAP
The City of Stockbridge adopted the City of Stockbridge Comprehensive Plan 2018-2038 as
a guide for the future development of the City, and its Land Use Element provides a vision
for the development or redevelopment of land in the City over the 20-year period. Further,
the Future Land Use Map provides a “future land use designation” for every parcel of land
City of Stockbridge, GA Community Development Department (770) 389-7900 June 13, 2022
Page 3 of 5

within the City. The subject property has a future land use designation of “Low-Density
Vertical Mixed-Use.” The Comprehensive Plan provides the description below for this
designation.
[Low-Density Vertical Mixed-Use]
This designation is intended for commercial/retail areas along various corridors and
intersections located throughout the City. These areas mainly serve the residents of the
surrounding residential neighborhoods. Future development and redevelopment
should maintain the community-oriented feel of these areas, with a focus on creating
small mixed-use areas combining locally owned retail, low intensity office uses, and
apartment/condo/loft uses in two story buildings in a pedestrian friendly environment,
allowing nearby residents to safely walk to and within them.

From this description, the proposed development would not be compatible with the future
land use designation of the property since it would feature very different types of uses,
including multiple-building apartment and townhome projects, as well as community-
oriented commercial/retail uses. Therefore, a Comprehensive Plan Amendment is required
to change the land use designation of the property to ‘High-Density Residential’, which is
described below. The allowable residential densities of this designation range from 6 to 16
units per acre, while the proposed development’s densities are anticipated to include a gross
density of 6.9 units per acre (accounting for the presence of Reeves Creek and its adjacent
floodplain areas) and a net density of 8.3 units per acre.

[High-Density Residential Designation]
This designation is intended primarily for residential and uses which include multi-story
condominiums and planned town developments. Small commercial or service businesses
may be permitted within these developments for the convenience of their residents and
visitors only. High Density Residential is an appropriate transition between mixed-use
and industrial projects, and low or medium density residential areas.

ANALYSIS OF REQUEST

A. Consistency with the Comprehensive Plan. The requested Comprehensive Plan
Amendment of the subject property from its current future land use designation of ‘Low-
Density Vertical Mixed-Use’ to ‘High-Density Residential’ is necessary because the current
land use designation does not allow the types of development which the applicant is
proposing, with large multifamily uses and commercial uses in separate buildings. Further,
the proposed densities would not be allowed under the existing land use designation.

B. Relation to the Zoning of the Property. The applicant has requested the rezoning of the
subject property (via RZ-2022-01) from C-1 and C-2 to PUD in order to allow for the
proposed mixed-use development project. These zoning districts are not permitted within
under the property’s existing land use designation. But there is no need to change the
property’s land use designation unless the property is rezoned in contemplation of a land
development proposal. Therefore, any approval of the requested Comprehensive Plan
City of Stockbridge, GA Community Development Department (770) 389-7900 June 13, 2022
Page 4 of 5

Amendment via CP-2022-01 must be contingent upon the simultaneous approval of the
requested rezoning of the property via RZ-2022-01.

C. Suitability of the Site’s Location. Although there are no other properties in the vicinity
which have the requested High-Density Residential land use designation, the subject
property is nevertheless suitable for this designation due to the following:
1. Its large size, whereby the High-Density Residential designation would not
represent a small, “spot” designation relative to the surrounding area.
2. Its location along a State highway, making it suitable for high-density development.
3. Its proximity to a large C-3 (Heavy Commercial) zoning district on its eastern side,
where major commercial uses could be developed.
4. Its proximity to a low-density use (single-family detached residential) on only one
of its sides.

D. Maintaining the Current Land Use Designation. Due to the location of the subject
property along a State highway, as well as its large size, it is unlikely that the types of land
uses that are intended for areas having the Low-Density Vertical Mixed-Use designation
would actually be developed on this property. Such uses would include locally-owned retail
uses, low-intensity offices, and apartment/condo/loft uses in two-story buildings in a
pedestrian-friendly environment.

RECOMMENDATIONS

This Staff Report has demonstrated that the requested Comprehensive Plan Amendment, via
CP-2022-01, would be necessary and desirable for the subject property in conjunction with
the requested rezoning of the property, via RZ-2022-01, to allow for the proposed mixed-use
development. The Planning and Zoning Staff therefore recommends the APPROVAL of the
requested change in the subject property’s future land use designation from ‘Low-Density
Vertical Mixed-Use’ to ‘High-Density Residential’.

City of Stockbridge Planning and Zoning Staff
RECOMMENDATION:
APPROVAL

City of Stockbridge Planning Commission
RECOMMENDATION:
APPROVAL

City of Stockbridge Mayor and Council:
City of Stockbridge, GA Community Development Department (770) 389-7900 June 13, 2022
Page 5 of 5

ACTION:

City of Stockbridge, GA Community Development Department (770) 389-7900 June 13, 2022
Presentation
For CP-2022-01:
Comprehensive Plan
Amendment for the
Proposed Crescent
Communities Mixed-Use
Development

Presented To:
Planning Commission – May 26, 2022
(Recommended Approval)
City Council – June 13, 2022

By:
City of Stockbridge Community
Development Department,
Planning and Zoning Division
AERIAL PHOTO OF SUBJECT PROPERTY

LARGER PARCEL
(Parcel #012-01002000)

SMALLER PARCEL
(Parcel #012-01003000)
CASE FACTS
PARTIES TO THE APPLICATION – Remi Rose Development, LLC, Applicant; Battle Law, P.C., Agent.

PROPERTY LOCATION – Located on Highway 138 West (Lake Spivey Parkway), across from Spivey Road.

PROPERTY IDENTITY --Contains 68.874 +/- acres in two parcels: #012-01003000 (the smaller parcel) with 3.131 +/-
acres and #012-01002000 (the larger parcel) with 65.743 +/- acres.
PROPERTY ZONING – The smaller parcel is zoned ‘C-1’ and the larger parcel is zoned ‘C-2’.
PROPERTY CHARACTERISTICS – Mostly vacant and wooded. Includes Reeves Creek, floodplains, and a cemetery.

COMPREHENSIVE DEVELOPMENT PLAN – Future Land Use Map shows ‘Low-Density Vertical Mixed-Use’ designation.
SURROUNDING LAND USE DESIGNATIONS – ‘Medium-Density Vertical Mixed-Use’ and ‘Low-Density Residential’.

APPLICANT’S REQUEST – Change the property’s land use designation to ‘High-Density Residential’.

SIGN POSTING – Occurred on May 6, 2022.
AERIAL PHOTO OF VICINITY ZONING

LARGER PARCEL—Zoned ‘C-2’
(Parcel #012-01002000)

SMALLER PARCEL—Zoned ‘C-1’
(Parcel #012-01003000)
FUTURE LAND USE MAP

SUBJECT
PROPERTY

Source: Stockbridge
Comprehensive Plan,
2018-2038
PROPOSED DEVELOPMENT

PROJECT COMPONENTS – Includes 360 apartments, 102 fee simple townhomes, & 48,000 SF commercial.
SITE AND BUILDING ACCESS – Main entrance at traffic light at Spivey Road; second access across from
Tributary Parkway; internal connection between entrances.
SITE DESIGN – Includes two commercial buildings at main entrance; apartments on west side; townhomes
on east side; two pools; multi-use trail surrounding site; open space to the north; preserve creek areas.
ARCHITECTURAL DESIGN – Residential buildings would have three stories and two-car garages.

TRAFFIC IMPACTS – Trip generation study projects 7,390 total trips; 205 AM exiting & 203 PM entering.
Needs a full traffic impact study. Required on Lake Spivey Parkway: sidewalks and deceleration lanes.
Must coordinate with Georgia DOT.
ENVIRONMENTAL IMPACTS – Protection of Reeves Creek and floodplain areas. Creation of a 50-foot-wide
vegetative buffer on western side of site, adjacent to Glen Devon Subdivision.
ILLUSTRATIVE REZONING EXHIBIT
IMAGERY REZONING EXHIBIT
ANALYSIS OF REQUEST -- Page 1
A. Consistency with the Comprehensive Plan -- The requested land use designation change is necessary
due to the following:
1) The current land use designation does not allow the types of development which the applicant is
proposing (large multifamily uses and commercial uses in separate buildings); and
2) The proposed densities would not be allowed under the existing land use designation.

B. Relation to the Zoning of the Property:
1) The larger parcel’s existing zoning of ‘C-2’ and the proposed zoning of ‘PUD’ are not allowed under the
property’s existing land use designation of ‘Low-Density Vertical Mixed-Use’.
2) There is no need to change the property’s land use designation unless the property is rezoned for a
development proposal.
3) Any approval of the requested Comprehensive Plan Amendment via CP-2022-01 must be contingent
upon the simultaneous approval of the requested rezoning of the property via RZ-2022-01.

[Continued]
ANALYSIS OF REQUEST -- Page 2

C. Suitability of the Site’s Location – No other properties in the vicinity have the requested High-Density
Residential land use designation, but the subject property is nevertheless suitable for this designation due to
the following:
1) Its large size, whereby the High-Density Residential designation would not represent a small, “spot”
designation relative to the surrounding area;
2) Its location along a State highway, making it suitable for high-density development;
3) Its proximity to a large C-3 (Heavy Commercial) zoning district on its eastern side, where major commercial
uses could be developed; and
4) Its proximity to a low-density use (single-family detached residential) on only one of its sides.

D. Maintaining the Current Land Use Designation -- Due to the location of the subject property along a State
highway, as well as its large size, it is unlikely that the types of land uses that are intended for areas having the
Low-Density Vertical Mixed-Use designation would actually be developed on this property. Such uses would
include locally-owned retail uses, low-intensity offices, and apartment/condo/loft uses in two-story buildings in
a pedestrian-friendly environment.
RECOMMENDATION -- APPROVAL

The requested Comprehensive Plan Amendment, via CP-2022-01, would be necessary and desirable for the
subject property in conjunction with the requested rezoning of the property, via RZ-2022-01, to allow for the
proposed mixed-use development.

The Planning and Zoning Staff therefore recommends the APPROVAL of the requested change in the subject
property’s future land use designation from ‘Low-Density Vertical Mixed-Use’ to ‘High-Density Residential’.

05/02/2022
VIA: Email
RE: Crescent Communities Proposed Rezoning at Highway 138
ATT: Linda Logan (llogan@cityofstockbridge-ga.gov)

Ms. Logan:

This letter is meant to memorialize Crescent Communities’ intention to subdivide and recombine
property located off Highway 138 for the purpose of including that property with its proposed
development off Highway 138.

The property in question is a portion of property owned by Melissa Russell, bearing the parcel
number 012-01003000 (the “Subject Property”). The Subject Property is currently 3.131 acres.
Crescent Communities owns, or is under contract to purchase, property immediately adjacent to the
Subject Property which bears the parcel number 012-01002000 (the “West Henry Land Corp.
Property”), and which is currently the subject of a pending zoning application.

To satisfy the City of Stockbridge’s Universal Development Code, Crescent Communities plans to
subdivide the Subject Property according to the plan shown in Exhibit A. Exhibit A shows that the
Subject Property will first be subdivided to split +/- 1.26 acres from the Subject Property on the
portion of the Project Site Boundary that runs North to South on the Subject Property in Exhibit A.
That portion of the Subject Property will then be combined with the West Henry Land Corp.
Property.

Additionally, Crescent Communities recognizes it will not be possible to combine the Subject
Property with the West Henry Land Corp. Property until both properties bear the same zoning
designation, but rezoning the Subject Property before subdividing it will leave a non-conforming
PUD parcel. Therefore, Crescent Communities recognizes that the subdivision of the Subject
Property and the subsequent recombination with the West Henry Land Corp. Property must take
place before the rezoning.

Crescent Communities welcomes any comments from Staff.

Prepared By:

Joshua Mahoney
For Battle Law, P.C.

battlelawpc.com
N/F N/F
CE
NT
ER
LIN
Exhibit A WEST HENRY LAND CORP ET AL MANISH INC.
DB 14351/PG 317
DB 2472/PG 176
E OF
CR
E EK

DB 1494/PG 312 ID:012-01005000
ID:012-01002000
FLOODPLAIN
AREA FLOODPLAIN
2,863,746 SQ FT ZONE "AE"
(DOTTED AREA) ZONE
EXHIBIT AREA
65.743 ACRES
ZONE "X"

N/F
138 FAMILY
INVESTMENT, LLC
DB 14205/PG 131
NOT TO PROJECT SITE ID:012-01004000
SITE MAP SCALE
BOUNDARY
FRON
T SET
ORIGINAL MELISSA
BACK
RUSSEL PARCEL
(3.131 AC) BOUNDARY N/F
MELISSA RUSSEL
50' FRONT SETBACK
DB 15315/PG 142
ID:012-01003000

+/- 1.26 ACRES TO BE SUBDIVIDED
FROM MELISSA RUSSEL PARCEL
EXISTING TRAFFIC ~THEN~
LAKE SPIVEY PKWY SIGNAL COMBINED WITH THE
GA. STATE HWY 138
WEST HENRY LAND CORP ET AL
(RIGHT-OF-WAY VARIES) 0 25' 50' 100' 150' 200'

PARCEL FOR A TOTAL PROJECT
SEE PLAT REF.#2
SITE OF +/- 67 ACRES 1" = 50'

PREPARED FOR: PROVISION HOLDINGS HIGHWAY 138 SITE
SUBDIVISION/RECOMBINATION EXHIBIT 5553 PEACHTREE ROAD • SUITE 175
STOCKBRIDGE, GA ATLANTA, GA 30341
www.thomasandhutton.com
4/4/2022
This map illustrates a general plan of the development which is for discussion purposes only. Does not limit or bind the owner and is subject to change and position locations are for illustrative purposes only and are subject to an accurate survey and property description. The producer assumes no legal responsibility for the appreciation or depreciation of any premises, commercial or otherwise, by reason of their inclusion or exclusion from this map. The information contained in this map is subject to change with out notice and is for illustrative purposes only. Unit counts shown above are approximate and may change. Values were provided by outside sources and have not been verified.
STATEMENT OF INTENT

and

Other Material Required by
City of Stockbridge Zoning Ordinance
For
A Rezoning From C-1 and C-2 to PUD and
a Future Land Use Change from
Low Density Vertical Mixed Use to High-Density Residential

of

Remi Rose Development, LLC.
c/o Battle Law, P.C.

for

+/-65.743 Acres of Land
Being 1036 Highway 138 West
Stockbridge, Georgia and
Parcel Nos. 012-01002000 and 012-01003000

Submitted for Applicant by:

Michèle L. Battle, Esq.
Battle Law, P.C.
Habersham at Northlake, Building J, Suite 100
Tucker, Georgia 300384
(404) 601-7616 Phone
(404) 745-0045 Facsimile
mlb@battlelawpc.com

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
I. LETTER OF INTENT

Remi Rose Development, LLC. (the “Applicant”) is seeking to develop on +/- 65.743 acres
of land being Tax Parcel Nos. 012-01002000 and 012-01003000 having frontage on Georgia State
Highway 138 (the “Subject Property”) with a mixture of multi-family apartments, and fee simple
townhomes. The development will include other parcels that will be used for neighborhood
commercial. The Applicant is seeking a rezoning of the Subject Property from C-1 and C-2 to PUD
and a Future Land Use Change from Low-Density Vertical Mixed Use to High-Density Residential.
This document serves as a statement of intent, analysis of the criteria under the Steinberg
Act, and contains notice of constitutional allegations as a reservation of the Applicant’s rights.

II. STEINBERG CRITERIA

1. Whether the zoning proposal will permit a use that is suitable in view of the use and
development of adjacent and nearby property;

The zoning proposal will permit a use that is suitable in view of the use and development of
adjacent and nearby property. The zoning proposal will allow fee simple townhomes,
apartments, and commercial uses. Nearby uses include single-family detached homes, a Kohl’s
Department Store, a CVS drug store, and a package store. The proposed homes would serve the
dual purpose of supporting the existing and new commercial businesse while also providing a
diversity of housing types in the area. By introducing both fee simple townhomes and
apartments, the zoning proposal would attract young professionals who seek smaller, more
sustainable, housing solutions. Therefore, the zoning proposal will permit a use that is suitable
in view of the use and development of adjacent and nearby properties.

2. Whether the zoning proposal will adversely affect the existing use or usability of adjacent or
nearby property;

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com

The zoning proposal will not adversely affect the existing use or usability of adjacent or nearby
property. Commercial uses already exist in this area. This zoning proposal creates an
opportunity to introduce different commercial uses that complement what already exists, while
also considering uses that are needed and desired by the existing community members. The
townhomes and apartments proposed would not be unsuitable in this area either. They would
serve as an appropriate transitional buffer between the single-family homes to the West and
the commercial center to the East.

3. Whether the property to be affected by the zoning proposal has a reasonable economic use as
currently zoned;

The property does currently have a reasonable economic use as currently zoned, but
commercial applicants are not interested in this site. The Subject Property is zoned C1 and C2
and has been vacant for quite some time. The Subject Property contains a creek and the
accompanying stream buffer. The stream and its buffer make the Subject Property less
desirable for a fully commercial applicant to develop this property. Commercial developers
bring a much higher level of impervious surface due to the large parking lots and buildings
needed to house their businesses. A residential development, on the other hand, is much more
able to break up impervious surfaces with yards, trees, and open space. These additions
provide much more protection to the sensitive environmental assets on the Subject Property
than a fully commercial development would. The zoning proposal provides that protection
while still providing the benefit of new commercial businesses in the area by placing the
commercial uses close to the road, far away from the stream and the accompanying buffer, and
placing the residential development behind the commercial uses to shield the stream from the
commercial uses stormwater runoff. Therefore, while the Subject Property has a reasonable
economic use, it is by no means the best use of the Subject Property.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
4. Whether the zoning proposal will result in a use which will or would cause an excessive or
burdensome use of existing streets, transportation facilities, utilities, or schools.

The zoning proposal will not result in a use which will cause excessive or burdensome use of
existing streets, transportation facilities, utilities, or schools. The Subject Property fronts on a
major Highway which is more than capable of taking on any additional trips that might be
caused by this proposed community.

5. Whether the zoning proposal is in conformity with the policy and intent of the land use plan;
and

The zoning proposal, by itself, is not in conformity with the policy and intent of the land use
plan. However, paired with the future land use change, the entire request is in conformity
with the policy and intent of the land use plan.

6. Whether there are any other existing or changing conditions affecting the use and
development of the property which give supporting grounds for either approval or
disapproval of the zoning proposal.

The Applicant is not aware of any other existing or changing conditions affecting the use and
development of the property which might give supporting grounds for either approval or
disapproval of the zoning proposal.

III. CONCLUSION

For the foregoing reasons, the Applicant hereby requests that the application for a
rezoning from C-1 and C-2 to PUD and the accompanying future land use change be approved.
The Applicant welcomes any questions and feedback from the planning staff.

IV. NOTICE OF CONSTITUTIONAL ALLEGATIONS AND PRESERVATION OF
CONTITUTIONAL RIGHTS

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com

The portions of the City of Stockbridge Zoning Ordinance, facially and as applied to the Subject
Property, which restrict or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation
for such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the
Constitution of the United States and Article I, Section I, Paragraph I of the Constitution of the
State of Georgia of 1983, Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and would be in violation of the Commerce Clause, Article I, Section 8, Clause
3 of the Constitution of the United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its
land while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in
violation of the due process and equal protection rights guaranteed by the Fifth Amendment and
Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph
I and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal by the City of Stockbridge City Council to amend the land use and/or rezone the Subject
Property to the classification as requested by the Applicant would be unconstitutional and
discriminate in an arbitrary, capricious and unreasonable manner between the Applicant and
owners of similarly situated property in violation of Article I, Section I, Paragraph II of the
Constitution of the State of Georgia of 1983 and the Equal Protection Clause of the Fourteenth
Amendment to the Constitution of the United States. Any rezoning of the Property subject to
conditions which are different from the conditions requested by the Applicant, to the extent such
different conditions would have the effect of further restricting Applicant’s utilization of the
property, would also constitute an arbitrary, capricious and discriminatory act in zoning the Subject
Property to an unconstitutional classification and would likewise violate each of the provisions of
the State and Federal Constitutions set forth hereinabove.

A refusal to allow the land use amendment and/or rezoning in questions would be unjustified from
a fact-based standpoint and instead would result only from constituent opposition, which would
be an unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV of the
Georgia Constitution.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
A refusal to allow the land use amendment and/or rezoning in question would be invalid inasmuch
as it would be denied pursuant to an ordinance which is not in compliance with the Zoning
Procedures Law, O.C.G.A Section 36-66/1 et seq., due to the manner in which the Ordinance as a
whole and its map(s) have been adopted.

