Identify two problems with local property tax collection.

What will be an ideal response?

Although a house or business is a very visible piece of property, its value may be difficult to assess. Local governments have difficult keeping their property tax rolls up to date. As a consequence, local revenues tend to lag behind inflation, and local governments must spend a good deal of time and money to assess property and collect the taxes due. Because these taxes often must be paid all at once, they are also more visible to the public.