To summarize, taxing entities that continue to use incremental budgeting will continue to raise taxes; while zero-base budgeting has a proven record of lowering taxes. Growth increases both the tax base and tax revenue. Adopting the effective rate means more revenue thanks to the new properties entering the tax rolls. There is something inherently wrong when government thinks it should grow faster than inflation plus population increase. As taxpayers, we depend on our elected officials to exercise good fiscal discipline, but as voters, it becomes our responsibility to remove them from office when they don't. For my final parting thoughts, I offer the following quotations.