The Liberty County Board of Commissioners on Tuesday held the last of three public hearing sessions regarding the millage rate increase before adopting the new rate at its 6 p.m. regular meeting. Citizens and commissioners again heard from county Chief Financial Officer Kim McGlothlin, who gave an overview of the county’s finances and the impact the failure of the Special Purpose Local Option Sales Tax has had on the budget. McGlothlin explained that the county’s expenditures fall under three categories: mandated, essential and discretionary.