The accounting rules have changed and government can no longer (or no longer afford) to ignore "promises" that are future liabilities. https://www.justfactsdaily.com/federal-2017-fiscal-shortfall-74-worse-than-deficit/
The City of Harrisonburg is a second class city. The judicial system is administered by the County. The Commonwealth's Attorney for the County of Rockingham and the City of Harrisonburg is sworn to uphold the law. Change the law by proper exercise of the electoral process.
I not agree with number 1. I agree with numbers 2 and 3.
Apparently, implementation of the program is not going well. Recommend tax bills be put off until a host of issues are resolved.