The people have spoken, but the Hall County Board of Commissioners has yet approve sending out two tax bills per year.

The commission is split over the issue, which will come to a vote at its 5 p.m. board meeting today.

In November, 69 percent of Hall County residents said "yes" to paying ad valorem taxes in two installments at the polls on a nonbinding referendum, or survey, question.

But the commission has taken no action, so there is not enough time left to send out an additional tax bill this year.

Rick Chapman, who lives near Lula, said he and his neighbors expected to receive an additional tax bill this summer.

"We voted on it and it passed, it seemed like it should happen," Chapman said. "I think it’s very irresponsible."

Chapman was looking forward to paying his taxes in two installments, instead of just once in December.

"(The tax bill) comes at a time when you have a lot of other expenses because of the holidays and Christmas coming up and so forth," Chapman said.

The issue was brought up last June when longtime Hall County resident Louie Butterworth informed the commission of an old law mandating the county to send out biannual tax bills. The law specifies that taxes are to be collected Aug. 1 and Dec. 1 of each year.

In 1974, residents voted on a constitutional amendment that would authorize Hall County to divide taxes into two annual payments. In the same year, the Georgia legislature passed a statewide act that granted counties the ability to collect taxes either once or twice a year. In 1975, the same legislature passed a local act directing Hall County to collect taxes twice a year, according to County Attorney Bill Blalock.

Tax Commissioner Keith Echols said though no additional staff would be needed to send bills biannually, the additional bill would cost the county approximately $50,000.

Having funds early could accrue enough interest to help offset costs, however.

Commissioner Steve Gailey said he is ready to make the motion to approve biannual tax bills today.

"I’m going to look at what the people wanted," Gailey said. "It’s not even issue of whether we want to do it, we’re supposed to be doing it."

But other commissioners do not want to send the additional bill.

Commission Chairman Tom Oliver said he does not think now is the time to begin enforcing the law, which has not been followed for more than 30 years.

"I support one tax bill and leaving it the way it is," Oliver said. "If we send out a second tax bill and make it mandatory in this economic climate I don’t think it’s fair to the property owners in our community."

If the commission votes not to send out two tax bills, it will ask the legislature to amend the law.