A study investigated the attitudes of vocational education decision makers toward the governance of Minnesota's Area Vocational Technical Institutes (AVTIs) and the impact removal of a local tax to support the AVTIs might have on governance. Five categories of individuals, all considered vocational education decision makers, were surveyed: AVTI board members, legislators, AVTI directors, AVTI superintendents, and State Board Members. Participants responded to a twenty-seven-item survey instrument indicating agreement or disagreement to each item on a Likert-type scale. Items addressed the issues of governance, taxation and financial support, satisfaction with the present delivery system of postsecondary vocational education, and the connection between the method of taxation and governance. Respondents agreed that (1) AVTIs should remain under direct management of local boards; (2) the AVTI levy and governance of the AVTIs were connected; (3) the state board, state department of education, and local school boards were doing a good job of delivering vocational education services (they were satisfied with present government structure); and (4) a local tax levy to support AVTIs is appropriate and equitable. (Appendixes, amounting to approximately one-third of the report, include the opinion survey and data tables and analysis.) (YLB)