The Sandy Springs Fiscal Impact Study grew out of the Institute's long-standing involvement in efforts of the citizens and governments of Fulton County to address the need for new governance options in the North Fulton area. The Institute had conducted three studies of this type prior to the current study. While many of the issues have remained the same, there have been significant changes in the fiscal, legal, and demographic circumstances under which a new city of Sandy Springs would be created. The current study examines these issues with an eye toward answering three questions: whether an incorporated Sandy Springs would be fiscally viable, what the fiscal impacts would be on Fulton County's municipalities, and what the fiscal impacts would be on Fulton County itself. [Report]