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• eliminated in 1979 and replaced with one additional percent in the local <br />sales tax. <br />The growth in mill levies in this area has been relatively slow. This may <br />be due to the 78 legislative limitation on the growth of property tax <br />revenue. This limitation cnn be exceeded, but only with the approval of <br />the Colorado Department of Local Affairs. Further, home-rule <br />municipalities (Delta) are exempt from the 7B limitation. <br />In summary, the trend of assessed value in Delta County as a whole <br />represents a relatively stable property tax base. Some potential internal <br />distribution problems could be resolved with zoning changes and city/- <br />county cooperation for service provisions. For example, zoning ordinances <br />to control mobile home developments and to limit residential growth to <br />certain portions of the County could help stabilize, in the long run, the <br />various tax bases and control the extent of public service provision. in <br />addition, certain services such as law enforcement and some administrative <br />• duties could be contracted by the cities to the County in exchange for <br />portions of the mill levy or for a fixed price. This would lessen the <br />public service burden on the communities, while allowing the County to <br />achieve effective economies of scale. <br />2. General Fund Revenues <br />Table II-11 presents the total revenues received by each entity and a per <br />capita comparison of the revenue sources. As implied by the data, <br />property tax ie the major source of revenue for county governments, <br />followed closely by sales tax. However, for municipalities the sales tax <br />is the most important revenue source. Gunnison and Delta Counties levy a <br />18 sales tax, the cities of Paonia and Hotchkiss nlso levy a 18 sales tax, <br />and Delta City levies a 28 sales tax (to compensate for no property <br />tax). The State of Colorado levies a 38 sales tax and the maximum limit <br />for total sales tax is 78. Combined, therefore, the city of Delta has a <br />68 sales tax, while Paonia has a 58 sales tax. With relatively large <br />• local options for the amount of sales tax, this source of revenue could <br />become even more important if rapid growth occurs Sn this region. The <br />29 <br />