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Support for “Limiting Tax Increases with Caps and Creativity” Table of Contents by Section Section 1. Comparing Vilage and Township Solaris, Pat: nl Sat Comptes Reports Section 2. Comparing Vilage and Twrship Sls, Par I: Online Slay Ifomaton Section 3. Township Salary ineeases Seaton 4, Salar of 0a Pak Township Asessor Section 5, Tax eves fom Oak Parting sts: Cook County ler’ Tax gene Reports Section 6. Research Section ints State Comptroller Reports Comparison of Village and Township Salaries, Part | Under state law al local governments are supposed to report financial information tothe State Comptroller. This information includes the total number of full and part-time employees in each government, andthe total salaries paid forthe fiscal year. This required information provides 2 useful comparison of pay scales atthe Vilage and Township of Oak Park, ‘The Village reported tothe Comptroller that It employed 369 fulltime employees and 6 part-time employees in ical year 2026, he last year for hich information was avaiable on the Comptoller’s website as of une 10, 2018. The Vilage’ total salaries reported for Fiscal year 2016 were $28,928,007. Assuming that the sk part-time employees are the equivalent of three ful-time employees, one can conclude thatthe Village had 4372 fulltime employees in fiscal year 2016. This means that the average salary a the Vilage was $77,763, The Township reported tothe Comptroller that It employed 32 fultime employees and 19 part-time employees in ical yer 2016, paying & total of $2,403,974 in salaries. According tothe Township budget, there were the equivalent of 43.4 full time employees in ical year 2016, hich means thatthe average Township salary was $55,391. Seria eT rare 2 Fs ‘Siete ater see g Canta Serko ios anaes eo ‘Siectieattset senator Ea ae ‘SMA Smarr na Responsity Rap Card Loca Government Profi Gak Bark Voge Prounmacras Prvcicrtuerasouno, Upurusceasiee ree or Bee S159170 testes 7 rates Serra nde Daag FYB SORLIOESSLHAAT —SKASIE rca eee ‘iam siane 80st eC Bg: sue sine i08 ‘ips comprrcnmet or. usa cov Repaid cn REICUFY=20166OptenSelSoNamaASetSenO deal Government Prof PF ontontss — A amasins iemerneal Sooners fovea Fiscal Indicators ‘nt sit ‘mun Aes) Mas patie duigEY Ie SeMAHS STAY Shy Hencne(minjtaione: SMAI Raiethatunmwtosne aN Ih ohn corplrcrmdto ae :atice calGot Repetto 8S0ptenSeSaNaradeaSa-O Section 2 Online Salary information Comparison of Village and Township Salaries, Part || State law requires local governments to publily report total compensation packages of all employees ifthe compensation exceeds $75,000 annualy. For fica year 2017, there were 244 Village employees with compensation packages in excess of $75,000, and 175 Vilage employees ‘with compensation packages exceeding $100,000. For fiscal year 2017-2018, the Township reported 14 employees with compensation ‘exceeding $75,000, and 7 employees with compensation of more than $100,000 ‘Assuming that the Vilage had the equivalent of 372 ful-time employees in fiscal year 2017, 65.6% of Village employees had compensation In ‘excess of $75,000, and 47.0% had compensation that exceeded $100,000. ‘The Township had the equivalent 44.5 fulltime employees in fiscal year 2017. Among Township employees, 31.5% had compensation that was ‘more than $75,000, and 15.7% had compensation greater than $100,000. 