D.__Two summaries, up to 500 words each, one in support of and one in opposition to each proposal, of written comments filed with the election officer by 45 days before the election.__A summary may not mention names of persons or private groups, nor any endorsements of or resolutions against the proposal.__Measure representatives following these rules shall write this summary for their proposal.__ The election officer shall maintain and accurately summarize all other relevant written comments.

Except by later voter approval, if an increase in revenue exceeds any estimate prepared under paragraph C for the same fiscal year, the tax increase is thereafter reduced in proportion to the amount of the excess, and the excess revenue that was collected must be refunded in the next fiscal year.__Ballot questions for revenue increases must begin:__"Shall (specify district) revenues be increased (amount of first or, if phased in, full fiscal year dollar increase) annually...?"

6.__Costs.__The State shall reimburse municipalities for the following costs:

A.__The costs of any election under this section and providing the notice required under subsection 5 if the election provides for a state tax increase; and

B.__The cost of one local district election per year under this section if that election occurs during a regular election.

§2044.__Expenditure limitations

1.__State expenditure limitation.__Beginning with the first fiscal year that begins after this section takes effect, the maximum annual percentage change in state fiscal year spending in the categories specified in this subsection equals the inflation adjustment factor plus the population adjustment factor and any increases attributable to measures approved under section 2043.__ This limitation must be calculated separately for the following categories:

A.__General Fund;

B.__Highway Fund;

C.__Quasi-governmental agencies and Other Special Revenue funds, for which separate individual limitations must be