OG 10-106

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.

(E) Property values have dropped significantly and uniformly.

The answer is : D.

I understand that D is the best answer for this question. However, for A, OG says:
"A describes a situation in which there is no need for a reassessment since change has occurred uniformly. " I am not quite sure what this means?  Can anyone help me with this?

Thanks a lot!