His revenue estimate was based on an average value of about $10,000 a vehicle.

First, one person or board should set revenue estimates.

And it is the mayor who ultimately sets the revenue estimates.

Some experts said yesterday that starting the budget process early would do little good because many key revenue estimates are not available until January.

But No. 2, it's based on revenue estimates, to some extent.

The office issues budget reports on each state agency, along with revenue estimates.

The Comptroller would then review both the plan and its revenue estimates.

But it is clearly possible to get a good revenue estimate without waiting until the last minute.

It shows tickets sold in 2002 and total revenue estimates.

In Albany, that revenue estimate is always a matter of debate.