Iowa is still tied to a horse and buggy era through its 99 counties. Now our elected officials are looking to reform the property tax system and potentially the income taxsystem. These are important and necessary acts in a democracy. However it is nonsensical to undertake these large scale reforms without first reducing the number of counties to a manageable level. 99 counties for 3 million people is simply absurd. It's the illusion of local control and service. This must be the first reform governmental reorganization reform that preceeds all others!