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67 <br /> Methods of Analysis <br /> 1) Basic principles of jurisdictional equity will be set <br /> • forth. The current arrangements will then be compared <br /> with the basic principles to determine to what extent the <br /> present arrangements are in accord with the basic princi- <br /> ples and the extent to which they are inconsistent with <br /> the basic principles. Variations, if any, will be <br /> expressed in per capita amounts for citizens of the <br /> County, citizens of each municipality and citizens of the <br /> unincorporated area of the County. <br /> 2) The findings will then be examined in light of the <br /> estimated incidence of each taxing measure and service <br /> program of each unit. This examination should suggest the <br /> direction and rough magnitude of adjustments that might <br /> appropriately be made to the findings of jurisdictional <br /> inequities, if any, in order to reflect the "real" circum- <br /> stances for citizens of the various governmental units. <br /> 3) No attempt will be made to evaluate the equity or appro- <br /> priateness of any particular taxing measure, or the <br /> efficiency or effectiveness of any particular program or <br /> function. State and federal financial support in the form <br /> of grants, loans and shared revenues will be included at <br /> their 1987-88 levels, but without evaluation of their <br /> appropriateness. <br /> RECOMMENDATION(S) : <br /> The Manager recommends that the Board approve Orange County's <br /> participation in the study of tax equity. <br /> II <br />