The existing land use designation and/or zoning classification on the Subject Property is
unconstitutional as it applies to the Subject Property. This notice is being given to comply with
the provisions of O.C.G.A. Section 36-11-1 to afford the County an opportunity to revise the
Property to a constitutional classification. If action is not taken by the County to rectify this
unconstitutional land use designation and/or zoning classification within a reasonable time, the
Applicant is hereby placing the County on notice that it may elect to file a claim in the Superior
Court of Fulton County demanding just and adequate compensation under Georgia law for the
taking of the Subject Property, diminution of value of the Subject Property, attorney’s fees and
other damages arising out of the unlawful deprivation of the Applicant’s property rights.

Michele L. Battle, Esq.
Attorney for the Applicant

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
LONG #0922.0010
REVISIONS

REQUESTED BY

GA. WEST ZONE NAD83
Parcel Line Table Parcel Line Table Parcel Line Table

GRID-NORTH
SITE
Line # Length Direction Line # Length Direction Line # Length Direction

L1 118.13 N0°49'54"E L41 43.31 N84°33'15"E L61 89.78 S42°20'25"E

75 74 L2 111.80 N11°04'57"E L42 51.72 S51°19'54"E L62 37.33 S30°35'39"E

DESCRIPTION

1/21/22 REVISE PROPERTY LINE
L3 200.00 N0°46'57"E L43 85.66 S65°14'41"E L63 36.48 S15°20'10"E
54 55
L4 200.00 N0°46'57"E L44 47.40 S47°09'19"E L65 451.81 S12°13'11"E

L5 500.00 N0°46'57"E L45 157.04 S59°33'53"E L66 304.63 S20°00'28"E
CLAYTON HENRY
COUNTY COUNTY L6 200.00 N27°41'42"E L46 59.71 S65°29'16"E L67 38.54 S34°29'04"E

L7 51.74 N43°55'51"E L47 81.29 S52°49'59"E L68 210.65 N47°00'04"E
SS

L8 239.91 N30°35'55"E L48 109.08 S61°03'11"E L69 340.52 S6°31'39"W

L9 192.35 N49°19'03"W L49 97.81 S47°53'26"E L70 234.65 S85°32'56"W

L10 464.77 N17°15'54"W L50 35.14 S29°58'29"E L71 434.11 S84°46'27"W

DATE
20' SSE L11 421.37 N72°29'17"W L51 27.33 S46°21'04"E L72 334.36 S1°08'27"E
MH MH DB 6657/PG 331
SS MH SS
MH L12 234.92 N2°53'28"E L52 115.28 S42°20'01"E L73 5.38 S85°56'23"W
VICINITY MAP
SS 20
SS

REV #
PROPERTY LINE L13 54.92 S68°01'21"E L53 102.32 S24°53'44"E L74 51.29 S73°48'29"W VICINITY MAP 1
IPS SEE NOTE #7
N/F 6 L17 L18
L41 L4 L14 76.07 S82°36'59"E L54 81.91 S26°27'16"E L75 56.28 S40°10'21"W NOT TO SCALE
L1 L1
L14 L15 9 2
WEST HENRY LAND CORP ET AL L13

2550 HERITAGE COURT, STE 250
L20 L43 L15 58.87 N77°03'29"E L55 44.67 S26°16'30"E L76 261.21 N88°37'48"W
DB 2921/PG 259 L4
L12 4 N/F L16 38.58 N62°32'36"E L56 103.45 S42°53'31"E L77 607.33 N76°05'12"W
DB 1494/PG 312
L4 LARRY WILENSKY/KRESSES ET AL SITE AREA
ID:12054B C007 5 MH L17 61.39 N80°41'21"E L57 52.82 S34°06'11"E L78 74.83 N75°04'08"W
CE SS ID:012-01006003 3,000,029 SQ FT
NT 69.032 ACRES

ATLANTA, GA 30339
E L46 L18 105.13 S76°30'15"E L58 65.12 S12°58'30"E L79 35.60 S74°39'50"W
RL
INE L4
IPF 1-1/2" CTP OF
L11 CR 7 L19 72.46 S62°32'03"E L59 113.63 S5°48'06"E L80 27.55 N85°50'09"E
(FOUND) EE
K L4
5.9' S 8 L20 122.84 N89°43'09"E L60 86.16 S32°12'48"E

TEL 770.951.2495
, FAX 770.951.2496
19 L4
60D NAIL ZONE "AE" 9
(FOUND) (DOTTED AREA)
L5
L50
20 L5

www.longeng.com
DESCRIPTION OF PROPERTY Parcel Line Table
ALL THAT TRACT OR PARCEL OF LAND LYING AND BEING IN LAND LOTS 55 & 42, 12TH DISTRICT, CITY OF STOCKBRIDGE, L10
HENRY COUNTY, GEORGIA CAN BE MORE PARTICULARLY DESCRIBED AS FOLLOWS: ZONE "X" L53 Line # Length Direction

BEGINNING AT CONCRETE RIGHT-OF-WAY MONUMENT FOUND AT THE INTERSECTION OF THE NORTHERLY RIGHT-OF-WAY 21
L54
L37 279.22 S0°15'51"E
NOTES

APPROXIMATE LAND LOT LINE
SS
LINE OF GEORGIA STATE HIGHWAY 138 (RIGHT-OF-WAY VARIES) AND THE SOUTHERLY APPROXIMATE LAND LOT LINE OF L38 62.66 S68°01'56"W
LAND LOT 55 (LINE COMMON TO LAND LOT 55 & 42); THENCE DEPARTING SAID RIGHT-OF-WAY LINE OF GEORGIA STATE 1. THIS PLAT WAS PREPARED FOR THE EXCLUSIVE USE OF THE PERSON, PERSONS, OR ENTITY NAMED IN THE TITLE BLOCK.
HIGHWAY 138 (RIGHT-OF-WAY VARIES) THENCE NORTH 0 DEGREES 49 MINUTES 54 SECONDS EAST, A DISTANCE OF 118.13 L55 L39 284.35 S76°51'30"W SAID USE DOES NOT EXTEND TO ANY UNNAMED PERSON WITHOUT EXPRESS PERMISSION BY THE SURVEYOR NAMING
FEET TO A HALF INCH REBAR FOUND; THENCE NORTH 11 DEGREES 4 MINUTES 57 SECONDS EAST, A DISTANCE OF 111.80 22 SAID PERSON.
FEET TO A POINT; THENCE NORTH 0 DEGREES 46 MINUTES 57 SECONDS EAST, A DISTANCE OF 200.00 FEET TO A POINT; 6
L5 L40 92.15 S85°56'23"W
THENCE CONTINUING ALONG SAID LINE NORTHERLY, A DISTANCE OF 200.00 FEET TO A HALF INCH REBAR FOUND;
THENCE CONTINUING ALONG SAID LINE NORTHERLY, A DISTANCE OF 500.00 FEET TO A POINT; THENCE NORTH 27 23 2. THE SURVEY SHOWN HEREON WAS PREPARED WITHOUT BENEFIT OF ANY ABSTRACT OF TITLE. JAIME HIGGINS AND LONG
L9
DEGREES 41 MINUTES 42 SECONDS EAST, A DISTANCE OF 200.00 FEET TO A POINT; THENCE NORTH 43 DEGREES 55 GLEN DEVON L5 ENGINEERING MAKE NO GUARANTEES OR REPRESENTATIONS REGARDING INFORMATION SHOWN HEREON PERTAINING
MINUTES 51 SECONDS EAST, A DISTANCE OF 51.74 FEET TO A HALF INCH REBAR FOUND; THENCE NORTH 30 DEGREES 35 UNIT TWO
SS
TO EASEMENTS, RIGHTS-OF-WAY, SETBACK LINES, AGREEMENTS, RESERVATIONS, AND OTHER SIMILAR MATTERS.
MINUTES 55 SECONDS EAST, A DISTANCE OF 239.91 FEET TO A POINT; THENCE NORTH 49 DEGREES 19 MINUTES 3
PB 7/PG 272 L58
SECONDS WEST, A DISTANCE OF 192.35 FEET TO A POINT; THENCE NORTH 17 DEGREES 15 MINUTES 54 SECONDS WEST, 3. THE PROJECT HORIZONTAL DATUM IS RELATIVE TO THE NORTH AMERICAN DATUM 1983 (NAD83), 2011 ADJUSTMENT,
A DISTANCE OF 464.77 FEET TO A 60D NAIL FOUND; THENCE NORTH 72 DEGREES 29 MINUTES 17 SECONDS WEST, A 25 PROJECTED TO THE GEORGIA STATE PLANE COORDINATE SYSTEM, WEST ZONE.
DISTANCE OF 421.37 FEET TO A POINT ON THE APPROXIMATE LAND LOT LINE COMMON TO LAND LOTS 54 & 55; THENCE
ALONG SAID APPROXIMATE LAND LOT LINE NORTH 2 DEGREES 53 MINUTES 28 SECONDS EAST, A DISTANCE OF 234.92 L59 4. ALL DISTANCES SHOWN ARE HORIZONTAL GROUND DISTANCES IN U.S. SURVEY FEET (39.37 INCHES = 1 METER), UNLESS
FEET TO A POINT IN THE CENTERLINE OF A CREEK. NOTED OTHERWISE.
1/ L8
(F 2" R
OU B L6 5. INFORMATION REGARDING THE REPUTED PRESENCE, SIZE, CHARACTER AND LOCATION OF EXISTING UNDERGROUND
THENCE DEPARTING SAID APPROXIMATE LAND LOT LINE COMMON TO 54 & 55 AND ALONG THE CENTERLINE OF SAID ND R AREA 0 UTILITIES AND STRUCTURE IS SHOWN HEREON. THERE IS NO CERTAINTY OF THE ACCURACY OF THIS INFORMATION AND
CREEK THE FOLLOWING COURSES AND DISTANCES: 2,863,746 SQ FT IT SHALL BE CONSIDERED IN THAT LIGHT BY THOSE USING THIS DRAWING. THE LOCATION AND ARRANGEMENT OF
14 L6 UNDERGROUND UTILITIES AND STRUCTURES SHOWN HEREON MAY BE INACCURATE AND UTILITIES AND STRUCTURE NOT
65.743 ACRES 1
THENCE SOUTH 68 DEGREES 01 MINUTE 21 SECONDS EAST, A DISTANCE OF 54.92 FEET TO A POINT; THENCE SOUTH 82
L7
N/F SHOWN MAY BE ENCOUNTERED. THE SURVEYOR IS NOT RESPONSIBLE FOR THE CORRECTNESS OR SUFFICIENCY OF
13
N/F L6 THIS INFORMATION.
DEGREES 36 MINUTES 59 SECONDS EAST, A DISTANCE OF 76.07 FEET TO A POINT; THENCE NORTH 77 DEGREES 3 2 WEST HENRY LAND
MINUTES 29 SECONDS EAST, A DISTANCE OF 58.87 FEET TO A POINT; THENCE NORTH 62 DEGREES 32 MINUTES 36 GLEN DEVON, INC. MH
ID:012C01025005 L63 SS CORP ET AL 6. POINT OF BEGINNING IS A CONCRETE RIGHT OF WAY MONUMENT: GDOT POINT 3350 LOCATED 100' LEFT, STATION
SECONDS EAST, A DISTANCE OF 38.58 FEET TO A POINT; THENCE NORTH 80 DEGREES 41 MINUTES 21 SECONDS EAST, A
L6 N/F 264+28.3221 AS REFERENCED ON GEORGIA DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY MAP (REF. #2), PROJECT
DISTANCE OF 61.39 FEET TO A POINT; THENCE SOUTH 76 DEGREES 30 MINUTES 15 SECONDS EAST, A DISTANCE OF 105.13 DB 377/PG 228 WEST HENRY LAND CORP ET AL SEE REFERENCE 1 NH-164-1(24), HENRY COUNTY, DATED 12/15/1997, LAST REVISED 1/04/2005, SHEET 31 AND 32 OF 42.
FEET TO A POINT; THENCE SOUTH 62 DEGREES 32 MINUTES 3 SECONDS EAST, A DISTANCE OF 72.46 FEET TO A POINT;
THENCE NORTH 89 DEGREES 43 MINUTES 9 SECONDS EAST, A DISTANCE OF 122.84 FEET TO A POINT; THENCE NORTH 84
12
DB 2472/PG 176 ID:012-01006003
L79 7. BOUNDARY LINE ESTABLISHED BASED ON TAX PARCEL MAPPING, EXISTING MANHOLE LOCATIONS, CONSTRUCTION
DEGREES 33 MINUTES 15 SECONDS EAST, A DISTANCE OF 43.31 FEET TO A POINT; THENCE SOUTH 51 DEGREES 19 DB 1494/PG 312 L80
MINUTES 54 SECONDS EAST, A DISTANCE OF 51.72 FEET TO A POINT; THENCE SOUTH 65 DEGREES 14 MINUTES 41 PLANS OF REEVES CREEK OUTFALL & FORCE MAIN (REF. 4) FOR CLAYTON COUNTY WATER AUTHORITY (CCWA), MORROW,
SECONDS EAST, A DISTANCE OF 85.66 FEET TO A POINT; THENCE SOUTH 47 DEGREES 9 MINUTES 19 SECONDS EAST, A 11 ID:012-01002000 GEORGIA, PREPARED BY ROBERT & COMPANY (RAC), ATLANTA, GEORGIA, DATED 8-18-87. CCWA JOB NO. S85-028, RAC
DISTANCE OF 47.40 FEET TO A POINT; THENCE SOUTH 59 DEGREES 33 MINUTES 53 SECONDS EAST, A DISTANCE OF 157.04 JOB NO. 860003-07. PLAN SHEETS STATION 25+00 TO 43+00.
PARCEL DEPICTED
FEET TO A POINT; THENCE SOUTH 65 DEGREES 29 MINUTES 16 SECONDS EAST, A DISTANCE OF 59.71 FEET TO A POINT;
THENCE SOUTH 52 DEGREES 49 MINUTES 59 SECONDS EAST, A DISTANCE OF 81.29 FEET TO A POINT; THENCE SOUTH 61 APPROXIMATELY AS L65 8. CEMETERY LIMITS DEPICTED HEREON ARE BASED ON FLAGGED DELINEATED LIMITS PROVIDED BY OTHERS. THE
DEGREES 3 MINUTES 11 SECONDS EAST, A DISTANCE OF 109.08 FEET TO A POINT; THENCE SOUTH 47 DEGREES 53 10 X SHOWN ON HENRY SURVEYOR PROVIDES NO CERTIFICATION REGARDING THE ACCURACY OR COMPLETENESS OF WORK PERFORMED
MINUTES 26 SECONDS EAST, A DISTANCE OF 97.81 FEET TO A POINT; THENCE SOUTH 29 DEGREES 58 MINUTES 29 COUNTY TAX REGARDING THE LOCATION THE DEPICTED CEMETERY.
GLEN DEVON

LL 55 & 42 ~ 12TH DISTRICT ~ CITY OF STOCKBRIDGE ~ HENRY COUNTY ~ GEORGIA
SECONDS EAST, A DISTANCE OF 35.14 FEET TO A POINT; THENCE SOUTH 46 DEGREES 21 MINUTES 4 SECONDS EAST, A MAPPING. N/F
DISTANCE OF 27.33 FEET TO A POINT; THENCE SOUTH 42 DEGREES 20 MINUTES 1 SECOND EAST, A DISTANCE OF 115.28 UNIT ONE WEST HENRY LAND CORP ETAL
FEET TO A POINT; THENCE SOUTH 24 DEGREES 53 MINUTES 44 SECONDS EAST, A DISTANCE OF 102.32 FEET TO A POINT; PLAT BOOK 7 9 L5 HOGWIRE FENCE DB 17098/PG 45 FLOOD NOTE
THENCE SOUTH 26 DEGREES 27 MINUTES 16 SECONDS EAST, A DISTANCE OF 81.91 FEET TO A POINT; THENCE SOUTH 26 PAGE 80 ENCROACHES
DEGREES 16 MINUTES 30 SECONDS EAST, A DISTANCE OF 44.67 FEET TO A POINT; THENCE SOUTH 42 DEGREES 53 31.4' E ZONE "X" ID:012-01006001
MINUTES 31 SECONDS EAST, A DISTANCE OF 103.45 FEET TO A POINT; THENCE SOUTH 34 DEGREES 6 MINUTES 11 BY GRAPHIC PLOTTING ONLY, A PORTION OF THIS PROPERTY DOES LIE WITHIN A 100 YEAR FLOOD HAZARD ZONE AND IS
SECONDS EAST, A DISTANCE OF 52.82 FEET TO A POINT; THENCE SOUTH 12 DEGREES 58 MINUTES 30 SECONDS EAST, A SS MH
8 X DEPICTED AS LAYING WITHIN ZONE "AE" AS DEFINED BY THE F.E.M.A FLOOD INSURANCE RATE MAP OF HENRY COUNTY,
DISTANCE OF 65.12 FEET TO A POINT; THENCE SOUTH 5 DEGREES 48 MINUTES 6 SECONDS EAST, A DISTANCE OF 113.63 GEORGIA AND INCORPORATED AREAS MAP NUMBER 13151C0095D, EFFECTIVE DATE 10/26/21.

HWY 138 WEST PROPERTY
FEET TO A POINT; THENCE SOUTH 32 DEGREES 12 MINUTES 48 SECONDS EAST, A DISTANCE OF 86.16 FEET TO A POINT;
THENCE SOUTH 42 DEGREES 20 MINUTES 25 SECONDS EAST, A DISTANCE OF 89.78 FEET TO A POINT; THENCE SOUTH 30
DEGREES 35 MINUTES 39 SECONDS EAST, A DISTANCE OF 37.33 FEET TO A POINT; THENCE SOUTH 15 DEGREES 20
MINUTES 10 SECONDS EAST, A DISTANCE OF 36.48 FEET TO A POINT;
L66 IPS
PLAT REFERENCES
1/2" RBR
THENCE DEPARTING THE CENTERLINE OF SAID CREEK NORTH 74 DEGREES 39 MINUTES 50 SECONDS EAST, A DISTANCE (FOUND) 1. A PLAN DRAWING PREPARED BY MOORE BASS CONSULTING OF MT ZION SHOPS, STOCKBRIDGE, GEORGIA, DATED
OF 35.60 FEET TO A POINT; THENCE NORTH 85 DEGREES 50 MINUTES 9 SECONDS EAST, A DISTANCE OF 27.55 FEET TO 6

PREPARED FOR
X 8/24/15, LASTED REVISED 2/25/16, STAMPED AND SIGNED BY SEAN D. SHANKS, GA PE 031558.
THE CENTER POINT OF A MANHOLE; SOUTH 12 DEGREES 13 MINUTES 11 SECONDS EAST, A DISTANCE OF 451.81 FEET TO L6
8 N/F
2. A GEORGIA DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY MAP, PROJECT NH-164-1(24), HENRY COUNTY, DATED

BOUNDARY SURVEY OF
THE CENTER POINT OF A MANHOLE; THENCE SOUTH 20 DEGREES 0 MINUTES 28 SECONDS EAST, A DISTANCE OF 304.63 L4 MH MANISH INC. 12/15/1997, LAST REVISED 1/04/2005, SHEET 31 AND 32 OF 42.
FEET TO THE CENTER POINT OF A MANHOLE; THENCE SOUTH 34 DEGREES 29 MINUTES 4 SECONDS EAST, A DISTANCE OF 1/2" RBR L6
SS
5 DB 14351/PG 317

(PB 7/PG 80)
38.54 FEET TO THE CENTER POINT OF A MANHOLE; THENCE NORTH 47 DEGREES 0 MINUTES 4 SECONDS EAST, A X
(FOUND ONLINE)
3. GEORGIA DEPARTMENT OF TRANSPORTAION RIGHT-OF-WAY PLAN, FEDERAL PROJECT NH-164-I (24), PI NUMBER 721480.
DISTANCE OF 210.65 FEET TO AN IRON PIN SET; THENCE SOUTH 6 DEGREES 31 MINUTES 39 SECONDS WEST, A DISTANCE
L69
ID:012-01005000
OF 340.52 FEET TO A ONE INCH OPEN TOP PIPE FOUND; THENCE SOUTH 85 DEGREES 32 MINUTES 56 SECONDS WEST, A 4. CONSTRUCTION PLANS BY REEVES CREEK OUTFALL & FORCE MAIN FOR CLAYTON COUNTY WATER AUTHORITY (CCWA),
1/2" RBR
DISTANCE OF 234.65 FEET TO A ONE INCH OPEN TOP PIPE FOUND; THENCE SOUTH 84 DEGREES 46 MINUTES 27 SECONDS MORROW, GEORGIA, PREPARED BY ROBERT & COMPANY (RAC), ATLANTA, GEORGIA, DATED 8-18-87. CCWA JOB NO.
(FOUND)
WEST, A DISTANCE OF 434.11 FEET TO AN IRON PIN SET; THENCE SOUTH 01 DEGREE 8 MINUTES 27 SECONDS EAST, A 4 X HOGWIRE FENCE S85-028, RAC JOB NO. 860003-07. PLAN SHEETS STATION 25+00 TO 43+00.
DISTANCE OF 334.36 FEET TO A POINT ON THE NORTHERLY RIGHT-OF-WAY OF GEORGIA STATE HIGHWAY 138 ENCROACHES SS
(RIGHT-OF-WAY VARIES); L3 30.4' E ZONE "AE"
(DOTTED AREA) ZONE "X"

