Lake Tugalo, near Tallulah Falls, is a 597-acre reservoir with 18 miles of shoreline. Owned and operated by the Georgia Power Company, Lake Tugalo is created by the Tallulah and Chattooga Rivers. Visitors to the lake can enjoy boating and fishing. Lake Tugalo, with no development, remains one of the most serene lakes in the state. The lake is 891.5 feet above sea level.