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Planning Implications <br /> <br />· Difficult to maintain historic <br /> expenditure trend without higher tax <br /> <br />rate <br /> <br />· Growth in tax base key to future <br /> financial condition <br /> <br />· Tax impact created by both tax rate <br /> and property appreciation <br /> <br />Ehlers & <br />Associates <br /> <br />27 <br /> <br /> <br />