PUBLIC SCHOOL SYSTEMS IN THE UNITED STATES HAVE BEEN ORGANIZED IN DIFFERENT WAYS, BOTH WITHIN THE STATES AND FROM STATE TO STATE. IN SOME CASES SCHOOL DISTRICT STRUCTURE IS COTERMINOUS WITH LOCAL GOVERNMENTAL UNITS AND IS "DEPENDENT" ON THEM. HOWEVER, 78 PERCENT OF PUBLIC SCHOOL ENROLLMENTS ARE IN "INDEPENDENT" SCHOOL DISTRICTS…

Alternative methods for taxing the mineral industry at the State level include four types of taxes: the ad valorem tax, severance tax, gross production tax, and net production tax. An ad valorem tax is a property tax levied on a mineral deposit's assessed value and due whether the deposit is being worked or not. The severance tax is usually an…

This paper focuses on the identification and implementation of an adequate and appropriate funding mechanism or mechanisms for the funding of rural library services in Idaho. It is noted that the data for the report were taken primarily from the U.S. Bureau of the Census, with additional data from a 1990 survey of state library officials. The…

Although the Illinois Farmland Assessment Act is not an educational finance reform but is designed to ease the increasing tax burden on the state's farmland and provide a uniform, state-wide method of farmland tax valuation, it has a significant impact on K-12 public school financing because of the relationship between property and public school…