Dear Editor: In regard to the letter to the editor published Dec. 16, I want all the citizens of Newton County to know that the Tax commissioner does not set the values on any motor vehicle. The valuations shown are values determined by the Revenue Commissioner of the State of Georgia, using a combination of fair market value and wholesale value. Values are arrived at by using a variety of market guides that are available. This information is on the Department of Revenue Web site at www.dor.ga.gov.

Barbara Dingler

Tax Commissioner

Newton County