I'm sure there is probably a more elegant solution but this would do it:
Function
IDictionary<string, string> XmlToDictionary(string data)
{
XElement rootElement = XElement.Parse(data);
var names = rootElement.Elements("Key").Elements("Name").Select(n => n.Value);
var values = rootElement.Elements("Key").Elements("Value").Select(v => v.Value);
var list = names.Zip(values, (k, v) => new { k, v }).ToDictionary(item => item.k, item => item.v);
return list;
}
Test
var xmlString = @"<Tags>
<Key>
<Name>Model</Name>
<Value>Raggae</Value>
</Key>
<Key>
<Name>Rate</Name>
<Value>21</Value>
</Key>
</Tags>";
Console.WriteLine(XmlToDictionary(xmlString));