24 > thw 1787 Wyola eee =A {BAPLOYEE TOTAL COMPENSATION PACKAGE P7204 eee Tarr ag (er ea eo TT arena Da aOR BIRO ETE R te empes Nah Ferra shay bere cE Mon i en a RR eer Wea "sie |— a | —— 326 [ae | a soggy] elelsleslele'el ala ee eae ee fem v4 tg Pcie —— “| Es cr isan nee ise sin fr carga 20 ki = 5 Pre hg iar] — ir 7 jor ics oetpmer 130[ as [smn Src omer aor efor Sb "5 omer Spee OE ‘oa ira ‘ae Fon 30a ze) ce | ene | ia] ae ‘625 | —taa8e| — tes —— 00 si | taser | 9 | m5 ieisan| set | a0 os | aie | mt) tor ime aes | ae sa | —nes| 50 asm | tens | | seas | ase | a T re ere b a 1 EMPLOYEE TOTAL COMPENSATION PACKAGE - FY 2017 = {ego Pa agp To EE San aS RE PIT Hon eS NTT eh fase oan ober ieee OR eee Ea nabs ent fee He om = re spatmonomnen —_| er |e er ott eer Sse ero ie 7 5 ~ ome 2 = fica = ‘ee Po — | as a Peed en ag Rr ——— jae eo Poin Pr Fp Fer rear ‘Sign GI ease eas r ree oe eo ‘EMPLOYEE TOTAL COMPENSATION PACKAGE: FY 2037 - Tat Prag TET sole wos Twirl — orev ag mae aretha npr sn, amar angle ehietase. sce aloes ae ee ane sexe # { alesse sas | — 240 ‘nasas [ase Toes: | ahas6 | "aust | 9s | ae aia — 200 |b sos | mea | ate 3300] ga | 0 ‘Se onpacian-aSGBr meas ane orl Ow epee. eres sherawat =e ‘Desuom pane 1 welll f val | oe Proto Freire eae mo ‘as oer Rese ea sees persone poe sere Sages ede alelsla g eee ae aeeey — Jes eo Oe “pesto Foie sre Fighter Pree te i 658 Ea nae oe as =5 a sa ae = ee ae — om a a = ee no —— = = Seer oa = mn Se ee am = oe one ee Saeaeaer aren — ae —— os 3 i ar Se ea| | a ae — an | ae ‘Biectrician_ - 621 | 23.406, 20 | 308 Se eae ee fo ee ae te a petere ent Ses oo am ee eer| et oe ae ae oT | ase se et ast fa SS ag col r T oot Too T "EMPLOYEE TOTAL COMPENSATION PACKAGE -FY 2017 oars as TOME ry cp TOC es onsen: ae mans ea ye Sn eplen y tsh ve sng wom. id mares Sig on a i me | | EE [emt | sn | ae | coe | ean iat taba se [roe |e |scoe [os Lome | coe | ecees | oe ae ue oat set et E 2 3s ae = eet Sete : ae nee “ase i aa = us| —na{— et 3 os Oak Park Township ical Year 2017-2018 Badget- Employee Fringe Benefit Expense 14 > 475,00 Employer 7 > fiw, wo Employer Employer Port Tot orion orion Heath Phase Perunnel Teal Medicare _IMRP_tourance_(CMIMOnky ‘ents __Compenation sted om Soper mao ahs s 37102600 Tree sar : : “os $19 Te stot : : 408 she Tree salah : i" woe Tree orm : ‘os she Anenee 7 nim 86 goss 7 sen 38808 Cink ao a8) é 326 an Adiaiteation igo ys ion 22809 2 sian 5003 tae "tas “Rhee s mas Siscatve Acie Sai so toes : oat ‘Accounts Payable & Pyro Sate yet 4900 smn a3 Deputy Asner 51382 mame : 407s tno See) scam or tas gat fs Bee S988 500 ms 433s saae ber Tu | Communications Speci $1190 sn Ase nm alan Stor sie oo bms issu : ai sams Youth senies, “oath eres Dito loss gon 14a ons a3 . 29,00 Administ asian m0 260098 : Maio s687 ‘Youth nersntion Spervi 1595767080) g73saa803 : 3589 - Ineretonit sao 338k ast z ver okra teenie S200 38158 Maat : vera TIME Progam Manas mss mst : : 2 nal? Gare Manse sains agora ras : assis asa Community Mestat ‘ath oud CMH Exettive Dior li7est 6847160110495 23.803 sage a6nsa0-— Contact Manage sms $0 S62 an Mast Oak Park Township ical Yeur 20172018 Budget -Emplayee Frage Benefit Expen Employer Employer Emplyer Employer Porson Te Portion Portion Porton Health Allowance Personnel_-—_—Totat Poston ICA’ Medicare __IMRF__Insurance (CMH Only) _Benefts_ Compensation Senior Services Senin Seiver Disior ss90 1a! Rare ~ - sea ama (Case ManerentSaprvisr I es Monat naa _ 30401 ye Assistant to the Dizector 4396 1028 6328 - - ed 82,43" Transportation Coordinator 3x2 910. $6007.05 21307 one (Case Manage 32757 ksh 22.805 Bass sk 6md (Cae Manager 327 Tat x 628 oss (Cae Manager aie 652 ola 7 1329260282 Cae Manage Spervisord ase S38 = To.008 008 (Coe Mange Ine Kast 382206 = 1073.61 Cae Manager aso 655 DR e : 7a 82.643 Come Manager aR oe a a qa Cate Mange 2m 6s 3.989 ~ 22867988 ‘Case Manager 2x00 6558 “ 23317 6a? Case Manager ame 654010 Isle 60.374 (Carer Money Manager a7 mea = 240778396. Spec Services Conntnator Sos 170 7 25s 7366 AssitactTeansportation Caorinao/Bux Driver 2s aoe TS . 