In the Fall of 2020 , the recently elected Mayor of Bison in the state of Illiana has found himself facing a difficult political decision. During his campaign, he had promised not to raise property tax rates. However, cuts in federal and state aid along with stagnating property values have made it impossible to deliver a balanced budget to the city council without severe cuts in city personnel and services or some type of revenue increase. The mayor was willing to make some difficult cuts on the spending side, but additional sources of revenue will still be needed. As a way out of his dilemma, the mayor has proposed to take expenditures on garbage collection and disposal services out of the city's general fund, and to create a separate enterprise fund to record revenues and expenses associated with the city's garbage collection and disposal operations. At the time the mayor made his proposal, garbage collection and disposal services were provided free of charge to all properties except large commercial, industrial and institutional properties. To cover the full cost of the residential garbage collection, the mayor proposes that the city charge residential properties a flat rate of $1 per bag of garbage collected. The city would sell "official garbage bags" to residents (at $1 per bag) and only these bags would be collected. (You can assume that other types of garbage and garbage from non-residential users would be handled separately) At the time, Bison had a property tax rate of 1.25% of full market value, which was below the state average (1.4\%) and the rate in most surrounding suburbs (average of 1.5% ). The Bison City Budget Office estimates that the rate would have to be raised to 1.55% of full market value to raise the same amount of revenue as the user fee. You can assume that the neither Bison nor the State of Illiana have any property tax relief programs and there are no limitations on the growth of property tax rates, property tax levy, or assessed values. Bison reassesses property values every three years and had a coefficient of dispersion last year of 10% on residential property (15\% on commercial/industrial property). Compare, on ALL of the revenue evaluation criteria, the mayor's proposal to institute a garbage collection charge relative to the alternative of raising property taxes. Based on your assessment of these revenue sources, make a recommendation and justify it. Be sure to make clear the tradeoffs that are involved in choosing one alternative over the other