And I agree with you that large out of state land owners do not pay their fair share of taxes. Many of these pay only a few cents per acre/year claiming it is investment property having a very low sales value, being undeveloped, but try buying some of it and look at the price. I proposed to my county assessor that the home of retired people have the assessment frozen at retirement. His response, we can't do that the county needs the money. With COL increases and reappraisals and if a retiree will live long enough it is conceivable he will not be able to afford the taxes. A very large number of retirees live on fixed incomes. Just thinking.