Tax Revolt

Los Angeles -- Once again there is political revolution in the warm and yeasty air of California, a new rising that will create a politics of new faces and no parties -- or of too many parties. It could be called citizen politics: It is a revolt of citizens against politicians, a class war as the politicians of this great state-nation are more and more seen as a separate class serving only their own interests.It might also be called chaos.Whatever it becomes, the new California politics will change all American politics by the end of the century.

Every taxpayer knows only too well: You have a legitimate deduction, and you know how much it should be, but you don't have receipts for every item, so you throw in some receipts that you do happen to have, and it's not really cheating because the total adds up to what your really-truly deduction is, so you're not really deducting any more than you're really, truly entitled to.That seems to be the best light we can throw on the $89,119 Johns Hopkins University...

GLASGOW, Scotland -- John Mullin wears the gloomy look of a man desperate to find the bright side of a dark situation.He sits behind the gray stone walls of Strathclyde House in the center of Glasgow and wonders how he's going to deal with the consequences of the tax revolt outside.It's happening all across Britain. But in Scotland it is more bitter because it is fueled by nationalistic sentiment.Until recently, it had the open support of the Scottish National Party, which claims 20 percent of Scotland's voters.

Nobody has declared the Anne Arundel tax revolt dead, but it has shown few signs of life during County Council deliberations on the proposed fiscal 1992 budget.Only three citizens bothered to complain Thursday night at a council hearing on County Executive Robert R. Neall's proposal to keep the property tax rate at $2.46 per $100 of assessed value.That rate would still be among the lowest in the Baltimore region. But as assessments have risen, it is 19 cents higher than the elusive constant yield, the rate that would produce the same revenue as this year, exclusive of new construction.

County Executive Robert R. Neall proposed cutting the budget for thefirst time in charter history yesterday and struck a truce with AnneArundel tax revolt leaders.Despite a recessionary projection that revenue will drop $6.4 million next year, Neall proposed a $616.6 million operating budget that is down only $800,000 from fiscal year 1991, which ends June 30.* See related stories Page 4Neall, a Republican known for hisrecord of slashing budgets in the House of Delegates, won praise forpreserving education, public safety and social services and expanding environmental protection without raising taxes.

The dilemma facing County Executive Charles I. Ecker was aptly summed up Monday by the next to last speaker at the second night of budgethearings at Mount Hebron High School:"What level of services do people want? And are people prepared to pay that level?"Builder Al Trellis told Ecker those questions are the real issue behind the "cheap shots" Ecker has been taking during the hearings: shots at his $80,000 annual salary, his $30,000 in disputed school system pension benefits and his hiring of three aides at salaries of $80,000, $60,000 and $41,000.

Considering the sentiments expressed by residents at a public hearing last night, Howard County Executive Charles I. Ecker may have the backing he needs to impose a tax increase to keep from cutting county jobs and services.At Mount Hebron High School in Ellicott City, residents and county employees wore signs on lapels and blouses urging Ecker to "Keep Our Police Services." Banners were unfurled imploring him to "Save Our Seniors Programs." And signs were hoisted beseeching the executive to protect several other programs.

Dennis Rasmussen did the right and courageous thing by publicly revealing his private opposition to tax cap proposal. The 2 percent tax ceiling panders to a bumper sticker mentality; the reality is that the county would lose more than $20 million the first year alone. Despite the claims of the tax rebels, no executive can run a government, however efficiently, under such fiscal fetters and still provide the level of services residents have received -- and still expect.Now that Rasmussen has taken a stand publicly, all four candidates for county executive in Anne Arundel and Baltimore counties, where referendums are pending, are officially opposed to the caps.

The Maryland Court of Appeals has yet to explain the legal reasoning behind its stunning impromptu decision yesterday which allows voters to arbitrarily limit property assessment increases. But this much is certain already: The ruling -- which is said to be a split decision -- is going to cause incalculable grief for local governments for years to come.The immediate mischief of the decision will be to energize assorted single-issue, ad hoc anti-tax groups to exert their muscle in the November election in an orgy of Athenian democracy -- the kind wherein citizens gather in the town square, and the side that can shout the loudest wins, and to hell with reason.