POTENTIAL MUNICIPAL FUNDING <br /> General tax revenues are commonly used to fund tree programs. While <br /> this source can be stable and is frequently the only perceived option, tree <br /> programs are in stiff competition with other programs and services. For this <br /> reason, the general fund must be only one of the funding options. <br /> Special levies have all the advantages of general fund financing, but take <br /> some of the pressure off the rest of the city budget. Although levies slightly <br /> increase the taxpayer's burden, they are equitable, easy to administer, <br /> dependable, and minimize the financial burden on the community as a whole. <br /> Municipal revenue bonds have been traditionally used by local <br /> governments to acquire necessary improvement capital. Bonding may be a <br /> desirable option, because it requires voter approval, which clearly <br /> demonstrates community support. On the other hand, municipalities have <br /> increasing difficulty fmancing new services through bonds, because of <br /> competition with other service needs. In addition to the direct use of revenue <br /> bonds for tree projects, major street and utility developments should include <br /> the costs associated with tree removal, planting and replacement projects. <br /> Direct billing charges individuals for work completed on their property. <br /> The outstanding balance of an unpaid bill is added to the owners' property <br /> taxes. Direct billing is dependable, but not necessarily equitable. Many <br /> property owners benefit from community wide programs to plant, replace and <br /> maintain trees on private property. For example, efforts to control tree <br /> disease and maintain street trees benefit all residents, not just individual <br /> property owners. Those living on fixed incomes may fmd it difficult or <br /> impossible to meet the expenses. Billing administration can consume money <br /> that would otherwise be used for program activities. <br /> Special assessments place an additional fee on property tax bills. The <br /> assessment is often based on the linear feet of street frontage dedicated to <br /> public use and may pay for acquiring trees or maintaining trees and parking <br /> strips. This approach has the same advantages and disadvantages as direct <br /> billing, with the added advantage that special assessments can often be paid <br /> over three to five years. In a variation of this concept, local governments may <br /> assess developers and then assume responsibility for purchasing, planting and <br /> maintaining trees in new developments. <br />