In spring 1982, a public opinion survey of Macomb County residents was conducted to explore the attitudes of residents with regard to tax issues and their perceptions of Macomb Community College (MCC) and its services. Telephone interviews, conducted with a random sample of 500 households, revealed: (1) unemployment was viewed as the main problem facing residents; (2) concern about taxes had risen compared with views expressed in a survey conducted five months earlier; (3) respondents viewed property taxes as by far the least fair form of taxation; (4) poor management or waste were seen as the main causes of higher taxes; (5) respondents were more willing to see welfare and unemployment benefits, park maintenance, and library services cut than fire and police services and garbage collection; (6) 30% of the respondents would save or invest the money saved from the July 1982 federal tax cut, and 27% would pay bills with it; (7) 57% of the respondents were aware that a high school diploma was not a prerequisite for taking MCC courses, though only 42% of those without a high school education were cognizant of this fact; (8) respondents viewed working toward a degree or job advancement as the most important reasons for taking college courses; and (9) around 33% of the respondents expressed interest in attending collegiate sports, taking telecourses, or participating in MCC's cultural events. The study report looks at findings for each questionnaire item and includes the instrument. (HB)