2a 64382 Information & Asssetace 2699 ls : 1337738505 Case Managerent Supt 269 6lT 396, 5 psi asats Data Enuy Cle Receptionist ie 86 : : 337 aan Nain Progam Mane ais 9638 S22 : : rior 77394. Food Service Stuf Leader 2271) at 88 - : am sast Food Service Worker Iweid hist 20 : : joss 21708 Fad Service Worker wae 98 IT - 7 3287 Data Enty Clete 1sssi “gs : : 7 90 6741 ‘Activ Aeistant 2710 13% 097 : : Beez 25702 one Dlivered Meals Diver raz 38208 : : 37825368 Home Delivered Meals Diver aso 36a : ‘ 3a 2838 Bus Driver Es 26816886407 : 94s 27938 Box Diver Liss 27706 < : 317 22299 Bos Dever tine ers é : Sos 2186 Boe Dnver Voor 238 a : : err Bus Driver kia me ge : Suns 22088 owsy | ger | pacer | corer Teo sve z z z plea} jeweyy Ayunwwo5] Sit_| wz _| seve] we | — snumiaey IRTeD| sees | sees | ses | sees SeaS WOH wore | welze | wore | Seo Te SOS TOUTS 580 | sald | ero] S690 SeaneS Sapna] a a SRY a [tt T 7 5 10] 0 | wo] -s008 FA] sry | Sipe ver Zee [uoneRsuMpy diysumo]| ybpna | Temey | yeBpng | remy siad | shad | seas | ob ad (eee TIO, snus sons A wonsesy sss Se sors mopy yeuoyd hs we Teo dysumoyunwiiog 3D ANAWLYVd30 Ag lOLISOd LNA TVAINDA AWIL 171N4 4O YaSWNN| Section 3 Township Salary Increases “Township salary increases are closely associated with the rate of nation, or CP (Consumer Price Index). The chart that follows indicates the CP for a particular year, and a range of salary increases for that same year. Typically, the low end of salary increases a the Township matches the CPI, and the high-end ranges from 0:5% to 2.0% higher than the low end. Over the lst eleven years, the average rate of infation has been 2.0%, and the average salary increase has been 2.7% (PI and Salary Increase Historical Figures RANGE CPito Average [Salary — Salary —] Average Fiscal increase increase | Salary Year | Levy Year| CPI_|Low End |High End | Increase lLo-wi | FY |cPt__ average Fros—| 2005 [3am] 34% | 46% | 40% ie yee] [San] som F¥os—| 2007 | 25% [25% | 45% | 35% 20%} -F¥09| [25%[-35% | 10% FY10—| 2008 [41% _[-41%_[ 6.1% | 46% 0% | -Fv1o] [aim [aan | 0.5% vii [2009 [0.1% | 40% [30% | 2.0% 20% Ft] [orm [20% | 19% vig [2010 | 27% | 20% | 38% | 27% ioe [rv] [ar% [27% | 00% vis [201 15% | 15% | 36% | 25% zon Ft] [asx [25% [10% Via 2012 30% | 20% | 40% | 30% 20% [Fr] [a0%_[-30% 100% Vis 2013 15% | 10% | 30% | 20% 20% [vis] [15% | 20% | 05% vis | 2014 —[-i7% | t5% [3.0% | 25%. t%[ F¥ie] [17% [25% [08% Fvi7—| 201s [08% [10% 1.5% | 425% os% [Fir] [osx [ize | orm via ——2016 [07% [10% [15% [1.25% os% [Fria] [ore bi 26% 1 oan (CRERRE TT en Ta Aare ee eee Ee Section 4 Salary of Oak Park Township Assessor The W.2 for Oak Park Township Assessor Ali lSaffar indicates a salary of $33,978.36 in 2016, and $34,216 26 in 2017, an increase of $238, or o7%. It shouldbe noted thatthe salary listed above comes from the taxable Income for Socal Security and Medicare purposes. For federal and state income taxes, the income listed on the W-2 I ess. This is because the Assessor is eligible fora pension under the ilnols Municipal Retirement Fund, and the Assessor's