ERIC Number: ED343257
Record Type: RIE
Publication Date: 1989-Aug
Reference Count: N/A
The Tax Reappraisal Merry-Go-Round.
Flanigan, J. L.; And Others
The history of and issues involved in the implementation of a tax appraisal program in West Virginia are highlighted in this paper, with a focus on taxation litigation since 1975. Efforts of the state legislature to implement a uniform tax system since the 1982 "Recht Decision," which found the state school funding system to be unconstitutional, are described. A conclusion is that the tax appraisal program designed to alleviate the woes of elementary and secondary public school funding is no closer to implementation than it was in 1982. Many attempts have been made to satisfy the "Recht" decision, but the controversial issue is yet to be resolved. (16 references) (LMI)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers: West Virginia
Note: Paper presented at the Annual Meeting of the National Council of Professors of Educational Administration (Tuscaloosa, AL, August 12-18, 1989).