Incidence of Public School Taxation

Transcription

1 STATiON BULLETN 306 JUNE 1932 H- ncidence of Public School Taxation in Oregon with Special Reference to Elementary and County School Fund Laws Agricultural Experiment Station Oregon State Agricultural College CORVALLiS

2 TABLE OF CONTENTS Page Summary 3 ntroduction 5 Public School Lvenue System S Purpose of this Study 10 Sources of nformation Utilized 11 Method of Procedure 11 Validity of Data Used 12 Operation of County School and Elementary School Fund Laws Statistically Presented 13 Basic Tables 13 Maps 14 Analysis and Summarizations 103 Shifting of Revenues as Effected by the County School and Elementary School Fund Laws Summarized 103 Effects of Elementary and County School Fund Laws Compared, Three-Year Averages 104 Operation of the County School Fund and Elementary School Fund Laws in City School Districts Having Assessed Valuations in Excess of One Million Dollars 105 An Analysis of the levies and Apportionments of Funds Under the County School and Elementary School Fund Laws with a View to Measuring the Equalizing Effects of the Laws 107 Conclusions 110

3 SUMMARY Public school finance presents two major problems, the constantly mounting expenses for public education and the equaiization of the school tax burden. The public school system of the State of Oregon is primarily supported by levies on the assessable general property. During the decade the taxes levied on general property for public school purposes have increased from a little more than 14 millions to almost 20 millions, an increase of 40 percent. The aggregate levies for public school purposes in the various counties are with few exceptions larger than the levies for any other purpose, state or local. For the year weighted public school levies ranged from 8.51 mills (Gilliam ) to mills (Lincoln ) on equalized rural values. For the same year average aggregate levies for public school purposes ranged from mills (Crook ) to mills (Grant ) on urban equalized values. Total taxes for public school purposes same year constituted from percent (Clatsop ) to percent (Deschutes ) of all rural taxes, and from percent (Crook ) to percent (Benton ) of all urban taxes. The problem of the equalization of the tax burden increases in importance with the increase of the levy. n Oregon, as in other states, the problem is twofold: inequality in burden between counties and inequality between districts within the same. Equalized valuations per school-census child on the 1929 assessment rolls varied from $2,287 in Josephine to $11,- 290 in Sherman. nterdistrict variations in many counties exceed inter variations in the state. There are two public school revenue laws in this state, the County School Fund law and the Two-Mill Elementary law, passed with a view to equalizing the interdistrict school tax burden. No attempt is made to effect equalization between the counties. Under the County School Fund law a levy must be made on assessable general property in each adequate to produce not less than $10 per capita for all children within the between the ages of 4 and 20 years. Under the Two-Mill Elementary law a uniform levy of two mills is placed upon the equalized value of all assessable property in the state. The County School Fund is apportioned as follows: $100 to each district and subdistrict in the and the balance of the fund among the school districts in proportion to the number of school-census children. The Elementary School Fund is apportioned within each on the basis of number of teachers employed in the first eight "-"

4 SUMMARY (Continued) grades in the several districts in the ; provided, that the number of teachers employed shall not exceed one teacher for every 30 pupils or fraction thereof enrolled in the first eight grades. The purpose of this study is primarily to analyze the effect of these two laws in the shifting and allocation of the EchOOl tax burden. Analysis of data indicates that the greater portion of the funds produced under the above-named laws flows back into the same school districts in which they are raised. n the case of the Elementary Fund more than 85 percent of the funds went back into the district in which raised and in the case of the County School Fund more than 83 percent of the funds went back into the district in which raised. n other terms, out of an average annual amount of $4,902,167 produced under the laws years , only $745,774 or percent went annually into districts other than those in whkh collected. For the years , 24 city school districts with assessed valuations of $1,000,000 or above contributed in the aggregate to the County and Elementary School Funds $152, annually in excess of the apportionments received under the laws. Of the $152,715 so contributed, $125,851 came from city school districts located in the Willamette Valley. For the years , 45 city school districts with assessed valuations of $1,000,000 or over received apportionments of $243, annually in excess of contributions made under the laws. The effects of the County and Elementary School Fund laws in the shifting of the tax burden are to a high degree supplement. ary. The districts in which the effects of the laws tend to counteract one another are most part border-line casesthat is, districts in which the levies made under the laws very nearly equal the apportionment received under the same laws. The Elementary law supplemented the County School Fund law in excess apportionments by an average annual amount of $302, years , and counteracted the law by an average annual amount of $18, The average annual excess apportionments for all counties under consideration in this study years aggregated $745, These excess apportionments were made to 1,214 school districts in the state. Of these 1,214 districts, 725 districts had general school levies, includin.g Special District levies, Union High School levies, and High School Tuition Fund levies, below the average ir respective counties; 376 districts had assessed valuations above the average per school-census child; 300 districts had both general levies below their averages and assessed valuations per census child above the average, and 806 districts had either or both lower-than-average general levies and/or higher-than-average per-census-child valuations.

5 ncidence of Public School Taxation in Oregon with Special Reference to the Elementary and County School Fund Laws By W. H. DREESEN. NTRODUCTON school finance presents two major problems: the constantly PUBLC mounting expenses and the problem of the equalization of the tax burden maintenance of the public school system. During the past ten years the total taxes levied on general property in Oregon for public school purposes have increased from approximately 14 millions of dollars in 1920 to almost 20 millions- f dollars in 1930, or an increase of more than 40 percent. GENERAL PROPERTY TAXES FOR PUBLC SCHOOLS Tax Special school tax $ 9,000,813.24" $1 2,8.80, Elementary school fund 2,081,678. lot 2,249, County school fund 2,4 16, ,220, High school tuition 646, ,404, Total $14,145, $19,756,! "Seventh Biennial Report, State Tax Commission, p. 44. fsixth Biennial Report, State Tax Commission, p. 36. Eleventh Biennial Report, State Tax Commission, Table 10. State Levy of Taxes for 1930, p. 18. ithe school fund was obtained by deducting the high school tuition fund for the year from the general school fund, as appearing in the Seventh Biennial Report of the State Tax Co,nmission, p.44. The foregoing data do not include niiliage levies institutions of higher learning. The average aggregate levies for public school purposes tn the various counties are with few exceptions larger than the levies for any other purpose.** For the school year these levies ranged from 8.51 mills in Gillim to mills in Lincoln on equalized rural values. For the same year these levies ranged from mills in Crook to mills in Grant on urban values. Table indicates the percentage that the school taxes constitute of the total taxes levied. ""The aggregate levies include the Two-Mill Elementary levy and Cotinty School Fund levy as well as the Special District, Union High School, and County Tuition Fund levy.

6 6 AGRCULTURAL EXPERMENT STATON BULLETN 306 TABLE. WEGHTED AVERAGE LEVES FOR PUBLC SCHOOL PURPOSES ON EQUALZED VALUES BY COUNTES AND PERCENTAGES THAT SCHOOL LEVES CONSTTUTE OF TOTAL GENERAL PROPERTY LEVES. SCHOOL YEAR County Total school levy Rural area Percentage of total general property levy Total school levy Cities Percentage of total general property levy MilLc Mills Baker Benton Clackarnas Clatsop ' Columbia Coos Crook Curry Deschutes Douglas Gilliam Grant Harney Hood River Jackson Jefferson Josephine Klamath Lake Lane Lincoln Linn Malheur Marion Morrow Multnomah Polk Sherman Tillamook Umatilla Union Wallowa Wasco Washington Wheeler Yamhill Totals for State The problem of the equalization of the tax burden intensifies with an increase in the burden itself. Light levies are paid without much regard to the equality of the burden, and the whole subject is of academic interest only. But as these levies become heavier theoretical differences take on practical significance. The problem in Oregon, as in most other states, is twofold: equalization between the different counties within the state and equalization between the districts within each. As the public school system in Oregon derives its support primarily from levies on the general property tax, the average valuation per census child in the different counties throws some light on the existing inequalities in the public school tax burden as between the different counties. Table gives the equalized valuation per census child and the average levies, including County School Fund levies, Special School District, Union High School District, Elementary, and County Tuition Fund levies year j 36.22

7 NCDENCE OF PUBLC SCHOOL TAXATON 7 COUNTE5 A1<ER THE AMOUNT OF EQUALZED VALUATON o a P Csus CHLD 929 AS5SSMENT T2OLL3 o o a o a o 0 o 0 a a o o 0 a E NT ON CLACKAMAS CLAT5OP COLUMSA Coos CROo< CuRRY DESCHUTE5 DOUGLAS GLL AM GRANT hartley H000 RvER JAC<50N JEFFEQ5OH JO5EP-NE KL AM AT H LAE LANE LNCOLN LNN MALHEUQ MARON MORROW MULTNOMAN PoL< 5HERMAN TLLAMO 01< U MAT LL A UNON WALLOWA WASCO WASHNGTON WNEELER YAM-LL _.._ EQUALZED VALUATON

8 8 AGRCULTURAL EXPERMENT STATON BULLETN 306 TABLE. EQUALZED VALUATON PER CENSUS CHLD BY COUNTES ASSESSMENT ROLLS. AVERAGE LEVES BY COUNTES, NCLUDNG COUNTY SCHOOL FUND LEVES, SPECAL SCHOOL DSTRCT, UNON HGH SC-OOL DSTRCT, COUNTY TUTON FUND, AND ELEMENTARY SCHOOL FUND LEVES. County Equalized valuation per census child, 1929 rolls Public school revenue system. With the exception of small amounts received from the rreducible School Fund" public education in Oregon is primarily supported by levies on the assessable general property. The principal levies are made under the County School Fund law, Elementary School Fund law, County High School Tuition Fund law, and under district levies; the latter may be for either or both grade schools and secondary schools. The irreducible school fund is derived from the following sources*: 1. The proceeds of the sales of the sixteenth and thirty-sixth sections of every township of this state, or of any lands selected in lieu thereof. Twenty-nirith Biennial Report of the Superintendent of Public nstruction of the State of Oregon, page 57. ii Average levies for public school purposes, including levies mdicated above, on equalized valuation rolls of 1929 Mills Baker $4, Benton 3, Clackamas -- 3, Clatsop 3, Columbia 2, Coos 3, Crook 5, Curry 5, Deschutes 2, Douglas 4, Gilliam 9, Grant 4, Harney 6, Hood River 3, Jackson 3, Jefferson 9, Josephine 2, Klainath 4, Lake 7, Lane 3,S Lincoln 2, Linn 4, Malheur 3, Marion 3, Morrow 7, Multnomah 5, Polk 3, Sherman 11, Tillamook 6, Umatilla 6, Union 3, Wallowa 3, Wasco 5, Washington 3, Wheeler 6, Yamhill 3, Average 4,

