As the smallest county, geographically, in the state of Georgia, Clarke County and, since unification, Athens-Clarke County have made use of the Special Purpose Local Option Sales Tax to compensate for insufficient funding from property taxes, largely the result of the University of Georgia owning a significant amount of property in the county. State law allows for these sales taxes to be administered by the county, in addition to the state sales tax, provided that local residents approve the tax in a referendum. The first Clarke County SPLOST, enacted in 1985, paid for the expansion of the Clarke County Courthouse. Subsequent SPLOST projects have included funding for the restoration of the Morton Theatre, the construction of the Classic Center, the construction and expansion of several parks, including the North Oconee River Greenway, and the construction of new fire stations, as well as the construction and eventual expansion of the Athens-Clarke County Library building on Baxter Street.