But the financial results of this policy have once again favored cities where the land values have been steadily rising. In rural areas, where the value of land has been declining, bringing assessments closer to market value hasn't helped to increase revenue.
只是此一政策在財政上的效果，依舊是在市價漲不停的都會區較為顯著，在非都會區，土地市價甚至還有下跌，比例調再高也沒用。