This report presents data on budgets, levies, enrollments, costs per pupil, and teacher salaries in Montana's small rural (Class "C") school districts for fiscal year 1996-97. Data are based on survey responses from 86 of the 98 public schools and 3 of the 5 private schools in the Class "C" category. The range of Class "C" enrollments was 66-487 in K-12 and 17-163 in the high school. The average enrollment was 135 students in elementary schools, and 72 students in high schools. Costs per pupil to the general fund budget without special education averaged $4,199 in elementary schools, $7,349 in high schools, and $6,041 in K-12 districts. The pupil/teacher ratio averaged 13.4 in elementary schools, 9.0 in high schools, and 10.1 in K-12 districts. Teacher salaries averaged $24,794. Data tables provide the following information for each school: (1) enrollment; (2) taxable valuation (total and per pupil); (3) general fund budget without special education (total and per pupil); (4) general fund reserve as percent of general fund; (5) guaranteed tax base per mill; (6) over base budget and levy mills required; (7) special education budget and FTE personnel; (8) transportation budget and cost per pupil; (9) teacher salaries as percent of total general fund; (10) teacher/pupil ratio; (12) teacher salaries (base and average); and (13) wages and salaries for instructional aides, noncertified staff, and extra duty. Appendix includes wages and salary for staff and extra duty, listed by school. Includes survey questionnaire. (SV)