From the Northwest Indiana Times:
Bite the bullet on a local income tax rather than borrowing
None of us like the specter of another tax, and the history of government waste in Lake County makes it even more bitter to the fiscal taste buds. But tax caps and freezes — combined with needed austerity measures — have made the adoption of a local county income tax all but essential. County leaders need to put political expediency aside and summon the courage to adopt a local income tax in 2013. The solution should no longer be the wasteful and endless game of borrowing to pay the bills. Creating debt doesn't dig you out of a hole; it makes the hole deeper. This technique doesn't work well for individual taxpayers, and it shouldn't be used at the local government level either.
http://www.nwitimes.com/news/opinion/editorial/editorial-some-public-policy-new-year-s-resolutions-for/article_fc835002-7e8b-5f89-84c3-330e23024b35.html