contribution othe retirement fund appearsin box 14 ofthe W-2; the Assessors retirement contribution i arable Under Medicald and Social Security, but not under federal and state income tax las Although the Assessor's compensation package includes a contribution by the Township toward retirement, the Assessor doesnot receive health Insurance from the Township, aecoms | 2017 Ein = nes [ALI ELSArFAR ia2 NAUSTIN BLVD. Section 5 ‘Cook County Clerk's Tax Agency Reports Village of Oak Park Year Total Lewy 1999 Taxes (paidin 2000) $12,026.691.58, 2014 Taxes (paid in2015) _$25,461,138.12 2016 Totes (paid in2017)_$31,296,769.88, Increase over last 2 years 29% Inerease over last 17 years 160.2% Village government in Oak Parks home rule which means thet vlage government tax levies are exempt from state tax cap laws thet generally limit tax ley increases tothe rate of inflaton. Unlike othe lca governments that ace subject to tax caps, the Village can increase tax levies by ‘mare than the rate of inflation without voter apprval Dare 02/s4/00 aK Yea 998 ‘ener Tax RATE REPORT Abe LoS brseomderions ‘TINE RATE (oT F3Re PENSION 306,866 0.0000 ota DATE o6/s4/00 TAK YEAR 1080 PROPERTY TAK EXTENSION CIMETING AGT (PTELA) LOMETENG RATE CALCULATION Tora eat 3ee:Sa7 ‘Loe PLls arSemmecrrons ‘ovo TacRepot POeeRTY Tat EXTENSION LIRTTING LA (TELL) LOMTING RATE cALCATION ‘ora sotbiie Ant 0866.17 86bawepoaRavsaasRapr asec eaore TecReport reer TA ETERSTOW LET Law (TEL) GONTING HATE CLCDAON ‘erat aonies att ip20866. 17 eteprtRavaadasRapr pede nrsomanes x onanepu Repent oMeapR AN) rsn7, 444 PM. 2of? napuravos. /oouanepaeRepruenL ap InoeNs ns, 484 PM. Cook County Clerk’ Tax Agency Reports Elementary School District 97 Year Total Lew 1999 Taxes paid in 2000) $83,052,919.55, 2016 Taxes paid in 2015) $60,893,748 2016 Txes (pad in2037)_$77,402,999.32 Increase overlast2 years 27% Increase over last 17 years 134.2% ‘School District 97's tax levies ae subject tothe state's tax cap awe, which generally limit tax levy increases from local governments to the rate ‘of nftation, But state law allows taxing districts like District 97 to ley taxes by more than the rate of inflation ifthe voters approve such higher levies through a tax referendum. Voters approved referendums for istrict 97 2011 and 2017. DATE 06/14/00 TAR YEAR 1980 veses.sr 781,435,108 sur.oine BUILDING BOWS (BONDS & an. seHDDL) WORKING eASH FUNDS SPeCrAL eDUEATION ANCGE ous buSeaneen sone PROPERTY TAK EXTENSION LIMITING ACT CPVELA) CiMTING RATE eaLeuLAt2On UST NESTE SEADPERTY annore Tec Rapat PROPERTY TAX EATSION LOMTING La (TELL) LONCTING RATE CALLAN ‘ara sans A fo mano mos on A. SOK) AEE EE SGuoe.AMfteemaRe a8 amen ip 2086.10 seharoprtRedaecTnRepor spd are os/s3/s7 a ven sane omer 8 a0 ROAD Cook County Clerks Tax Agency Reports Oak Park and River Forest High School District 200 Year TotolLew OP Shore of the Lew 1999 Taxes (paidin 2000) $29.916.472.08—_$22,268,28957 2014 Taxes (paidin 2015) $54,719,642.78 —_—$40,489,091.72 2016 Taxes (paidin 2017) $66,108,72473_—$48,962,735.68 Increase over last 2 years 20.8% 2% Increase over last 17 years 210% 119.9% ‘The high schoo! tax levies are subject tothe state's tax cap laws, which generally limit ax ey increases fom local governments to the rate of inflaton. Sut state law allows taxing districts ke District 200 to levy taxes by mare than the rate of inflaton ifthe voters approve such higher levies through a tax referendum. Voters approved a high schoo! referendum In 2002; the district recelved