9 NCDENCE OF PUBLC SCHOOL TAXATON 9 The proceeds of all gifts, devises, and bequests, made by any person to the State for common school fund purposes. The proceeds of all property granted to the State when the purpose of such grant shall not be stated. All proceeds of the sales of tide and overflow land. All the moneys and clear proceeds of all property which may accrue to the State by escheat or forfeiture. Unclaimed bank deposits escheated to the State. All moneys received from the rental, sale, disposition, or use of lands belonging to the State. All moneys received by the State under contracts made in pursuance of the provisions of Chapter V, title XXX, Oregon Laws, pertaining to confirmation of State Land Titles. Royalties from leases of sand and gravel beds of navigable portions of navigable streams within the State. The proceeds of sales of timber on State lands. The irreducible school fund must be maintained intact; the income therefrom only may be used. The distribution of income to the counties and in turn to the school districts is made on the basis of the number of children residi'ng therein between the ages of 4 and 20 years.* The apportionments made under this fund have thus far constituted a negligible amount, ranging from $432, in 1920 to $411,60.38 in 1930t or approximately 2 percent of the total amount expended annually for public education, grade and secondary, during recent years. Under the County School Fund law a levy must be made on all taxable property in the adequate to produce not less than $10 per capita for each child residing in the between the ages of 4 and 20 years.1: The County School Fund collected in accordance with this law is apportioned as follows: $100 to each district and subdistrict in the and the balance to the districts in the in proportion to the number of children resident therein between the ages of 4 and 20 years. Under the Two-Mill Elementary Fund law a uniform levy of two mills is placed on the equalized value of all assessable property in the state. The 'Oregon Laws, Section ttwenty-ntnth Biennial Report, Superintendent of Public nstruction, p. 73. The County School Fund law: 'For the purpose of creating a school fund the courts of the several counties of this state are hereby required to levy, at the same time other taxes are levied, a tax for school purposes upon all the taxable property of the which aggregates an amount which shall produce at least $10 per capita for each and all of the children svithin the between the ages of 4 and 20 years, as shosvn by preceding school census, which said taxes shall be collected at the same time, in the same manner, and by the same olliceis as other taxes are collected; provided, that the per capita amount so levied in any shall not be less ttan the per capita amount of the school tax levied in the year 1919." "The school superintendent shall ntakc an apportionmetit of the entire school fund then in the treasury on the second Monday in November of each year, and at such other times during the year as he may deem advisable. The school fund, collected in pursuance of the school tax levied by the court, shall be apportioned in the follosving manner: n November he shall apportion $100 to each district and subdistrict in his that has reported to him as required by law. The balance of the school funds thereafter remaining in the treasury, and any amount of such funds to be apportioned at any other time, shall be apportioned among the several d,stricts in h,s that have -esnried o him as required by law, in proportion to the total 'number of chtldrett resident in each district betsveen the ages of 4 and 20 years,' as shown by the clerk's last annual Oregon Laws Section 4168.

10 10 AGRCULTURAL EXPERMENT STATON BULLETN 306 Elementary Fund raised under the law is apportioned to the districts within the in which it is raised on the basis of the number of teachers employed in the first eight grades; provided that the number of teachers employed shall not exceed one teacher for every 30 pupils or fraction thereof enrolled in the grades.5 The County High School Tuition Fund law passed by the legislature in 1915, provided raising of a high school tuition fund by a levy upon all the property in the not included in standard high school districts. This fund is used in paying the tuition of pupils from non-high school districts attending standard high schools in the state. The amounts raised under this law have increased from $646, in 1921 to $1,404, in 1930.t All but four counties in the state function under this law; Crook, Klamath, and Lincoln counties with unit organization, and Lane tinder the County High School Fund" law are the exceptions. The special district levies for either or both grade and high schools are usually the heavier levies in the districts. The law requires that the revenue raised under this levy in each school district shall not be less than the difference between $620 and the amount received by the district from the school fund4 Purpose of this study. The evident intent of the two public school revenue laws of the state, the County School Fund law and the Elementary School Fund law, is the equalization of the school tax burden among the districts within the several counties. No attempt is made in these laws tc. cross boundaries and equalize the tax load between the counties. t is the primary purpose of this study to discover the operation of these two laws in the collection of revenue and the apportionment of ii among the school districts. No claim is made for absolute accuracy. Basic data used for two out of the three years under consideration were copied from the annual reports of more than 2,100 school-district clerks from all parts of the state. n most counties, however, these records had been audited and corrections entered. Data on joint school districts are least satisfactory owing vthe Two-Mill Elementary law: "Section 1. n addition to ihe provisions support of ihe public schools of Oregon now provided by law there is hereby levied, consniencing with ihe year 1920, and annually thereafter, a tax of two mills on the dollar upon all taxable property within the state of Oregon for ihe support and maintenance of the public elementary schools of the state of Oregon and the fund arising therefrom shall be known as the state elementary school fund. "Section 2. The shall receive credit upon the amount of siate taxes required to be paid by such each year to the aniount of said state tax hereby levied, and the treasury shall on the first day of May and Noveniber of each year credit from the general fund to ihe state elementary school fund of his one-half of the amount of the tax required by this act to be levied aitd collected in his for that year. 'Section 3. Ott the first Monday in May, and at such other times during the year as he may deem advisable, the school superintendent shall make an apportionment of the entire siate elementary school fund created by this act ihen in the treasury. He shall apportion this fund to the several districts in his in proportion to the number of teachers employed in the first eight grades of the public schools in the several districts; provided, ;hat in deterttiining the total number of teachers eniployed in the first eight grades in a school district, the number shall not exceed one teacher for every thirty pupils or fraction thereof enrolled in tlse first eight grades of the schools of satd district current year." This law was enacted by a vote of the people in General Laws of Oregon, Special Session, 1920, Chapter 38. ttwenty-niiith Biennial Report, Superintendent of Public nstruction, page 71. thigh schools in the state may be organized as district, union, or high schools.

11 NCDENCE OF PUBLc SCHOOL TAXATON 11 to a frequent lack of completeness of data on both levies imposed in these districts and apportionments made to them under the laws. n a number of countiesnotably Grant, Hood River, and Wheelerdata for four years were collected and analyzed with a view to obtaining more nearly representative results. Sources of information utilized. Data on the apportionment of the funds collected under the Two-Mill Elementary and County School Fund laws among the various school districts of the state years , as indicated above, were obtained from the annual reports of the schooldistrict clerks. Similar data year were obtained from the annual reports of the school superintendents as submitted to the State Superintendent of Public nstruction.* nformation on Special District levies, High School Tuition levies and Union High School levies, was obtained from assessors and from assessment and tax records in the office of the State Tax Commission. The maps are copies of school district maps as found in the offices of the school superintendents and assessors in No claim is made absolute accuracy of the boundaries of the individual school districts. n a number of counties changes in school-district boundaries and consolidations of districts have taken place since that year, but as the data in this study cover the three yetrs preceding 1930, these maps are more appropriate than those containing the more recent changes. The author wishes to acknowledge his indebtedness to the various offices and individuals who kindly and freely furnished the necessary information for this study. Special acknowledgment is due Mr. James M. Burgess of the State Department of Education; the County School Superintendents; Mr. C. C. Chapman, Editor of the Oregon Voter; and the members of the State Tax Commission. The author wishes to give due credit to Miss Rachael Williams for her careful work in making the almost unlimited computations in this study. Method of procedure. n order to discover the operation of the Two- Mill Elementary and County School Fund laws, the primary purpose of this study, it was necessary to ascertain the amount levied on each school district in the state under these laws and also the apportionment received by each district under the same laws. The County School Fund levies were computed ott the assessed valuations of each school district, three years , for each of the thirty-three counties in the state having the district system of school financing and administration. The Two-Mill Elementary levy was likewise computed on the equalized valuation of each of the school districts same years, the assessed valuations having been previously changed into equalized values consistent with their respective ratios fixed by the State Tax Corn- *Detailed information on individual school districts was collected by the State Office of Public nstruction school year

12 12 AGRCULTURAL EXPERMENT STATON BULLETN 306 mission. The three-year average levies under the County School Fund law,t the three-year average levies under the Two-Mill Elementary law,t and the combined three-year average levies under the two laws were thus obtained for each of the 2,126 school districts of the state. The apportionments made to the individual districts under the County School Fund and Two-Mill Elementary laws were also obtained three years The combined levies, three-year average, were next compared with the combined apportionment, three-year average, for each of the 2,126 school districts in the state. Validity of data used. An explanation at this point of the relation of the tax year to the public school fiscal year in the state may not be out of place as it may lead to a better understanding of the data used and the validity of the conclusions drawn. t is a well-recognized fact in statistics that data numerically presented may be accurate whereas the conclusions deducted therefrom may be wide of the mark. The school fiscal year overlaps the tax year. n other words, during any one school year, funds are received from tax levies on two different tax rolls, or on tax rolls for two different years. The following facts chronologically set forth give a picture of the conditions. Third Monday in June, Close of district school fiscal year Beginning of school year November 1, County treasurer shall credit from the General Fund to the state Elementary School Fund of his one-half of the amount of the tax required by law to be levied and collected in his for that year. (Apparently the tax levied upon the 1930 rolls.) Second Monday in Noveniber, The school superintendent shall make an apportionment of the entire school fund then in the treasury on the second Monday in November of each year, and at such other times during the year as he may deem advisable. (Apparently funds from levies upon the 1930 rolls.) November 5, Date of payment of second half of taxes levied on 1930 assessment rolls. This payment includes the second one-half of the special school district levy on the 1930 rolls. March 1, Assessment rolls on which taxes are levied to be collected, first half on May 5 and second half on November 5, May 1, County treasurer shall credit from the General Fund to the state Elementary School Fund of his one-half of the amount of the tax required by law to be levied and collected in his for that year. (Apparently the tax levied upon the 1931 assessment rolls.) First Monday in May, On this date and at such other times during the year as lie may deem advisable, the County School Superintendent shall make an apportionment of the entire state Elementary School Fund created by the elementary school law and then in the treasury. The three-year average data are used except where otherwise indicated. n the case of a few count,es four-year average data are used. n a few individual districts data for one or two years only are given.

