Democratic mayoral nominee Sharon Pratt Dixon said yesterday she would oppose any plan to build a replacement stadium for the Washington Redskins that requires a major financial commitment by the District -- including the financing of new roads and parking facilities.

Redskins owner Jack Kent Cooke has said he would pay for construction of a new football stadium adjacent to Robert F. Kennedy Memorial Stadium with up to 78,000 seats, while the District has indicated it would issue taxable revenue bonds to finance about $60 million worth of road improvements, new sewer and water lines and parking. Cooke and the D.C. Armory Board reportedly are close to an agreement.

"I don't think we can afford to agree to Mr. Cooke's terms," Dixon said during a luncheon meeting with Washington Post editors and reporters. "I'm going to try my best not to allow the Redskins to leave the city. But I just can't believe we can't work out something so the taxpayers don't have to pick up the tab for all this."

If Cooke is able to nail down an agreement with the city before Mayor Marion Barry's term expires in January, Dixon said, "I would do whatever I could to encourage a renegotiation of the contract."

Dixon, who told voters repeatedly during the primary campaign that it would "border on the criminal" to raise taxes, also said she might go along with the D.C. Council in raising taxes, provided personal income or property taxes were not involved.

"It depends on the tax," she said. I don't know. I assure you I would veto anything in the way of property tax, personal income tax . . . . Almost any other tax gets passed on to the consumer too, so I don't know."

In a discussion that centered on the District's budget deficit and mounting fiscal problems, Dixon said she would consider seeking emergency powers from the council to fire tenured city workers who are not earning their salaries.

Dixon, a lawyer and former public utility vice president, said she is holding firm to her campaign promise to eliminate 2,000 temporary employees from the city payroll. However, she said she also would improve morale by getting rid of inefficient, highly placed employees who enjoy civil service protection.

"I think you've got to go after some glaring problems and you've got to be able to prevail in a court of law," she said, adding that she would be sure to select cases that would stand up in court. "Just to be able to prevail in a half-dozen instances could have quite an impact."

Dixon outlined a strategy for dealing with the city's fiscal problems that calls for the possible elimination of some heavily politicized offices, a crackdown on wasteful contracts and expenditures, and a strong bid for an increase in the federal payment to the District, but without heavy cuts in major services or social programs.

She said she would rely heavily on a management audit conducted by an outside company within the first three months of her administration to guide her and her top aides in reorganizing the government and getting rid of incompetent workers.

That study would identify "where the lion's share of the cuts are going to occur," she said.

Dixon stressed the need to move swiftly with her plans because she said government sources have informed her the city is in danger of running out of money by April. Also, she said, Democratic voters backed her in the Sept. 11 mayoral primary because of her pledge to "clean house . . . {but} that mandate won't last forever."

By firing 2,000 temporary workers within her first year in office, she said, the savings would be enough to satisfy the city's "immediate shortfall," the estimated $93 million deficit the government will face next year.

Dixon cited statistics she said came from the D.C. Auditor's Office that suggest there are 11,000 temporary employees of the D.C. government, 6,000 of whom are mid-level managers. "Right now no one speaks with absolute authority as to how many people there are on the payroll.

"Once it's clear we are going to make those cuts, I think we'll have a chance to get a much better federal payment {from Congress}, to which we are entitled," she said.

Deputy Mayor for Finance Robert Pohlman has said there are roughly 2,250 short-term and temporary employees -- not covered by civil service protection -- under the mayor's personnel authority. There also are roughly 180 people who are Cabinet members, agency heads and other political appointees serving at the pleasure of the mayor.

While there are other city workers without civil service protections, they work for the school system, D.C. General Hospital and other agencies outside of the mayor's control.

Dixon said her cutback of government personnel and contracts should have no negative impact on city services. "How could they be any worse?" she asked.

Addressing her opposition to deep cuts in city programs, Dixon said, "I think basic services have got to continue."

Citing the Office of the General Assistant to the Mayor, a constituent service center, Dixon added, "There are some departments that have become so politicized, I think they could go."

Without offering specific examples, Dixon said she has heard "widespread rumors" that the Barry administration in its final months is "extending the life of contracts left and right . . . spending money left and right."

Dixon said that during a breakfast meeting with Barry last week, she "asked him to do everything within his power to allow me to spend at least one dime when I get there . . . . He said he didn't know what was going on, but he would check into it."

Dixon accused her Republican opponent, former police chief Maurice T. Turner Jr., of running a contradictory campaign by subtly attacking her gender as too "soft" to handle crime effectively while also accusing her of being too tough in her administrative plans.

"He tells people I am this mean woman who wants to come down there and take everybody's job, and then he turns around and says, 'But she's not going to be tough enough,' " she said. "I have to believe it's an effort to play on the gender issue. I just don't think it will work."

Dixon, who has been a member of the Democratic National Committee for 13 years, also suggested that the national Republican Party created the Turner candidacy.

"It was George Bush and {GOP leader} Lee Atwater who thought Chief Turner ought to have a new career," she said. "Those are the ones who came up with this idea. Those are the ones who orchestrated all of this. Those are the ones who are targeting the District of Columbia . . . . The real issue {of the campaign} is the Republican Party."

A source familiar with the negotiations between the Redskins and the District said in August that the proposed new stadium "will not cost the taxpayers a penny." Armory Board General Counsel Artis Hampshire-Cowan said yesterday this has been the case since the outset of negotiations between Cooke and the District a little more than three years ago.

To prevent city taxpayers from footing the bill for the project, the District likely would issue taxable revenue bonds to finance the roadways and other improvements, which would be paid off with proceeds that would be generated by the new stadium.

The District collects sales tax on everything from the sale or leasing of skyboxes to tickets, parking and concessions.

With the seating capacity being increased from RFK Stadium's 55,000 to somewhere between 72,000 and 78,000, the debt service on the bonds would be covered, according to city officials.

Staff writers Michael Abramowitz and Steve Berkowitz contributed to this report.