Abstract
A problem common to many metropolitan areas is the proliferation of diverse units of government, each dependant upon the local property tax for revenue. The property tax jurisdiction of these units has traditionally extended only to the limits of their own boundaries. Thus, although located in a large metropolitan area, each unit is dependant upon a limited slice of the total tax base in the area. This forces each unit to attempt to develop and maintain a property tax base within its own boundaries sufficient to provide its residents with an acceptable level of services at an acceptable tax rate.