Turner County and qualified municipalities reached an impasse while renegotiating the distribution of Local Option Sales Tax proceeds after the 2010 census. Under the amended statute, the municipalities petitioned the superior court to resolve the dispute by choosing between the parties’ best and final offers; the trial court rejected the county’s constitutional challenge and adopted the municipalities’ proposal. The Georgia Supreme Court reversed in part and vacated in part. It held that deciding whether to renew the tax and how to allocate its proceeds within the special taxing district are legislative matters committed to the elected county and municipal governing bodies. Although courts may review an allocation for illegality, arbitrary action, or abuse of discretion, they may not replace the political subdivisions’ judgment with their own. The statutory procedure required the judge to make a political choice among nonexclusive criteria, rather than determine disputed facts that automatically triggered a legislative result. That delegation violated the Georgia Constitution’s separation-of-powers doctrine. The Court declared OCGA § 48-8-89 (d) (4) void, reversed the order denying dismissal, vacated the distribution order, and declined to create a substitute renegotiation procedure.