GWD6-38

Q38:

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?

1. Money collected from property taxes provided most of Altonville’s revenue during the past four years.
2. The percentage of Altonville’s overall revenue that was collected from property taxes did not change over the past four years.
3. Altonville officials had proposed raising property tax rates during the past four years but never did so because of strong opposition from property owners.
4. The total amount of revenue that Altonville has collected from property taxes has declined over the past four years.
5. 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.

答案是D，能够解释一下吗

个人意见了。

题干：total market value 下降了，意味着overall figure （tax based on）也下降了。并且，征收的assessed value比例没有变化。

其实，可以直接推出tax下降了。选D

A：property taxes在财政比例文中没有提。错
B：文章只说了对于property 的税收比例没有变，而没说property taxes在总体下的比例问题
C: proposed？ 文中没看到
D：正确
E：文中只说了对于assessed value（作为property taxes 来pay的）的比例没有变。无关

PS

对于assessed value理解有点困惑，作为property taxes 来pay，但是，是否=property taxes就不得而知了。 但是在property相关的价值都下降，征税比例不变，那么就是说property taxes下降。

the percentage of assessed value that was paid as property taxes

这句话应该怎么翻译啊

感觉好奇怪啊，因为assessed value应该就是评估的资产价值吧，这句话的意思岂不就是assessed value=preperty taxes啦，就是价值等于税收？？？还是我理解错了？？

assessed value:

The dollar
        value of an asset assigned by a public
        tax
        assessor for the purposes of taxation.

作为税收用途的价值评估。 文中说，税收based on的all figure下降了=assessed value（AV）下降了。

但是，assessed value不等于property taxes。  AV* a% 是作为property taxes上交的。虽然文中没直接说av*a%就是property taxes，但是完全可以认为av*a%就是property taxes的全部，这样比较省心。