Flynn also criticized state government operations for the past four years, calling it "a party" that citizens are now being required to pay for.

Newton Mayor Theodore Mann, a Republican, gave an emotional speech against the tax rollback, saying, "I want to convince the people of Massachusetts there is a better way than committing suicide."

New Bedford Mayor John Bullock said there is no way $1 billion could be cut from the state budget without hitting local aid, which he said makes up 60 percent of the revenue for his seaport city.

And Worcester Mayor Jordan Levy said his city will face serious financial problems if state aid is cut significantly.

Levy acknowledged that cuts in state aid are likely even if CLT doesn't pass, but said the moves would be less severe.

Anderson's complaint against the Revenue Department claimed the local aid report violated a state law against public employees doing political work on state time.

Anderson said the report's failure to outline local aid impacts if the question fails, or to analyze another initiative that would dedicate state funds for local aid, shows it to be a political document.

But Revenue Commissioner Stephen Kidder said the document was meant to be a planning tool for cities and towns and was no way meant as a political document.

"Our intent was to respond to questions from cities and towns on what the potential effects of Question 3 were to be," Kidder said.

Kidder said the report relied on a series of assumptions, including that the Legislature would implement the CLT petition through across the board cuts.

He referred to the cover letter of the report which said, "...We offer this analysis to inform you of the facts as we see them, not to advocate for one side or the other."

The cover letter also said the department recognized its analysis will be subject to scrutiny and question.

In another development on ballot initiatives, a group formed to oppose all three ballot questions that would affect state finances.

The three include the CLT petition, a measure to limit the use of state consultants and a proposal backed by municipal leaders to dedicate 40 percent of major state taxes to aid to cities and towns.

Committee Chair Robert Zevin, a bank executive and a member of the state Revenue Advisory Board, said all three questions appeal to "discontent and frustrations that voters feel, but miss their targets."