WHEREAS, this great nation is built on the solid foundation of government being of the people, by the people and for the people, and

WHEREAS, it has become too commonplace for governments at all levels, to solve financial problems by creating new taxes and/or increasing existing taxes with little or no regard for the abilities of people to pay those taxes, and

WHEREAS, the responsibility of government is also extended to the provision of needed services to the people and to ensure that those services meet the test of what a needed governmental service is; and

WHEREAS, the authority granted to a government to levy taxes carries with it the responsibility to operate that government in an efficient, cost effective manner, devoid of pork barrel projects and political favoritisms; and

NOW, BE IT RESOLVED, by the (Insert Elected Body) of the (Insert Jurisdiction), that there is hereby established a

Local Taxpayer Bill of Rights defined as follows;

1. Any proposed tax rate increases will be discussed in an open and transparent manner
2. Any proposed tax rate increases will include extended public comment periods beyond what is required by state law
3. Any tax rate increase should be passed with a 60% vote (or supermajority) of (Insert Elected Body)
4. Any budget surpluses created by excess revenues in the general fund will be returned to the taxpayers by tax rate reductions

Passed and adopted by the (Insert Elected Body) of the (Jurisdiction), on the (Insert date)

Approved by Board of Directors on January 20, 2016