PROVISION HOLDINGS, LLC.
3 DELINEATED LIMITS SS
THENCE ALONG SAID NORTHERLY RIGHT-OF-WAY OF STATE HIGHWAY 138 (RIGHT-OF-WAY VARIES) THE FOLLOWING HOGWIRE FENCE
COURSES AND DISTANCES: OF CEMETERY N/F
L7 0 1" OTP
ENCROACHES IPS 1" OTP (DIST.)
L71 (FOUND)
30.4' E N/F (FOUND) 138 FAMILY
THENCE SOUTH 74 DEGREES 57 MINUTES 10 SECONDS WEST, A DISTANCE OF 56.56 FEET TO A POINT; THENCE SOUTH 40 2 X L2 215.93' MELISSA RUSSEL INVESTMENT, LLC
DEGREES 10 MINUTES 21 SECONDS WEST, A DISTANCE OF 56.28 FEET TO A POINT; THENCE NORTH 88 DEGREES 37
MINUTES 48 SECONDS WEST, A DISTANCE OF 261.21 FEET TO A CONCRETE RIGHT-OF-WAY MONUMENT FOUND; THENCE DB 15315/PG 142 DB 14205/PG 131
NORTH 76 DEGREES 5 MINUTES 12 SECONDS WEST, A DISTANCE OF 607.33 FEET TO A POINT; THENCE NORTH 75 1/2" RBR ID:012-01003000 ID:012-01004000
DEGREES 4 MINUTES 8 SECONDS WEST, A DISTANCE OF 74.83 FEET TO THE POINT OF BEGINNING. (FOUND)
1 L1 L72 AREA L37
SAID TRACT OR PARCEL CONTAINS 2,863,746 SQUARE FEET OR 65.743 ACRES. 54 55 SEE NOTE #6 APPROXIMATE LAND LOT LINE
136,377 SQ FT
295.98 3.131 ACRES
43 42 L78
RWM
RWM
RIGH L38 (FOUND) N62° 00' 51"E
(FOUND) L77 L73 RWM
T-OF
-WAY
PE L39 (FOUND) 237.586'
R RE
F. #2 L40
5 L74
LEGEND RWM
(FOUND) L76
L7

PROPERTY LINE
ADJOINER LINE
RIGHT-OF-WAY LINE
LAND LOT LINE
SANITARY SEWER LINE
X X X FENCE
CONCRETE RIGHT-OF-WAY MONUMENT
SEE PLAT REF. #2
IRON PIN FOUND AS NOTED
PROPERTY CORNER
1/2" RBR HALF INCH REBAR CERTIFICATION
IPS IRON PIN SET O RGI
POINT OF BEGINNING THIS PLAT IS A RETRACEMENT OF AN EXISTING PARCEL OR PARCELS OF LAND AND DOES NOT SUBDIVIDE OR CREATE A
NEW PARCEL OR MAKE ANY CHANGES TO ANY REAL PROPERTY BOUNDARIES. THE RECORDING INFORMATION OF THE
OTP OPEN TOP PIPE FOUND DOCUMENTS, MAPS, PLATS, OR OTHER INSTRUMENTS WHICH CREATED THE PARCEL OR PARCELS ARE STATED HEREON. G A
CTP CRIMPED TOP PIPE FOUND RECORDATION OF THIS PLAT DOES NOT IMPLY APPROVAL OF ANY LOCAL JURISDICTION, AVAILABILITY OF PERMITS,
RBC HALF INCH REBAR WITH CAP COMPLIANCE WITH LOCAL REGULATIONS OR REQUIREMENTS, OR SUITABILITY FOR ANY USE OR PURPOSE OF THE LAND.
FURTHERMORE, THE UNDERSIGNED LAND SURVEYOR CERTIFIES THAT THIS PLAT COMPLIES WITH THE MINIMUM TECHNICAL
RWM RIGHT-OF-WAY MONUMENT STANDARDS FOR PROPERTY SURVEYS IN GEORGIA AS SET FORTH IN THE RULES AND REGULATIONS OF THE GEORGIA
MH CENTERLINE OF MANHOLE LID AS PROPERTY CORNER BOARD OF REGISTRATION FOR PROFESSIONAL ENGINEERS AND LAND SURVEYORS AND AS SET FORTH IN O.C.G.A. SECTION JA
15-6-67. IM N
SSE SANITARY SEWER EASEMENT E F G
. HIG
N/F NOW OR FORMERLY THE FIELD DATA UPON WHICH THIS MAP OR PLAT IS BASED HAS A CLOSURE PRECISION OF ONE FOOT IN 89,193 FEET, AND
R/W RIGHT-OF-WAY AN ANGULAR ERROR OF 0.33" PER ANGLE POINT, AND WAS ADJUSTED USING LEAST SQUARES. THIS MAP OR PLAT HAS BEEN
DATE 11/1/21
DIST DISTURBED 0 200 400 CALCULATED FOR CLOSURE AND IS FOUND TO BE ACCURATE WITHIN ONE FOOT IN 328,080 FEET. FIELD WORK PERFORMED:
10/20/21 DATE OF PLAT PREPARATION:10/27/21. EQUIPMENT UTILIZED: LEICA TS12 P 3". SURVEY QC: J.HIGGINS
DB DEED BOOK CADD QC: J.JONES
PG PAGE SURVEYED BY: D.MARTIN
100 300
1 LOT NUMBER DRAWN BY: D.HUDSON
1 LAND LOT NUMBER
SCALE: 1"=200'
SS SANITARY SEWER MANHOLE SHEET

1/21/22
1 OF 1
JAIME F HIGGINS, PLS GA 2802 DATE

P:\LEI PROJECTS\0922-0010 Hwy 138 W Survey\02 SURVEY\05 Working\DAH\V-0922-0010_HWY 138_BND_1_16746_a80e73c6.sv$.dwg, 1/21/2022 3:51:50 PM, DWG To PDF.pc3
City of Stockbridge
MEETING DATE
AGENDA ITEM
July 11, 2022 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM: N/A
OTHER ACCOUNT TRANSFER TO: N/A

PRESENTER: Brecca R. Carter, Director

DEPARTMENT: Community Development

ITEM/PROJECT/EVENT:
Rezoning Case #RZ-2022-01 for the proposed Crescent Communities Mixed-Use Development from the ‘C-
1’ (Neighborhood Commercial) and ‘C-2’ (General Commercial) districts to the ‘PUD’ (Planned Unit Develop-
ment) district to allow for a mixed-use development project with apartments, townhomes, and small com-
mercial uses. On June 13, 2022, inadvertently, the public hearing for RZ-2022-01 was not heard by the City
Council. Therefore, this item has been re-advertised and is set to be heard by the City Council on July 11,
2022.

BACKGROUND INFORMATION:

The applicant proposes to build a mixed-use development containing approximately 48,000 square feet of
commercial/retail space within 2 buildings, 360 apartment units within 8 buildings, and 102 townhomes
within 22 buildings. The main entrance would be located at a traffic signal on Highway 138 West, across
from Spivey Road. To accomplish this, a portion of the smaller C-1 parcel needs to be combined with the
larger C-2 parcel. Two amenity areas and a surrounding multi-use trail would be provided. The Planning
Commission recommended approval with five conditions.

SIGNATURES: FINANCIAL IMPACT: N/A
CITY ATTORNEY ____________________________________ AMOUNT: N/A
CITY TREASURER ___N/A_____________________________ ATTACHMENTS: Yes
CITY MANAGER ____________________________________

RZ-2022-01
RZ-2020
Page 1 of-01

REZONING FOR THE PROPOSED CRESCENT COMMUNITIES MIXED-USE
DEVELOPMENT--FROM 'C-1’ (NEIGHBORHOOD COMMERCIAL) AND ‘C-2’
(GENERAL COMMERCIAL) TO ‘PUD’ (PLANNED UNIT DEVELOPMENT)

CASE FACTS

Applicant: Remi Rose Development, LLC

Agent: Battle Law, P.C.

Location: Located on Highway 138 West, west of I-75 and Mount Zion
Parkway, in Land Lots 55 and 42 of District 12.
Surrounding Lan
Parcel ID: Includes two parcels:

• Parcel #012-01003000 – The smaller parcel. Currently zoned ‘C-
1’ and ‘PMU’. Contains 3.131 +/- acres and comprises the
property at 1036 Highway 138 West, across from Spivey Road.
Located in Land Lot 55 of District 12. Owned by Melissa Russell.

• Parcel #012-01002000 – The larger parcel. Currently zoned ‘C-
2’ and ‘PMU’. Contains 65.743 +/- acres. Situated adjacent to the
western side of the smaller parcel, with frontage on Highway 138
West, across from Tributary Parkway. Located in Land Lot 42 of
District 12. Owned by West Henry Land Corporation, et al.

Lot Size/Acres: 68.874 +/- total acres within two parcels.

Request: Rezone property from the ‘C-1’ (Neighborhood Commercial) and ‘C-
2’ (General Commercial) districts to the ‘PUD’ district to allow for a
mixed-use development project with apartments, townhomes, and
small commercial uses. The applicant has also submitted a
Comprehensive Plan Amendment application (CP-2022-01), which
is running concurrently with the rezoning application.

Proposed Use/ The applicant proposes to build a mixed-use development
Project containing approximately 48,000 square feet of commercial/retail
Description space within 2 buildings, 360 apartment units within 8 buildings,
and 102 townhomes within 22 buildings.

The main entrance to the development would occur through a new
driveway off Lake Spivey Parkway, across from Spivey Road, where
a traffic signal is present. A secondary access would occur across
from Tributary Parkway, but it would be limited to right-in and
right-out turning movements due to the presence of a median in the

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 2 of 7

center of Lake Spivey Parkway. Sidewalks and deceleration lanes
would be provided along Lake Spivey Parkway.

Existing Land Mostly vacant, except for a very small cemetery off Highway 138
Uses: West. The site is mostly wooded, except for Reeves Creek and its
associated floodplain.

Future Land ‘Low-Density Vertical Mixed-Use’. This designation does not allow
Use the proposed development. It needs to be changed to ‘High-Density
Designation: Residential’. The applicant has simultaneously applied for a
Comprehensive Plan Amendment via CP-2022-01 for this purpose.

Road Access: Via Highway 138 West.

Application April 4, 2022.
Received:

Community March 16, 2022 and May 4, 2022.
Meetings Held
by Applicant:

Public Notices: On May 6, 2022, signs were posted on the property and the
applicant mailed notices to 29 adjacent property owners. Public
Notices in the Henry Herald were scheduled to appear on May 4
and June 18, 2022.

Planning May 26, 2022, via Zoom. The Planning Commission
Commission unanimously recommended the approval of the requested
Meeting: rezoning with five conditions.

Council July 11, 2022, in the Council Chamber.
Meeting:

Development Regulations Relevant to Request:
• City of Stockbridge Unified Development Code, adopted on March 14, 2022.
• All other City Code sections regarding site development standards and requirements.

ANALYSIS OF REQUEST (Sec. 12.02.09.C.2):

CRITERION #1: Consistency with the Comprehensive Plan.

The proposed rezoning of the subject property from C-1, C-2, and PMU to PUD and PMU
would not be consistent with the specifications of the Comprehensive Plan since the
proposed development would be of a much higher density than is envisioned within the
property’s current land use designation of Low-Density Vertical Mixed-Use. The more

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 3 of 7

appropriate land use designation is High-Density Residential, which allows some
commercial uses in addition to residential uses. Its allowable density is 6 to 16 units per
acre, and the proposed development would comply with this range by having a gross density
of about 6.9 units per acre and a net density of 8.3 units per acre within the buildable areas
(to account for the presence of Reeves Creek, the floodplain areas, and other open space).

The merits of CP-2022-01, which is to be considered simultaneously during the Planning
Commission and City Council meetings, comprises a separate staff report.

CRITERION #2: The relation that the proposed rezoning amendment bears to the
purpose of the overall zoning scheme with due consideration given to whether or not the
proposed change will help carry out the purposes of the City of Stockbridge Zoning Code.

Section 1.4 provides the Purpose and Intent of the Stockbridge Unified Development Code,
and it identified several objectives to accomplish. Among them are the following, which the
proposed project is envisioned to accomplish:

• Promote the health, safety, aesthetics, convenience, order, prosperity, and general welfare of the
present and future residents of the City of Stockbridge;
• Secure safety from fire, flood, and other dangers;
• Provide adequate light and air;
• Facilitate the adequate provision of transportation, water, sewage collection, schools, parks, and
other public requirements;
• Encourage the most appropriate and best use of land, buildings, and other structures throughout
the City;
• Preserve natural resources.

CRITERION #3: Potential positive effects of the rezoning amendment on the character of
the proposed zoning district, a particular piece of property, neighborhood, a particular
area, or community.

The proposed mixed-use development project is anticipated to have a positive effect on the
subject property and the surrounding area. Having a mixture of land uses makes the best
use of a large site which contains sensitive environmental areas.

The commercial component would be well-suited to its planned location on Highway 138
West between the extensions of Spivey Road and Tributary Road. This would make use of
the existing traffic signal and would be compatible with other commercial uses in the vicinity.

The proposed townhome and multifamily uses would represent a good transition between
the existing commercial uses to the east and the existing single-family detached homes to the
west, along Glen Devon Road.

CRITERION #4: The physical conditions of the site relative to its capability to be
developed as requested, including topography, drainage, access, and size and shape of
the property.

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 4 of 7

The presence of an existing traffic signal on Highway 138 West across from Spivey Road
offers the developer the opportunity to provide a convenient access to the development site
by constructing the main project driveway there. This would allow for entry and exit turning
movements in both directions. The proposed secondary access across from Tributary
Parkway would not have a traffic signal, and the presence of a median within the center of
Highway 138 West would prohibit left-turning exit movements from the site.

The subject property is physically challenged due to the presence of Reeves Creek and its
surrounding floodplain areas. The land also slopes downward from west to east toward
Reeves Creek, allowing drainage. The developer plans to protect these areas by leaving them
in their natural state. The remainder of the development site is relatively level and suitable
for the proposed mixed-use development. A 50-foot-wide vegetative buffer would be
provided along the western side of the site. The applicant’s landscape architect has
explained that due to the large parking lots which the proposed apartments would require,
the apartments need to be located on the western side of the site in order to allow for
maximum drainage on the eastern side of the site.

CRITERION #5: The impact upon adjacent property owners should the request be
granted.

The proposed mixed residential development with townhomes and apartments would
represent an acceptable land use transition between the existing single-family detached
housing to the west, within the Glen Devon Subdivision, to the existing retail uses along
Highway 138 West and Mount Zion Parkway. Since the proposed apartments would
represent a much higher density than the homes within the Glen Devon Subdivision, a
vegetative buffer with a width of 50 feet would be provided along the western boundary of
the site. A fence or wall with a height of at least eight (8) feet would be desirable. In addition,
Section 4.6.5 of the UDC states that for each 50 linear feet of buffer, one canopy tree, two
understory trees, and ten screening shrubs with a mature height of at least four feet would
be required.

CRITERION #6: The potential impact of the rezoning on City infrastructure including
water and sewage system.

The applicant has obtained a letter from the Clayton County Water Authority, dated October
4, 2021. It states that a twelve (12)-inch water main is present along the north side of
Highway 138 West, adjacent to the subject property. In addition, an eighteen (18)-inch
sanitary sewer main is present along the east side of Reeves Creek, although this might need
to be extended to serve the proposed development. This may require easements and it
would be at the owner’s or developer’s expense.

CRITERION #7: The impact of the proposed amendment on adjacent thoroughfares and
pedestrian and vehicular circulation and traffic volumes.

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 5 of 7

The applicant’s submitted trip generation memorandum states that the proposed
development would generate an estimated 7,390 total trips per day. A breakdown of those
trips by peak hours was presented in Table 4 above. But a full traffic impact study has not
been done, which would make projections on the actual road and traffic impacts that the
development would have on the surrounding street network. Such a study should be
completed. It should include consultations with officials from Georgia DOT and Henry
County DOT to determine whether any road improvements or traffic signalization
adjustments need to be made along Highway 138 West.

Regarding access to the site, Section 4.5.1 of the UDC states that any improvements along
major highways are subject to Georgia DOT approval. Further, Section 16.4(J) states that
any developments which have an entrance onto a state highway must provide deceleration
lanes, and that these must meet Georgia DOT’s design requirements.

Internally, the streets would be 28 feet wide, from the back of the curb on one side of the
street to the back of the curb on the other side of the street. This would meet the
requirements of the Unified Development Code (UDC), and it would meet the specifications
of the Stockbridge Fire Marshal.

Pedestrians would be able to use the one-mile multi-use trail surrounding the site, and
sidewalks would be provided along all of the internal streets. Sidewalks must be at least ten
(10) feet wide along Highway 138 West. The Streetscape Design Standards of the UDC also
specify that along a major highway, a building frontage zone, a pedestrian travel zone, and a
fixtures/planting zone must all be provided. Internally, sidewalks must be at least eight (8)
feet wide on commercial streets and at least five (5) feet wide on residential streets.

Regarding parking, the Illustrative Rezoning Exhibit indicates that the proposed
development would have provide approximately 689 parking spaces for the 360 total
apartment units. Additional parking would be provided for the two commercial buildings,
and guest parking would be provided adjacent to the two proposed clubhouses on the
property. The townhome properties would be large enough to accommodate four parked
vehicles per unit, including two vehicles within the two-car garages and two vehicles parked
on the driveway.

CRITERION #8: The merits of the requested change in zoning relative to any other
guidelines and policies for development, which the Planning Commission and City
Council may use in furthering the objective of the comprehensive plan.

The proposed development would meet purposes of the Parkway Mixed-Use Overlay
District. In particular, it would feature a balanced mixed of retail and residential uses, where
residents could both live and shop. The retail uses would provide jobs and bring needed
services to residents of the project and within the surrounding area. The proposed
development would also help to improve public health by encouraging physical activity via
walking along the proposed one-mile multi-use trail around the subject property.

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 6 of 7

CRITERION #9: The ability of the subject land to be developed as it is presently zoned.

The applicant has requested that a portion of a smaller parcel, as well as a larger parcel, be
rezoned. The smaller parcel is zoned ‘C-1’, which allows for the development of many types
of neighborhood commercial uses. Although these uses would be allowed, they are less likely
to be developed than larger commercial uses due to this parcel’s location on a State highway,
and the lack of pedestrian access for customers who are seeking neighborhood retail
products and services. The development of such larger commercial uses would be more
realistic, and the proposed rezoning of a portion of this parcel to PUD would allow for such
action.

The larger parcel is currently zoned ‘C-2’, which allows for general commercial uses. They
could be developed on the site under the C-2 zoning, but it is likely that this would only occur
along Highway 138 West due to the large size of this parcel and the substantial site
limitations that are due to the presence of Reeves Creek and its associated floodplain areas.

The rezoning of the subject property to PUD would allow for flexibility in design and the
greater usage of the total site area than would the existing commercial zoning or the MFR
(Multiple Family Residential) district.

RECOMMENDATIONS

The Planning and Zoning Staff recommends APPROVAL WITH CONDITIONS for the
proposed rezoning of the subject property from C-1, C-2, and PMU to PUD. The
recommended ZONING CONDITIONS are listed below.

1. The project will be developed in conformance with the City of Stockbridge Unified
Development Code and all other City Code sections regarding site development
standards and requirements.

2. Regarding the Property’s Future Land Use Designation -- The approval of Case
#CP-2022-01 to change the property’s future land use designation from Low-Density
Vertical to High-Density Residential shall occur simultaneously with the approval of
Case #RZ-2022-01 for the rezoning of the property.

3. Regarding the Parcels Comprising the Development Site – If the applicant wishes
to include only a portion of the smaller parcel (Parcel #012-01003000) with the
larger parcel (Parcel #012-01002000) to form the project development site, then the
rezoning shall not be finalized until that portion of the smaller parcel is subdivided
from the remainder of the smaller parcel and combined with the larger parcel
simultaneously; and this shall not be finalized until a new plat is officially recorded
by the Henry County Super Court (Real Estate Records Division).

4. Regarding Environmental Matters – The applicant shall comply with the following:
a. Take appropriate steps for the environmental protection of Reeves Creek, the
City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Page 7 of 7

floodplain areas, and other sensitive site areas.
b. Submit an acceptable landscape plan to the Community Development Department.
c. Preserve and maintain the existing cemetery and provide adequate access to it.

5. Regarding the Issuance of Land Disturbance and Building Permits – No land
disturbance or building permit shall be issued for the subject property until the
applicant has had the new recombination plat officially recorded and has submitted
a copy of the recorded plat to the Community Development Department.

