THE DISCONTENT OF CALIFORNIA RESIDENTS OVER TAXES WAS INFLUENCED BY PERCEPTIONS OF REAL AND ALLEGED WASTE OF TAXPAYER DOLLARS BY FEDERAL AND STATE GOVERNMENTS. POLLS INDICATE UNDERLYING AND OVERT DISSATISFACTION WITH WELFARE, GOVERNMENT-SUPPORTED PUBLIC HOUSING PROJECTS, MEDICAL CARE PROGRAMS, COURTS, AND SCHOOLS, IN THAT ORDER. POLICE AND FIRE SERVICES ARE THE LEAST RESENTED AND MOST DEMANDED AS RIGHTFUL RECIPIENTS OF PROPERTY TAXES. WHAT APPEARS TO HAVE STARTED THE REVOLT IN CALIFORNIA WAS RAPIDLY ESCALATING PROPERTY TAXES THAT DROVE FIXED INCOME FAMILIES FROM THEIR HOMES WHILE STATE RESERVES GREW BY THE BILLIONS. MEDIA COVERAGE ABOUT FRAUD AND THE WASTE OF FUNDS FURTHER ADDED TO THE REVOLT. THE CALIFORNIA POLICE CHIEFS' ASSOCIATION ADOPTED A RESOLUTION IN 1978 IN SUPPORT OF PROPERTY TAX RELIEF. HOWEVER, AS A RESULT OF PROPOSITION 13, POLICE OFFICERS ARE BEING LAID OFF AND SERVICES BEING CUT, INCLUDING JUVENILE CRIME PREVENTION, COMMUNITY RELATIONS, INVESTIGATIVE, AND TRAINING SERVICES. PROPOSED ACTIONS INVOLVE A FREEZE ON HIRING, A REDUCTION IN GOVERNEMENT EMPLOYEE SALARIES, RANK REDUCTION, SHARED JOBS, CONSOLIDATION, AND THE ELIMINATION OF OVERTIME, AND THE LEAGUE OF CALIFORNIA CITIES HAS PROPOSED A SEMINAR, TO BE HELD WITH THE SUPPORT OF THE CALIFORNIA POLICE CHIEFS' ASSOCIATION AND THE POLICE FOUNDATION, TO EXPLORE AND DISCUSS ISSUES THAT AFFECT THE ADMINISTRATION OF AN AGENCY WHEN CONFRONTED WITH SEVERE FISCAL CUTBACKS. OTHER COUNTY POLICE ASSOCIATIONS ARE ALSO INVESTIGATING WAYS OF DEALING WITH THE RAMIFICATIONS OF PROPOSITION 13. (DEP)