County options: To tax or not to tax Leda McIntyre Hall Background Guy Myers is in his second term as mayor of Saylor Park, a mid-sized midwestern town. Having served as the comptroller prior to his election, Myers has brought a clear understanding of the city's finances to his office. Here, as in other cities, the amount of federal dollars available to municipalities has shrunk drasti- state support is now at property freeze, was passed almost years ago, further complicates financial situation in Saylor Park. During Myers's first term, city was level, but the past two years have seen a serious decline in the real purchasing power of the city's budget. Programs have been cut, vacant positions usually are left new officers are hired than are needed, and most capital projects have been put on hold. Mayor Myers chairs Saylor Park's city council, which has nine elected council members. He directs the city's administrative operations with the assistance of Scott Anderson, the senior professional administrator in the city's employment. Saylor Park is one of two fairly large cities in Fleming County (population 247,000). There are 110,000 residents in Saylor Park, 40,000 residents in Landis, and the remaining residents live either in rural areas or in one of the six other incorporated places in the county. Having three major but separate administrative units (Saylor Park, Landis, and the county government in the county complicates cooperation and fosters duplication. Completely surrounded by Saylor Park, Landis is fairly parochial and has many residents of Belgian and Italian descent. The minority population is very small. On the socioeconomic scale, Landis tips toward the middle or upper-middle class and sees itself a working-class, conservative town. Although little overt hostility exists between Landis and Saylor Park, Landis seeks to remain politically and socially independent from its larger neighbor. It operates under a mayor council form of government, including a nine-member city council, without the assistance of a professional administrator. Of the three formal governmental units, Fleming County is the oldcst and traces its authority to the state constitution. Seven county commissioners share adminis- trative and legislative authority o land use, the county jail, parks, and the sher. iff's office. Thc is no county administrator or elected executive, a situation that creates a leadership void in the county. Property taxes are relatively low in tbe county, and its residents sometimes are accused of enjoying the benefits of Saylor Park and Landis without paying a share of the costs. County options: To tax or not to tax Leda McIntyre Hall Background Guy Myers is in his second term as mayor of Saylor Park, a mid-sized midwestern town. Having served as the comptroller prior to his election, Myers has brought a clear understanding of the city's finances to his office. Here, as in other cities, the amount of federal dollars available to municipalities has shrunk drasti- state support is now at property freeze, was passed almost years ago, further complicates financial situation in Saylor Park. During Myers's first term, city was level, but the past two years have seen a serious decline in the real purchasing power of the city's budget. Programs have been cut, vacant positions usually are left new officers are hired than are needed, and most capital projects have been put on hold. Mayor Myers chairs Saylor Park's city council, which has nine elected council members. He directs the city's administrative operations with the assistance of Scott Anderson, the senior professional administrator in the city's employment. Saylor Park is one of two fairly large cities in Fleming County (population 247,000). There are 110,000 residents in Saylor Park, 40,000 residents in Landis, and the remaining residents live either in rural areas or in one of the six other incorporated places in the county. Having three major but separate administrative units (Saylor Park, Landis, and the county government in the county complicates cooperation and fosters duplication. Completely surrounded by Saylor Park, Landis is fairly parochial and has many residents of Belgian and Italian descent. The minority population is very small. On the socioeconomic scale, Landis tips toward the middle or upper-middle class and sees itself a working-class, conservative town. Although little overt hostility exists between Landis and Saylor Park, Landis seeks to remain politically and socially independent from its larger neighbor. It operates under a mayor council form of government, including a nine-member city council, without the assistance of a professional administrator. Of the three formal governmental units, Fleming County is the oldcst and traces its authority to the state constitution. Seven county commissioners share adminis- trative and legislative authority o land use, the county jail, parks, and the sher. iff's office. Thc is no county administrator or elected executive, a situation that creates a leadership void in the county. Property taxes are relatively low in tbe county, and its residents sometimes are accused of enjoying the benefits of Saylor Park and Landis without paying a share of the costs