Council-Manager Conflict and Cooperation in Times of Fiscal Distress

Abstract

the midst of trying times. Revenues have not kept up with the demands for public services. Governments across the country are cutting back services, reducing their operating hours, and in some cases, lay ing off public employees and contracting out their responsibilities. Florida's local governments have been hit especially hard. The decline in the hous ing industry and an increase in property foreclosures have resulted in a significant reduction in property taxes. In Florida, local governments receive most of their rev enues from property taxes. Unlike many oth er states, Florida does not have a state income tax to ensure stable revenue patterns over time. Florida residents are also known for resisting tax increases. When Gov. Charlie Crist was running for office, he promised voters that if elected, he would lower prop erty taxes. During the spring 2007 legisla tive session, the governor and the state leg islature mandated a reduction in the millage rate imposed by local governments. The loss of revenue was exacerbated on