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Property Tax. Involuntary contributions to the community treasury designed to raise

revenues. These revenues are used to defray the general expenses of government.

Special Assessment. A charge for local improvements that enhance the value of real property.

User Fee. A charge imposed upon persons or property in exchange for a particular

government service.

Research Methodology

Prior to proceeding with this study the researcher rechecked the problem statement for

clarity and comprehensiveness. The purpose statement serves as the goal statement for the

project.

This project employs action research methodologies to identify alternative funding

sources for fire and emergency medical services, compile a list of such sources, and make

recommendations for the implementation of alternative funding strategies for the Harrison

Township Fire Department.

The procedures used to complete this research included a literature review of fire

service journals, magazines, and textbooks. The literature review was initiated at the National

Fire Academy’s Learning Resource Center (LRC), Emmitsburg, Maryland during July 1999.

Additional literature reviews were conducted at the Harrison Township Fire Department

Training Center Library in Harrison Township, Michigan, and the researchers private library

between July and September 1999.

A comprehensive search of the Michigan Municipal League (MML) (www.mml.org) and

Michigan Townships Association (MTA) (www.mta-townships.org) world-wide-web sites were

also conducted. Additional resource materials were provided by the MML and MTA through

the United States Postal Service. A database search of Michigan Compiled Laws

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