The total market value of real estate in Altonville has steadily
declined over the past four years. This decline has meant that the overall figure on which the city’s property tax is based—
the assessed value of that real estate—has also declined.
Moreover, the percentage of assessed value that was paid as
property taxes to the city did not change during this period.
The information above most strongly supports which of the following?
A. Money collected from property taxes provided most of Altonville’s revenue during the past four years.
B. The percentage of Altonville’s overall revenue that was
collected from property taxes did not change over the past
four years.
C. Altonville officials had proposed raising property tax rates
during the past four years but never did so because of strong opposition from property owners.
D. The total amount of revenue that Altonville has collected
from property taxes has declined over the past four years.
E. During the past four years, Altonville officials also did not
increase tax rates on other sources of revenue such as retail
sales or business profits.
這一題答案是D 我選的是C
題目說:房地產市場價值下降,要收稅的評估財產值也下降,而評估的稅收不變,所以我想應該是因為評估的稅率上升,所以我選C
請問這樣想那裡不對呢?