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Download full textSchoppmeyer, Martin; Venters, Tommy – 1993
State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…
Descriptors: Educational Finance, Elementary Secondary Education, Fiscal Capacity, Property Taxes