13 NCDENCE OF PUBLC SCHOOL TAXATON 13 May 5, Date of payment of first one-half of taxes levied upon the 1931 rolls. This payment includes one-half of the special school district levy on the 1931 rolls. t is apparent from these conditions that the school year and the tax year overlap. The apportionment of school funds made, for example, on the second Monday in November, 1931, and the Special District School tax collected on November 5, 1931, are funds obtained mainly from levies upon the assessment rolls of 1930, whereas the apportionments made on the first Monday in May 1932 and the Special School District tax collected May 5, 1932, are funds obtained mainly from levies upon the 1931 assessment rolls. The situation is further complicated by the fact that the school fund is affected by delinquent taxes. t shares with other tax funds losses due to delinquent taxes and likewise receives its share of back taxes paid.* Comparisons of levies upon the assessment rolls of any one tax year with the apportionments made during the nearest corresponding school year are therefore not strictly valid. n order to reduce the discrepancies to a minimum and to make the data as nearly representative as possible all calculations are based on at least three-year averages and in the case of a few counties on four-year averages. The remaining discrepancies can largely be accounted for by delinquent taxes and do not invalidate the conclusions, if it may be assumed that the percentage of delinquent taxes in the various school districts in any one are approximately the same. The following case will illustrate the situation: The total amount levied under the County School Fund and Two-Mill Elementary laws in Benton on the assessment rolls of 1927, 1928, and 1929, was $284, The total amount apportioned during the three school years was $277,026.27, an average annual excess of levies over apportionments of $2, or 2.5 percent of total levies. Applying this to the data of Benton, Table V, indicating operation of the County School Fund and Two-Mill Elementary laws, the amounts under the first column 'Amounts by which Levies Exceed Apportionments' would in the aggregate be decreased by one-half of the $2, discrepancy and the amounts under the second column "Amounts by which Apportionments Exceed Levies" would in the aggregate be increased by onehalf of the $2, discrepancy. n other terms, the amounts in the first column would be decreased by approximately 5 percent and the amounts in the second column would be increased by approximately 5 percent.t L OPERATON OF COUNTY SCHOOL AND ELEMENT- ARY SCHOOL FUND LAW STATSTCALLY PRESENTED Basic tables. n the following tables accompanying the schooj district maps the operation of the County School Fund law and the Two- Mill Elementary law bver a three-year period is statistically presented. n The Two-Mill Elementary levy is a preferred fund and is not subject to reduction because of delinquent taxes. There have been few vtolations of this law. torte-half of $2, represents approximately 5 percent of the aggregate "excess levies over apportionments" and 'excess apportionments over levies" for Benton.

14 14 AGRCULTURAL EXPERMENT STATON BULLETN 306 the first part of the first column of each table are listed the school districts, numerically arranged, that had tax levies under the above-named two laws in excess of the apportionments made to them under the same laws. These districts are followed by the districts, also numerically arranged, that havc received apportionments tinder the two laws in excess of the levies made upon them under the same laws. n the second column, opposite the respective districts, are given the amounts by which the levies under the laws exceed the apportionments, and in the third column opposite their respective districts are given the amounts by which the apportionments exceed the levies. The author again wishes to emphasize the fact that the actual taxes paid by the district under the County School Fund law during any one year may be either below or in excess of the levy made upon it, owing respectively to delinquency in the payment of the tax and the payment of back or delinquent taxes. n the next two columns to the right in the tables are given the threeyear averages of the total combined levies of the Special School District levies, Union High School levies, and the County Tuition Fund levies by districts. School district levies below the weighted average levies are placed in the first of these two columns and school district levies above the average are placed in the second of these two columns. This method is followed with a view to indicating a correlation, or lack thereof, between the operation of the County School Furid.and Two-Mill Elementary School Fund laws on the one hand, and the combined Special School District, Union High School District, and County Tuition Fund levies on the other hand. As the evident intent of the County School Fund and Elementary School Fund laws is to equalize the public school tax burden among the school districts within each, it appears that the intent of these laws is most nearly realized if those districts with low general school levies contribute toward these funds in excess of the apportionments received under them, and if those districts with high general school levies receive apportionments in excess of the levies imposed under these laws. The arrangement of the data will enable the reader to make the comparisons districts in which he may be interested. n the next two columns to the right are found the average assessed valuations per school-census child for each of the school districts within the.5 in the first of these two columns are found the valuations of those districts which have assessments above the weighted verage and in the second of these columns are found those valuations which are below the average. This arrangement presents the relation between the operation of the County School Fund and Elementary School Fund laws on the one hand, and the tax paying ability of the school district as measured by the assessed valuation per census child on the other. Maps. The maps accompanying the basic tables have been added with a view to presenting a little more vividly the areas contributing to the The census valuations are based on the 1929 assessment rolls. Three-year averages would have given results not appreciably different.

15 NCDENCE OF PUELC SCHOOL TAXATON County School and Elementary School funds in excess of apportionments received under the laws and the areas receiving apportionments in excess of contributions made. t is evident that to the extent that errors existed in the source material used in the calculations, the maps are in error. This applies particularly to joint districts. The legends on the individual maps are self.explanatory Those districts in which the levies sustained and apportionments received balance within fifty dollars are stippled. Those districts in which the levies exceeded the apportionments by an amount exceeding fifty dollars are shaded with diagonal lines. Those districts in which the apportionments exceeded the levies by fifty dollars or more are left blank except number of the district. n the case of a number of maps it was found extremely difficult to locate the district boundaries. n the case of these maps special markings are used which are explained in the accompanying legends. The district numbers in these maps are placed as nearly as possible over the geographical center of the district. The maps are based on three-year average data.

16 C) C) H t,1 1 z H (1) H H 0 z BAKER COUNTY EXCESS LEVES BALANCE H z EXCESS APPROPRATONS

17 NCDENCE OF PuBLc SCHOOL TAXATON 17 BAKER COUNTY TABLE. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High i Operation of the Elemen- School, and Court. tary and County School ty Tuition Fund Fund laws; three-year av- levies; three-yeai erage average Amounts iy which levies exceed apportionments under the laws indicated... $ , l l4 1, , _ i 1, , " " " , S Levies below the av- erage Amounts by which apportionments exceed levies under the laws indicated 'Data for two years only. Mills Levies above the average Mills Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average $15,907 6,132 12,532 24,809 13,481 6,099 49,796 18,935 13,913 18,305 26,858 19,682 10,183 7,663 26, , , , , , , , , , , , , , , , , , Assessed valuation below the average 4,603 School census , , , , , , , , t ' 3.1 6, , , , ' ' , , , , , $13, ,495 2, ,223 18

18 11,151 20,045 $ 18 AGRCULTURAL LXPERMENT STATON BULLETN 306 z Operation of the Elementary and County School Fund laws; three-year average 1927-t930 County average BAKER COUNTY-TAT,E (Continued). Total Special flit rict, Union High School, and Coun ty Tuition Fund levies; three-year average ] Amounts by Amounts by which levies which appor- Levies Levies -C exceed ap- tionments below above portion- exceed levies the av- the av- 0 nients under under the erage erage -o the laws laws mdi- indicated cated Mills Mills 46.. $ k ? ,9l S W l ? "Data for two years only. tdata for one year only or incomplete data. Average assessed vatuation per school-census child by districts, 1929 assessment runs Assessed Assesse valuation valuation above the below the average average School census $ , , , , , , , , , , , , , , , , , , ,276

19 NCDENCE OF PUBLC SCHOOL TAXATON 19 BENTON COUNTY LEGEND EXCESS LEVES BALANCE EXCESS APPROPRATONS

20 for 3, AGRCULTURAL EXPERMENT STATON BULLETN 306 BENTON COUNTY TABLE V. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 z U 0.0 C) Operation of the Elementary and County School Fund laws; three-year average Data for one year only. Total Special Dis trict, Union High School, and County,Tuition Fund levies; three-year average Average assessed valuation per school-ceosus child by districts, 1929 assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation portion- exceed levies the av- the av- above the below the ments under under the erage erage average average the laws laws mdi- the School indicated cated conty cen"us Mill.5 Mills $ $ 6, , , , C 2, $ 2,551 2,175 1, , , , , , , , J , , , , , , , , , , , , , , , , , $ , , , i , , , W , , , , , , J , , , , , , , J lJ , , , , , J , , , County average ,900

21 NCDENCE OF PUBLC SCHOOL TAXATON 21

22 which 22 AGRCULTURAL EXPERMENT STATON BULLETN 306 CLACKAMAS COUNTY 1'ABLE V. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special Dis. trict, Union High Operation of the Elemen- School, and Coun- Average assessed vattary arid County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, erage average t929 assessment rolls 4..' $ , i , L. 2, , , , , los.. 4, , lJ j J L. 12_ 16., 2L H Amounts by Amounts by which levies appor- Levies Levies Assessed Assessed exceed ap- tiotinients below above valuation valuation portion- exceed levies the av- the av- above the below the ments under under the erage eiage average average the laws laws mdi- School indicated cated census Data for two years only. Mills $ 8, , , jt'iills $ 5, , , , , , , $ 2, , , , , , let 5, , , , , , ,737 1, , , , , , , , , , , , , , ,437 1,518 2, , , , , , , , , , , , , , , , ,522 97

23 NCDENCE OF PuBLc SCHOOL TAXATON L L l lou to.. Data for two years oniy. CLACKAMAS COUNTY-TABLE V (Continued). Total Special District Union High Operation of the Elemen- School, and Coun Average assessed vattary and County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, erage average assessment rolls Amounts by which appor- tionrnents exceed levies under the laws mdi- cated Amounts by which levies exceed apportionments under the laws indicated $ v , , , , , , , , Levies below the average 1il;s Levies Assessed Assessed above valuation valuation the av- above the below the erage average average School census Mills $ 3,264 4,944 4,073 3,175 3,195 2,921 4, , ,653 3, $ 1, , ,382 2, , , , , , , , , , , , , ,571 2,006 1,886 2,005 2,542 1,951 2,283 2,646 1, , , , , , , , , , , , , , , , , , ,426 55

