Franchise fees: Annual fees paid by utilities (electricity, telephone, cable TV, natural gas) for the use of the city's public rights-of-way, or that are granted a service monopoly that is regulated by the city (garbage collection). The franchise fee is typically a set percentage of gross revenues within the city.

FTE: Full time equivalent staff positions. For example, two staff people who each work half time are together equivalent to one full time position. Or, a person who works 30 hours per week accounts for 0.75 FTE.

Measure 50: A state ballot measure that provided a one-time reduction in taxable assessed property value, and capped increases in taxable assessed value to 3% per year, regardless of market-based value increases.

Systems Development Charges: Also known as "impact fees." Charged to new development when building permits are issued as the cost of additional capacity in the street, water, sewer, and park systems.

Tax Increment Financing: The method of financing used for Urban Renewal Districts in Oregon. Under tax increment financing, there is little or no increase in taxes paid by property owners, but some of the taxes from growth in property value is diverted from local governments to pay the principal and interest on urban renewal bonds. For an explanation of tax increment financing from the Oregon Department of Revenue, click here.

Unfunded Mandate. A requirement--typically from the national or state government--imposed on the city, with no accompanying funds to carry out the requirement.