term, the Manning Centre published a study entitled "Growing the Democratic Toolbox: city council vote tracking" by Jeromy Farkas. The research measured the performance of 2010 city council on the economic stances of councilors (taxpayer friendly scale), frequency of open meetings, and attendance of council meetings. According to the study these topics were of importance to Calgarians. Contrary to Nenshi's critics, who were frustrated with tax increases and capital spending and had nicked named Nenshi as "Spendshi", Farkas gauged Nenshi to be a moderate spender. Nenshi scored 50.7% and was ranked 5th out of 14 councillors on the "Taxpayer Friendly Scale". Nenshi's score was based on how many times he voted against motions of capital spending with a sample of 73 motions pertaining to city finance. Property tax surplus The city council asked Calgarians for their opinion of how to invest a $52 million surplus from an over collection of property taxes. A debate was held in May 2013 and offered five options: return the money to Calgarians as a rebate, invest in revitalizing older neighborhoods, improve Calgary Transit, reduction in taxes for businesses, and reducing the city's debt. A live debate inspired by the reality show "Dragon's Den" was held at the Devonian Gardens. In the wake of the devastating flood of 2013, the city council voted to implement Nenshi's proposal to use the surplus towards flood relief. However, the Canadian Taxpayer Federation warns that motion could become a permanent tax grab. That the money was intended to be returned to citizens. During deliberations of the 2014 budget majority of the councilors voted in favour of returning the 2013 provincial $52 million tax refund. The council has allocated the future $52 million per year tax refunds for the next decade towards transit options such as an express bus route entitled the 'Green Line'. The 'Green Line' is optioned for upgrading to a C-train line at a later date. The rebate will amount to $100 returned to each Calgarian household. Financial decisions of second term Nenshi's council have voted to halt council salary raises, and limit salaries of non-unionized city staff to 1.8% raises for 2014. According to councilors Shane Keating and Diane Colley-Urquhart economic factors decided the austerity measures. City unionizes however remains skeptical as Calgary city council have employed such austerity measures in the past prior to renegotiating term contracts and awarding themselves with opulent raise increases. Key