24 24 AGRCULTURAL EXPERMENT STATON BULLETN z CLACKAMAS COUNTYTABLE V (Continued). rotal Special Dis- Jtrict, Union High Operation of the Elemen- School, and Countary and County School i ty Tuition Fund Fund laws; three-year av- levies; three-year erage average Average assessed valuation per school-census child by districts, 1929 assessment rolls Amounts by Amounts by which levies which appor-levies Levies Assessed Assessed '0 exceed aptionments below above valuation valuati rt portion- exceed levies the av- the as'- above the below the 0 ments under under the erage erage average average -o the laws laws indi- School Co indicated cated County census hulls Mills $ $ 1, , , , l5._ 3, , , $ 6, , _ 4, , J , ,579 County average , , , , ,632 46

25 NCDENCE OF PUnLC SCHOOL TAXATON 25 CLATSOP COUNTY EXCESS LEVES BALANCE EXCESS APPROPRATONS

26 which 26 AGRCULTURAL EXPERMENT STATON BULLETN 306 CLATSOP COUNTY TABLE V. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union Higi. Operation of the Elemen- School, and Countary and County 0 School ty Tuition Fund z Fund laws; three-year av- levies; three-year eiage average U Amounts by Amounts by levies which appor- Levies Levies -u i exceed ap- tionmetits below above - port ion- exceed levies the av- the avments under under the erage erage the laws laws mdi. &) indicated cated County Mills lylills , , , , , , , , $14, : , , J 1, , L , , , s J ,036.87v 13.5 County average :: Data for two years only. Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed Assessed valuation valuation above the below the average average School census $ 6,767 16,376 7,972 28,997 8,724 23,657 11,421 52,949 14,810 24,848 16,740 7,906 14,310 44,798 27,932 33,542 5,116 5,295 5,057 5,197 5,040 $ 2,985 4,394 2,399 2,660 1,037 4,355 3,89t 3,654 3,649 1,814 2,152 3,029 4,057 4,166 1,778 2,907 4,172 4, ,

27 NCDENCE or PUBLC ScHooL TAXATON 27 COLUMBA COUNTY EXCESS ESES BALANCE EXCESS APPROPRATONS

28 28 AGRCULTURAL EXPERMENT STATON BULLETN 306 CORUMBA COUNTY TABLE V. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special Djs. rict, Union High Operation of the Eteinen. School, and Coun. tary and County School y Tuition Fund Fund laws; three.year av- evies; three-year erage verage Amounts by Amounts by S which levies which appor- Levies Levies exceed ap- tionments below above portion- exceed levies the av- tl1e avments under under the erage erage c the laws laws mdi- indicated cated cotenty Mills Mills 1J.- $ 2, , , , , J , J , , :2 49J , , $ 3, , J.. 3,180.9l ll...j , , , , , ' County average Data for two years only. Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average $ 3,718 7,046 7,359 4,877 3,816 11,336 4,239 61,318 5,185 26,713 4,885 7,799 16,550 3,003 6,045 3, ,479 13,741 3,066 8,123 3,083 3,076 8,106 Assessed valuation below the average $ 2,395 School census 2,059 1,263 1, , H 2, , , , , , , , , , , , , , , , ,256 i 49 1, ,438 93

29 NCDENCE OF PUBLC SCHOOL TAXATON 29 COOS COUNTY EGEN EXCESS LEVES BALANCE EXCESS APPROPRATONS

30 i 30 AGRCULTURAL EXPERMENT STATON BULLETN 306 COOS COUNTY TABLE V. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 z 5) 0.0 (( 2 L 'Total Special District, Union High i Operation of the Eleinen- School, and Countary and County School ty Tuition Fund Fund laws; three-year ay. evjes; three-year erage average A.nostnts by which levies exceed apportion. ments under the laws indicated $ , , , , , , , , , , , , Levies below the av- erage County Amounts by which apportioninents exceed levies under the laws mdirated $ , , , , Mills Levies above the sverage couttty Mills Average assessed valuation per school-census child by districts, assessment rolls Assessed valuation above the average $ 4,076 5,266 3,400 3,754 5,100 4,987 4,472 9,224 5,566 46,567 4,877 5,903 7,706 5,434 10,700 20,647 11,548 7,887 5,038 4,753 22,847 8,673 9,154 6,964 6,550 8,825 12,971 5,851 12,096 71,672 5,572 12,656 12,496 8,468 6,183 6,659 3,626 3,831 3,406 3,680 Assessed valuat ion below the aversge ccsuntv $ 3,111 2,795 3,115 1,824 3,254 1,893 2,022 3,120 3,251 2,651 1,442 1,661 School census , H is ,

31 NCDENCE OF PUBLC SCHOOL TAXATON 31 0 z Si i J. COOS COUNTY-TABLE V (Continued). Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed vattary and County School ty Tuition Fund uatlon per school-cen- Fund laws; three-year av- levies; three-yea sus child by districts, erage average assessment rolls Amounts by Amounts by which levies which appor- Levies exceed ap- tionments below portion- exceed levies the avntents under under the erage the laws laws mdi- indicated cated County average 5Data not complete , , , , Mills Levies above the average Mills Assessed valuation above the average $ 4, , , ,043 4,570 4,330 Assessed H valuation below the average ,282 School census $ 2, , , , , , , , , , , , ,

32 32 AGRCULTURAL EXPERMENT STATON BULLETN 306 CROOK COUNTY Crook has the County Unit plan of organization. The assessed valuation of all taxable property in the on the 1929 rolls was $5,722,- 610, and the equalized valuation $5,453, The school census was 938, representing an average equalized value per school-census child of $5,814. The state average year was $4,321.

33 NCDENCE OF PuBLc SCHOOL TAXATON 33 CURRY COUNTY CXCESS LEVES 8LANC EXCESS )PROPRATONS

34 Eund $ 34 AGRCULTU1AL EXPERMENT STATON BULLETN 306 CURRY COUNTY TABLE X. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. a 1 Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed val. tary and County School ty Tuition Fund untion per school-cenlaws; four-year av- levies; three-year sus child by districts, erage average assessment rolls U Amounts ' Amounts by which levies which appor- Levies Levies exceed ap- tionments below above a portionments under under the erage erage exceed levies the av- the ay. 0 the laws laws mdi. indicated cated ci i'd Mills Mills $ , t County average Assessed valuation above the average Assessed valuation below the average School census $33, , , , , , , , , , , , , , ,056 S , , , ,057

35 DESCHUTES COUNTY LEGEND EXCESS LEVES BALANCE EXCESS APPROPRATONS z C) tn z C) tn 0 tn C) C) ) C) 0 C) H 0 z

36 36 AGRCULTURAL EXPERMENT STATON BULLETN 306 DESCHUTES COUNTY TABLE X. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 2L Total Special District, Union High Operation of the Elemen. School, and Coun. Average assessed valtary and County School ty Tuition Fund uation per school.ceri- Fund laws; three.year aver, levies; three.yeai sus child by districts, age average assessment rolls ii Amounts by Amounts by which levies which appor. Levies Levies Assessed Assessed exceed ap- tionnients below above valuation valuation portion- exceed levies the av- the av- above the below the ments under under the erage erage average average the laws laws mdi- School indicated cated census $ 1,l72.5l 3,423.81k ,815.96w County average Data incomplete. $ 8, , " MilLs jld'ilf.s $ 4,024 4,168 2,821 6,604 4,211 5,220 7,482 64,523 4,291 5,981 9,395 5,313 8,098 26,167 4,444 2, $ 1,604 2, , , , , , ,200 3,211 5,

37 N r DOUGLAS COUNTY QoCEss LEOES BALANCE 0 EXCESS APPROPRATONS 4, % ; ) 0 0 0

38 38 AGRCULTURAL EXPERMENT STATON BULLETN 306 DOUGLAS COUNTY TABLE X. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 -c Ui Total Special District, Union High.)peration of the Elemen- School, and Coun. Average assessed valtary and County School ty Tuition Fund nation per school-cenrund laws; three-year av- levies; three-year sua child by districts erage average assessment rolls Amounts by Amounts by which levies which appor- Levies exceed ap- tionments below portion- exceed levies the avments under under the erage the laws laws mdi- indicated cated i 2.. $ , L , , , , i , i L , l?..; l2l l L v 1J 54.49t Data for two years only. fdata for one year only. Mills $ levies Assessed Assessed above valuation valuation the av- above the below the erage average average School County census Mills 13.8 $ 6, ,501 5, ,392 11,816 10,865 16,859 11,332 9,984 8,476 8,t63 21,649 19,859 5,776 49,317 69, ,048 6,469 13,799 5,795 27,914 5,717 12,023 9, ,777 5,138 6,313 7,639 14,433 24,984 27,199 9,642 12,486 32,361 13,790 11,058 17,036 13, ,675 48,307 14, , , $ 3,237 1, , , , , , ,057 56

39 NCDENCE 01: PUBLC SCHOOL TAXATON 39 0 z O OL DOUGLAS COUNTY-TABLE X (Continued). Total Special District, Union High Operation of the Elemen- School, and Coun- verage assessed valtory and County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, ersgc average assessment rolls Amnunts by Amounts by which levies which appor- Levies Levies exceed ap-ttnments below above portion-exceed levies the av- the av- 0 nents under ttnder the erage crave.0 the laws laws indi- L) indicated cated $ , v , H Mills Miffs , Assessed valuation above the average $ 6,968 9,474 5,170 10,523 5,727 5,995 14,503 7,759 15,484 14,690 5,416 20,218 11,073 10,444 6,661 5,7.0 7,258 5,703 Assessed valuatton below the average School census. $ 4, , , , , , , ,721 4, , , , , , , , , , , , , , , , i 4, , , , , ,666 2, , , , , , ,078 29

40 40 AGRCULTURAL EXPERMENT STATON BULLETN 306 Operation of the Elementary and County School Fund laws; hree-year average C, Amounts by Amounts by B which levies winch apporm exceed ap- tionments - portion- exceed levies nients under under the -c the laws laws indicated indicated its.. 1l7 i20 12L J 4J 5J DOUGLAS COUNTY-TABLE X (Continued). $ , ,, vdata for two years only. Total Special District, Union -ligi School, and Coun- Average assessed valty Tuition Fund ustion per cchool-cenlevies; three-year sus child by districts, average assessment rolls Levies below the average Mills 3.7 Levies shove the average Mills Assessed valuation above the average $20,240 6,451 5,972 5,754 5, , Assessed valuation below the average County County average School census 2 $ 1, to 2, , , , , ,

