106. Property taxes are typically set at a flat rate per $ 1,000 of officially assessed value. Reassessments should be frequent in order to remove distortions that arise when property values change at differential rates. In practice, however, reassessments typically occur when they benefit the government – that is, when their effect is to increase total tax revenue.
If the statements above are true, which of the following describes a situation in which a reassessment should occur but is unlikely to do so?
(A) Property values have risen sharply and uniformly.
(B) Property values have all risen – some very sharply, some less so.
(C) Property values have for the most part risen sharply yet some have dropped slightly.
(D) Property values have for the most part dropped significantly; yet some have risen slightly.
D
(E) Property values have dropped significantly and uniformly.
答案是D, 感觉和C没有什么区别, 为什么C不对呢?
106.
If most property values have dropped significantly, but some have risen slightly, a reassessment should occur (since values have changed at different rates) but is unlikely (since it will not benefit the government). Thus choice D describes the required situation and is the best answer.
According to the passage, choices A and E describe situations in which there is no need for a reassessment, since change has occurred uniformly. Similarly, choices B and C both describe situations in which a reassessment should occur, and is likely to, since the government will benefit
C：打比方说，资产价值上升了10， 下降了5， 那么简单计算总共上升5。那么这种情况下政府有利可图所以reassessment会发生，这个同题干情况不一致。
D：正好相反。是正确答案。
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