Beginning January 1, 2007, and continuing every January 1st thereafter, the twenty-three
thousand four hundred fourteen dollars ($23,414.00) income limitation shall be automatically
adjusted by the percentage of change in the average cost-of-living index in the period
of January 1st through December 31st of the prior year as compared to the same period
for the year prior to that tax year. As used herein, the term "index" shall be the
average of the monthly consumer-price index figures for the stated twelve-month period,
for the United States as a whole, issued by the United State Department of Labor.
(Ord. No. 2007-17, § 7, 9-27-07)
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