NACo, in a joint venture with the Carl Vinson Institute of Government, University of Georgia, recently published, County Fiscal Capacity, County Revenues, A Survey of Authority and Practice.

Ever wondered how other governments structured their revenue capacities? Or why a neighboring government has made “good” with guys at the state capital? A look at this report might help!

Through the years, counties struggled with ways to increase revenues for their communities while adhering to state laws that define specific types of activities and outline revenue sources that are permitted. In addition to balancing those two items, many counties are dealing with mandates handed down from the federal government through the states in an effort to transfer more responsibilities to local government.

This publication provides some insight and answers to questions that arise as counties develop, revise and update their fiscal capacity. This report is part of an ongoing effort by NACo to conduct research about the form, function and finances of county government. The report presents the findings of a review of state revenue laws for counties and a survey of county revenue practices.

This is the result of the first part of a two-year study of county revenue capacity. It examines, for fiscal year 1999, the revenue-raising options available to counties under state law and the revenue practices of a representative sample of counties. The study specifically examines the current revenue-raising authority and practice of counties and then compares the results with a review of applicable state laws from all 50 states — to learn the extent to which counties utilize the revenue options available to them under state law.

(For more information on this publication, contact Jacqueline Byers, NACo director of research, at (202) 393.6226 or jbyers@naco.org.)

(To order this publication, contact Stacey Kennedy at (202) 942-4256 or e-mail skennedy@naco.org.)