Property Taxes are a major source of revenue for local governments, while user fees are frequently used by local governments as an alternative to unpopular property taxes. Address all of the following. (a) Explain the advantages and disadvantages of relying on the property tax from the point of view of BOTH a local government and a taxpayer. (b) Explain steps a local government can take to ensure property taxation is administered as fairly as possible. Now Assume your boss is the mayor and he/she asks you to devise user fees to help offset property taxes. (c) Explain what general types of user fees you would recommend (not recommending any is not an option) to offset property taxes and why. (e) Explain what some of the downsides might be with respect to generally relying more heavily on user fees than the property tax.