No need to overthink this one, I work in eight or nine different counties and in all but one the assessment department is completely incompetent. I did some consulting for the county I live in and they have no idea what they are doing. It was a complete shit show. They couldn’t catch up with their backlog if they wanted to because at the time I worked with them they had several no show jobs in their budget, real Sopranos like shit, except instead of mafia it was the brother of a major donor to the local Democrats, people like that. After years of not doing their jobs they reassessed large portions of the city and everyone’s taxes went up 2-5X. Taxes on my house increased by 15X, in one year, it was fucked. Saw a job advertisement the other day offering certified appraisers $10 an hour to work for them, how bad at math would someone have to be to take that job? /rant

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