revenues has been drawn from year-end financial statements and is presented in Table 1.
Table 1 shows the revenue by category for the Harrison Township Fire Department since
1989. With the exception of 1998, where nearly $ 200,000.00 was allocated to the fire
department from fund balance, over ninety percent of the fire department revenue has
traditionally been drawn from special assessment or property taxes. Additional revenue is
generated by emergency medical service transport fees, hazardous materials cost recovery
fees, and investment interest income.
On June 23, 1980, Harrison Township adopted Ordinance Number 173, Ambulance
and Emergency Service Fees, which provided for the establishment of a fee schedule for
emergency medical transport (Harrison Charter Township General & Zoning Ordinances,
1994a). Table 2 shows the fee schedule pursuant to this ordinance.
On October 22, 1990, Harrison Township adopted Ordinance Number 267, Cost
Recovery. The ordinance states “The Fire Department shall have the ability to recover all
costs for the use of equipment, manpower and supplies associated with emergency incidents
involving spills or releases of hazardous materials or dangerous situations” (Harrison Charter
Township General & Zoning Ordinances, 1994b). Table 3 shows the fee schedule established
pursuant to this ordinance.
Research Question 2. Local units of government in jurisdictions where the property
tax base increases very slowly may find it challenging to maintain core community services
due to the provisions of the Headlee Ammendment (Harvey, 1999). Harvey (1999) further
states “capping individual assessments at five percent or the rate of inflation, while a
significant benefit to property owners, has been less than enthusiastically endorsed by
local governments trying to make ends meet” (p.2).