I don't know, but I almost do Dave. My county is on the lookout for any improvement or change whatsoever. My heat pump that was taxed for many years goes belly up, they want to know of the replacement so they can tax it at full value. Generally, anything that gets inspected also gets taxes, and the inspection can be thought of as a way to get the change on the tax roles as much as for any other reason. Same for carpet, or most anything, but they feel too silly to call in the carpet inspectors, so we are on our honor. Unless a county chooses to favor certain real property (thinking it is a good thing and wishing to encourage more) they are all mostly pretty hungry for tax revenue.
I'm sure it is revenue driven, I just wonder how consistent they are in applying it.
With cutbacks in state spending, lots of tax burdens are going to shift to local towns and counties, so I suppose they will be looking harder for something to tax. We are already over-reliant on property taxes around here.