8-35. (Fiduciary funds in practice) The city of Macroville hires you as a consultant to help establish a procedure to simplify its property tax collection processing and to make the process more efficient. Currently the city and six special districts receive money from a property tax. Each district and the city have their own billing, recording, and collection functions. In addition, the taxpayers are upset about paying seven tax bills. At a recent town hall-type meeting, several citizens demanded that the city do something to simplify the process. As a consultant, how would you advise the city