Describes a study of how Oregon's 1979 Property Tax Relief Plan affected school district decisions about expenditures and tax levy requests, and discusses implications of the findings. (PGD)

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…