Soaring values of agricultural land have created inequities in funding between urban and rural school districts in Minnesota. The state's Foundation Aid to school districts is formulated so that districts of high property valuation receive less Foundation Aid than those districts with low property valuation. In recent years inflation has had unequal effects on property values, with agricultural land values rising twice as much as those of metropolitan residential property. Consequently, in 1978-79 some smaller than average schools with a proponderance of agricultural land in the district received no Foundation Aid at all. This inequity is the major problem that must be confronted within Minnesota's present system of school financing, according to the 135-member task force appointed by the Citizens Countryside Council to research into the factors affecting school financing in southwestern and west central Minnesota. This final report of that task force includes a description of the Foundation Aid System and how it is formulated, as well as the findings, conclusions, and recommendations of the task force. Much of the document consists of tabular data on such areas as total pupil units, valuations, estimated Foundation Aid and local revenues on each of the school districts in the Council's 19 service areas. Somewhat similar data for all the school districts in the state is also given. (DS)