PEER Report #267

AN ANALYSIS OF LOCAL GOVERNMENT FUNDING AND SERVICES: LAUDERDALE COUNTY/CITY OF MERIDIAN/TOWN OF MARION, November 7, 1991, 61 pages

Lauderdale County and the City of Meridian have engaged in a lengthy debate over the terms “tax equity” and “double taxation.” At the request of Lauderdale County, PEER sought to clarify certain issues around which the debate centers:

• No accepted definitions exist for the terms “tax equity” and “double taxation.”
• $4.5 million of the county’s $7.5 million in ad valorem taxes for fiscal year 1990 (60.2%) was collected on property in the City of Meridian.
• Lauderdale County residents outside of Meridian’s city limits provided $1.4 million (19.76%) of Meridian’s $7.3 million in sales tax revenue for fiscal year 1990.
• 57.07% of Lauderdale County’s road and bridge tax revenues for fiscal year 1990 originated within the City of Meridian, while 7.09% of Lauderdale County’s disbursements from road and bridge tax revenues was used inside the City of Meridian.
• Local tax revenue originating in the City of Meridian provided 71.17% of the local government funding for Meridian Public Library and 55.50% of the local government funding for the Multi-County Community Service agency during fiscal year 1990.

For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.