2011 - South Carolina Association of Counties

REVENUE, FINANCE AND
ECONOMIC DEVELOPMENT
GENERAL STATEMENT OF POLICY
The South Carolina Association of Counties is committed to the concept of Home Rule. It
is only by allowing the citizens of the state’s counties and communities to govern themselves
by electing their own local governing bodies, that local communities are able to tailor the
governmental services available to each community’s individual needs and wishes. An
integral part of providing services for the community is the ability to both adequately fund
and fund in a fair and balanced manner the services provided.
In the same manner that no two communities want or need the same services or level of
services, no two communities need or want the same package of revenue raising measures.
The South Carolina Association of Counties is committed to providing a menu of revenue
raising mechanisms to ensure that local governments can provide the services and levels
of service that the citizens demand and expect. By allowing each community a range of
revenue producing mechanisms, each community is better able to fund public services in
a manner which is fair and balanced for that particular locality.
The South Carolina Association of Counties believes that no matter what revenue raising
mechanisms are used, the mechanisms must be fair to both the individual taxpayer and the
community of taxpayers as a whole. Efficiency, manageability, and stability of the revenue
sources used must also be factors in determining the proper method of funding locally
provided services.
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