What must be true for the Board of Supervisors to raise taxes, assessments, or fees?

For the Board of Supervisors to raise taxes, assessments, or fees, it must receive approval from voters, typically requiring either a simple majority or a two-thirds majority, depending on the specific regulations governing the jurisdiction. This stipulation ensures that such significant financial decisions reflect the will of the constituents, fostering a democratic process in local governance. By involving voters in the decision-making process, it provides a check on the powers of the Board, ensuring that any increase in taxes, assessments, or fees is justified and supported by the community.

In many jurisdictions, a simple majority suffices for certain types of taxes or fees, while more significant measures, especially those that may affect property taxes, often require a two-thirds majority to ensure broad consensus among voters. This requirement helps safeguard public interests and ensures local accountability regarding fiscal responsibilities.