41 NCDENCE OF PUBLC SCHOOL TAXATON 41 GLLJAM COUNT LEVEXO EXCESS LEVES VLVXCE EXCESS APPRXPR*TCNS

42 42 AGRCULTURAL EXPERMENT STATON BULLETN 306 GLLAM COUNTY TABLE X. DATA NDCATNG OPERATON OF T-rE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 z Total Special Dis. trict, Union High Operation of the Elenien- School, and Coun- Average assessed vattary and County School ty Tuition Fund ualion per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, erage average assessment rolls Amounts by Amounts by svhich levies which apporexceed ap- tiorinsents portion- exceed levies 0 merits under under ihe.0 ci the laws laws mdiindicated cated $ 1, , , l $ , l8 23.,, W ,.., 2, J J. 58 ' , J w OJ l5l.29 County average Data for two years only. Levies Levies Assessed belosv above valuation ihe av- the av- above the erage erage average Mills Mills 7.3 $64, ,750 22,600 21,403 18,170 25,184 62,592 24, ,810 17,307 Assessed valuation belosv the i average School census 51, , ,026 i 8 29, , , , , , , , , , , , ,302 12, , , , ,7 13, ! 25,077 16, , $10,

43 NCDENCE OF PUBLC SCHOOL TAXATON 43 ECESS APPROPRArCSS

44 44 AGRCULTURAL EXPERMENT STATON BULLETN 306 GRANT COUNTY TABLE X. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special Dis. trict, Union High Operation of the Elenien- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-ceo- Fund laws; four-year ay. levies; three_year sus child by districts, erage average assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation portion- - exceed levies the av- the av- above the below the ments under under the erage erage average average the laws laws mdi- School indicated cated census Mills Mills $ , , $ , ! _ W W L J County average Data for two years only. $ 7, , , , , , , , , , ,823 21, , , $ 4, , , , , , , , , , ,046 14,608 8, ,950 4, ,542 7, , ,607 4, , , , , , , ,204 15, , , , , ,099

45 NCDENCE OP PUBLC SCHOOL TAXATON 45 e HARNEY COUNTY L LEOENO EXCESS LEVES RALANCE EXCESS APPROPRATONS

46 9.2 5, AGRCULTURAL EXPERMENT STATON BULLETN 306 HARNEY COUNTY TABLE XV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 12.,. l ,, & L... Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fun uadon per school-ceo- Fund laws; three-year av- evies; three-yea. sus child by districts, erage average assessment rolls Amounts by which levies exceed apportionments under the laws indicated , S Levies below the av- erage Amounts by which apportionments exceed levies under the laws mdicated "Data for two years only. tdata for one year only. ivills Levies above the average Assessed valuation above the average Assessed valuation below the average School census Mills 9.9 $16, $ 6, , , , , ,667 28, , , , ,5 20, ,040 29,934 34, $ 4, , , , ,12 10,4 8, , l.80v S.5 9, , , v , , , " 6.7 7, " , ,47' , , , , , , " 10, , County average , !

47 NCDENCE OF PUBLC SCHOOL TAXATON 47 a' HOOD RVER COUNTY GEVQ EXCESS LEVES BALANCE [ 1 EXCESS APPBOERATONS

48 48 AGRCULTURAL EXPERMENT STATON BULLETN 306 HOOD RVER COUNTY TABLE XV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Operation of the Elementary and County School 0 Fund laws; four-year avz erage Amounts by Amounts by which levies which appor- Levies 0 exceed ap- tionments below portion- 0 exceed levies the ay. a nients under under the erage -c the laws laws mdi- fo the indicated cated $ , $ 2, , , Total Special Dis. trict, Union High School, and Coun- Average assessed valty Tuition Fund uation per school-cenlevies; three-year sus child by districts, average '1929 assessment rolls Mills Levies above the average Mills Assessed valuation above the average $ 5,288 5,703 14,738 95, , ,179 Assesse valuatic, below the average $ 3,280 3,235 2,998 2,374 1,715 2,224 3,299 3,493 County average ,535 School census ,

49 NCDENCE OF PUBLC SCHOOL TAXATON 49

50 50 AGRCULTURAL EXPERMENT STATON BULLETN 306 JACKSON COUNTY TABLE XV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COTJNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS $ 1, to , , , , ,237,23 2, , , ::' Operation of the Elementary and County School Fund laws; three-year average $ , , Total Special District, Union High School, and County Tuition Fund levies; three-year average Average assessed valuation per school-census child by districts, 1929 assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation portion- exceed levies the av- the av- above the below the ments under under the erage erage average average the laws laws indi- School indicated cated census $12, , , , , , $ 3, , ,383 8,907 11, ,421 6,490 36, , , ,519 12, , , , l0, , ,509 3, , , ,151 10,297 7, , ,733 18, , , , , ,473 ' 23 2, ,353 1,443 2, , , , , , , , , , , ,

51 NCDENCE OF PUBLC SCHOOL TAXATON L. 4L _- County average JACXSON COUNTY-TABLE XV (Continued). Total Special District. Union High Operation of the Elemen School, and Countary and County School ty Tuition Fund Fund laws; three-year av- levies; three-yea! z erage laverage Amounts by Amounts by which levies which apportionnsents below above Levies Levies exceed apportionments under under the et-age erage exceed levies the av- the av- the laws aivs mdicated indicated $ l , Mills Mills Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average $ 6,880 4,054 5,775 4,508 4,045 9,615 7,653 6,977 6,861 4,402 5,260 5,459 Assessed valuation below the average $ 1,902 2,459 3,326 2,447 3,344 2,942 2,722 2, ,520 2,227 School census ,

52 52 AGRCULTURAL EXPERMENT STATON BULLETN 306

53 NCDENCE OF PUBLC SCHOOL TAXATiON 53 JEFFERSON COUNTY TABLE XV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS l ,-,. 3 7,_, Total Special District, Union Hig Operation of the Elemen- School, and Coun- Average assessed valtary arid County School ty Tuition Fund uation per school-cert- Fund la'vs; three-year av- levies; three-year sus child by districts, erage average assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation portion- exceed levies the av- the av- above the below the rnents under under the erage erage average average the laws laws mdi- foi the School indicated cated census $ , J , County average $ , , ? , Data for two years only. fdata for one year only. Mills.8'ills 4.1 $12, , , , , , , , , $ 8, , , , ,71S , , , , , , , , , , , , , , , , , , ,583

54 54 AGRCULTURAL EXPERMENT STATON BULLETN 306 JOSEPHNE COUNTY LEGEND EXCESS LEVES BALANCE EXCESX APPROPRATONS

55 $ Assessed.1 1,288 NCDENCE OF PUBLC SCHOOL TAXATON 55 JOSRPHNE COUNTY TABLE XV. DATA NDCATiNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High Jperation of the Elemen- School, and Coun- Average assessed val. tary and County School,ty Tuition Fund uation pet- school-ceo- Fund laws; three-year av- levies; three-yeai sus child by districts, erage aveage assessment rolls Amounts by Amounts by which levies sshich appor- Levies Levies Assessed exceed ap- tionments below above valuation valuation portion- exceed levies the av- the av- above the below the inents under under the ct-age erage average average the laws laws mdi- School indicated cated census Mu:5 Miils 2... $ , _ ,,.. 1, i ,, 2, , , ,, L , SE County average i.12 adata for one year only. $ 4, , , , , , , , , , , , , , , , , , $ 1, , ,825 1,852 2, , , , , , , , , , , , , , , , , , , , , ,557

56 56 AGRCULTURAL EXPERMENT STATON BULLETN 306 KLAMATH COUNTY Kiamath County has the County Unit plan of organization. t differs from the Crook and Lincoln counties' plan of organization in that the city of Kiamath Falls stands independent of the system. The assessed valuation of all taxable property in the on the 1929 rolls was $37,769,878, and the equalized value was $35,416,400. The school Census was 7,983, representing an average equalized value per school-census child of $4,436. The state average year was $4,321.

57 NCDENCE OF PUBLC SCHOOL TAXATON 57 LANE COUNTY YGQ EXCESS LEVES EXCCSS APeRCPRATOSV

58 58 AGRCULTURAL EXPERMENT STATON BULLETN 306 LAKE COUNTY TABLE XX. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS Operation of the Elementary and County School Fund laws; three-year average Amounts by which levies exceed apportionments under the laws indicated $ 1, , , , , l,76v 2, ,898,53 1, Amounts by svhich apportionments exceed levies under the laws indicated $ 1, , , , , Data for two-years only. Total Special Di trict, Union Hig.. School, and Cour ty Tuition Fun, levies; three-year average C Mills 5.2 Mills $37, ,756 37,078 21,989 17,663 8t,73 57,736 28, Average assessed valuation per school-census child by districts, 1929 assessment rolls Levies Levies Assessed Assessed below above valuation valuation the av- the av- above the below tire erage erage average average County 3, , Crunty average ,615 15,406 33,483 28, , , ,518 12,394 17, , School census $ 2, , , , , , , , , , , i

59 -P Os C, (32 as 20 LANE COUNTY LEGENO QEXCESS LEVES BALANCE Q EXCESS APPROPRATONS '20

60 AGRCULTURAL EXPERMENT STATON BULLETN 306 LANE COUNTY TABLE XX. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECiAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 11Total Special Dis,rlct, Union High Operation of the Elemen- School and Coun Aveiage assessed val. tary and County School ty Tuition Func uation per school-cend Fund laws; three-year aver- levies; three-yeai sus child by districts Z age average assessnierit rolls 0 U) 11 Amounts by Amounts by which levies which appor. Levies Levies Assessed exceed ap- tionments below above valuation portion- exceed levies the av- the ar above the ments under under the erage erage average the laws laws intl. indicated rated 2.. $ , E ' ,592.66v 2L. 1, , , , S w , , E Olf , , J , J 90.87? Data for one year only. tdata for two years only $ ? , Jh ills Mills 5.7 $ 4, , , , , , , , , , , , ,944 18, , , , , , , , , ,637 7,647 13,944 6,129 30,165 9,862 4,622 7,416 3,455 7,860 4,355 13,316 3,326 37,087 4,317 5,090 12,813 3,837 4,759 3,364 14,462 4,454 Assessed valuation below the average School cen4us 28 $ 3,225 4, , , , , , , ,054 68

61 1,523 1,842 NCDENCE OF PUBLC SCHOOL TAXATON ic SO l O L Total Special Dis. trict, Union High Dperation of the Elenien- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cen- Fund laws; three.year av- levies; three-year sus child by districts, erage average assessment rolls Amounts by which 1evie exceed ap portion. ments under the laws indicated LANE COUNTY-TABLE XX (Continued). Levies below the av- erage Amounts by which apportionments exceed levies under the laws mdicated Levies above theaverage Assessed valuation abovethe average Assessed valuation below the average School census Mills Mills $ $ 1, , , , $ 9, , , , , ?9.6 3, , , , , , , , , , , ,333 1, , , , , , , , , , S , , i , , , , , , , ii 2, , , , , , , , , , , , , , , , , , , , , , , , , ,955 14

62 erage 62 AGRCULTURAL EXPERMENT STATON BULLETN 306 Z i 0.0 Operation of the Elementary and County School Fund laws; three-year av Amounts by which appor- tionrnents exceed levies under the laws mdi- cated Amounts by which levies exceed apportionments under the laws indicated County average ill.. $ l3j 5.96 t 14f f * l2l t L t 3l l & l4l , J l , l l t J t8l l l85 1, l *Data for one year only. fdata for two years only. LANE COUNTY-TABLE XX (Continued). Total Special District, Union High School, and County Tuition Fund levies; hree.year average i Levies below the average Mi/ls , , Levies above the average Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average Assessed valuation below the average Mills $ 3, $ 1, , , ,647 2, t 1, , , , , , , , ,906 1, , , , , , , , , , , , , ,192 1, it 2, , , , , , , , , , , , , , , ,272 School census

63 NCDENCE OF PUBLC SCHOOL TAXATON 63 LNCOLN COUNTY Lincoln has the County Unit plan of organization. The assessed valuation of all taxable property in the on the 1929 rolls was $11,- 861,625.96, and the equalized valuation $8,619, The school census was 2,916, representing an average equalized value per school-census child of $2,956. The state average year was $4,321.

