...Question 3 would roll back to July 1988 all increases in fees and charges imposed by state agencies and independent authorities and repeals any tax increase enacted since August 2, 1989; the tax reductions would take effect on Jan. 1, 1991; estimates loss in local aid, spending cuts in city departments, layoffs and the impact of a Proposition 2 1/2 override; briefly discusses spending reduction necessaary if Question 3 does not pass...