City of Stockbridge Planning and Zoning Staff
RECOMMENDATION:
APPROVAL WITH CONDITIONS

City of Stockbridge Planning Commission
RECOMMENDATION:
APPROVAL WITH CONDITIONS

City of Stockbridge Mayor and Council:
ACTION:

City of Stockbridge, GA Community Development Department (770) 389-7900 July 11, 2022
Presentation
For RZ-2022-01:
Rezoning for the
Proposed Crescent
Communities Mixed-Use
Development

Presented To:
Planning Commission – May 26, 2022
(Recommended Approval With Conditions)
City Council – July 11, 2022

By:
City of Stockbridge Community
Development Department,
Planning and Zoning Division
AERIAL PHOTO OF SUBJECT PROPERTY

LARGER PARCEL
(Parcel #012-01002000)

SMALLER PARCEL
(Parcel #012-01003000)
AERIAL PHOTO OF VICINITY ZONING

LARGER PARCEL—Zoned ‘C-2’
(Parcel #012-01002000)

SMALLER PARCEL—Zoned ‘C-1’
(Parcel #012-01003000)
CASE FACTS
PARTIES TO THE APPLICATION – Remi Rose Development, LLC, Applicant; Battle Law, P.C., Agent.

PROPERTY LOCATION – Located on Highway 138 West (Lake Spivey Parkway), across from Spivey Road.

PROPERTY IDENTITY --Contains 68.874 +/- acres in two parcels: #012-01003000 (the smaller parcel) with 3.131 +/-
acres and #012-01002000 (the larger parcel) with 65.743 +/- acres.
PROPERTY CHARACTERISTICS – Mostly vacant and wooded. Includes Reeves Creek, floodplains, and a cemetery.

PROPERTY ZONING – Smaller Parcel: C-1. Larger Parcel: C-2. Both parcels: PMU (Parkway Mixed-Use Overlay) district.

SURROUNDING LAND USES – Include Glen Devon Subdivision; Highway 138 Package Store; CVS Pharmacy; Kohl’s.

APPLICANT’S REQUEST – Rezone property from C-1 and C-2 to PUD (Planned Unit Development).

SIGN POSTING – Occurred on May 6, 2022.

COMPREHENSIVE DEVELOPMENT PLAN – Future Land Use Map shows ‘Low-Density Vertical Mixed-Use’ designation.

ZONING HISTORY – Was rezoned in 1996 as part of 178-acre tract from ‘RA’ to ‘C-2’ and ‘C-3’ (Heavy Commercial).

ZONING DISTRICT INTENTS – C-1: neighborhood commercial uses. C-2: community commercial uses. PUD: mixed-use
developments with flexible designs on environmentally-challenged properties.
PARCEL CONSIDERATIONS
1. Two Parcels -- Rezoning application includes the smaller parcel (zoned ‘C-1’ and the larger parcel
(zoned ‘C-2’).
2. Overlay District -- Both parcels are zoned ‘PMU’ (Planned Mixed-Use Overlay District); this would not
change.
3. Half of Smaller Parcel -- Applicant only wants to include about half of the smaller parcel in the develop-
ment site.
4. Required Actions -- Applicant must subdivide the smaller parcel into a western tract and an eastern
tract, then combine the western tract with the larger parcel.
5. Use of Smaller Parcel -- Western tract of smaller parcel would be used to create the main project en-
trance at the traffic light across from Spivey Road.
6. Eastern Tract -- Would remain zoned ‘C-1’ and would not be part of the development.
7. Western Tract -- Must be combined with the larger parcel to form the total development site.
8. Separate Application -- To accomplish all of this, applicant must submit a separate application to sub-
divide and combine. The UDC would allow an administrative approval, with no public hearing.
9. Contingent Rezoning -- Rezoning of the development site would not be finalized until the subdivision
and recombination actions were finalized.
10. Contingent Subdivision and Recombination Actions -- Would not occur if the rezoning is not approved.
SUBDIVISION/RECOMBINATION
EXHIBIT
PROPOSED DEVELOPMENT

PROJECT COMPONENTS – Includes 360 apartments, 102 fee simple townhomes, & 48,000 SF commercial.
SITE AND BUILDING ACCESS – Main entrance at traffic light at Spivey Road; second access across from
Tributary Parkway; internal connection between entrances.
SITE DESIGN – Includes two commercial buildings at main entrance; apartments on west side; townhomes
on east side; two pools; multi-use trail surrounding site; open space to the north; preserve creek areas.
ARCHITECTURAL DESIGN – Residential buildings would have three stories and two-car garages.

TRAFFIC IMPACTS – Trip generation study projects 7,390 total trips; 205 AM exiting & 203 PM entering.
Needs a full traffic impact study. Required on Lake Spivey Parkway: sidewalks and deceleration lanes.
Must coordinate with Georgia DOT.
ENVIRONMENTAL IMPACTS – Protection of Reeves Creek and floodplain areas. Creation of a 50-foot-wide
vegetative buffer on western side of site, adjacent to Glen Devon Subdivision.
ILLUSTRATIVE REZONING
EXHIBIT
IMAGERY REZONING EXHIBIT
ANALYSIS OF REQUEST

NINE (9) REQUIRED CRITERIA WERE ANALYZED:
1. Consistency with the Comprehensive Plan -- Not consistent. Property’s land use designation must be
changed. Applicant has applied for this change via CP-2022-01.
2. Ability to Carry out the Purpose of the Zoning Code – Would encourage appropriate development.
3. Potential Positive Effects on the Area – Good transition of land uses between commercial and SF homes.
4. Physical Suitability of the Site – Site is large. Has convenient access to via traffic signal at Spivey Road.
Reeves Creek and floodplain areas would be left in their natural states.
5. Impacts on Adjacent Property Owners – Western site border would have a 50-foot-wide vegetative
buffer adjacent to single-family residential properties in the Glen Devon Subdivision.
6. Impacts on Water and Sewer Infrastructure – Available 12-inch water main and a sewer main.
7. Impacts on Traffic and Transportation – Applicant’s trip generation study projects 7,390 total trips.
Applicant must coordinate with Georgia DOT regarding trips on Lake Spivey Parkway.
8. Merits of the Request in Relation to Other Considerations – Would meet the PMU district objectives:
provide jobs, enable live/work on site, bring needed services, and encourage physical activity.
9. Ability of the Site to be Developed as it is Currently Zoned – Unlikely for the larger parcel to be developed
totally with commercial uses due to its large size.
RECOMMENDATION – APPROVAL WITH CONDITIONS

1. Regarding Conformance with the UDC and City Code – The project will be developed in conformance with the
City of Stockbridge Unified Development Code (UDC) and all other City Code sections regarding site
development standards and requirements.

2. Regarding the Property’s Future Land Use Designation – The approval of Case #CP-2022-01 to change the
property’s future land use designation from ‘Low-Density Vertical Mixed-Use’ to ‘High-Density Residential’
shall occur simultaneously with the approval of Case #RZ-2022-01 for the rezoning of the property.

3. Regarding the Parcels Comprising the Development Site – If the applicant wishes to include only
a portion of the smaller parcel with the larger parcel, then the rezoning shall not be finalized until
that portion of the smaller parcel is subdivided from the remainder of the smaller parcel and combined with
the larger parcel simultaneously; and this shall not be finalized until a new plat is officially recorded by the
Henry County Superior Court (Real Estate Records Division).

4. Regarding Environmental Matters – The applicant shall comply with the following:
a. Protect Reeves Creek, the floodplain areas, and other sensitive site areas.
b. Submit an acceptable landscape plan.
c. Protect, maintain, and allow access to the existing small cemetery.

5. Regarding the Issuance of Land Disturbance and Building Permits -- No permits shall be issued until
the new plat is officially recorded and a copy is provided to the City.

05/02/2022
VIA: Email
RE: Crescent Communities Proposed Rezoning at Highway 138
ATT: Linda Logan (llogan@cityofstockbridge-ga.gov)

Ms. Logan:

This letter is meant to memorialize Crescent Communities’ intention to subdivide and recombine
property located off Highway 138 for the purpose of including that property with its proposed
development off Highway 138.

The property in question is a portion of property owned by Melissa Russell, bearing the parcel
number 012-01003000 (the “Subject Property”). The Subject Property is currently 3.131 acres.
Crescent Communities owns, or is under contract to purchase, property immediately adjacent to the
Subject Property which bears the parcel number 012-01002000 (the “West Henry Land Corp.
Property”), and which is currently the subject of a pending zoning application.

To satisfy the City of Stockbridge’s Universal Development Code, Crescent Communities plans to
subdivide the Subject Property according to the plan shown in Exhibit A. Exhibit A shows that the
Subject Property will first be subdivided to split +/- 1.26 acres from the Subject Property on the
portion of the Project Site Boundary that runs North to South on the Subject Property in Exhibit A.
That portion of the Subject Property will then be combined with the West Henry Land Corp.
Property.

Additionally, Crescent Communities recognizes it will not be possible to combine the Subject
Property with the West Henry Land Corp. Property until both properties bear the same zoning
designation, but rezoning the Subject Property before subdividing it will leave a non-conforming
PUD parcel. Therefore, Crescent Communities recognizes that the subdivision of the Subject
Property and the subsequent recombination with the West Henry Land Corp. Property must take
place before the rezoning.

Crescent Communities welcomes any comments from Staff.

Prepared By:

Joshua Mahoney
For Battle Law, P.C.

battlelawpc.com
N/F N/F
CE
NT
ER
LIN
Exhibit A WEST HENRY LAND CORP ET AL MANISH INC.
DB 14351/PG 317
DB 2472/PG 176
E OF
CR
E EK

DB 1494/PG 312 ID:012-01005000
ID:012-01002000
FLOODPLAIN
AREA FLOODPLAIN
2,863,746 SQ FT ZONE "AE"
(DOTTED AREA) ZONE
EXHIBIT AREA
65.743 ACRES
ZONE "X"

N/F
138 FAMILY
INVESTMENT, LLC
DB 14205/PG 131
NOT TO PROJECT SITE ID:012-01004000
SITE MAP SCALE
BOUNDARY
FRON
T SET
ORIGINAL MELISSA
BACK
RUSSEL PARCEL
(3.131 AC) BOUNDARY N/F
MELISSA RUSSEL
50' FRONT SETBACK
DB 15315/PG 142
ID:012-01003000

+/- 1.26 ACRES TO BE SUBDIVIDED
FROM MELISSA RUSSEL PARCEL
EXISTING TRAFFIC ~THEN~
LAKE SPIVEY PKWY SIGNAL COMBINED WITH THE
GA. STATE HWY 138
WEST HENRY LAND CORP ET AL
(RIGHT-OF-WAY VARIES) 0 25' 50' 100' 150' 200'

PARCEL FOR A TOTAL PROJECT
SEE PLAT REF.#2
SITE OF +/- 67 ACRES 1" = 50'

PREPARED FOR: PROVISION HOLDINGS HIGHWAY 138 SITE
SUBDIVISION/RECOMBINATION EXHIBIT 5553 PEACHTREE ROAD • SUITE 175
STOCKBRIDGE, GA ATLANTA, GA 30341
www.thomasandhutton.com
4/4/2022
This map illustrates a general plan of the development which is for discussion purposes only. Does not limit or bind the owner and is subject to change and position locations are for illustrative purposes only and are subject to an accurate survey and property description. The producer assumes no legal responsibility for the appreciation or depreciation of any premises, commercial or otherwise, by reason of their inclusion or exclusion from this map. The information contained in this map is subject to change with out notice and is for illustrative purposes only. Unit counts shown above are approximate and may change. Values were provided by outside sources and have not been verified.
PRELIMINARY ELEVATIONS
MULTIFAMILY EXTERIOR EXAMPLES

EXAMPLE UNIT INTERIORS
MULTIFAMILY UNIT INTERIORS

NOVEL Upper Westside
Atlanta, GA

PRELIMINARY ELEVATIONS
SINGLE FAMILY EXTERIOR EXAMPLES
EXAMPLE UNIT INTERIORS
SINGLE FAMILY INTERIORS
STATEMENT OF INTENT

and

Other Material Required by
City of Stockbridge Zoning Ordinance
For
A Rezoning From C-1 and C-2 to PUD and
a Future Land Use Change from
Low Density Vertical Mixed Use to High-Density Residential

of

Remi Rose Development, LLC.
c/o Battle Law, P.C.

for

+/-65.743 Acres of Land
Being 1036 Highway 138 West
Stockbridge, Georgia and
Parcel Nos. 012-01002000 and 012-01003000

Submitted for Applicant by:

Michèle L. Battle, Esq.
Battle Law, P.C.
Habersham at Northlake, Building J, Suite 100
Tucker, Georgia 300384
(404) 601-7616 Phone
(404) 745-0045 Facsimile
mlb@battlelawpc.com

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
I. LETTER OF INTENT

Remi Rose Development, LLC. (the “Applicant”) is seeking to develop on +/- 65.743 acres
of land being Tax Parcel Nos. 012-01002000 and 012-01003000 having frontage on Georgia State
Highway 138 (the “Subject Property”) with a mixture of multi-family apartments, and fee simple
townhomes. The development will include other parcels that will be used for neighborhood
commercial. The Applicant is seeking a rezoning of the Subject Property from C-1 and C-2 to PUD
and a Future Land Use Change from Low-Density Vertical Mixed Use to High-Density Residential.
This document serves as a statement of intent, analysis of the criteria under the Steinberg
Act, and contains notice of constitutional allegations as a reservation of the Applicant’s rights.

II. STEINBERG CRITERIA

1. Whether the zoning proposal will permit a use that is suitable in view of the use and
development of adjacent and nearby property;

The zoning proposal will permit a use that is suitable in view of the use and development of
adjacent and nearby property. The zoning proposal will allow fee simple townhomes,
apartments, and commercial uses. Nearby uses include single-family detached homes, a Kohl’s
Department Store, a CVS drug store, and a package store. The proposed homes would serve the
dual purpose of supporting the existing and new commercial businesse while also providing a
diversity of housing types in the area. By introducing both fee simple townhomes and
apartments, the zoning proposal would attract young professionals who seek smaller, more
sustainable, housing solutions. Therefore, the zoning proposal will permit a use that is suitable
in view of the use and development of adjacent and nearby properties.

2. Whether the zoning proposal will adversely affect the existing use or usability of adjacent or
nearby property;

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com

The zoning proposal will not adversely affect the existing use or usability of adjacent or nearby
property. Commercial uses already exist in this area. This zoning proposal creates an
opportunity to introduce different commercial uses that complement what already exists, while
also considering uses that are needed and desired by the existing community members. The
townhomes and apartments proposed would not be unsuitable in this area either. They would
serve as an appropriate transitional buffer between the single-family homes to the West and
the commercial center to the East.

3. Whether the property to be affected by the zoning proposal has a reasonable economic use as
currently zoned;

The property does currently have a reasonable economic use as currently zoned, but
commercial applicants are not interested in this site. The Subject Property is zoned C1 and C2
and has been vacant for quite some time. The Subject Property contains a creek and the
accompanying stream buffer. The stream and its buffer make the Subject Property less
desirable for a fully commercial applicant to develop this property. Commercial developers
bring a much higher level of impervious surface due to the large parking lots and buildings
needed to house their businesses. A residential development, on the other hand, is much more
able to break up impervious surfaces with yards, trees, and open space. These additions
provide much more protection to the sensitive environmental assets on the Subject Property
than a fully commercial development would. The zoning proposal provides that protection
while still providing the benefit of new commercial businesses in the area by placing the
commercial uses close to the road, far away from the stream and the accompanying buffer, and
placing the residential development behind the commercial uses to shield the stream from the
commercial uses stormwater runoff. Therefore, while the Subject Property has a reasonable
economic use, it is by no means the best use of the Subject Property.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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4. Whether the zoning proposal will result in a use which will or would cause an excessive or
burdensome use of existing streets, transportation facilities, utilities, or schools.

The zoning proposal will not result in a use which will cause excessive or burdensome use of
existing streets, transportation facilities, utilities, or schools. The Subject Property fronts on a
major Highway which is more than capable of taking on any additional trips that might be
caused by this proposed community.

5. Whether the zoning proposal is in conformity with the policy and intent of the land use plan;
and

The zoning proposal, by itself, is not in conformity with the policy and intent of the land use
plan. However, paired with the future land use change, the entire request is in conformity
with the policy and intent of the land use plan.

6. Whether there are any other existing or changing conditions affecting the use and
development of the property which give supporting grounds for either approval or
disapproval of the zoning proposal.

The Applicant is not aware of any other existing or changing conditions affecting the use and
development of the property which might give supporting grounds for either approval or
disapproval of the zoning proposal.

III. CONCLUSION

For the foregoing reasons, the Applicant hereby requests that the application for a
rezoning from C-1 and C-2 to PUD and the accompanying future land use change be approved.
The Applicant welcomes any questions and feedback from the planning staff.

IV. NOTICE OF CONSTITUTIONAL ALLEGATIONS AND PRESERVATION OF
CONTITUTIONAL RIGHTS

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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The portions of the City of Stockbridge Zoning Ordinance, facially and as applied to the Subject
Property, which restrict or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation
for such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the
Constitution of the United States and Article I, Section I, Paragraph I of the Constitution of the
State of Georgia of 1983, Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and would be in violation of the Commerce Clause, Article I, Section 8, Clause
3 of the Constitution of the United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its
land while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in
violation of the due process and equal protection rights guaranteed by the Fifth Amendment and
Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph
I and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal by the City of Stockbridge City Council to amend the land use and/or rezone the Subject
Property to the classification as requested by the Applicant would be unconstitutional and
discriminate in an arbitrary, capricious and unreasonable manner between the Applicant and
owners of similarly situated property in violation of Article I, Section I, Paragraph II of the
Constitution of the State of Georgia of 1983 and the Equal Protection Clause of the Fourteenth
Amendment to the Constitution of the United States. Any rezoning of the Property subject to
conditions which are different from the conditions requested by the Applicant, to the extent such
different conditions would have the effect of further restricting Applicant’s utilization of the
property, would also constitute an arbitrary, capricious and discriminatory act in zoning the Subject
Property to an unconstitutional classification and would likewise violate each of the provisions of
the State and Federal Constitutions set forth hereinabove.

A refusal to allow the land use amendment and/or rezoning in questions would be unjustified from
a fact-based standpoint and instead would result only from constituent opposition, which would
be an unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV of the
Georgia Constitution.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
A refusal to allow the land use amendment and/or rezoning in question would be invalid inasmuch
as it would be denied pursuant to an ordinance which is not in compliance with the Zoning
Procedures Law, O.C.G.A Section 36-66/1 et seq., due to the manner in which the Ordinance as a
whole and its map(s) have been adopted.

The existing land use designation and/or zoning classification on the Subject Property is
unconstitutional as it applies to the Subject Property. This notice is being given to comply with
the provisions of O.C.G.A. Section 36-11-1 to afford the County an opportunity to revise the
Property to a constitutional classification. If action is not taken by the County to rectify this
unconstitutional land use designation and/or zoning classification within a reasonable time, the
Applicant is hereby placing the County on notice that it may elect to file a claim in the Superior
Court of Fulton County demanding just and adequate compensation under Georgia law for the
taking of the Subject Property, diminution of value of the Subject Property, attorney’s fees and
other damages arising out of the unlawful deprivation of the Applicant’s property rights.

Michele L. Battle, Esq.
Attorney for the Applicant

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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Providing Quality Water and Quality Services to Our Community

October 4, 2021

Adam Kirk
Thomas & Hutton
5553 Peachtree Road
Suite 175
Atlanta, GA 30341

Re: Highway 138
Parcel 012-01002000
Henry County, Georgia

Mr. Kirk,

Clayton County Water Authority owns and maintains a 12-inch water main running along the north side of
Highway 138 at the above referenced property. The Authority has a treatment capacity of 42 MGD and is
currently producing an average of 23.84 MGD.

The Authority also owns and maintains an 18-inch sanitary sewer main running along the east side of
Reeves Creek east of the referenced property. Sanitary sewer may need to be extended, may require
easements and be at the owner’s expense. Wastewater generated from your development would receive
treatment at the WB Casey WRF. This facility has a design capacity of 24.0 MGD and is presently treating
11.85 MGD. The Authority does not guarantee capacity of plant or infrastructure; capacity is allocated only
when purchased.

The data contained in this letter is for informational purposes only indicating location and size. A survey,
by the above referenced property owner, may be necessary to determine connection to the Authority’s
system.

Potable water and sanitary sewer service to this property is subject to the existing and future policies of
the Clayton County Water Authority, State EPD and Federal EPA.

Sincerely,

Keith Watkins
Engineering Supervisor

www.ccwa.us | 770.961.2130 | 1600 Battle Creek Road, Morrow, GA 30260
GOVERNMENT OF THE CITY OF STOCKBRIDGE, GEORGIA

RANDY KNIGHTON CAMILLA J. MOORE
CITY MANAGER ASSISTANT CITY MANAGER
COMMUNITY DEVELOPMENT SERVICES

Greetings Potential City of Stockbridge Resident and/or Property Owner,

We thank you for taking the next steps of bringing your property into the City limits of
Stockbridge. We have attached the necessary Annexation Petitions (100% and 60%
Methods). Please complete the sections titled “Annexation Parcels” and “Applicant or
Primary Point of Contact” on both pages 3 and 4 of the enclosed documents.

