Some state and local governments are trying to bypass laws requiring voter approval before bonds can be issued or other public debt increased. In one case, a county board of supervisors in Virginia sued all county taxpayers so it could purchase a new headquarters building.

Critics say the case illustrates the arrogance of some elected officials.

• In that incident, involving Loudoun County, voters had rejected by 2 to 1 a plan to build a $35 million County Government Center.

• The board sued county taxpayers, but later dropped the suit after a judge ruled the state's attorney general would represent taxpayers.

• To bypass voters, the board arranged to have a private developer build it anyway, using $12 million in public funds, and then lease the building back to the county.

• After voters booted out seven of the nine supervisors in the next election, the new board raised taxes twice and is now trying to sell bonds to buy the building back -- but outraged citizens have filed suit to block sale of the bonds.

Observers say such incidents aren't peculiar to Virginia. Courts in Texas, North Carolina, West Virginia and New Mexico have all recently invalidated or restricted the ability of local governments to issue debt without voter approval.

The California Supreme Court recently agreed to hear a case challenging the right of San Diego to bypass the state constitution's requirement for voter approval of debt. The city created a new paper entity to issue bonds for a $213 million expansion of its convention center.

"Cities are turning to creative financing, non-voter approved, as a way of raising money they can't get citizens to agree with," says San Diego tax activist Richard Rider.