additonal tax lev increases that were well above inflation fora few years after the referendum due toa ‘phase ofthe referendum. ‘ver time, the ‘phase-in’of the referendum generated very high fund balances forthe high school. In response, the school decided to reduce its taxlevies by about $103 milion fora two-year period in 2014 and 2015. In 2016, however, the school increased slew by $10.8 milion. Part ‘of the reason fr the $10.8 millon tax increases that the state's tx aw allows taxing districts to reduce thei levies for two years without penalty; but fa district reduces levies for thre yearsin a row, the former levies can be restored only if the voters approve a referendum. ‘The high choo! district includes Oak Park and Rver Forest. Oak Park's portion Is about 74% of the total, but varies ate each year DATE 08/14/00 Tax Wea 1900 vite rus 6 11,900,375 fc04 BUILDING SONOS (BONDS & INT. SHEE 1) a,sue‘ste = 3,796,286 0.0000 9,708,720 PROPERTY TAX TEREON LIMETING Lah (TEL) LOMTTING ATE CLCAN 52 sme aos (mos # SL) ip. 208.85.170A6hareperRevsesTnRepert anes? TaeRepor evan Tec Repot [PROPERTY TAK EXTENSION LIMIT LAW (PTELL) LINITING RATE CALCULATION orate gestae 54 sumone snes (mes & i someL) os oem ed cr) ip 208.6.170seharoprtRevaasTeReor aspx ines? Cook County Clerk's Tax Agency Reports Park District of Oak Park Year Totaltewy 1999 Taxes (paidin 2000) $1,864,798.68, 2014Taxes(paidin 2015) $8,837.407.53, 2016 Taxes (pidin 2017) $9,058,714.00 Increase over last 2 years 26% Increase over lost 17 years 368.3% ‘The Park Dstriet’s tax levies are subject tothe state's tax cap laws, which general limit tax levy increases from local governments tothe rate of Inflation, But state aw allows taxing districts like the Park District to ley taxes by more than the ate of inflation ithe voters approve such higher levies through atx referendum. Voters approved a Park Dstriet referendum in 2005; the cstriet received additional tax levy increases ‘that were above inflation for afew years ater the referendum due to a‘phasesn’ ofthe referendum, Dane ob/s4/eo Tax Vea 1000 saeney TAK RATE REPORE PROPERTY TAK ERTENSION LIMITING ACT (PTELA) LEWDTING RATE caLCULATON ANLUE'PLES orseomecT Tons ear hase 495,198 = ote oon uno obseatprion oF rune tess ume SS TOM MEY TEESENG attatnate *SaN"ebre” mcouetortewe ‘Shacee ou "AbD encore TeeReport PomEIY vs eRTNSIOV LINENS (A (PLL) LIATING ATE ALIN "rat saninon te 1208.98 70. eotareponReveeTaaReper sapxTder=13 eet sm, 4a PM ‘Cook County Clerk's Tax Agency Reports Oak Park Public Library Yeor Total Lew 1999 Taxes (paid in 2000) $3,706,908:70 2014 Taxes (paid in 2015) $10,220,413.40 2016 Taxes (paid in 2017) _$8,971,688.25 Increase over ast 2 years 2.2% Increase over ast 17 years 142.0% ‘The ibrarys levy is associated withthe levy ofthe vilage government. Vilage government in Oak Pakis “home rule,’ which means that village ‘government tax levies are exempt from stat tax cap laws that generally limit tax ley increases to the rte of inflation, Because of ts association withthe vilage, the library's ley I also exempt from tax cap laws Inthe year 2000, Oak Park voters approved a referendum to build» new main library, which resulted insignificant tax increases forthe library. Inthe last two years, however, some ofthe bonds used to finance the construction of the main brary have been paid of, rest in lower tax levis from the bray. ATE on/s4/o0 ak Yea 900 oENoY Tax RATE REPORT PROPERTY TAK ERTENSION LEMITING ACT (PTELA) LavDTING Aare cancurefion