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End Notes


1 National Association of Counties, “Why Counties Matter,” available at http://www.naco.org/sites/default/files/documents/CountiesMatter_brochure.pdf. 2 Emilia Istrate and Daniel Handy, “The State of County Finances: Progress Through Adversity,” NACo Trends Analysis Paper Series, Issue 6, October 2016, available at


http://www.naco.org/sites/default/files/documents/2016%20County%20Finance%20Report_10.07.16.pdf. 3


Based on an analysis of the 2013 audited county financial statements of 2,112 counties in 45 states and the District of Columbia. 4 Emilia Istrate and Daniel Handy, “The State of County Finances: Progress Through Adversity,” NACo Trends Analysis Paper Series, Issue 6, October 2016, available at


http://www.naco.org/sites/default/files/documents/2016%20County%20Finance%20Report_10.07.16.pdf. 5


See state profiles for state level data on property tax disbursements and state specific sources.


6 Figures derived by calculations based on NACo interviews with state associations. Number reflect values from differing fiscal years, dependent on state. 7 Ibid.


8 Emilia Istrate and Daniel Handy, “The State of County Finances: Progress Through Adversity,” NACo Trends Analysis Paper Series, Issue 6, October 2016, http://www.naco.


Vermont counties have no independent authority to levy property taxes. Instead, the state of Vt. and its towns collect all local taxes, disbursing a portion of this revenue to counties.


org/sites/default/files/documents/2016%20County%20Finance%20Report_10.07.16.pdf. 9


10 .New Hampshire counties do not have the authority to levy any taxes on their own. Instead, municipalities levy and collect all taxes. The county convention determines


what proportion of municipal tax revenues the towns must pay the county, and counties issue warrants annually to the towns within county borders to provide these funds.


11 Wyoming County Commissioners Association, interview response, March 2016.


12 Alaska Taxable 2015 https://www.commerce.alaska.gov/dcra/dcrarepoext/Pages/AlaskaTaxableDatabase.aspx 13 Kansas will be the 30th state after implementation of a levy limit effective January 1, 2017. 14 Association of Arkansas Counties, interview response, March 2016.


15 State of Minnesota, Department of Revenue, available at http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_12a.pdf. 16 New York Association of Counties, interview response, April 2016.


17 Emilia Istrate and Daniel Handy, “The State of County Finances: Progress Through Adversity,” NACo Trends Analysis Paper Series, Issue 6, October 2016. 18 New Hampshire counties do not have the authority to levy any taxes on their own. Instead, municipalities levy and collect all taxes. The county convention determines


what proportion of municipal tax revenues the towns must pay the county, and counties issue warrants annually to the towns within county borders to provide these funds.


19 Washington State Association of Counties, interview April 2016. 20 Colorado Counties, Inc., interview March 2016.


21 Police Jury Association of Louisiana, interview May 2016. 22 Alaska Municipal League, interview March 2016. 23 Kentucky Association of Counties, interview April 2016.


24 Rite Aid Corp. v. Huseby, U.S., No. 16-36, petition for certiorari denied October 3, 2016. 25 Menard, Inc. v. City of Escanaba, number 325718, before the State of Michigan Court of Appeals. 26 Association of County Commissions of Alabama, correspondence with NACo. 27 Association County Commissioners Georgia, interview March 2016.


ACKNOWLEDGEMENTS:


The authors want to thank the state associations of counties, state and county officials in each of the 48 states with county governments that provided essential information and comments for the study and the individual state profiles. Without them, this entire project would not have been possible. A special thanks goes to Bill Peterson, Executive Director of the Iowa State Association of Counties, and Doug Hill, Executive Director of the County Commissioners Association of Pennsylvania, who both provided substantive comments on a draft of the report. Within the National Association of Counties, we are grateful to Mike Belarmino, Matt Chase, David Jackson, and Brian Namey who made thoughtful and insightful contributions along the way. The authors also thank Dan Handy and Ricardo Aguilar for research assistance, Leon Lawrence III and Katy Solomon for graphics design, and Coleman Davis for designing the webpage of the report.


FOR MORE INFORMATION, CONTACT:


Research Department National Association of Counties research@naco.org


COUNTY LINES, SPRING 2017 About naco NATIONAL ASSOCIATION of COUNTIES | NOVEMBER 2016 21 73


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