• i put to gether the table and data, but didn't have time to continue; this might help in the analysis:

    create table #SpreadSheet(

    Zip varchar(9),

    City varchar(60),

    County varchar(60),

    State varchar(2),

    CntDef char(1),

    Ddef char(1),

    CombSTax decimal(10,4),

    CombUTax decimal(10,4),

    EffectiveDate datetime )

    INSERT INTO #SpreadSheet VALUES ('90001','FIRESTONE PARK ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('90001','FIRESTONE PK ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('90001','LOS ANGELES ','LOS ANGELES ','CA',' ','Y',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('90001','FIRESTONE PARK ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2005')

    INSERT INTO #SpreadSheet VALUES ('90001','FIRESTONE PK ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2005')

    INSERT INTO #SpreadSheet VALUES ('90001','LOS ANGELES ','LOS ANGELES ','CA',' ','Y',0.0825,0.0825,'1/1/2005')

    INSERT INTO #SpreadSheet VALUES ('90002','AUGUST F. HAW ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('90002','LOS ANGELES ','LOS ANGELES ','CA',' ','Y',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('90002','WATTS ','LOS ANGELES ','CA',' ',' ',0.0825,0.0825,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('96161','NORTHSTAR ','NEVADA ','CA',' ',' ',0.07375,0.07375,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('96161','TRUCKEE ','NEVADA ','CA','Y','Y',0.07875,0.07875,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('96161','TRUCKEE ','PLACER ','CA',' ',' ',0.0725,0.0725,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('96162','TRUCKEE ','NEVADA ','CA',' ',' ',0.07875,0.07875,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('95526','BRIDGEVILLE ','HUMBOLDT ','CA',' ','Y',0.0725,0.0725,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('95526','RUTH ','HUMBOLDT ','CA',' ',' ',0.0725,0.0725,'1/1/2002')

    INSERT INTO #SpreadSheet VALUES ('95526','RUTH ','TRINITY ','CA','Y',' ',0.0725,0.0725,'1/1/2002')

    Lowell


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