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Municipal Revenues & Taxation 1 <br />MR-1 State and Local Fiscal Relationship 2 <br />MR-2 Revenue Diversification and Access 2 <br />MR-3 Restrictions on Local Government Budgets 2 <br />MR-4 Budget and Financial Reporting Requirements 4 <br />MR-5 Local Government Aid (LGA) 4 <br />MR-6 State Property Tax Relief Programs 5 <br />MR-7 Property Valuation Limits/Limited Market Value 5 <br />MR-8 Market Value Homestead Exclusion Program 5 <br />MR-9 Metropolitan Area Fiscal Disparities Program 6 <br />MR-10 State Property Tax 6 <br />MR-11 Class Rate Tax System 7 <br />MR-12 Regional Facility Host Communities 7 <br />MR-13 Sales Tax on Local Government Purchases 7 <br />MR-14 City Revenue Stability and Fund Balance 8 <br />MR-15 Public Employees’ Retirement Association (PERA) 8 <br />MR-16 State Program Revenue Sources 9 <br />MR-17 Post-Employment Benefits 9 <br />MR-18 Health Care Insurance Programs 9 <br />MR-19 State Budget Stability 10 <br />MR-20 Taxation of Electronic Commerce 10 <br />MR-21 Payments for Services to Tax Exempt Property 11 <br />MR-22 Proceeds from Tax Forfeited Property 11 <br />MR-23 Deputy Registrars 11 <br />MR-24 Special Assessments 12 <br />TABLE OF CONTENTS