City Staff will assist in the completion of the remaining sections. All original signatures
should be mailed back to the City at the following address:

Attn: Camilla J. Moore
Asst. City Manager, Development Services
4640 North Henry Blvd.
Stockbridge, GA 30336

We are excited to have you join our City of Stockbridge family! Please contact me directly
if you have questions at CommDevelopment.info@cityofstockbridge-ga.gov or 770-389-
7900.

We are looking forward to hearing from you.

All the best,

Camilla J. Moore
Asst. City Manager, Development Services

4640 N. Henry Blvd, • Stockbridge, GA 30281 • Office: 770.389.7900
CITY OF STOCKBRIDGE | ANNEXATION CHECKLIST
4640 North Henry Boulevard
Stockbridge, GA 30281
Phone: (770) 389-7900
Fax: (770) 389-7912

X NON-REFUNDABLE APPLICATION FEE - $300.00

Payment: Check or Money Order Payable to the City of Stockbridge.

☐ APPLICATION FORM
Two Original (2) Copies: Complete and signed with original signatures.

☐ PETITION FOR ANNEXATION
Two (2) Original Copies: The Annexation Petitions must be notarized and signed by the owner or
authorized applicant. (The petition for the 60% Method must clearly indicate if the applicant is an
elector or a landowner.)

☐ CONSENT OF OWNER(S)
Original: If the property owner does not sign the application and/or petition, submit a
notarized affidavit signifying the approval or consent of all owners. (An affidavit form is
attached.) Use additional affidavits, if necessary, for multiple owners.

X PLAT OF SURVEY AND/OR LEGAL DESCRIPTION
Original and One (1) copy - Submit an accurate, as-built survey showing all improvements on the
site, to scale. The survey must be completed by a registered surveyor and must be reproducible.
If a photocopy is submitted, the original seal must be visible and the survey must still be to scale.
The survey must not be more the 1 year old.

X VERIFIED LEGAL DESCRIPTION FORM
Original and One (1) Copy - Submit one original, signed copy of the verified legal description
form and 1 copy. Forms should be typed and include acreage. If the legal description does not fit
on one form, additional forms shall be used and numbered accordingly.

PLANNING INC
E E

X X X X X

SIBLEY - M ILLER

SS

SS

S URVEYING &

SS

SS

SS

SS

SS
LL
31 E

SS
LL E
34 SS
SS SS
SS SS E
SS
SS SS SS
SS
SS SS
SS SS SS
SS
SS E
SS SS SS
SS

SS

SS

SS

SURVEYORS CERTIFICATION:

GENERAL NOTES:

B15008
BOUNDARY SURVEY
19.995 ACRES

SHEET: 1 OF 1
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7/20/2022
VIA: Email (bcarter@cityofstockbridge-ga.gov)
2125 Highway 42 North
ATTN: Brecca Carter, City of Stockbridge Community Development Department

Director Carter:

On behalf of the Applicant for case number(s) AX-2022-01 pertaining to property with an
address of 2125 Highway 42 North, I hereby request that this matter be deferred from the
July 28th Planning Commission meeting to the next hearing cycle.

Prepared By:

Joshua Mahoney
For Battle Law, P.C.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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THANK YOU FOR YOUR INTEREST IN THE CITY OF STOCKBRIDGE, GEORGIA. THIS
PACKET INCLUDES THE NECESSARY DOCUMENTS THAT ARE NEEDED FOR APPLYING
FOR AN AMENDMENT TO THE STOCKBRIDGE COMPREHENSIVE PLAN.

APPLICATION REVIEW PROCESS. COMPREHENSIVE PLAN AMENDMENT APPLICATIONS
ARE FIRST REVIEWED BY THE PLANNING AND ZONING STAFF, WHO MAKE
RECOMMENDATIONS TO THE PLANNING COMMISSION. THE PLANNING COMMISSION
THEN HOLDS A PUBLIC HEARING DURING ONE OF THEIR REGULARLY-SCHEDULED
MEETINGS AND MAKES RECOMMENDATIONS TO THE MAYOR AND CITY COUNCIL.
FINALLY, THE CASE GOES TO THE STOCKBRIDGE MAYOR AND CITY COUNCIL, WHO
HOLD A PUBLIC HEARING DURING ONE OF THEIR REGULARLY-SCHEDULED MEETINGS.
THEY MAKE THE FINAL DECISION ON THE APPLICATION.

PLEASE NOTE: ALL FEES ARE NON-REFUNDABLE. THERE ARE NO EXCEPTIONS.

REQUIRED PRE-APPLICATION MEETING—BEFORE SUBMITTING YOUR APPLICATION,
PLEASE CONTACT THE PLANNING AND ZONING DIVISION OFFICE TO SCHEDULE A PRE-
APPLICATION MEETING. THIS MEETING MUST BE HELD AT LEAST ONE WEEK BEFORE
YOU SUBMIT YOUR APPLICATION.

NO PRE-APPLICATION MEETING WILL BE CONDUCTED WITHOUT AN APPOINTMENT.

FOR ASSISTANCE, YOU MAY CONTACT OUR OFFICE BETWEEN 8:00 AM AND 5:00 PM,
MONDAY THROUGH FRIDAY, AT (678) 833-3344.

ALL PUBLIC HEARINGS TAKE PLACE IN THE COUNCIL CHAMBER AT THE STOCKBRIDGE
CITY HALL AT 4640 NORTH HENRY BOULEVARD IN STOCKBRIDGE, GEORGIA,
30281, UNLESS THEY ARE HELD VIRTUALLY VIA ZOOM.

City of Stockbridge GA Community Dev. Dept. 4640 N. Henry Blvd. Stockbridge GA 30281 770/389-7900
CITY OF STOCKBRIDGE Planning and Zoning Division
Application Checklist for Requesting an Amendment to the Comprehensive Plan

APPLICANT/AGENT, PLEASE ENSURE THAT YOU HAVE SUBMITTED ALL OF THE REQUIRED ITEMS THAT ARE
LISTED BELOW. AFTER YOU SUBMIT YOUR APPLICATION , THE STAFF WILL UTILIZE THE LAST COLUMN TO
CHECK OFF EACH REQUIRED ITEM TO DETERMINE THE COMPLETENESS OF YOUR APPLICATION. PLEASE
INCLUDE THE CHECKLIST WITH YOUR APPLICATION.

ALL DOCUMENTS ARE REQUIRED IN ORDER TO ACCEPT AN APPLICATION.
REQUIRED COPIES PROCEDURE CHECK /
ITEMS INTIAL
Pre- 1 To be completed by a Staff planner during a Pre-
Application Application Meeting, at least one week before you
Review Form submit your application. /
(Meeting
Notes)
Application 1 Signed and notarized by property owner. Or, in lieu of
Form owner’s signature, applicant has signed and notarized a /
copy of a “Contract”, “Power of Attorney” or “Lease.”
Applicant 1 Required for all property owners, applicants, and agents
Disclosure who are parties to this application. The Form must be /
Form notarized.
Letter of 1 Letter stating that the owner is aware of the amendment /
Ownership being requested and owns the subject property.
Letter of 1 Must clearly state the proposed amendment to the
Intent Comprehensive Plan.
Site Plans 20 Must show minimum details: Buildings, setbacks,
( 11 x 17) buffers, road frontage, correct scale, North arrow, present
zoning classification, topographic information to show /
elevation and drainage, location and extent of required
buffers, and proposed lot layout.
Survey Plat-- 1 Of the subject property. Must be prepared and sealed
Sheet size within the last five years by a professional engineer,
must be Size landscape architect, or land surveyor who is registered in /
8-1/2” x 11” the State of Georgia. Said survey plat shall: 1) indicate
or 11” x 17”. the complete boundaries of the subject property and all
buildings and structures existing therein; 2) include a
notation as to whether or not any portion of the subject
property is within the boundaries of the 100-year
floodplain; and 3) include a notation as to the total
acreage or square footage of the subject property.

City of Stockbridge GA Community Dev. Dept. 4640 N. Henry Blvd. Stockbridge GA 30281 770/389-7900
City of Stockbridge Planning and Zoning Division
Application for an Amendment to the Comprehensive Plan
Name of Applicant S3 Capital Investments, LLC
__________________________________ Phone: 678-565-7710
_______________Date: June 1, 2022
_________________________________________________ Cell 678-565-7710
Address of Applicant: 2125 Highway 42 North #_________________
City: McDonough
________________________ State: Georgia ________ E-mail: kelsawi@sctbi.com
______Zip: 30253 ______________________________
Name of Agent____________________________________ Phone: 404-601-7616
Battle Law, P.C. ________________Date: June 1, 2022
3562 Habersham at Northlake Building J, Suite 100
Address of Agent: ______________________________________________________Cell 404-601-7616
Tucker
City: _____________________ State:Georgia
______Zip: 30084
_________ E-mail: mlb@battlelawpc.com
The property will be POSTED with a City of
THE PERSONS NAMED ABOVE AFFIRM THAT THEY ARE THE OWNER
Stockbridge Planning and Zoning Sign. The sign must
OR AGENT OF THE OWNER OF THE PROPERTY DESCRIBED BELOW
remain on the subject property for no less than fifteen
AND REQUESTS THAT THE FOLLOWING AMENDMENT TO THE
days prior to the Planning Commission and Mayor/City
COMPREHENSIVE PLAN BE GRANTED:
Council meeting(s). The applicant or property owner
FROM: Light Industrial and Low Density Vertical Mixed-Use, and Mixed Use
__________________________________________________________ shall not remove or alter the sign for any reason.
MB
_______________________________(Acknowledgement)
High Density Mixed Use
TO:_____________________________________________________________

Grandiflora Drive
Property Address: ____________________________________________________________________________

Highway 42 N and Summit View Drive
Nearest intersection to the property: ______________________________________________________________

42
Size of Tract: ___________acre(s). 31+, 31
Land Lot Number(s): _________________________. 7
District(s): _________
Property Tax Parcel Number(s):
071-01034012, 071-01034014
__________________________________________________________________________________ (Required)

Witness’ Signature Signature of Applicant

__________________________________ S3 Capital Investments, LLC
Printed Name of Witness Printed Name of Applicant

Notary Signature of Agent

Notary Seal:

(For Office Use Only)

Total Amount Paid $____________ Check #________ Credit Card # _________________________ (FEES ARE NON-REFUNDABLE)

Application checked by: _______________________________Date: _____________ _____________________________________

Pre-application meeting: _______________________________________________ Date: __________________________________

Planning Commission Decision: _______________________________________________________________________________

Mayor/City Council Decision:

Planning Director’s Signature: _________________________________________________________________ Date: __________________
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant• made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of S'toc kb~ Planning Commission or the Stockbridge City Council, who will consider the application?
Yes___ No

If Yes, the applicant and the attorney representing the applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed:

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, thi s 2{) day of {ety-4
53 Capital Investments, LLC
Applicant's Name - Printed
D \(\A c... c:~ \:z20.. ,.,,),
Signature of Applicant/Property Owner/ Agent

Applicant's Attorney, if applicable - Printed Signature of Applicant's Attorney, if applicable

Sworn to and subscribed before me this_ _,_2,_~l)~_____day of };b()Jlldld'

* Applicant means any individual or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or trust) applying for rezoning.
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant" made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of St oc kb~e Planning Commission or the Stockbridge City Council, who will consider the application?
Yes___No ~

If Y§, the applicant and the attorney representing the applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed :

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, this 2-tJ day of_ __CH::eb
_~N ~~...,.,_-~•~22
Southern Crescent Rehab & Retirement Co Inc c<;::::), ~ \ )=:.\69.W",
Applicant's Name - Printed Signature of Applicant/Property Owner/ Agent

Applicant's Attorney, if applicable - Printed Signature of Applicant's Attorney, if applicable

Sworn to and subscribed before me this_ ____,_a,._____,O~ _ _ _ _day of l='°tk,,,L~

* Applicant means any individual or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or trust) applying for rezoning.
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant• made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of Stockbridge _JU'cfnning Commission or the Stockbridge City Council, who will consider the application?
Yes___No -~--

If Yes , the applicant and the attorney representing t he applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed:

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, this ls...+ day of m1)\r\ ~ .w~L-
Michele Battle
Applicant's Name - Print Signature of Applicant/Property Owner/ Agent

Signature of Applicant' s Attorney, if applicable

Sworn to and subscribed before me this_\~~-;\-
_ _ _ _ _ day of ffi0.'1\

* Applicant means any individua l or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or t rust) applying for rezoning.
CITY OF STOCKBRIDGE I OWNER'S AUTHORIZATION
4640 North Henry Boulevard
Stockbridge, GA 30281
Phone : (770) 389-7900
Fax: (770) 389-7912

The undersigned below, or as attached, is the owner of the property that is the subject of this application. The
undersigned does duly authorize the applicant named below to act as applicant in the pursuit of a rezoning of
the property.

Name:
Southern Crescent Rehab & Retirement Co Inc

Property Address : 2125 Highway 42 North McDonough, Georgia 30253

Telephone: ( 678 ) _ _56_5_-7_7_1_0_ __ _ __ Email: kelsawi@sctbi.com

I swear that I am the owner of the property that is the subject matter of the attached application, as it is shown
in the records of Henry ~('I•o/~rgi'7 (J
Signature : t._11/i;/A{J 'f.A.- Date: 'l{ 2--2../ lL

Personally appeared before me,

Who swears the information contained in this
authorization is true and correct to the best of
his/her knowledge and belief.

Print
VICINITY MAP (NOT TO SCALE) SITE DATA
CURRENT PROPOSED CURRENT PROPOSED
BAYBERRY HILL TRACT STE AREA PARCEL ID# PROPERTY OWNER PROPOSED USE PROPOSED UNITS PROPOSED DENSITY
JURISDICTION JURISDICTION ZONING ZONING

ASSISTED LIVING, NURSING /
REHABILITATION, 7 DETACHED I.L. UNITS
SOUTHERN CRESCENT UNINCORPORATED CITY OF MU (MIXED
SU 1 20.0 AC. 071-01034012 PUD AGE-RESTRICTED, 93 ATTACHED I.L. UNITS 5 UNITS PER ACRE
MM
DRT VIE
REHAB HENRY COUNTY STOCKBRIDGE USE)
INDEPENDENT LIVING 100 TOTAL I.L. UNITS Moore Bass
SITE
W RESIDENTIAL (I.L.) Consulting, Inc.
AGE-RESTRICTED, 52 DETACHED I.L. UNITS · Civil Engineering
CITY OF CITY OF
WHITNEY LN
2 22.0 AC. 071-01034014 S3 CAPITAL INVESTMENTS, LLC O&I PUD INDEPENDENT LIVING 124 ATTACHED I.L. UNITS 8 UNITS PER ACRE · Land Surveying
STOCKBRIDGE STOCKBRIDGE
RESIDENTIAL 176 TOTAL I.L. UNITS · Development Consulting
GR
AN · Landscape Architecture
DR IFL
OR GA TOTAL 276 TOTAL I.L. UNITS 6.6 UNITS PER ACRE · Environmental Permitting
A Y
HW CA
MP
MAYGOLD ST
42 GR
OU www.moorebass.com
ND
R D TALLAHASSEE ATLANTA
25
WARBLER WAY
26 1350 Keys Ferry Court
McDonough, GA 30253
27
ATTACHED 770.914.9394
28 AGE-RESTRICTED HOMES
24
29 23 124 UNITS
22
30 21
20
31 19
18
32
17
124 16
33 15
W Y DETACHED
PK

S3 CAPITAL INVESTMENTS, LLC
123 14 AGE-RESTRICTED HOMES
34
13 O GY 52 UNITS
OL
122

SOUTHERN CRESCENT
12
35 97
H N

ERN RAI
EC
121 11
36 98 10 T
9 142

LROAD
37 120 99
TRACT 2 141
38 119 140
100 7 HE
NR

HW
6 CIT Y 139

INDEPENDENT LIVING
96 YO CO
39 118 FS UN

GIA
5 TY 138
101 95 TO
40 117 4 CK 137

OR
BR

K SOUTH
102 3 IDG
94 136

GE
E 143
116 2
41 103 DOG 135
1 144
115 93 PARK 134
42
145
104 133 42
114 146
43

NORFOL
132
92
44 105
113 147
91 CABANA 163
PICKLEBALL

PROJECT NAME
45 106 87 86 85 84 83 82 81 COURTS 162
90 88

CLIENT NAME
112 161 148
107 131
46 89
160 149 FU
111 130 R
108 TU
47 POOL 159
129 TRACT 2
110
155 EG
48 128 DO
109 168
127 TR
156 150 /W
49 167 157
80 126
73 74 75 76 77 78 79 169 151
72 125 158
50 70 71
68 69 166 152
67 176 170
51 65 66 153
64 165
62 63 171 154
52 60 61 175
58 59
57 164 SWMF
53 174 172

54 ATTACHED & DETACHED 173
AGE-RESTRICTED HOMES TRACT 1
55
100 UNITS
56 PROPOSED COMMUNITY CENTER
WITH POOL, FITNESS FACILITY, MEETING ROOMS, 100 YEAR FLOODPLAIN
100 YEAR FLOODPLAIN I DGE BUSINESS CENTER
KBR
TOC
OF S TY
CITY OUN
YC
SWMF H ENR
SWMF
10 POOL

11
9 8 7 6 1
12 5 4 3 2

13

78 79 80 81 82 83 85 86
84
14

15

16 87 88 89 90 91 92 93 94
77 76 95 96 97 98 99 100
75 74 70 NT

REVISIONS
73 72 71 69 ME
AVE
17 IN GP
IST
EX
EXISTING PAVEMENT
18
PROPOSED ACCESS ROAD (PRIVATE)
50
19
49
20 TRACT 1
48
21 60 61 62 63 64 65 66 67 68 A3501.0002-REZ
47
DATE 12-15-2021

EXISTING PAVEMENT EXISTING PAVEMENT
22 SOUTHERN CRESCENT
46 REHABILITATION
23 (NURSING / REHABILITATION
PROPOSED ASSISTED
LIVING FACILITY
CONTRACT #
BUILDING

Q:\A3501.0001\Engineering\Planning\A3501.0002-REZ.dwg, SITE-NORTH, smoore, Jun 01, 2022 - 8:13:17am
EXPANSION
59 58 57 56 55 45 DRAWN BY SDM
24 54 53 52 51
44 The Drawings, Specifications and other documents
prepared by Moore Bass Consulting, Inc. (MB) for
25 this Project are instruments of MB for use solely
43 with respect to this Project and, unless otherwise
provided, MB shall be deemed the author of these
documents and shall retain all common law,
statutory and other reserved rights, including the
26 PROPOSED ACCESS ROAD (PRIVATE) copyright.
42
27
41
1350 KEYS FERRY COURT
28 EXISTING PAVEMENT McDONOUGH, GA 30253
30 31 40 LSF #1179
32 33 34 35 36 37 38
29
39
SEAL

SHEET TITLE
GRAPHIC SCALE
100 0 50 100 200 400 CONCEPTUAL
SITE PLAN

( IN FEET )
2022.03.10
1 inch = 100 ft. SHEET

C Moore Bass Consulting 1
R[VISlONS

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TRACT 1
22.042 ACRES
071-010),,4014
Si'~!.':"00• too.II:'

CITY F'O STOCKBRIOGE
ZONED M-1 ?-'d 1.-

~ '"~~~ TRACT 2
19,995 ACRES
~~g..~ 071-01034012

HENRY COUNTY
ZONEO 01

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PROJECT NO.:
131~

DRAWN BY: TUA

100· :zoo· JOO"
SCA!.£:1"s100'

DAl'E: 2-11-2015
LEGEND LINE CALL CHART
LINE BEARING DISTANCE
WOODEN POWER POLE - - - - f:J EX. WATER METER-------- EE L1 S 3 0"04' 30" E 3 84.49'
EX. OH POWER LINES- E E
EX. WATER VALVE-------- """
LIGHT POLE - - - - - - - - - - -Q N/F
SANITARY SEWER MANHOLE----69
EX. FENCE - X - X - X - X - X S3 CAPITAL INVESTMENTS LLC
P0B = POINT OF BEGINNING SEWER CLEAN-OUT---------O DB. 13781 PG. 293
IPS = IRON PIN SET (#4 REBAR) STORM HEADWALL--------- 0 PB. 23 PG. 251
DB. = DEED BOOK 071-01034014
EX. SINGLEWING CATCH BASIN ~
PB. = PLAT BOOK ZONED M-1
PG. = PAGE EX. DOUBLEWING CATCH BASIN ~ CITY OF STOCKBRIDGE
N/F = NOW OR FORMERLY JUNCTION BOX----------- 0
EX. = EXISTING E

