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WHEREAS, property tax reform in the 1988 Omnibus Tax <br />Bill did not address system inequities, but rather overhauled the <br />property tax structure to base taxes on fixed percentages of a <br />property's market value. <br />NOW, THEREFORE, BE IT RESOLVED, the Minnesota <br />Legislature be requested to take a comprehensive look at <br />reforming the property tax and state aid system to identify <br />municipal fiscal need and fiscal capacity and establish state aid <br />distribution formulas which encourage efficiency in the delivery <br />of municipal services. <br />BE IT FURTHER RESOLVED that municipal spending be a <br />major focus of this study. <br />Adopted by the City Council of the City of Orono, <br />Minnesota at a regular meeing held the 10th day of October, 1988. <br />