I believe that the efficient use of taxation is the goal each year when putting together the budget. How taxes are used is a more important measure of conservative values than the amount of taxes. If the tax rate is low, by County government is ignoring its statutory responsibilities, then a problem exists. Equally problematic is when the tax rate exceeds an amount needed to efficiently fulfill those responsibilities. The goal should be to bring the highest possible value to citizens and fulfill all responsibilities of local government without waste. If that goal is met, the correlative rate—whatever the number is appropriate.