RCP = REINFORCED CONCRETE PIPE EX. BUILDING------- ~
CMP = CORRUGATED METAL PIPE STOCKBRIDGE CITY LIMITS SS DOUBLE 8 ' X8'
CPP = CORRUGATED PLASTIC PIPE EX. ASPHALT------- - REBAR REBAR E
BOX CULVERT
HANDICAPP PARKING = ().
EX. CONCRETE------ I -·<'·I FOUND S 89"45'27" WFOUND
EX. FIRE HYDRANT - - - - - - - • ~ 11' 133.06' E
\'o . HENRY COUNTY LIMITS SS

RESERVED FOR CLERK OF THE SUPERIOR COURT E

SS

SS

25 ' STATE WATERS BUFF E
so' WATER QUALITY BUFFER,,
SS
75' IMPERVIOUS BUFFER,, ',,

THIS PROPERTY IS SUBJECT TO ALL RIGHT
SS
OF WAYS AND EASEMENTS SHOWN OR NOT
SHOWN, RECORDED OR UNRECORDED. E

THIS SURVEY WAS PREPARED WITHOUT SS
BENEFIT OF A TITLE REPORT WHICH COULD E
REVEAL ENCUMBRANCES NOT SHOWN. ::::::,, <.:

SS
UTILITIES SHOWN ARE LOCATION VISIBLE AT E
TIME OF SURVEY. ADDITIONAL UTILITIES MAY SS
SS
SS
SS E
EXIST ABOVE OR BELOW GROUND. THE SS SS
SURVEYOR ACCEPTS NO RESPONSIBILITY @ - SS SS
SS SS
SS

SS SS
SS SS
FOR THE COMPLETENESS OF THIS DATA.
SS
SS E
OJ SS SS SS
SS
~ I N
SS

fTl
A z
Ill ::0 SS

G") 0

N/F fTl C X

MAGNOLIAS AT EAGLES

SS
LANDING PHASE 3 Q
PB. 31 PG. 70 ::;/ r X

ZONED RM
CITY OF STOCKBRIDGE _ _ -i r 3::
f;i
f;i

N/ F
MAGNOLIAS AT EAGLES
LANDING PHASE 1
PB. 30 PG. 1 1
PIN# 071 G0 10570 00
ZONED RM
CITY OF STOCKBRIDGE

SURVEY ORDERED BY: KHALED EL-SAWI
FIELDWORK COMPLETED ON: 4-28-2021
A SEARCH WAS MADE FOR NGS MONUMENTS
AND NONE WERE FOUND WITHIN 500' OF SITE.
1-7 ® r
@ N/F
MAGNOLIAS AT EAGLES

I I LANDING PHASE 1
PB. 30 PG. 11
ZONED RM
CITY OF STOCKBRIDGE
SURVEYORS CERTIFICATION:
THE FIELD DATA UPON WHICH THIS PLAT IS BASED HAS A CLOSURE
PRECISION OF ONE FOOT IN 47,985 FEET AND AN ANGULAR
This plat is a retracement of an existing parcel or parcels of land and does not ERROR OF 0.01" PER ANGLE POINT AND WAS ADJUSTED
subdivide or create a new parcel or make any changes to any real property boundaries.
USING THE COM PASS RULE.
The recording information of the documents, maps, plats, or other instruments which
THIS PLAT HAS BEEN CALCULATED FOR CLOSURE AND WAS FOUND
created the parcel or parcels are stated hereon. RECORDATION OF THIS PLAT DOES NOT
TO BE ACCURATE WITHIN ONE FOOT IN 100,000 FEET. GENERAL NOTES:
IMPLY APPROVAL OF ANY LOCAL JURISDICTION, AVAILABILITY OF PERMITS, COMPLIANCE WITH
LOCAL REGULATIONS OR REQUIREMENTS, OR SUITABILITY FOR ANY USE OR PURPOSE OF EQUIPMENT USED: TOPCON GTS-313. AREA: 19.995 ACRES
THE LAND. Furthermore, the undersigned land surveyor certifies that this plat complies PARCEL: 0 7 1-0103 40 12
with the minimum technical standards for property surveys in Georgia as set forth in AS PER OFFICIAL FLOOD INSURANCE MAPS BY ZONED 01
the rules and regulations of the Georgia Board of Registration for Professional THE F.E.M.A., A PORTION OF THIS PROPERTY IS MINIMUM LOT AREA= 10,000 SQ.FT. (COUNTY WATER & SEWER)
Engineers and Land Surveyors and as set forth in O.C.G.A. Section 15-6-67. LOCATED IN A FLOOD HAZARD AREA ( ZONE A) MINIMUM LOT WIDTH=1 2 5'
AS PER COMMUNITY - PANEL NUMBER 13151C0156D FRONT SETBACK- - - - so· PROJECT #: B15 008
DATED: OCTOBER 6, 2016 REAR SETBACK - - - - 20 ' BOUNDARY SURVEY
SIDE SETBACK: - - - - 15'
19.995 ACRES
SEWER AS PER HCWA.
WATER AS PER HCWA
SURVEYOR'S CERTIFICATION: DRAWN BY: TLM
I HEREBY CERTIFY THAT THIS PLAT IS TRUE AND CORRECT AND WAS 300'
PREPARED FROM AN ACTUAL SURVEY OF THE PROPERTY MADE ON SCALE: 1 " = 1 oo·
THE GROUND BY ME OR UNDER MY SUPERVISION, AND THAT THE ! DATE: 04/ 29/ 202 1
MONUMENTS REFERENCED HEREON, EXIST AND THEIR SIZES, GRAPHIC SCALE = FEET
LOCATIONS AND MATERIALS ARE CORRECTLY SHOWN.
SHEET: 1 OF 1
RECEP/i::fJ 1:~ OFF /C:
BK: 13781 P6: 293-299
Filed and Recorded Oct-23-2014 os:s1:45AM
~;E:IH r' CCIJ HTY DOCt: D2014-023643
CLERK OF SUPE:rl !0R CDtJRT Real Estate Transfer Tox Poid $110 oo
0752014007392 '
201~ OCT 22 PM I: 30 BARBARA A, HARRISON
CLERK OF SUPERIOR COURT Henry County GA,

Return to:
LANE & KARLO, LLP
1827 Powers Ferry Road
Building Five
Atlanta, Georgia 30339

File No: LK144911
Auction #JOA30-7102

LIMITED WARRANTY DEED

STATE OF GEORGIA

COUNTY OF COBB

THIS INDENTURE, made and entered into this 16th day of October, in the year two
thousand fourteen, by and between

HARVEST POINT UNITED METHODIST CHURCH, INC.

of the County of Henry, and State of Georgia, as party or parties of the first part, hereinafter
called Grantor, and

S3 CAPITAL INVESTMENTS, LLC

as party or parties of the second part, hereinafter called Grantee (the words "Grantor'' and
"Grantee" to include their respective heirs, successors and assigns where the context requires
or permits.)

WITNESSETH that: Granter, for and in consideration of the sum of TEN AND NO/100
($10.00) DOLLARS in hand paid at and before the sealing and delivery of these presents, the
receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, conveyed and
confirmed, and by these presents does grant, bargain, sell, convey and confirm unto the said
Grantee, the following described property, to-wit:

https://search.gsccca.org/Imaging/HTML5Viewer.aspx?id=65283003&key1=13781&key2=293&county=75&countyname=HENRY&userid=251358&app… 1/4
BK: 13781 PG: 294

All those tracts or parcels of land lying and being in Land Lots 31, 32 and 33, 7th District, Henry
County, Georgia, and being more particularly described In Exhibit A, attached hereto and made a
part hereof.

This conveyance is made and authorized in accordance with and pursuant to The Book of
Discipline of the United Methodist Church (2012), as set forth and confirmed in and by that
certain Certification and Consent, attached hereto and made a part hereof.

TO HAVE AND TO HOLD the said tract or parcel of land, with all and singular the rights,
members and appurtenances thereof, to the same being, belonging, or in anywise appertaining,
to the only proper use, benefit and behoof of the said Grantee forever in FEE SIMPLE.

AND THE SAID Grantor will warrant and forever defend the right and title to the above
described property unto the said Grantee against the claims of all persons claiming by, through
or under Grantor herein .

IN WITNESS WHEREOF, the Granter has signed and sealed this deed as of the day and
year above written.

Signed, sealed and delivere_d in the HARVEST POINT UNITED METHODIST
presence of: CHURCH, INC.
~-1Ml,/.~r&'-P(.~~-~~L)
ames David McMemmen, Chairman
(President)

By~~~EAL)
Patrick Michael O'Neill, Vice-Chairman
1,1N1 1tt;1
(Vice-President)
My Commission Expires
October 2, 201 ll

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BK: 13781 PG: 295

EXHIBIT A

TRACT I: All that tract or parcel of land lying and being in Land Lots 31, 32 and 33 of the 7th
District of Henry County, Georgia, and being 14.I 69 acres designated as Tract I on a plat of survey
prepared for Davis Development, Inc., prepared by Carlton Rakestraw, Jr. of Carlton Rakestraw &
Associates, Ga. R.L.S. #2236, dated July 11, 2003, and last revised September 3, 2003, whicli. said
plat of survey is incorporated herein and by reference thereto being more particularly described as
follows:
TO FIND THE 'ffiUE POINT OF BEGINNING, commence at an iron pin set on the Southwestern
right-of•way line of S.R. 42/U.S. 23 (801 R/W), said iron p~ ~ ;~t.St ~ ~ y as
measured along said right~f-way line from its intersection with~ ~ rig1¢"6f~y lit,ie of,
Tunis Drive; thence leaving said rigbt~f-way line South 59' degn,¢$ S(i :minutes S4 sooonds West
447.09 feet to a ½" R.R. found; thence proceeding South 30 degrees 02 minutes 01 second East
100.14 feet to an iron pin set; thence proceeding South 59 degrees SS minutes 51 seconds West
1l'.3.17 feet to an iron pin set~ thence proceeding North 30. degrees 04 minutes 09 seconds West
138.00 feet to a½"' R.R. found; thence proceeding South 59 degrees 55 minutes Sl seconds West
320.47 feet to a½" R.R. found at the TRUE POINT OF BEGINNING; thence proceeding from said
true point of beginning South 23 degrees 24 minutes 14 seconds West 71.99 feet to a½" R.R.
found; thence proceeding South 71 degrees 56 minutes 43 seconds West 150.56 feet to a ½" R.R.
found; thence proceeding North 65 degrees 57 minutes 01 second West 115.18 feet to aw• R.R.
found; thence proceeding South 88 degn,es 21 minutes 41 seconds West 280.93 feet to a½" R.R.
found; thaice procemg South 78 dearec,s 36 minutes 17 seconds West 3U.03 feet to.a ½" R.R.
found; ·thence proceeding South 38 degrees·S8 minutes 41 aeconds Wm 549.45 feet to a ½" R.R.
found on the Bastem right-of-way line of Southern Railway (1 SO' R/W); thence proceeding along
the Eastern right-of-way line of Southern Railway North 09 degrees 06 minutes 42 seconds Bast
1.345.95 feet to an iron pin set; the.nee leaving the Eastern right-of.way line of Southern Railway
South S4 degrees 14 minutes 16 seconds East 932.52 feet to a ½" R.R. found; the.nee proceeding
South 47 degrees 05 minutes 54 seconds East 325.48 feet to a ½" R.R. found at the TRUE POINT
OF BEGINNING. ~

TRACT 11: All that tract or parcel of land lying and being in Land Lot 31 of the 7th District of
Henry County, Georgia, and being 7.841 acres designated as Tract Ilona plat of survey prepared
for Davis Development, Inc., prepared by Carlton Rakestraw, Jr. of Carlton Rakestraw &
Associates, Ga. R.L.S. #2236, dated July 11, 2003, and last revised September 3, 2003, which said
plat of survey is incorporated herein and by reference thereto being more particularly described as
follows:

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STATEMENT OF INTENT

and

Other Material Required by
City of Stockbridge Zoning Ordinance

For

Annexation, Rezoning, and Future Land Use Map Amendment

of

S3 Capital Investments, LLC
c/o Battle Law, P.C.

for

19.995 +/- Acres located at PIN #071-01034012, 071-01034014
Highway 42 and Summit View Drive

Submitted for Applicant by:

Michèle L. Battle, Esq.
Battle Law, P.C.
Habersham at Northlake, Building J, Suite 100
Tucker, Georgia 30084
(404) 601-7616 Phone
(404) 745-0045 Facsimile
mlb@battlelawpc.com

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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I. LETTER OF INTENT

S3 Capital Investments, LLC (the “Applicant”) is requesting annexation into the Incorporated
City of Stockbridge for the rezoning of 19.995 acres of land, which is further described as parcel
071-01034012. The subject property is currently developed under the unincorporated Henry County
Office and Institutional and Mixed-Use zoning districts. The applicant is requesting to be rezoned
from OI, LI and MU to PUD a companion Future Land Use Map Amendment request to change the
land use designation from Light Industrial to High Density Residential.

The subject property will be adjacent to the Southern Crescent Rehabilitation Center, which is
zoned Mixed Use. S3 Capital Investments’ proposal includes 52 detached housing units and 124
attached units for an age-restricted independent living community. The applicant is requesting the
petition of zoning and other applicable zoning actions to obtain approval and acceptance of the
annexation of both parcels of land which will include a total of 276 total units, which 100 of the
units will be provided as part of the South Crescent tract that is designated for assisted living,
nursing and rehabilitation.

CURRENT PROPOSED CURRENT PROPOSED
STE AREA PARCEL ID# PROPERTY OWNER PROPOSED USE PROPOSED UNITS
JURISDICTION JURISDICTION ZONING ZONING

ASSISTED LIVING, NURSING /
REHABILITATION, 7 DETACHED I.L. UNITS
SOUTHERN CRESCENT UNINCORPORATED CITY OF MU (MIXED
20.0 AC. 071-01034012 PUD AGE-RESTRICTED, 93 ATTACHED I.L. UNITS
REHAB HENRY COUNTY STOCKBRIDGE USE)
INDEPENDENT LIVING 100 TOTAL IL UNITS
RESIDENTIAL (IL )

AGE-RESTRICTED, 52 DETACHED IL UNITS
CITY OF CITY OF
220 AC. 071-01034014 S3 CAPITAL INVESTMENTS, LLC O&I PUD INDEPENDENT LIVING 124 ATTACHED 1.L. UNITS
STOCKBRIDGE STOCKBRIDGE
RESIDENTIAL 176 TOTAL I.L. UNITS
TOTAL 276 TOTAL IL UNITS

The applicant currently has a list of conditions for the proposed development that is being revised
for the transition into the City of Stockbridge. This document is currently being drafted and will be
submitted as an attachment to this application.

This document is submitted as a Statement of Intent with regard to this Application, preservation
of the Applicant’s constitutional rights, and an application of the criteria provided in the Steinberg
3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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Act to provide a rigorous analysis of the proposed rezoning and land use amendment. A surveyed
plat and conceptual site plan of the Subject Property has been filed contemporaneously with the
Application, along with other required materials.

II. REVIEW CRITERIA FOR JUSTIFICATION

A. Whether the zoning proposal will permit a use that is suitable in view of the use
and development of adjacent and nearby property The zoning proposal will permit
a use that is suitable in view of the use and development of the adjacent and
nearby property.

The Subject Property is abutted by a residential neighborhood to the south. There
are commercial-zoned parcels adjacent east and north of the property. The
Southern Crescent site is currently developed and the adjacent tract, which is
referenced as tract 2 is currently undeveloped with heavy tree coverage throughout
the parcel. The proposed use appears to be suitable in view of the surrounding
properties as a residential addition to the Highway 42 corridor.

B. Whether the zoning proposal will adversely affect the existing use or usability of
adjacent or nearby property The land use amendment and zoning proposal will
not adversely affect the existing use or usability of adjacent or nearby property.

The proposed land use amendment and zoning proposal will allow the Applicant to
improve upon the area surrounding the Subject Property by bringing high-quality
architectural design, road access through the Subject Property, jobs, and senior
services that are in high demand according to the regional market.

C. Whether the property will be affected by the zoning proposal has a reasonable
economic use as currently zoned.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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The Subject Property does have a reasonable economic use as zoned. However, the
land-use amendment and zoning proposal will not change this fact. There is an
annexation request which will allow this development to be added to the City of
Stockbridge. We believe that this project would best benefit from the regulations
established within the City of Stockbridge Zoning Ordinance.

D. Whether the zoning proposal will result in a use that will or could cause excessive
or burdensome use of existing streets, transportation facilities, utilities or schools.

The land use amendment and zoning proposal will not result in a use which will or
could cause excessive or burdensome use of existing streets, transportation
facilities, utilities or schools.

E. Whether the zoning proposal is in conformity with the policy and intent of the
land-use plan. The land use amendment and zoning proposal is in conformity with
the policy and intent of the land-use plan.

The zoning proposal is appropriate for the simultaneous land use amendment
because the assigned land use designation is not compatible as industrial land use.
The proposed site will be residential with a low-density yield. The requested change
appears to be more conforming with the area given that there are existing
residential land uses adjacent to the subject property.

F. Whether there are other existing or changing conditions affecting the use and
development of the property which give supporting grounds for either approval or
disapproval of the zoning proposal.
The Applicant is aware of the conditions that were assigned by Henry County’s staff.
The applicant intends to carry some of the conditions with some alterations in the

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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language that will best suit the development regulations and policies of the City of
Stockbridge.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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III. NOTICE OF CONSTITUTIONAL ALLEGATIONS AND PRESERVATION OF APPLICANT’S
CONSTITUTIONAL RIGHTS

The portions of the City of Stockbridge Ordinance, facially and as applied to the Subject
Property, which restricts or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation for
such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the Constitution of
the United States and Article I, Section I, Paragraph I of the Constitution of the State of Georgia of
1983, Article I, Section III, Paragraph I of the Constitution of the State of Georgia of 1983, and would
be in violation of the Commerce Clause, Article I, Section 8, Clause 3 of the Constitution of the
United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its land
while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in
violation of the due process and equal protection rights guaranteed by the Fifth Amendment and

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph I
and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal by the City Council/ Commission to amend the land use and/or rezone the Subject
Property to the classification as requested by the Applicant would be unconstitutional and
discriminate in an arbitrary, capricious, and unreasonable manner between the Applicant and
owners of similarly situated property in violation of Article I, Section I, Paragraph II of the
Constitution of the State of Georgia of 1983 and the Equal Protection Clause of the Fourteenth
Amendment to the Constitution of the United States. Any rezoning of the Property subject to
conditions which are different from the conditions requested by the Applicant to the extent such
different conditions would have the effect of further restricting the Applicant’s utilization of the
property, would also constitute an arbitrary, capricious and discriminatory act in zoning the Subject
Property to an unconstitutional classification and would likewise violate each of the provisions of
the State and Federal Constitutions set forth herein above.

A refusal to allow the land use amendment and/or rezoning in questions would be
unjustified from a fact-based standpoint and instead would result only from constituent opposition,
which would be an unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV
of the Georgia Constitution.

A refusal to allow the land use amendment and/or rezoning in question would be invalid
inasmuch as it would be denied pursuant to an ordinance which is not in compliance with the
Zoning Procedures Law, O.C.G.A Section 36-66/1 et seq., due to the manner in which the Ordinance
as a whole and its map(s) have been adopted. The existing land use designation and/or zoning
classification on the Subject Property is unconstitutional as it applies to the Subject Property.

This notice is being given to comply with the provisions of O.C.G.A. Section 36-11-1 to
afford the City an opportunity to revise the Property to a constitutional classification. If action is not

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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taken by the City to rectify this unconstitutional land use designation and/or zoning classification
within a reasonable time, the Applicant is hereby placing the City on notice that it may elect to file a
claim in the Superior Court of Henry County demanding just and adequate compensation under
Georgia law for the taking of the Subject Property, diminution of value of the Subject Property,
attorney’s fees and other damages arising out of the unlawful deprivation of the Applicant’s
property rights.

The portions of the City of Stockbridge Ordinance, facially and as applied to the Subject
Property, which restricts or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation for
such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the Constitution of
the United States and Article I, Section I, Paragraph I of the Constitution of the State of Georgia of
1983, Article I, Section III, Paragraph I of the Constitution of the State of Georgia of 1983, and would
be in violation of the Commerce Clause, Article I, Section 8, Clause 3 of the Constitution of the
United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its land
while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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violation of the due process and equal protection rights guaranteed by the Fifth Amendment and
Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph I
and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal to allow the special land use permit in question would be unjustified from a fact-
based standpoint and instead would result only from constituent opposition, which would be an
unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV of the Georgia
Constitution

IV. Conclusion

Thank you for your consideration for this project. The applicant is more than willing to provide
any additional documents and supporting details. For the foregoing reasons, the Applicant
respectfully requests that the simultaneous Annexation, Land Use Amendment, and Rezoning
application at issue be approved. The Applicant also invites and welcomes any comments from Staff
or other officials of the City of Stockbridge so that such recommendations or input might be
incorporated as conditions of approval of this Application.

This 1st day of June 2022.

