To help Ohio's educators, legislators, and others understand school finance reforms and equalization plans, this manual provides an overview of the state's public elementary and secondary school financing and explores issues and options in educational finance. An introductory chapter traces the legal history of school finance reform, explaining…

This document analyzes specific provisions of the Ohio bill that attempts to revise the state's system of school finance. The bill attempts to resolve differences in valuation, tax rate, and wealth while providing basic educational services as well as services to nonpublic schools and to handicapped and special students. On the negative side, the…