Excel 2007 : Minimum Taxes Calculation Worksheet

I'm trying to compare a city (chosen from a drop-down) to a list of cities referenced on a separate sheet called 'CitiesMins' which shows the minimum tax required per city. The formula should then find the city and check the current calculation against the minimum and return the figure for the higher of the two fields.

The formula works fine when referencing an individual cell, but when I try to use a defined name range for multiple cells to check against, I get a #VALUE! error.

I've attached a copy of my spreadsheet to clarify. Any help would be greatly appreciated!!!

I was actually able to get the correct results by adding another lookup column to find the city minimum and then hid it. Then I made the field in the Applicable Tax column for the city take the higher of the Calculated Tax and hidden lookup.

Sometimes the most simple answer is the hardest one to see!