By Arthur Morris, includes “… While I am a supporter of property tax reform, let me attempt to explain why I am troubled by the mayor’s argument. On Jan. 1, 2015, the Lancaster city general fund had a fund balance of about $10 million … For 2015 and the following five years, the city predicted deficits totaling almost $12 million, or about $2 million each year. … But those predicted deficits were incorrect. Instead of a $12 million loss, there was an overall increase of $5 million in those years.” (Note: The differing interpretations for Lancaster are partly driven by how state and local government keep two sets of books, including general fund “balance sheets” using cash-basis-like accounting principles that can be deceptive.)