The City of Winder and Barrow County disputed how local services should be delivered and funded under Georgia’s Services Delivery Strategy Act. The Supreme Court of Georgia addressed three questions of first impression: how to determine whether a service primarily benefits an unincorporated area, how such services must be funded, and whether the Act’s special dispute procedure permits a challenge to water rates as an illegal tax or to transfers of water-service profits into a general fund. The Court held that the primary-beneficiary inquiry requires a totality-of-the-circumstances analysis, that primarily unincorporated services must be funded through the mechanisms specified by the Act, and that the statutory dispute process does not authorize the water-rate and profit-transfer claims. It reversed the Court of Appeals in part and remanded. Justice Bethel concurred separately to explain why the nature of a service matters in identifying its primary beneficiaries.