By only 79 votes, a proposed SPLOST extension appears to have narrowly passed in Cobb County on Tuesday night, overcoming strong opposition from anti-tax groups intent on defeating the 1-percent levy and sending a message to area officials.

With all 153 precincts reporting, 50.09 percent of voters cast ballots in favor of extending Cobb’s current tax another four years through Dec. 31, 2015. Even with all the attention, voter turnout was still low at 10.9 percent. The extension is estimated to generate $492 million for parks, recreation and roads renovation and upgrade projects for Cobb and its six cities.

Tuesday’s results remain unofficial until certified by the elections board. Because of the close outcome, Lance Lamberton, president of the Cobb County Taxpayers Association, said his group was not conceding defeat.

Policy-makers across the state have kept a close eye on Cobb’s SPLOST referendum, judging the likelihood of voters accepting an upcoming regional transportation SPLOST and statewide tax reform.

“Georgia voters have generally been anti-tax, but the exception has been SPLOST votes and voters have almost uniformly supported those across the state,” said Charles Bullock, a University of Georgia political science professor. “While voters may not trust their state, county or school [officials], they feel like they can see where their pennies are going for these projects. They have some confidence in that.”

The victory for Cobb’s pro-SPLOST contingent was hard fought with challenges from a strong triumvirate of anti-tax groups, including the tea party, throughout the campaign leading to Tuesday night’s referendum, and a poor economy encouraging additional anti-tax sentiment. The race was separated by less than 100 votes for much of the night as groups from both sides gathered to watch the results.

"We had a good group of people supporting us that understood the importance of a SPLOST extension for Cobb County," said Rose Wing, leader of the Citizens for Cobb's Future pro-SPLOST group. "Without the SPLOST the county would have to incur debt to fund its infrastructure needs through bonds or property taxes."

A SPLOST, or special purpose local option sales tax, is the best way to fund those projects because the tax comes with required rules that mandate a level of transparency, prevents the county from raising property taxes and is paid partly by people living outside the county, Wing said.

"It looked like the money would go for good causes," said Kevin Shear, 55, an Austell resident who voted for Cobb's  latest SPLOST extension and one in 2005, and would vote for the transportation SPLOST if on the ballot next year. "One percent shouldn't set us back that much. That's the only way you're going to get anything built. If you want things you've got to pay for them."

Taxpayers groups and tea party leaders maintained the tax was unnecessary during a poor economy, that the SPLOST project list included too many wants instead of needs and that the county needed to operate within its budget.

Despite Tuesday's vote, the close outcome still carried a message, said Tom Maloy, a Georgia Tea Party board member.

"This will send a message to all levels of government that people want fiscal responsibility and are tired of tax and spend," he said. "How can we demand that of the federal government and not our county government, too?"

For the Cobb County Taxpayers Association, the next phase of the tax debate will be work on changing laws and requiring SPLOST votes be held during regular elections, Lamberton said. Throughout the campaign, Lamberton criticized county leaders for placing the SPLOST referendum on a special election, which can be expensive and lead to low voter turnout.

Tuesday's referendum was estimated to cost $340,000, according to the county's election director.

Cobb County's current SPLOST narrowly passed in 2005 by 114 votes.