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Abstract

In 1932, the West Virginia Legislature adopted and in a referendum the voters approved a Tax Limitation Amendment (TLA) to the State Constitution, which had features similar to California's Proposition 13. While the economic situation at the time and in the State were very different than in California in 1977, a study of the long run impacts of the TLA can be useful in helping understand and cope with problems that arise. The major impacts of the TLA were on services, other taxes, and the transfer of functions from local government units to the State. These will be examined after a brief discussion of the TLA.

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