64 q " 1* LNN COUNTY LEXCNO -EVES EXCESS APPROPRATONS

65 - Amounts NCDENCE OF PUBLC SCHOOL TAXATON 65 LNN COUNTY TABLE XX. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS.,Total Special District, Union T-igh Operation of the Elemeri- School, and Coun- Average assessed val- tary and County School ty Tuition Fund uation per school-ce- 6 Fund laws; three-year av- levies; three-year sus child by districts, Z erage i average assessment rolls by Amounts by which levies which appoi-- Levies exceed ai- tionments below - portion- exceed levies the avments under under the erage the laws laws mdi- is> indicated cated Mills 7.. $ , H , Q , ,evies above the ay. erage Assessed valuation above the average jvills $ 6,815 7, ,342 7,219 5,437 9, ,159 5,376 7,003 18, ,482 17,465 11, ,069 6,980 11,564 5,298 6,770 7,056 20,160 7,935 4,436 36,970 6,057 10,698 5,327 12,566 6,256 5,514 5,952 Assessed valuation below the average $ 3,392 School census , ,151 OL , ,172 3, , , , , , , ,86S , , , , ,818 6 $ , , , ,S , ,091 1, , H 4.7 3,025 38

66 above 66 AGRCULTURAL EXPERMENT STATON BULLETN 306 LNN COUNTY-TABLE XX (Continued). Total Special Dis- trict, Union High Operation of the Eleriten- School, and Coun- Average assessed valtary and Couoty School ty Tuition Fund uation per school-cen- 0 Fund laws; three-year avz erage average assessment rolls levies; three-year sus child by districts, ii Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation port ion- exceed levies the av- the av- the below the r 0 meuts under under the erage erage average average the laws laws mdi- School Cl) indicated cated County census Mills Mills $ $ 3, , L , , , , , , i , , , , $ 4, , , , , , , , , St , , , , , , , , , , , , , , , , , , , , , , , & , , & , , , ,LOl , , , , , ,850 9

67 NCDENCE OF PUBLC SCHOOL TAXATON 67 Operation of the Elementary and County School 0 rund laws; three-year avz erage LNN COUNTY-TABLE XX (Continued). Amounts by Amounts by which levies which appor- Levies Levies exceed ap- tionmeuts below above portion- exceed levies the av- the av- C 0 ments utider under the erage erage -o the laws laws wdt- to indicated cated Mills Mills 102 $ l S l l24, L to:o , County average 8.80 Total Special District, Union Hig school, and Coun- Average assessed catty Tuition Fund uation per schoolcenlevies; three-year sus child by districts, average assessment rolls Assessed Assessed valuation valuation above the below the average average School census $ 4,132 $ 2, , , , , , , , , , , , , , , , ,063

68 68 AGRCULTURAL EXPERMENT STATON BULLETN 306 MALJ-EUR CC1JNT' LEGENO EXCESS LEVES BALANCE EXCESS APPROPRATONS 'L¼

69 valuation NCDENCE OF PUBLC SCHOOL TAXATON 69 MALHEUR COUNTY TABLE XX. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Operation of the Elernentary and County School Fund laws; three-year average "Data for two years only. Total Special District, Union High School, and Coun- Mills Mills 2. $ , , , W , " Average assessed valty Tuition Fund uatmon per school-cenlevies; three-year sus child by districts, average assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation i portion- exceed levies the av- the av- above the below the inents under under the erage erage average average the laws laws mdi. School indicated ca-ted census $ , , is.. 1, , L L L ,02" _:_ " $16, , , , , , ,325 7 $ 3, ,257 1, ,611 H 4, , , , , , , ,727 4, , , , ,511 3,576 4,743 4,390 3,522 4,101 4, ,709 1,176 2,508 1,723 1,779 2,193 2,053 2,166 2,929 1,728 3,263 2,607 3, ,991 1,877 County average ,

70 70 AGRCULTURAL EXPERMENT STATON BULLETN 306 e T r0 oo O o& : 0 (_? 0 0o 'G l

71 27.55 NCDENCE OF PUBLC SCHOOL TAXATON 71 MARON COUNTY TABLE XX. DATA NDCATNG OPERATJON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High Operation of the Elernen- school, and Couri- Average assessed valtary and County School ty Tuition Fund uation per schoolcen' Fund laws; three-year av- cries; three-year sus child by districts, erage average assessment rolls Amounts b Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below asove valuation valuati.n portion- exceed levies the av- the av- above the below the melts under under the erage erage average average the laws laws mdi- School indicated cated Counly County census Mills 11/fills 1.. $ $ 4, , , , , , , , , , , , , , , , , l , , , , , , , 1, , , , , , , , , i , , , , , , , , , , , , , , , , , ,217 9L , S's 7, ,097 to , ,942 ttq., 5-5 6, $ 2,833 6, ,

72 72 AGRCULTURAL EXPERMENT STATON BULLETN _ SL Amounts by which levies exceed apportionmerits under the laws indicated MARON COUNTY-TABLE XX (Continued). 'Tota1 Special District, Union High Operation of the Elemen- School, and Countary and County School ty Tuition Fund Fund laws; three-year av- levies; three-year erage average $ Levies below the av- erage Amounts by which apportionnients exceed levies under the laws mdicated $ 7, i , , , Mills s-u Levies above the average Assessed valuation above the average Mills 10.9 $ 6, , , Average assessed valuation per school-census child by districts, 1929 assessment rolls 3,992 5,989 3,009 3,445 4,061 3,208 3,678 3,361 5,243 3,107 13,154 7,116 3,116 4,845 4,521 7,215 3,583 4,000 Assessed valuation belov the average Schopl census $ 2, ,858 1,183 2, , , , , , , , , , , , , , , , , , , , , , S 2, , , , , , , , ,714 30

73 NCDENCE OF PUBLC SCHOOL TAXATON 73 11& L MARON COUNTY-TABLE XX (Continued). otal Special District, Union High Operation of the Elemen- School, and Coun- Average assessed vattary and County School ty Tuition Funt. uatton per school-cen- Fund laws; three-year av- vies; three-year sus child by districts, z erage average assessment rolls Amounts by Amounts by which levies which appor. Levies Levies Assessed Assessed i exceed ap- tioninents below above valuation valuation - portion- exceed levies the ay. the ay. above the below the ments under under the erage erage average average.0 the laws laws mdi- School indicated cated H census $ , , Mills Mills County average , $ 3,040 4,651 15,880 3,215 $ 2, , , , , , , , ,120 62

74 74 AGRCULTURAL EXPERMENT STATON BULLETN 306 MORROW COUNTY LEND EXCESS LEVES BALANCE EXCESS APPROPRATONS

75 merits laws NCDENCE OF PUBLC SCHOOL TAXATON 75 MORROW COUNTY TABLE XXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special flit trict, Union High Operation of the Elementary and County School ty Tuition Fund School, ano Coun d Fund laws; three-year av- levies; three-year z erage average Amounts by Antounts by p which levies which appor- Levies Levies p exceed ap- tionments below above - portion- exceed levies the av- the avunder under the erage erage.0 the laws i mdi- to indicated cated Mills Mills 2.. $ , , , , , olv 2.1 4L L $ 2, l t _ J , v i J 400, So SQ County average, vdata for two years only. Average assessed valuation per school-cenus child by districts, 1929 assessment rolls Assessed Assessed valuation valuation above the below the average average School census - $21,312 14, , , , ,889 9 $ 8, , , , , , , , , , , , , , , , , ,944 10, , , , , , , , , , , , , ,059 6, , , ,083

76 76 AGRCULTURAL EXPERMENT STATON BULLETN 306

77 NCDENCE OF PUBLC SCHOOL TAXATON 77 MULTNOMAH COUNTY TABLE XXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special Dis trict, Union High Operation of the Eleinen- School, and Coun- Average assessed vallacy and County School ty Tuition Fund uation per school-cen- 6 Futtd laws; three-year av- levies; three-year sus child by districts, Z erage average assssinent rolls. Amounts by Amounts by which levies which appor- Levies Levies Assessed exceed ap- tionnients below above valuation - portion- exceed levies the av- the av- above the ments under under the ei'age erage average the laws laws mdi- foi' the C/) indicated cated l. $77, _ 8, & , , $ 8, , J 2, , , J , , , , , , , " , t J " , J County average "Data far two years only. Mills Mills $ 4, ,423 39,002 6,501 25, , , , , ,302 7,036 10,762 5,952 5,244 6,483 Assessed F valuation below the average ,710 School census 75, $ 2, , , , , , , , , , , , , , , , , , , , ,

