The City of Hartwell Spends About $3 Million Annually on Snow

The city of Hartwell spends about $3 million annually on snow removal. The city is considering amending its real property tax law to allow homeowners to offset the cost of private snow removal against their annual property tax liability. This amendment would affect the:

A) Fairness of the tax
B) Efficiency of the tax
C) Sufficiency of the tax
D) Convenience of the tax