Which of the following statements is ***NOT*** true regarding the property tax in the United States?

A. The property tax is an important, though not primary, source of income for the Federal government.

B. One advantage of the property tax for local governments is the immobility of the base.

C. Depending on the policies of a jurisdiction, property tax may generate more revenues as assessed property values increase (the tax base), even without a decision to raise the tax rate.

D. The property tax was once a larger source of revenues for the state governments than it is now.