78 78 AGRCULTURAL EXPERMENT STATON BULLETN 306 POLK COUNTY LGENQ EXCESS LEXtES L A N CE EXCESS APPROPRATiONS

79 which 7.2 NCDENCE OF PUBLC SCHOOL TAXATON 79 POLK COUNTY TABLE XXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELEMEN- TARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Operation of the Elernentary and County School 6 Fund laws; three-year av- Z erage Amounts by Amounts by levies which ap-porexceed ap- tionments - portion- exceed levies merits under under the the laws laws mdi. rj indicated cated 3. $ l l l4j , rtal Special District, Union 1-ugh School, and Coun. Average assessed val. ty Tuition Fund uation per school-ceolevies; three-year sus child by districts, average assessment rolls Levies below the average tor tire Levies Assessed Assessed above valuation valuation the av- above the below the erage average average School census Mills Mills 7.4 $ 5, , , , , ,529 ii 8.2 6,543 2t 7.5 3, , , , , , , , ,140 44

80 merits below 80 AGRCULTURAL EXPERMENT STATON BULLETN 306 Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uatiori per school-cend Fund laws; three-year av- levies; three-year sus child by districts, Z erage average assessment rolls - Amounts by Amounts by t. which levies which appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation - portion- exceed levies the av- the av- above the the under under the erage erage average average.o the laws laws mdi- c indicated cated L J J S J J J L J S L J 7L $ 1, ' , POLK COUNTY-TABLE XXV (Continued). $ , , , Data for one year only. tdata for two years only. Mills County average H i4lls $6,133 3,561 4,289 3, ,838 3,999 3,304 4,160 2,983 5,111 5, ,368 7,920 $ 2,078 16,970 6,330 5,877 6,596 2,787 3,828 2, ,766 7,949 3, ,727 3,013 2,648 5,339 4,255 3, ,739 2,624 1,460 1,182 2,113 2,074 2,232 1,930 2,003 1,010 2,252 2,543 1,955 2,214 1, ,622 2,629 2,740 2, ,471 4, ,923 2,627 School census ,

81 NCDENCE OF PUBLC SCHOOL TAXATON 81 SHERMAN COUNTY LEGEND EXCESS LEVES BALACE EXCESS GPOPRATONS

82 which 82 AGRCULTURAL EXPERMENT STATON BULLETN 306 SHERMAN COUNTY TABLE XXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, Z erage average assessment rolls - Amounts by Amounts by which levies appor- Levies Levies Assessed Assessed exceed ap- tionments below above valuation valuation - portion- exceed levies the av- the av- above the below the ments under under the erage erage average average - the laws laws mdi- u indicated cated ivills Mills $ 910, $19, , $10, , , , , , , , , , i L i ' 1.. $ , ,, 3l l , l J County average i 5.94 Data for two years only. 35,096 34,480 34,357 24,833 47,211 17,923 10,338 15,596 School census 8, , , , , ,

83 NCDENCE OF PUBLC SCHOOL TAXATON 83 - H n (CC L 0 0 D 0 TCLLAMOOK COUNTY r EXCESS LEVES BALANCE EXCESS APPRCPRCATXSS

84 3, AGRCULTuRAL EXPERMENT STATON BULLETN 306 TLLAMOOK COUNTY TABLE XXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DiSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 ' $ L. 32. H L L L. S & Total Special District. Union High Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, erage ,iverae assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tionntents below above valuation valuation portion- exceed levies the av-the sv- above the below the ments under tinder the ersge erage average average the laws laws mdi- fo the School indicated cated census , v 1, , , , , , f Coun y average $ , , , , , , , , lv l vdata for two years only. tdata for one year only. Mills Mills 5.4 $19,278 t , , , , , , , , , , , , , , $ 4, ,997 te, , , , ,791 1, , , , , , , , , , , , , , , , , , , , ,587

85 NCDENCE OF PUBLC SCHOOL TAXATON 85 UMATLLA COUNTY EXCE$S LEV5 L:f<:1 BALANCE EXCESS APPROPRATONS

86 1, AGRCULTURAL EXPERMENT STATON BULLETN 306 UMATLLA COUNTY TABLE XXX. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High Operation of the Elementary and County School School, and Coun- Average assessed valty Tuition Fund uation per school-cen- Fund laws; three-year av- levies; three-year sus child by districts, Z crags 1927-t930 average assessment rolls Amounts by Amounts by which levies which appor- Levies exceed ap. tionments below portion- exceed levies the avments under under the erage the laws laws mdi- u indicated cated Mills 2.. $ 1, , & t S.. 1, , , l t , , , , , , i , , l, , OU.. 1, , , , $ 1, , C 2, Data for two years only. Levies Assessed above valuation the av- above the erage average br the Assessed valuation below the average - Mills $ ,117 $ 6, , ,787 29,988 12,706 92,308 42,430-30, ,408 35, , , ,1t ,348 16,238 11,342 21,523 6, ,056 17,688 8,657 18,885 82,244 57,895 18,568 27,129 43,318 59,481 29, ,212 26,161 49,248 91,243 17,287 24,942 80,058 58,213 16,031 63,764 19, , ,934 42,670 22,947 12,317 15, ,760 School census t lot 3, , ,842 2,

87 ty the NCDENCE OF PUBLC SCHOOL TAXATON 87 C z 0.0 Amounts by which levies exceed apportionittents under the laws indicated County average UMATLLA COUNTY-TABLE XXX (Continued). Total Special District, Union High Operation of the Elemeti- School, and Coun- Average assessed val. tary and County School Tuition Fund uation per school-cett- Fund laws; three-year ay. levies ; three-year sus child by districts, erage average i 1929 assessment rolls Amounts by which appor- t mu uuuents excee:l levies Levies below av- erage under the laws mdi. cated 14. $ 3,69d , , , L. 1, , L , O ill l Mills Levies above the avetage Mills Assessed valuation above the am'erage $11,114 15, ,552 10,811 16,603 14,306 10,606 12, _s _... 9, , , , , , , , , ,526 Assessed valuation below the average foi- the ,048 School census $ 2, ,798 1,806 4, , , , , , , , , , , , , , , ,

88 88 AGRCULTURAL EXPERMENT STATON BULLETN 306 UNON COUNTY.EGENQ - - -:1 EXCESS LEVES BALVNCE EXCESS PROPRTONS

89 NCDENCE OF PUBLC SCHOOL TAXATON 89 UNON COUNTY TABLE XXX. DATA NDCATNG OPERATON OF THE TWO-MLL ELE. MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 z Operation of the Elemen. tary snd County School Fund laws; three-year average 'Data for two yeats cur'. Total Special District, Union High Schopl, and County Tuition Fund levies; three-year average C) Amounts Amounts by which leviet which appor- Levies Levies exceed ap- tionnients below above portion. exceed levies the av-the av- 0 ments under under the erage erage.0 the laws laws indicated lot- the C) lot' the U; md ic a led Average assessed valuation per school-census child by districts, 1929 assessment roll Assessed valuation above the aveu age Assessed valuation tielov th average lot' the School census Mills Mills 3.. $ $12, , , , , O , , , , , , , , , , , , L. 2, ,5 31, , , , L , , , , ,4 16, , , , , , , , , , , , , , , $16, $ 2,309 2, , , , , , , _ , $ , , , ,. 2, ,9 2, , , ,2 5, , , , , , , , , ,550 69, ,720 County average ,517

90 90 AGRCULTURAL EXPERMENT STATON BULLETN 306 WALLOWA COUNTY LEGEND CXCE.SS LEVES BALANCE EXCESS APPROPRATONS

91 NCDENCE OF PUBLC SCHOOL TAXATON 91 WALLOWA COUNTY TABLE XXX. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. 0 (1, Total Special District, Union High Operation of the Elemen- School, and Coun- Average assessed vat tary and County School ty Tuition Fund uation per school-cen. Fund laws; four-year av- levies; three-year sus child by districts, erage average assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed exceed ap- iionnlents below above valuation porilon- exceed levies the av- the av- above the ments under under the erage erage average the laws laws mdi- indicated cated Mills Mills t. $ S , , L $ t L. 2, , g & S Assessed valuation below the average School census $ 5, , , , , , , , , , , , , , , , ,535 19,250 7, ,050 t 8, ,790 s 8, $ 2, , , , , , , , , , , , , ,375 to 2, , , , , , , , ,057 to 2,719 8

92 92 AGRCULTURAL EXPERMENT STATON BULLETN ; WALLOWA COUNTYTABLE XXX (Continued). Total Special District, Union High Operation of the Elemen- School, and Countary and County School ty Tuition Fund Fund laws; four-year av- levies; three-year erage average Amounts by Amounts by which levies which appor- 0 exceed ap- tinnients port ion- exceed levies 0 ments under under the.0 the laws laws mdi- C) indicated cated 54-. $ l :. 35: t County average Daia for one year only. tdata for three years only. Levies below the average Mills : Levies above the average Mills Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average $ 6,629 4,806 4,933 9,120 14,799 Assessed valuation below the average School census $ 2, ,172 t 1, , D 3, , ,395

93 NCDENCE OF PUBLC SCHOOL TAXATON 93 WASCO COUNTY TABLE XXX. DATA NDCATNG OPERATON OF THE TWO-MLl. ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. rotal Special ustrict, Union High Operation of the Elemen- School, and Countary and County School ty Tuition Fund 6 Fund laws; three-year av- levies; three-year erage ihiverage $ , , S , Average assessed valuation per school-census child by districts, 1929 assessment rolls - Amounts by Amounts by which levies which appoi-- Levies Levies Assessed Assessed exceed ap- tioriments below above valuation valuation portion- exceed levies the av- the ay. above the below the inents under under the erage erage average average the laws laws mdi- br the School in indicated cated census 4lls Mills 7.1 $11, , , , , ] , , $ 6, , , ,663 5

94 levies; 94 AGRCULTURAL EXPERMENT STATON BULLETN 306 Total Special District, Union High Operation of the Elemen- School, and Coun Average assessed valuation per school-cen- tary and County School ty Tuition Fund d Fund laws; three-year av- three-year sus child by dtstricts, Z erage average assessment rolls Amounts by Amounts by which levies which appor- Levies Levies Assessed Assessed exceed ap- tioninents below above valuation valuation - portion- exceed levies the av- theav- above the below the ments under under the erage erage average average the laws laws mdi- br the School u-t indicated cated i census Data for two years only. tdata for one year only. WASCO COUNTY-TABLE XXX (Continued). MilLs Mills 35.. $ $29,659 3& , , , , , , , , , , , , , , , , _ , $ $ 3, , , ,319 1, , , , , , l , , , , , , , , , G , , , , , , , , , , , , , County average ,287

