All taxes may be perceived as “unfair” by some individuals or groups. Each type of tax (sales, income, or property) has advantages and disadvantages—for either the taxpayer or for the government agencies that rely on tax revenue to provide services. One of the features of the property tax that makes it attractive for those reliant on tax revenues is that the property tax is a relatively stable source of revenue, regardless of short-term fluctuations in the economy. Many of the government entities that rely on property tax provide services that also are necessary regardless of economic conditions. Examples of these are schools, county government (road maintenance, law enforcement, etc.), cities and towns (law enforcement, water, sewage treatment, etc.), water districts, cemetery districts, hospital and ambulance districts, and fire protection districts. Thus, the property tax provides a relatively stable source of revenue to agencies whose services continue to be in demand regardless of economic conditions The property tax is also one of the most cost-efficient taxes to administer and collect—and those collections and distributions are administered locally by the Delta County Treasurer.