State mandates come in many shapes and sizes. Typically, they are thought of as statutory or regulatory provisions that require a local government to deliver a service without providing the funding to go along with it. These types of mandates are perhaps the easiest to identify and quantify. But it is important to note that mandates can take other forms as well. Many mandates do not necessarily require local governments to provide a particular service, but they place restrictions or impose requirements on the way municipalities operate or how a particular service is delivered. Frequently, these mandates limit flexibility, forcing local leaders to be less efficient and cost-effective than they otherwise would. Finally, state mandates can limit a municipality's ability to raise revenue by restricting the fines, fees and taxes that may be levied at the local level.