San Joaquin Delta College (California), planning on an enrollment increase of more than 10% annually, has estimated its minimum facility needs for an enrollment of approximately 7500 students by 1972. The gross cost per square foot is expected to be $25.00 for general construction and $38.50 for special construction. For an estimated total of 753,541 square feet, the total cost would come to $19,681,000, to be raised by bond issue. Site development, equipment, fees, and a reserve fund would bring the total to $27,850,000. The tax rate to liquidate the bond issue over 25 years would average 11.2J (never rising above 11.9J). For two years after passage of the bond issue (1970-72), an average tax rate of 12.2J would have to be levied to lease facilities while the new campus was being built, with an average rate of 11.8 for bond interest and redemption. Beginning with 1972-73, however, when the college moves to the new campus, the tax rate for such facilities would average 11.2J, an increase over the 1968-69 rate of only 1.3J. This average rate of 11.2J from 1972-73 contrasts with the increasing rate to lease temporary facilities, which will have risen by that year to 13.5J. Tax rate tables are appended. (HH)