In 2010, the Legislature created the Council on Local Results and Innovations. In February 2011, this council released a standard of ten performance measures for counties and ten performance measures for cities to aid residents, taxpayers, and state and local officials in determining the efficacy of counties and cities in providing services and to measure residents’ opinions of those services. Participation in the Performance Measurement Program by a county or city is voluntary. Counties and cities that choose to participate in the program must officially adopt and implement the established system and the ten minimum performance measures developed by the council. A county or city that elects to participate in the Performance Measurement Program is eligible for a reimbursement of $0.14 per capita, not to exceed $25,000, and is exempt from levy limits under sections 275.70 to 275.74 for taxes payable in the following calendar year, if levy limits are in effect.