Respectfully submitted,

Michele L. Battle, Esq. Attorney for the Applicant

c/o Tyler McSwain, Senior Urban Planner

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
battlelawpc.com
I• ➔ i =:•-

I• ➔ i =:•-

Rezoning Application
City of Stockbridge, Georgia

THANK YOU FOR YOUR INTEREST IN THE CITY OF STOCKBRIDGE, GEORGIA. THIS
PACKET INCLUDES THE NECESSARY DOCUMENTS THAT ARE NEEDED FOR REZONING
APPLICATIONS TO BE HEARD BY THE CITY OF STOCKBRIDGE PLANNING COMMISSION.

PLEASE NOTE: ALL FEES ARE NON-REFUNDABLE. THERE ARE NO EXCEPTIONS.

ALL APPLICANTS ARE REQUIRED TO SCHEDULE AND ATTEND A PRE-APPLICATION
MEETING WITH THE CITY OF STOCKBRIDGE PLANNING AND ZONING DIVISION OF THE
COMMUNITY DEVELOPMENT DEPARTMENT. PLEASE CALL THE OFFICE AT (770) 389-7900
TO SCHEDULE AN APPOINTMENT.

No PRE-APPLICATION MEETING WILL BE CONDUCTED WITHOUT AN APPOINTMENT.

SHOULD YOU NEED FURTHER ASSISTANCE, PLEASE FEEL FREE TO CONTACT THE
PLANNING AND ZONING DIVISION OFFICE BETWEEN 8:00 AM AND 5 :00 PM,
MONDAY THROUGH FRIDAY,
AT (770) 389-7900.

MEETING LOCATIONS-ALL PLANNING COMMISSION MEETINGS WILL BE HELD
VIRTUALLY (BY ZOOM) UNTIL FURTHER NOTICE.

[Form revised on 1/ l 9 /22.]
City of Stockbridge Community Development Department--4602 North Henry Blvd .; Stockbridge, GA 30281 770-389-7900
City of Stockbridge Planning and Zoning Division
Community Development Department

REZONING APPLICATION CHECKLIST

PLEASE COMPLETE THIS FORM WHEN ACCEPTING ALL REZONING APPLICATIONS.
ATTACH THE CHECKLIST TO THE APPLICATION AND SIGN.

ALL DOCUMENTS ARE REQUIRED IN ORDER TO ACCEPT APPLICATION.

REQUIRED COPIES PROCEDURE CHECK/INTIAL
ITEMS
Pre-Application 1 Must be obtained from a current planner, prior to submitting
Review Form your application. (by appointment only) /
(Meeting Notes)
Application 1 1. Signed and notarized by owner. Original signature
Form 2. In lieu of owner's signature, applicant has signed and
notarized a copy of a "Contract", "Power of Attorney" or /
"Lease."
Applicant 1 Required for all property owners, applicants, and agents filed
Disclosure with an application, and must be notarized. /
Form
Letter of 01 Letter stating that the owner is aware of the rezoning request
Ownership and owns the property in question.
Letter oflntent 1 Must clearly state the proposed use and development intent. /
Site Plans I Must show minimum details: Buildings, setbacks, buffers,
(24 X 36) road frontage, correct scale, north arrow, present zoning /
and classification, topographic information to show elevation and
(llx17) 10 drainage, location and extent of required buffers, and the
proposed lot layout.
Survey Plat 1 Subject Property, prepared and sealed within the last five years
(8 ½ X 11) by a professional engineer, landscape architect, or land
Or surveyor who is registered in the State of Georgia. Said survey
(11 X 17) plat shall: 1) indicate the complete boundaries of the subject
property and all buildings and structures existing therein; 2)
Include a notation as to whether or not any portion of the
subject property is within the boundaries of the 100-year
floodplain; and 3) include a notation as to the total acreage or
square footage of the subject property.
Water and 1 This letter must accompany the application at the time of
sewer submittal. It should state that water and sewer are
availability available to serve the property, or such services can be
letter extended to the site. Please obtain the letter from the /
appropriate office which serves the property, such as
Henry County Water Authority, City of Stockbridge
Public Works Department, or a Clayton County office.
Form from the 1 This letter must accompany the application at the time of
Health submittal (Only needed ifproperty is not on sewer).
Department /

City of Stockbridge Community Development Department--4602 North Henry Blvd .; Stockbridge, GA 30281 770-389-7900
City of Stockbrid2e Plannin2 and Zonine Div'sion
Rezoning Application
Name of Applicam S3 Capital Investments, LLC Phone: 678-565-7710
November 10, 2021 Date:
Address Applicant: 2125 Highway 42 North Fax______Ccl /1 678-565-7710

City: McDonough State: Georgia Zip: 30253 E-mai l: kelsawi@sctbi.com
NameofAgenl BattleLaw, P .C. Phone: 404-601-761 6 Date: Novemberl0,2021
3562 Haber sham at Nor thla ke Building J, Suite 100
Address Agent: Fax.________Cell # 404-60 1-76 16

City: Tucker State: G eorgia Zip:_3_ 0_0____
84 E-mail; ml b@battlelawpc.com

THE APPLICANT NAMED ABOVE AFFIRMS THAT HE OR SHE IS THE OWNER, OR AGENT OF THE OWNER, OF THE PROPERTY
DESCRIBED BELOW, AND IS REQUESTING A REZONING O.F THE PROPERTY.
The property will be POSTF.D with a City of
Rezoning being requested_from 01, LI and MU to PUD for p p Stockbridge rezoning sign. The sign must remain on the
an age-res tricted resi denti al development subject property for no less than fifteen day, prior to
either Planning Commission or City Council mccling(s).
The applicant or property owner shall not remove or
alter th.e sign for any reuon. MB Acknowledgement

Address of Proper ty: _G_r_a_n _d _ifl_o_ra_D_r_iv _ ________

Nearest intersection to the property: Highway 42 N and Summit View Drive
(Street Address)
Size ofTract:_4_2
____ acre(s), LandLot Number(s):_3_1_+_,_3___
1 ______ _, Distric t(s): _________ _

Property Tax Pare ): 071�01034012, 071 01034014 (Required)

Wi!Jless'
- -- Signature >
- - - - - - - - - - - - - - - - · ,gnnn11cu1 l\ppu ani
;;;====;.�,µ...""""--'------<,-..J...5--C,,.,,,""--'=C"-'-'---------
S3 .:apital Investments, LLC
Printed Nome or Witness oO, OO><O�

!tl11no1wc nl l\gi!nt

Total Amount Paid. llfUNH' ash__ Check #___Received by:_____(FEES ARE NON-REFUNDABLE)

Application checked by:_ ______Date:. ______,MapNumber(s): ________________ _

Pre-application meeting:_____________________Date: ______________ _

Planning Commission Decision:

City Council Decision:----------- ------------ ---------------

Community DevelopmentDirector's Signature:_____________Date:_________ _____ _
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant• made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of S'toc kb~ Planning Commission or the Stockbridge City Council, who will consider the application?
Yes___ No

If Yes, the applicant and the attorney representing the applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed:

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, thi s 2{) day of {ety-4
53 Capital Investments, LLC
Applicant's Name - Printed
D \(\A c... c:~ \:z20.. ,.,,),
Signature of Applicant/Property Owner/ Agent

Applicant's Attorney, if applicable - Printed Signature of Applicant's Attorney, if applicable

Sworn to and subscribed before me this_ _,_2,_~l)~_____day of };b()Jlldld'

* Applicant means any individual or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or trust) applying for rezoning.
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant" made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of St oc kb~e Planning Commission or the Stockbridge City Council, who will consider the application?
Yes___No ~

If Y§, the applicant and the attorney representing the applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed :

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, this 2-tJ day of_ __CH::eb
_~N ~~...,.,_-~•~22
Southern Crescent Rehab & Retirement Co Inc c<;::::), ~ \ )=:.\69.W",
Applicant's Name - Printed Signature of Applicant/Property Owner/ Agent

Applicant's Attorney, if applicable - Printed Signature of Applicant's Attorney, if applicable

Sworn to and subscribed before me this_ ____,_a,._____,O~ _ _ _ _day of l='°tk,,,L~

* Applicant means any individual or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or trust) applying for rezoning.
Applicant Campaign Disclosure Form
(Must be completed by the applicant, the property owner, and the agent. Use as many forms as needed.)

Has the applicant• made, within two (2) years immediately preceding the filing of this application for rezoning, campaign
contributions aggregating $250 or more or made gifts having in the aggregate a value of $250 or more to a member of
the City of Stockbridge _JU'cfnning Commission or the Stockbridge City Council, who will consider the application?
Yes___No -~--

If Yes , the applicant and the attorney representing t he applicant must file the following information with the
Henry County Board of Commissioners within ten (10) days after this application is first filed:

Name of Planning Description of Gift $250 or greater given
Commissioner or City Dollar amount of to Planning Commissioner or City
Council Member Campaign Contribution Council Member

We certify that the foregoing information is true and correct, this ls...+ day of m1)\r\ ~ .w~L-
Michele Battle
Applicant's Name - Print Signature of Applicant/Property Owner/ Agent

Signature of Applicant' s Attorney, if applicable

Sworn to and subscribed before me this_\~~-;\-
_ _ _ _ _ day of ffi0.'1\

* Applicant means any individua l or business entity (corporation, partnership, limited partnership, firm enterprise,
franchise, association, or t rust) applying for rezoning.
CITY OF STOCKBRIDGE I OWNER'S AUTHORIZATION
4640 North Henry Boulevard
Stockbridge, GA 30281
Phone : (770) 389-7900
Fax: (770) 389-7912

The undersigned below, or as attached, is the owner of the property that is the subject of this application. The
undersigned does duly authorize the applicant named below to act as applicant in the pursuit of a rezoning of
the property.

Name:
Southern Crescent Rehab & Retirement Co Inc

Property Address : 2125 Highway 42 North McDonough, Georgia 30253

Telephone: ( 678 ) _ _56_5_-7_7_1_0_ __ _ __ Email: kelsawi@sctbi.com

I swear that I am the owner of the property that is the subject matter of the attached application, as it is shown
in the records of Henry ~('I•o/~rgi'7 (J
Signature : t._11/i;/A{J 'f.A.- Date: 'l{ 2--2../ lL

Personally appeared before me,

Who swears the information contained in this
authorization is true and correct to the best of
his/her knowledge and belief.

Print
TobeAnnexJAU
VICINITY MAP (NOT TO SCALE) SITE DATA
CURRENT PROPOSED CURRENT PROPOSED
BAYBERRY HILL TRACT STE AREA PARCEL ID# PROPERTY OWNER PROPOSED USE PROPOSED UNITS PROPOSED DENSITY
JURISDICTION JURISDICTION ZONING ZONING

ASSISTED LIVING, NURSING /
REHABILITATION, 7 DETACHED I.L. UNITS
SOUTHERN CRESCENT UNINCORPORATED CITY OF MU (MIXED
SU 1 20.0 AC. 071-01034012 PUD AGE-RESTRICTED, 93 ATTACHED I.L. UNITS 5 UNITS PER ACRE
MM
DRT VIE
REHAB HENRY COUNTY STOCKBRIDGE USE)
INDEPENDENT LIVING 100 TOTAL I.L. UNITS Moore Bass
SITE
W RESIDENTIAL (I.L.) Consulting, Inc.
AGE-RESTRICTED, 52 DETACHED I.L. UNITS · Civil Engineering
CITY OF CITY OF
WHITNEY LN
2 22.0 AC. 071-01034014 S3 CAPITAL INVESTMENTS, LLC O&I PUD INDEPENDENT LIVING 124 ATTACHED I.L. UNITS 8 UNITS PER ACRE · Land Surveying
STOCKBRIDGE STOCKBRIDGE
RESIDENTIAL 176 TOTAL I.L. UNITS · Development Consulting
GR
AN · Landscape Architecture
DR IFL
OR GA TOTAL 276 TOTAL I.L. UNITS 6.6 UNITS PER ACRE · Environmental Permitting
A Y
HW CA
MP
MAYGOLD ST
42 GR
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ND
R D TALLAHASSEE ATLANTA
25
WARBLER WAY
26 1350 Keys Ferry Court
McDonough, GA 30253
27
ATTACHED 770.914.9394
28 AGE-RESTRICTED HOMES
24
29 23 124 UNITS
22
30 21
20
31 19
18
32
17
124 16
33 15
W Y DETACHED
PK

S3 CAPITAL INVESTMENTS, LLC
123 14 AGE-RESTRICTED HOMES
34
13 O GY 52 UNITS
OL
122

SOUTHERN CRESCENT
12
35 97
H N

ERN RAI
EC
121 11
36 98 10 T
9 142

LROAD
37 120 99
TRACT 2 141
38 119 140
100 7 HE
NR

HW
6 CIT Y 139

INDEPENDENT LIVING
96 YO CO
39 118 FS UN

GIA
5 TY 138
101 95 TO
40 117 4 CK 137

OR
BR

K SOUTH
102 3 IDG
94 136

GE
E 143
116 2
41 103 DOG 135
1 144
115 93 PARK 134
42
145
104 133 42
114 146
43

NORFOL
132
92
44 105
113 147
91 CABANA 163
PICKLEBALL

PROJECT NAME
45 106 87 86 85 84 83 82 81 COURTS 162
90 88

CLIENT NAME
112 161 148
107 131
46 89
160 149 FU
111 130 R
108 TU
47 POOL 159
129 TRACT 2
110
155 EG
48 128 DO
109 168
127 TR
156 150 /W
49 167 157
80 126
73 74 75 76 77 78 79 169 151
72 125 158
50 70 71
68 69 166 152
67 176 170
51 65 66 153
64 165
62 63 171 154
52 60 61 175
58 59
57 164 SWMF
53 174 172

54 ATTACHED & DETACHED 173
AGE-RESTRICTED HOMES TRACT 1
55
100 UNITS
56 PROPOSED COMMUNITY CENTER
WITH POOL, FITNESS FACILITY, MEETING ROOMS, 100 YEAR FLOODPLAIN
100 YEAR FLOODPLAIN I DGE BUSINESS CENTER
KBR
TOC
OF S TY
CITY OUN
YC
SWMF H ENR
SWMF
10 POOL

11
9 8 7 6 1
12 5 4 3 2

13

78 79 80 81 82 83 85 86
84
14

15

16 87 88 89 90 91 92 93 94
77 76 95 96 97 98 99 100
75 74 70 NT

REVISIONS
73 72 71 69 ME
AVE
17 IN GP
IST
EX
EXISTING PAVEMENT
18
PROPOSED ACCESS ROAD (PRIVATE)
50
19
49
20 TRACT 1
48
21 60 61 62 63 64 65 66 67 68 A3501.0002-REZ
47
DATE 12-15-2021

EXISTING PAVEMENT EXISTING PAVEMENT
22 SOUTHERN CRESCENT
46 REHABILITATION
23 (NURSING / REHABILITATION
PROPOSED ASSISTED
LIVING FACILITY
CONTRACT #
BUILDING

Q:\A3501.0001\Engineering\Planning\A3501.0002-REZ.dwg, SITE-NORTH, smoore, Jun 01, 2022 - 8:13:17am
EXPANSION
59 58 57 56 55 45 DRAWN BY SDM
24 54 53 52 51
44 The Drawings, Specifications and other documents
prepared by Moore Bass Consulting, Inc. (MB) for
25 this Project are instruments of MB for use solely
43 with respect to this Project and, unless otherwise
provided, MB shall be deemed the author of these
documents and shall retain all common law,
statutory and other reserved rights, including the
26 PROPOSED ACCESS ROAD (PRIVATE) copyright.
42
27
41
1350 KEYS FERRY COURT
28 EXISTING PAVEMENT McDONOUGH, GA 30253
30 31 40 LSF #1179
32 33 34 35 36 37 38
29
39
SEAL

SHEET TITLE
GRAPHIC SCALE
100 0 50 100 200 400 CONCEPTUAL
SITE PLAN

( IN FEET )
2022.03.10
1 inch = 100 ft. SHEET

C Moore Bass Consulting 1
R[VISlONS

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ZONED M-1 ?-'d 1.-

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19,995 ACRES
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PROJECT NO.:
131~

DRAWN BY: TUA

100· :zoo· JOO"
SCA!.£:1"s100'

DAl'E: 2-11-2015
LEGEND LINE CALL CHART
LINE BEARING DISTANCE
WOODEN POWER POLE - - - - f:J EX. WATER METER-------- EE L1 S 3 0"04' 30" E 3 84.49'
EX. OH POWER LINES- E E
EX. WATER VALVE-------- """
LIGHT POLE - - - - - - - - - - -Q N/F
SANITARY SEWER MANHOLE----69
EX. FENCE - X - X - X - X - X S3 CAPITAL INVESTMENTS LLC
P0B = POINT OF BEGINNING SEWER CLEAN-OUT---------O DB. 13781 PG. 293
IPS = IRON PIN SET (#4 REBAR) STORM HEADWALL--------- 0 PB. 23 PG. 251
DB. = DEED BOOK 071-01034014
EX. SINGLEWING CATCH BASIN ~
PB. = PLAT BOOK ZONED M-1
PG. = PAGE EX. DOUBLEWING CATCH BASIN ~ CITY OF STOCKBRIDGE
N/F = NOW OR FORMERLY JUNCTION BOX----------- 0
EX. = EXISTING E

RCP = REINFORCED CONCRETE PIPE EX. BUILDING------- ~
CMP = CORRUGATED METAL PIPE STOCKBRIDGE CITY LIMITS SS DOUBLE 8 ' X8'
CPP = CORRUGATED PLASTIC PIPE EX. ASPHALT------- - REBAR REBAR E
BOX CULVERT
HANDICAPP PARKING = ().
EX. CONCRETE------ I -·<'·I FOUND S 89"45'27" WFOUND
EX. FIRE HYDRANT - - - - - - - • ~ 11' 133.06' E
\'o . HENRY COUNTY LIMITS SS

RESERVED FOR CLERK OF THE SUPERIOR COURT E

SS

SS

25 ' STATE WATERS BUFF E
so' WATER QUALITY BUFFER,,
SS
75' IMPERVIOUS BUFFER,, ',,

THIS PROPERTY IS SUBJECT TO ALL RIGHT
SS
OF WAYS AND EASEMENTS SHOWN OR NOT
SHOWN, RECORDED OR UNRECORDED. E

THIS SURVEY WAS PREPARED WITHOUT SS
BENEFIT OF A TITLE REPORT WHICH COULD E
REVEAL ENCUMBRANCES NOT SHOWN. ::::::,, <.:

SS
UTILITIES SHOWN ARE LOCATION VISIBLE AT E
TIME OF SURVEY. ADDITIONAL UTILITIES MAY SS
SS
SS
SS E
EXIST ABOVE OR BELOW GROUND. THE SS SS
SURVEYOR ACCEPTS NO RESPONSIBILITY @ - SS SS
SS SS
SS

SS SS
SS SS
FOR THE COMPLETENESS OF THIS DATA.
SS
SS E
OJ SS SS SS
SS
~ I N
SS

fTl
A z
Ill ::0 SS

G") 0

N/F fTl C X

MAGNOLIAS AT EAGLES

SS
LANDING PHASE 3 Q
PB. 31 PG. 70 ::;/ r X

ZONED RM
CITY OF STOCKBRIDGE _ _ -i r 3::
f;i
f;i

N/ F
MAGNOLIAS AT EAGLES
LANDING PHASE 1
PB. 30 PG. 1 1
PIN# 071 G0 10570 00
ZONED RM
CITY OF STOCKBRIDGE

SURVEY ORDERED BY: KHALED EL-SAWI
FIELDWORK COMPLETED ON: 4-28-2021
A SEARCH WAS MADE FOR NGS MONUMENTS
AND NONE WERE FOUND WITHIN 500' OF SITE.
1-7 ® r
@ N/F
MAGNOLIAS AT EAGLES

I I LANDING PHASE 1
PB. 30 PG. 11
ZONED RM
CITY OF STOCKBRIDGE
SURVEYORS CERTIFICATION:
THE FIELD DATA UPON WHICH THIS PLAT IS BASED HAS A CLOSURE
PRECISION OF ONE FOOT IN 47,985 FEET AND AN ANGULAR
This plat is a retracement of an existing parcel or parcels of land and does not ERROR OF 0.01" PER ANGLE POINT AND WAS ADJUSTED
subdivide or create a new parcel or make any changes to any real property boundaries.
USING THE COM PASS RULE.
The recording information of the documents, maps, plats, or other instruments which
THIS PLAT HAS BEEN CALCULATED FOR CLOSURE AND WAS FOUND
created the parcel or parcels are stated hereon. RECORDATION OF THIS PLAT DOES NOT
TO BE ACCURATE WITHIN ONE FOOT IN 100,000 FEET. GENERAL NOTES:
IMPLY APPROVAL OF ANY LOCAL JURISDICTION, AVAILABILITY OF PERMITS, COMPLIANCE WITH
LOCAL REGULATIONS OR REQUIREMENTS, OR SUITABILITY FOR ANY USE OR PURPOSE OF EQUIPMENT USED: TOPCON GTS-313. AREA: 19.995 ACRES
THE LAND. Furthermore, the undersigned land surveyor certifies that this plat complies PARCEL: 0 7 1-0103 40 12
with the minimum technical standards for property surveys in Georgia as set forth in AS PER OFFICIAL FLOOD INSURANCE MAPS BY ZONED 01
the rules and regulations of the Georgia Board of Registration for Professional THE F.E.M.A., A PORTION OF THIS PROPERTY IS MINIMUM LOT AREA= 10,000 SQ.FT. (COUNTY WATER & SEWER)
Engineers and Land Surveyors and as set forth in O.C.G.A. Section 15-6-67. LOCATED IN A FLOOD HAZARD AREA ( ZONE A) MINIMUM LOT WIDTH=1 2 5'
AS PER COMMUNITY - PANEL NUMBER 13151C0156D FRONT SETBACK- - - - so· PROJECT #: B15 008
DATED: OCTOBER 6, 2016 REAR SETBACK - - - - 20 ' BOUNDARY SURVEY
SIDE SETBACK: - - - - 15'
19.995 ACRES
SEWER AS PER HCWA.
WATER AS PER HCWA
SURVEYOR'S CERTIFICATION: DRAWN BY: TLM
I HEREBY CERTIFY THAT THIS PLAT IS TRUE AND CORRECT AND WAS 300'
PREPARED FROM AN ACTUAL SURVEY OF THE PROPERTY MADE ON SCALE: 1 " = 1 oo·
THE GROUND BY ME OR UNDER MY SUPERVISION, AND THAT THE ! DATE: 04/ 29/ 202 1
MONUMENTS REFERENCED HEREON, EXIST AND THEIR SIZES, GRAPHIC SCALE = FEET
LOCATIONS AND MATERIALS ARE CORRECTLY SHOWN.
SHEET: 1 OF 1
RECEP/i::fJ 1:~ OFF /C:
BK: 13781 P6: 293-299
Filed and Recorded Oct-23-2014 os:s1:45AM
~;E:IH r' CCIJ HTY DOCt: D2014-023643
CLERK OF SUPE:rl !0R CDtJRT Real Estate Transfer Tox Poid $110 oo
0752014007392 '
201~ OCT 22 PM I: 30 BARBARA A, HARRISON
CLERK OF SUPERIOR COURT Henry County GA,

Return to:
LANE & KARLO, LLP
1827 Powers Ferry Road
Building Five
Atlanta, Georgia 30339

File No: LK144911
Auction #JOA30-7102

LIMITED WARRANTY DEED

STATE OF GEORGIA

COUNTY OF COBB

THIS INDENTURE, made and entered into this 16th day of October, in the year two
thousand fourteen, by and between

HARVEST POINT UNITED METHODIST CHURCH, INC.

of the County of Henry, and State of Georgia, as party or parties of the first part, hereinafter
called Grantor, and

S3 CAPITAL INVESTMENTS, LLC

as party or parties of the second part, hereinafter called Grantee (the words "Grantor'' and
"Grantee" to include their respective heirs, successors and assigns where the context requires
or permits.)

