ERIC Number: ED165315
Record Type: RIE
Publication Date: 1978-Aug
Reference Count: 0
School District Expenditure and Tax Controls. A Summary of Tax and Expenditure Limitation Efforts in the Wake of Proposition 13, Existing Budget and Tax Rate Procedures and Bond Election Requirements.
Education Commission of the States, Denver, CO. Dept. of Research and Information Services.
The success of Proposition 13 in California gave impetus to similar tax limitation efforts in other states. Information included in this booklet is intended to help local, state, and federal education finance policy-makers wrestling with this issue. The first section summarizes efforts in each state to limit taxation and expenditure both by legislative action and citizen petition as of August 1978. Section two describes procedures in each state for approving bond issues for school capital expenditures. The third section presents state requirements for approving current operating budgets as well as procedures for maintaining or increasing property tax rates for current operating purposes. This section also includes a description of tax and expenditure controls that already exist in many state public school systems. An insert updates state activity on tax and expenditure limitation as of October 1978. (Author/JM)
Descriptors: Bond Issues, Budgets, Capital Outlay (for Fixed Assets), Educational Legislation, Elementary Secondary Education, Finance Reform, Operating Expenses, Property Taxes, School Budget Elections, School District Spending, School Taxes, State Action, State Legislation, Tax Rates
Education Finance Center, Education Commission of the States, Suite 300, 1860 Lincoln Street, Denver, Colorado 80295
Publication Type: Reports - Research
Education Level: N/A
Authoring Institution: Education Commission of the States, Denver, CO. Dept. of Research and Information Services.
Identifiers: Tax Limitation Efforts
Note: Not available in paper copy due to small print of original document