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    Constitutionalized Consent: Preemption of State Tax Limits in Municipal Bankruptcy

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    Author
    Hunt, John Patrick
    
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    URI
    http://hdl.handle.net/20.500.13051/8249
    Abstract
    Many states impose absolute limits on municipal taxes, such as a one percent maximum property tax. States also commonly require electoral approval of municipal taxes. California's Proposition 13 is the best-known example of such state-imposed requirements. Such restrictions reduce municipal flexibility in dealing with financial distress and may contribute to municipal financial distress.
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