WITNESSETH that: Granter, for and in consideration of the sum of TEN AND NO/100
($10.00) DOLLARS in hand paid at and before the sealing and delivery of these presents, the
receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, conveyed and
confirmed, and by these presents does grant, bargain, sell, convey and confirm unto the said
Grantee, the following described property, to-wit:

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BK: 13781 PG: 294

All those tracts or parcels of land lying and being in Land Lots 31, 32 and 33, 7th District, Henry
County, Georgia, and being more particularly described In Exhibit A, attached hereto and made a
part hereof.

This conveyance is made and authorized in accordance with and pursuant to The Book of
Discipline of the United Methodist Church (2012), as set forth and confirmed in and by that
certain Certification and Consent, attached hereto and made a part hereof.

TO HAVE AND TO HOLD the said tract or parcel of land, with all and singular the rights,
members and appurtenances thereof, to the same being, belonging, or in anywise appertaining,
to the only proper use, benefit and behoof of the said Grantee forever in FEE SIMPLE.

AND THE SAID Grantor will warrant and forever defend the right and title to the above
described property unto the said Grantee against the claims of all persons claiming by, through
or under Grantor herein .

IN WITNESS WHEREOF, the Granter has signed and sealed this deed as of the day and
year above written.

Signed, sealed and delivere_d in the HARVEST POINT UNITED METHODIST
presence of: CHURCH, INC.
~-1Ml,/.~r&'-P(.~~-~~L)
ames David McMemmen, Chairman
(President)

By~~~EAL)
Patrick Michael O'Neill, Vice-Chairman
1,1N1 1tt;1
(Vice-President)
My Commission Expires
October 2, 201 ll

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BK: 13781 PG: 295

EXHIBIT A

TRACT I: All that tract or parcel of land lying and being in Land Lots 31, 32 and 33 of the 7th
District of Henry County, Georgia, and being 14.I 69 acres designated as Tract I on a plat of survey
prepared for Davis Development, Inc., prepared by Carlton Rakestraw, Jr. of Carlton Rakestraw &
Associates, Ga. R.L.S. #2236, dated July 11, 2003, and last revised September 3, 2003, whicli. said
plat of survey is incorporated herein and by reference thereto being more particularly described as
follows:
TO FIND THE 'ffiUE POINT OF BEGINNING, commence at an iron pin set on the Southwestern
right-of•way line of S.R. 42/U.S. 23 (801 R/W), said iron p~ ~ ;~t.St ~ ~ y as
measured along said right~f-way line from its intersection with~ ~ rig1¢"6f~y lit,ie of,
Tunis Drive; thence leaving said rigbt~f-way line South 59' degn,¢$ S(i :minutes S4 sooonds West
447.09 feet to a ½" R.R. found; thence proceeding South 30 degrees 02 minutes 01 second East
100.14 feet to an iron pin set; thence proceeding South 59 degrees SS minutes 51 seconds West
1l'.3.17 feet to an iron pin set~ thence proceeding North 30. degrees 04 minutes 09 seconds West
138.00 feet to a½"' R.R. found; thence proceeding South 59 degrees 55 minutes Sl seconds West
320.47 feet to a½" R.R. found at the TRUE POINT OF BEGINNING; thence proceeding from said
true point of beginning South 23 degrees 24 minutes 14 seconds West 71.99 feet to a½" R.R.
found; thence proceeding South 71 degrees 56 minutes 43 seconds West 150.56 feet to a ½" R.R.
found; thence proceeding North 65 degrees 57 minutes 01 second West 115.18 feet to aw• R.R.
found; thence proceeding South 88 degn,es 21 minutes 41 seconds West 280.93 feet to a½" R.R.
found; thaice procemg South 78 dearec,s 36 minutes 17 seconds West 3U.03 feet to.a ½" R.R.
found; ·thence proceeding South 38 degrees·S8 minutes 41 aeconds Wm 549.45 feet to a ½" R.R.
found on the Bastem right-of-way line of Southern Railway (1 SO' R/W); thence proceeding along
the Eastern right-of-way line of Southern Railway North 09 degrees 06 minutes 42 seconds Bast
1.345.95 feet to an iron pin set; the.nee leaving the Eastern right-of.way line of Southern Railway
South S4 degrees 14 minutes 16 seconds East 932.52 feet to a ½" R.R. found; the.nee proceeding
South 47 degrees 05 minutes 54 seconds East 325.48 feet to a ½" R.R. found at the TRUE POINT
OF BEGINNING. ~

TRACT 11: All that tract or parcel of land lying and being in Land Lot 31 of the 7th District of
Henry County, Georgia, and being 7.841 acres designated as Tract Ilona plat of survey prepared
for Davis Development, Inc., prepared by Carlton Rakestraw, Jr. of Carlton Rakestraw &
Associates, Ga. R.L.S. #2236, dated July 11, 2003, and last revised September 3, 2003, which said
plat of survey is incorporated herein and by reference thereto being more particularly described as
follows:

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Henry County Water Authority
Engineering Division

May 23, 2022

Re: Water and Sewer Services - Availability
Proposed Development: Age Restricted Residential Development
Property Information: 2125 Hwy 42 North Parcel Nos. 071-01034012, 071-01034014
LLs 31, 32, 33 & 34; District 7; 42.0+/- acres
Zoning: PUD
Sewer Basin: Walnut Creek
Watershed Basin: Big Cotton Indian

TO WHOM IT MAY CONCERN:

You have requested that this Authority provide you with information concerning the present
availability of water and sewer services to the above-described property. This letter is being
provided for informational purposes only and will not act to reserve water capacity to you or the
property and will not create any liability to the Authority. The information contained in this letter
will remain in effect for a period of 365 days from the date of this letter unless subsequently
notified in writing by the Authority. The information provided herein is based upon the above-
stated zoning of the property. Any deviation in zoning that would increase density or usage above
that evaluated by the Authority will automatically void the information provided herein and will
require a separate re-evaluation by this Authority.

Water service is available to the property described above. A fire flow test calculated in the area
revealed the following data:

Static: 108 psi
Residual: 98 psi
Flow 1570 gpm
Calculated Flow @ 20 psi: 5080 gpm

As shown, these results are above the minimum adopted standards of 20 psi residual pressure at
1000 gpm for said proposed conditional use as established by the Henry County Board of
Commissioners.

Sewage treatment and sewer line capacity are available for the property. Please note that the
proposed layout for the project is in conflict with an existing 8-inch sewer line; consequently,
the sewer will have to be relocated at the developer’s expense. Additionally, an easement will be
required to access the sewer line from Hwy 42 North.

100 Westridge Industrial Boulevard • McDonough, GA 30253 • 678-583-3800 • www.hcwa.com
The Authority provides water and sewer services where capacity is available on a first-come, first
served basis. Each customer, developer, and property owner must also comply with the rules,
regulations, and ordinances of the Authority.

The Authority will reevaluate the availability of water and sewer services to the property at the
time that the development plans are submitted. If there are any additional requirements, or if water
or sewer capacity is not available, you will be notified in writing.

This letter was prepared with information submitted to HCWA on a Conceptual Site Plan dated
05/17/22 prepared by Moore Bass Consulting, Inc.

Scott Sage, P. E.
Engineering Division Manager
Henry County Water Authority
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STATEMENT OF INTENT

and

Other Material Required by
City of Stockbridge Zoning Ordinance

For

Annexation, Rezoning, and Future Land Use Map Amendment

of

S3 Capital Investments, LLC
c/o Battle Law, P.C.

for

19.995 +/- Acres located at PIN #071-01034012, 071-01034014
Highway 42 and Summit View Drive

Submitted for Applicant by:

Michèle L. Battle, Esq.
Battle Law, P.C.
Habersham at Northlake, Building J, Suite 100
Tucker, Georgia 30084
(404) 601-7616 Phone
(404) 745-0045 Facsimile
mlb@battlelawpc.com

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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I. LETTER OF INTENT

S3 Capital Investments, LLC (the “Applicant”) is requesting annexation into the Incorporated
City of Stockbridge for the rezoning of 19.995 acres of land, which is further described as parcel
071-01034012. The subject property is currently developed under the unincorporated Henry County
Office and Institutional and Mixed-Use zoning districts. The applicant is requesting to be rezoned
from OI, LI and MU to PUD a companion Future Land Use Map Amendment request to change the
land use designation from Light Industrial to High Density Residential.

The subject property will be adjacent to the Southern Crescent Rehabilitation Center, which is
zoned Mixed Use. S3 Capital Investments’ proposal includes 52 detached housing units and 124
attached units for an age-restricted independent living community. The applicant is requesting the
petition of zoning and other applicable zoning actions to obtain approval and acceptance of the
annexation of both parcels of land which will include a total of 276 total units, which 100 of the
units will be provided as part of the South Crescent tract that is designated for assisted living,
nursing and rehabilitation.

CURRENT PROPOSED CURRENT PROPOSED
STE AREA PARCEL ID# PROPERTY OWNER PROPOSED USE PROPOSED UNITS
JURISDICTION JURISDICTION ZONING ZONING

ASSISTED LIVING, NURSING /
REHABILITATION, 7 DETACHED I.L. UNITS
SOUTHERN CRESCENT UNINCORPORATED CITY OF MU (MIXED
20.0 AC. 071-01034012 PUD AGE-RESTRICTED, 93 ATTACHED I.L. UNITS
REHAB HENRY COUNTY STOCKBRIDGE USE)
INDEPENDENT LIVING 100 TOTAL IL UNITS
RESIDENTIAL (IL )

AGE-RESTRICTED, 52 DETACHED IL UNITS
CITY OF CITY OF
220 AC. 071-01034014 S3 CAPITAL INVESTMENTS, LLC O&I PUD INDEPENDENT LIVING 124 ATTACHED 1.L. UNITS
STOCKBRIDGE STOCKBRIDGE
RESIDENTIAL 176 TOTAL I.L. UNITS
TOTAL 276 TOTAL IL UNITS

The applicant currently has a list of conditions for the proposed development that is being revised
for the transition into the City of Stockbridge. This document is currently being drafted and will be
submitted as an attachment to this application.

This document is submitted as a Statement of Intent with regard to this Application, preservation
of the Applicant’s constitutional rights, and an application of the criteria provided in the Steinberg
3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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Act to provide a rigorous analysis of the proposed rezoning and land use amendment. A surveyed
plat and conceptual site plan of the Subject Property has been filed contemporaneously with the
Application, along with other required materials.

II. REVIEW CRITERIA FOR JUSTIFICATION

A. Whether the zoning proposal will permit a use that is suitable in view of the use
and development of adjacent and nearby property The zoning proposal will permit
a use that is suitable in view of the use and development of the adjacent and
nearby property.

The Subject Property is abutted by a residential neighborhood to the south. There
are commercial-zoned parcels adjacent east and north of the property. The
Southern Crescent site is currently developed and the adjacent tract, which is
referenced as tract 2 is currently undeveloped with heavy tree coverage throughout
the parcel. The proposed use appears to be suitable in view of the surrounding
properties as a residential addition to the Highway 42 corridor.

B. Whether the zoning proposal will adversely affect the existing use or usability of
adjacent or nearby property The land use amendment and zoning proposal will
not adversely affect the existing use or usability of adjacent or nearby property.

The proposed land use amendment and zoning proposal will allow the Applicant to
improve upon the area surrounding the Subject Property by bringing high-quality
architectural design, road access through the Subject Property, jobs, and senior
services that are in high demand according to the regional market.

C. Whether the property will be affected by the zoning proposal has a reasonable
economic use as currently zoned.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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The Subject Property does have a reasonable economic use as zoned. However, the
land-use amendment and zoning proposal will not change this fact. There is an
annexation request which will allow this development to be added to the City of
Stockbridge. We believe that this project would best benefit from the regulations
established within the City of Stockbridge Zoning Ordinance.

D. Whether the zoning proposal will result in a use that will or could cause excessive
or burdensome use of existing streets, transportation facilities, utilities or schools.

The land use amendment and zoning proposal will not result in a use which will or
could cause excessive or burdensome use of existing streets, transportation
facilities, utilities or schools.

E. Whether the zoning proposal is in conformity with the policy and intent of the
land-use plan. The land use amendment and zoning proposal is in conformity with
the policy and intent of the land-use plan.

The zoning proposal is appropriate for the simultaneous land use amendment
because the assigned land use designation is not compatible as industrial land use.
The proposed site will be residential with a low-density yield. The requested change
appears to be more conforming with the area given that there are existing
residential land uses adjacent to the subject property.

F. Whether there are other existing or changing conditions affecting the use and
development of the property which give supporting grounds for either approval or
disapproval of the zoning proposal.
The Applicant is aware of the conditions that were assigned by Henry County’s staff.
The applicant intends to carry some of the conditions with some alterations in the

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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language that will best suit the development regulations and policies of the City of
Stockbridge.

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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III. NOTICE OF CONSTITUTIONAL ALLEGATIONS AND PRESERVATION OF APPLICANT’S
CONSTITUTIONAL RIGHTS

The portions of the City of Stockbridge Ordinance, facially and as applied to the Subject
Property, which restricts or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation for
such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the Constitution of
the United States and Article I, Section I, Paragraph I of the Constitution of the State of Georgia of
1983, Article I, Section III, Paragraph I of the Constitution of the State of Georgia of 1983, and would
be in violation of the Commerce Clause, Article I, Section 8, Clause 3 of the Constitution of the
United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its land
while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in
violation of the due process and equal protection rights guaranteed by the Fifth Amendment and

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph I
and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal by the City Council/ Commission to amend the land use and/or rezone the Subject
Property to the classification as requested by the Applicant would be unconstitutional and
discriminate in an arbitrary, capricious, and unreasonable manner between the Applicant and
owners of similarly situated property in violation of Article I, Section I, Paragraph II of the
Constitution of the State of Georgia of 1983 and the Equal Protection Clause of the Fourteenth
Amendment to the Constitution of the United States. Any rezoning of the Property subject to
conditions which are different from the conditions requested by the Applicant to the extent such
different conditions would have the effect of further restricting the Applicant’s utilization of the
property, would also constitute an arbitrary, capricious and discriminatory act in zoning the Subject
Property to an unconstitutional classification and would likewise violate each of the provisions of
the State and Federal Constitutions set forth herein above.

A refusal to allow the land use amendment and/or rezoning in questions would be
unjustified from a fact-based standpoint and instead would result only from constituent opposition,
which would be an unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV
of the Georgia Constitution.

A refusal to allow the land use amendment and/or rezoning in question would be invalid
inasmuch as it would be denied pursuant to an ordinance which is not in compliance with the
Zoning Procedures Law, O.C.G.A Section 36-66/1 et seq., due to the manner in which the Ordinance
as a whole and its map(s) have been adopted. The existing land use designation and/or zoning
classification on the Subject Property is unconstitutional as it applies to the Subject Property.

This notice is being given to comply with the provisions of O.C.G.A. Section 36-11-1 to
afford the City an opportunity to revise the Property to a constitutional classification. If action is not

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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taken by the City to rectify this unconstitutional land use designation and/or zoning classification
within a reasonable time, the Applicant is hereby placing the City on notice that it may elect to file a
claim in the Superior Court of Henry County demanding just and adequate compensation under
Georgia law for the taking of the Subject Property, diminution of value of the Subject Property,
attorney’s fees and other damages arising out of the unlawful deprivation of the Applicant’s
property rights.

The portions of the City of Stockbridge Ordinance, facially and as applied to the Subject
Property, which restricts or classify or may restrict or classify the Subject Property so as to prohibit
its development as proposed by the Applicant are or would be unconstitutional in that they would
destroy the Applicant’s property rights without first paying fair, adequate and just compensation for
such rights, in violation of the Fifth Amendment and Fourteenth Amendment of the Constitution of
the United States and Article I, Section I, Paragraph I of the Constitution of the State of Georgia of
1983, Article I, Section III, Paragraph I of the Constitution of the State of Georgia of 1983, and would
be in violation of the Commerce Clause, Article I, Section 8, Clause 3 of the Constitution of the
United States.

The application of the City of Stockbridge Zoning Ordinance to the Subject Property which
restricts its use to any classification other than that proposed by the Applicant is unconstitutional,
illegal, null and void, constituting a taking of Applicant’s Property in violation of the Just
Compensation Clause of the Fifth Amendment to the Constitution of the United States, Article I,
Section I, Paragraph I, and Article I, Section III, Paragraph I of the Constitution of the State of
Georgia of 1983, and the Equal Protection and Due Process Clauses of the Fourteenth Amendment
to the Constitution of the United States denying the Applicant an economically viable use of its land
while not substantially advancing legitimate state interests.

A denial of this Application would constitute an arbitrary irrational abuse of discretion and
unreasonable use of the zoning power because they bear no substantial relationship to the public
health, safety, morality or general welfare of the public and substantially harm the Applicant in

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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violation of the due process and equal protection rights guaranteed by the Fifth Amendment and
Fourteenth Amendment of the Constitution of the United States, and Article I, Section I, Paragraph I
and Article I, Section III, Paragraph 1 of the Constitution of the State of Georgia.

A refusal to allow the special land use permit in question would be unjustified from a fact-
based standpoint and instead would result only from constituent opposition, which would be an
unlawful delegation of authority in violation of Article IX, Section II, Paragraph IV of the Georgia
Constitution

IV. Conclusion

Thank you for your consideration for this project. The applicant is more than willing to provide
any additional documents and supporting details. For the foregoing reasons, the Applicant
respectfully requests that the simultaneous Annexation, Land Use Amendment, and Rezoning
application at issue be approved. The Applicant also invites and welcomes any comments from Staff
or other officials of the City of Stockbridge so that such recommendations or input might be
incorporated as conditions of approval of this Application.

This 1st day of June 2022.

Respectfully submitted,

Michele L. Battle, Esq. Attorney for the Applicant

c/o Tyler McSwain, Senior Urban Planner

3562 Habersham at Northlake • Building J, Suite 100 • Tucker, Georgia 30084 • Ph: 404.601.7616
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