I've heard Patrick discuss how assessed values are determined. I think Patrick is a good person to be in that office. The problem I have with the entire system is as Patrick notes -- the assessments and budgets are created @ss backwards. Patrick is required to turn in the assessments prior to the budgets being finalized. The reverse should be the way it is done, with the County determining what they need to spend, then setting the taxes accordingly. As it is currently, they get to see how much they have to spend and blow the whole wad.