Artificial lids should not be imposed upon a property tax which would restrict the revenue generating capacity of Clark County government. If artificial lids are imposed on local (property) taxes, they should be flexible to allow for changing conditions, time and needs. Provisions should be made for periodic review. Provision should be made for either permanent or temporary lifting of the lid if local conditions and/or need warrant it.

The local tax structure should be balanced and should consist of several sources of local revenue, all of which should be 'fair.' (See State Tax Position.) Local tax structure should emphasize revenue generated locally which shall be spent to meet local needs.
(Reaffirmed in 1990)