8. Taxation and Budget – I am convinced that property taxes and other revenue sources in the county have been well managed by the county comptroller. We should be very pleased for that fact. However, county commissioners must stay vigilant on this matter and not allow property tax assessment rates or other revenue sources to rise. Because they oversee the county budget process for numerous departments and services, they must understand this process so that educated questions can be asked, department heads are held accountable, and appropriate decisions can be made in the best interests of the citizens of Churchill County.