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WHEREAS, deductibility has always been accepted as an essential constitutional principal to protect the integrity and fiscal independence of the separate states and local governments; and WHEREAS, repeal of deductibility would be a direct interference with the most fundamental of all state and local government rights, I.e., the power of each to raise revenue and finance services as it deems appropriate; and WHEREAS, this proposal only continues the squeeze on S state and local governments at a time when we are attempting to finance increasing public service demands with fewer dollars from the federal government; and WHEREAS, grant-in-aid to state and local governments has been slashed by more than 50 percent over the last decade and major national studies show that counties have had to raise revenues to replace their lost federal dollars, and elimination or restriction of the deduction for this tax will make it even harder for counties to raise the necessary revenues; and WHEREAS, this is the largest single deduction taken by the nation's taxpayers, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that the Board respectfully requests the members of Congress to oppose all efforts to eliminate or restrict the state and local tax deduction. The resolution was moved for adoption by Commissioner Wheeler and the motion was seconded by Commissioner Bowman, and, upon being put to a vote, the vote was as follows: Chairman Carolyn K. Eggert Absent Vice -Chairman Richard N. Bird Aye Commissioner Don C. Scurlock, Jr. Aye .Commissioner Margaret C. Bowman Aye Commissioner Gary C. Wheeler Aye The Chairman thereupon declared the resolution duly passed and adopted this 1st day of May, 1990. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA By R cFi—ar N. Bird Vice Chairman 68 h r MAY 1990 MOK I F,1u1U 6