Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Per-pupil property valuation extremes among Colorado school districts are as varied as the landscape. A foundation plan levels funding disparities for school operations, but financing of major capital outlay projects still depends on local property taxation. Funds are needed to finance classroom technologies and Internet connections. (MLH)