TOOOWMEPTERSRROPERTY g3:549-457 Fv EScatPTtON oF FUND tess Amour See TOM MEW TEELTENGttoutate "an’aate” cncor8 Tox Rapt PoreRY nae OESIOV LMTTNG La (PTL) LINING FATE HLA Yon senibaice — u p08... AekaeporRevaedTeRepor ase indent oft pra. /v.gouaseparuneparanertaspe aes isn, 44 PM. ‘Cook County Clerk's Tax Agency Reports Oak Park Township Yeor Town Fund Mental Heath Board General Assistance Total Township 1999 Taxes (paid in 2000) $1,313,661.03, $966,371.83 5234003.06 $2,514,075.42 2014 Taxes (paid in 2015) $2,600,051.04 51.493,606.34 $488052.05 §4577,740.48 2016 Taxes (paid in 2017) $2,703 97436 $497,585.80 $485,328.73 $4,686,888.89 Increase over last 2 years 24K Increase over last 17 years 85.4% ‘The Township has three tax levies whic, as group, are subject tothe state's tax cap laws. The Township has not put forth tax referendum since 1973, when voters approved the Community Mental Health Board and is associated tax levy ‘The Township, along with the other taying districts that are subject tothe state's tx cap laws, has gotten revenue In excess of inflation under the ‘new growth’ exception to the tx cap law. Under ths exception taxes increase by the rate f inflation on esting properties. But when new properties come anne in a particular year, the taxing districts ave the right to impose thelr tex rates ont the new properties, Ths results in taxlevy increases fr the local government that exceed the rate of inflation, ‘When Tax increment Finance districts (“TIF districts) expire, the properties coming out ofthe TIFs are treated as new growth and thus can be taxed. In the last decade, the Vilage ‘carved out’ certain properties from the TF dstrit to allow the Township and the other government under tax caps to inerease thei eves by more than inflation. ATE 06/14/00 TAK Vea 1000 {sceney TAK RATE REPORT TOWSHTP OF OMK Pa Prion veue cone county cas a,ea8 com cowry 754,977,008 [PROPERTY TAK EXTENSION LIMITING ac (PTELA) LiMITING RATE cavewletTon ST MNEETEEGTRDTERTY oonbar ae i aeasaso4 754,498,138 + ose wena Funo oesentPrton oF FUND test feauwr “e feittns altowate ""Sar'mare’ neoueeo'tew ‘Saget in Mare scuehi'S ReDueHiOn Peron of 38 ATE 08/14/00 Tak VaR 1000 sogNey Tax RATE REPORT wou oF a ne 2vass.o49 J 781,428,196 + om ‘vo oFSentPr10N oF FUND test feos “S ative a IY tty “Sa MMA scuehi'S'neouerlon Peron a7. S878 1200 TAK EXTENSION GRAND TOTAL 80,971.28 DATE 08/4/00 Tax vEaw 1900 scenoy THK RATE REPORY [PROPERTY TAK EXTENSION LIMITING ACT COTELA) LIMITING RATE cALGULATION TS MFETEEGEAOPERTY 1908 ACOREGATE EXTENSION 1590 CAY MINUS NEW PROPERTY, aagsoe fat aan.iae + oe TOTAL San G8 Sunes sarap aie a eoueee ce ‘suoen Sh tare ‘oon ‘ox Repot omeATY TAR EXTENSION CIMETING LA (ELL) COMETING HATE cakcaaTTON SS MgSO yp Breet ‘p20 170 enaweper Rees ToxRope tpx7inger=0 enn Tac Repat esky Tae EXTENSION IRTTNG a (EAL) COMEING RATE cALCRATTON vent ayant p08 66 170 etasropertRviscTasRepor apxTinden=2 connor TacRepot p:120886170.SehameporResoTexRepor asp den=t on np.208.00.s useyanteperRepontLomtenaspiex=) rs7, 444 PM tof ps74vm 90 ouarepuruKepon oe aspx rexd rst7, 444 PM npr aus.00. suasuaarepoeuKeponantent asp naeN=1 Section 6 Research on Consolidation In 2005, the Indiana Policy Review Foundation issued a report that reviewed academic research (on the effects of local government consolidation. Page | of the Executive Summary reported as follows: “In genera, it is uncommon (although not impossible) for operating costs to

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