In this subdivision, "bill with a fiscal impact'' means any bill or joint resolution introduced into either house of the general court: I. Which would require the state or a city or town or county to appropriate or expend funds or both; or II. Which would have the effect of changing the taxable valuation of a city or town or county by creating, expanding, increasing or reducing tax exemptions; or III. Which would otherwise have the effect of changing the revenues of the state or a city or town or county.
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