X hits on this document

94 views

0 shares

0 downloads

0 comments

20 / 32

20

As is shown in Table 1, revenue generated from property taxes has accounted for

over ninety percent of the Harrison Township Fire Department revenue since 1989.

A review of Harrison Township Assessing Department records shows the State

Equalized Value (SEV) of property in Harrison Township increased by 40.1% ($

437,494,120.00 to $ 686,097,747) between 1991 and 1998. In contrast, the average

increase across the State of Michigan was 57.4% for the same period (Harvey, 1999).

Harvey (1999) states “Local units of government with significant real estate exchange

(property sales) and/or new construction will maintain higher taxable values compared to

those with low real estate exchanges and little new construction” (p.2).

A downward trend in percentage of Harrison Township Fire Department revenue

generated by property taxes can be seen beginning in 1993. In a discussion with JoAnn

Uthes, Harrison Township Assessor, Mrs. Uthes stated “the downward trend in property

tax revenues in our Township can be attributed to both the provisions of the Headlee

Amendment and the limited new construction the Township has experienced” (personal

communication, August 20, 1999).

Research Question 3. Local governments have used a wide array of taxes and

fees for service to fund emergency services operations. A key difference between user

fees and taxes is that user fees are individual, rather than general, and voluntary. An

advantage of user fees is that those who use the service pay for the service, and as a result,

overall emergency services costs are reduced to the general public. Although the fire

department is a public benefit maintained for the good of all, the use of its services

generally constitutes a benefit only to an identifiable person. As the responsible party, the

person who receives the service is charged for the services rendered (Berman, 1997).

Document info
Document views94
Page views94
Page last viewedFri Dec 09 06:03:46 UTC 2016
Pages32
Paragraphs800
Words6032

Comments