Functional Scheme discontinuance prompts reversion to unitary system, phased with earlier implementation where practicable as planned. Decision to discontinue the Functional Scheme and revert to the previous unitary system because the Functional Scheme failed to cure and worsened the underlying malady; partial separation of assessment and collection was rejected as administratively and legally impracticable. The reversion is to be phased to avoid temporary administrative dislocation and protect the overall Action Plan, with uniform reversion required at the end of the phase-in and allowance for earlier reversion in charges where targets will not be disturbed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Functional Scheme discontinuance prompts reversion to unitary system, phased with earlier implementation where practicable as planned.
Decision to discontinue the Functional Scheme and revert to the previous unitary system because the Functional Scheme failed to cure and worsened the underlying malady; partial separation of assessment and collection was rejected as administratively and legally impracticable. The reversion is to be phased to avoid temporary administrative dislocation and protect the overall Action Plan, with uniform reversion required at the end of the phase-in and allowance for earlier reversion in charges where targets will not be disturbed.
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