95 Levies NCDENCE OF PUBLC SCHOOL TAXATiON 95 WASUNGTON COUNT'? EXCESS LEVES BALANCE 0 EXCEsS CEnVRLETOHS WASHNGTON COUNTY TABLE XXX. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SC-OOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special Dis trict, Union 1-ugh Operation of the Elemen- School, and Countary and County School ty Tuition Funt. d Fund laws; three-year av- levies; three-year erage average B Nit L. L $ _i 3_ , , Average assessed valuation per school-census child by districts, 1929 assessment rolls Amounts by Amounts by which levies which appor- Levies Assessed Assessed exceed ap- tionments below above valuation valuation portion- exceed levies the av- the av- above the below the ments under under the erage erage average average the laws laws mdi- School indicated cated census L Milf.t $ 6, , , $ 2, , , , ,722 72

96 . Amounts 1,012.69w AGRCULTURAL EXPERMENT STATON BULLETN 306 WASHNGTON COUNTY-TABLE XXX (Continued). ota! Special District Union High Operation of the Elemen- School, and Coun- Average assessed vatvary and County School ty Tuition Fund nation per school-cen- 'und laws; three-year av- levies; three-year sus child by districts, z erage average assessment rolls by Amounts by.hich levies which appor- Levies Levies exceed ap- tionments below above portion- exceed levies the av- the avmerits under under the erage erage the laws laws mdi- to indicated cated Müls MiL 13.. $ , , , L. 1,924, , , i L , 1, L , , , l.H , H OL w k i , ll. 1, $ 4, lu , J , ,2 26J , "Data for two year-s only Assessed Assessed valuation valuation above the below the average average foc the School census $ 3,705 15,285 8,244 5,162 4,603 5,642 3,463 8,102 7,804 3,689 4,351 3,217 4,390 3,172 5,020 3.'94 3,008 4,230 3,305 10,649 4,174 4,359 10,298 3,175 4,305 4,315 5,019 4,222 2l,68 10,305 3,299 4,673 5,178 8,657 9,457 3,249 74,663 30,107 10,370 $ 2,907 2, ,878 1,232 2, , , , , ,762 41L 1, , , ,

97 35.7 Assessed 3,147 NCDENCE OF PUBLC SCHOOL TAXATON 97 WASHNGTON COUNTY-TABLE XXX (Continued). Operation of the Elementary and County School d Fund laws; three-year ay. Z erage Amounts by Amounts by which levies which appor. exceed ap- tionments portion- exceed levies rnents under under the.n the laws laws mdit indicated cated 31.. $ & v J l , J J J ? v , t07 1, ill. 4,976.44v l J County average Data tor two years only. tdata for one year only. Total Special Dis. nn, Union High1 School, and Coun- Average assessed vat. ty Tuition Fund1 uation per school-cenlevies; three-year sus child by districts, average assessment rolls Levies Levies Assessed i below above valuation valuation the ay. the ay. above the below thi erage erage average average School census Mills.4f ills to.3 $ 3, , $ 2, , , , , , , , , , , , , , , ,27t , , , , , , , , , , , , , , , , s , , , , , , t.5 1, ,959

98 98 AGRCULTURAL EXPERMENT STATON BULLETN 306 WHEELER COUNTY EXCESS LEVES BALANCE EXCESS APcROPRATONS

99 NCDENCE OF PUBLC SC-OOL TAXATON 99 WHEELER COUNTY TABLE XXXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Total Special District, Union High Operation of the Elementary and County School ty Tuition Fund School, and Coun 0 Fund laws; four-year av- levies; three-year erage average Amounts by Amounts by which levies which appor- Levies Levies 0 exceed ap- tionments below above portion- exceed levies the av- the av- merits under under the erage eraqe 0 the laws laws mdi- 0D indicated cated 2. $ , J 1.8O J !.. 35J 54J County average l 32.70v , l.77 1, l v V Data foi' two years only. 161 ills Mills F Average assessed saluation per school-census child by districts, 1929 assessment roll Assessed valuation above the average $15,104 18, ,216 55,632 17, , ,054 15,209 12,303 16,123 28,783 20, , Assessed valuation below the average School census $ 6, , ,416 'ii , , , , , , , , , ,

100 YAMHLL COUNTY LEGEND n rh EXCESS LEVES BALANCE EXCESS APPROPRATONS r'i z H (1) H H 0 z rj H z c.)

101 laws NCDENCE OF PUBLC SCHooL TAXATON 101 YAMHLL COUNTY TABLE XXXV. DATA NDCATNG OPERATON OF THE TWO-MLL ELE- MENTARY AND COUNTY SCHOOL FUND LAWS. SPECAL DSTRCT LEVES AND ASSESSED VALUATON BY SCHOOL DSTRCTS. Operation of the Elementary and County School Fund laws; three-year av- Z erage Amounts by Amounts by which levies which appor. exceed ap- tioninents - portion- exceed levies ments under under the - the laws itidii indicated cated H 1." $ & , L L , L , $ rotal Special District, Union High School, and Coun- Tuition Fund levies; three-year average Levies below the average Mills Levies above the average Average assessed valuation per school-census child by districts, 1929 assessment rolls Assessed valuation above the average Assessed valuation below the average MULt $ 9,996 6, ,176 3,699 7,006 6,351 6,556 8,753 $ 2,791 8,970 5,467 4,075 3,703 3,649 15,604 4,074 3, ,826 7,684 5,469 4,123 4,319 4,359 4,160 3,077 6,741 4,102 4,939 3,570 7,559 8,551 6,955 3,839 10,293 4,878 4, ,706 3,979 5,553 8,834 2,737 5,749 13,009 10,762 6, ,387 3,767 3, ,613 13, , ,034 School census

102 102 AGRCULTURAL EXPERMENT STATON BULLETN z 0? E l "Total Special District, Union High (.)peratton of the Elemen- School, and Coun- Average assessed vattary and County School ty Tuition Fund uation per school-cen- Fund laws; three-year av- levies: three-year sus child by districts, erage average assessment rolls Amounts by Amounts by which levies which appor- Levies exceed ap- tionments below portion- exceed levies the avments under under the erage the laws laws nd,- indicated cated County average $ , , a lv vdata for two ears only. fdata for one year only. YAMHLL COUNTY-TABLE XXXV (Continued). Mills Levies Assessed. Assessed above valuation valuation the av- above the belosv the erage average average School census Mills $ 4,252 8, , ,414 4, ,876 4, , ,489 5,065 12,195 6,352 4,302 3, , ,904 $ , ,801 1,138 1, , , ,908 1,460 1, , , , , , , , , , , , , , , , , , ,383 10

103 NCDENCE OF PuBLc SCHOOL TAXATON 103. ANALYSES AND SUMMARZATONS Shifting of revenues as effected by the County School and Elementary School Fund laws summarized. The object of both of the foregoing laws is to effect a shifting of school revenues with a view to equalizing the school tax burden between the school districts within the different counties. n Tables XXXV and XXXV respectively is presented in summarized form by cotinties the shifting of revenues effected by the County School Fund law and the Elementary School Fund law.5 n these tables ar given by counties the average annual amounts levied under these laws for the three years, , and also the aggregate amounts of revenues shifted from districts in which levied to other districts in the same counties. The latter amounts are also given in terms of percentages of the former amounts. TABLE XXXV. SHFTNG OF REVENUE EFFECTED BY ELEMENTARY SCHOOL FUND LAW SUMMARZED Average annual Average annual amount of revenue amount levied under shifted from districts Percentage of total the law in which levied to annual levy shifted Name of years other disiricis to other districts Baker $ 45, $ 10, Benton 32, , Clackamas 102, , Clatsop - 5l;049.l7 15, Columbia 35, , Coos 53, , Crook 10, Curry 8, , Deschutes 25, , Douglas 63, , Gilliam 19, , Grant 14, , Harney 17, , Hood River 19, , Jackson 61, , Jefferson 10, , Josephine 15, , Klamaih 66, Lake 20, , Lane 105, , Lincoln 17, Lion 66, , Maiheur 24, , Marion 101, , Morrow 21, , t[ulinomah 817, , Polk 37, , Sherman 19, , Tillamook 43, , Umatilla 93, , Union 40, , Wallowa 20, , Wasco 36, , Washington 70, , Wheeler 9, , Yamhill 46, , TOTAL $2,247, $ 328, vno attempt is made in these tables to indicate the equalizing effect of the laws.

104 104 AGRCULTURAL EXPERMENT STATON BULLETN 306 TABLE XXXV. SHFTNG OF REVENUES EFFECTED BY COUNTY SCHOOL FUND LAW SUMMARZED Name of Average annual amount levied under the law years Average annual amount of revenue shifted from districts in which levied to othet districts Percentage of total anoual levy shifted to other districts % Baker - $ 50, $ 17, Benton 62, , Clackamas 154, , Clatsop 63, , Columbia 68, , Coos 169, , Crook Curry - 10, , Deschutes 43, , Douglas 64, , Gilliam 10, , Grant 12, , Harney - 11, , Hood River 30, , Jackson 85, , Jefferson 15, , Josephine 32, , Klamath Lake 35, , Lane 149, , Lincoln Linn 74, , Malheur 33, , Marion , , Morrow 15, , Multnomah 810, , Polk 56, , Sherman 9, , Tillamook 61, , jmatilla 67, , Union 57, , Wallowa 23, , Wasco 39, , Washington 90, , Wheeler 8, , Yamhill 68, , TOTAL $2,654, $ 440, Effects of the Elementary and County School fund laws compared, three-year averages n Table XXXV the three-year average effects of the two laws in the shifting of the public school tax burden are compared. The effects of the two laws are to a high degree supplementary. The districts in which the effects tend to counteract each other, although constituting a considerable percentage of the total, are almost without exception border cases-that is, districts in which the levies made under the laws very nearly equal the appropriations received under the same laws. The supplementary effects of the two laws in the allocation of the school tax burden, however, must not be confused with the equalizing effects of these laws. n Table XXXV the effects of the elementary law are compared with the effects of the fund law as a base. The results would not have been appreciably different if the reverse procedure had been followed. t is evident from the data in the last column that in relatively few cases are the excess apportionments received under the County Fund law offset or counteracted to any considerable extent by excess levies under

105 NCDENCE OF PUBLC SCHOOL TAXATON 105 the Elementary Fund law, and that in the case of three counties no excess apportionments made under the law to any school district are offset by the three-year average net effect of the Elementary law. The net aggregate annual amount by which the excess apportionments under the County Fund law is supplemented by excess apportionments under the Elementary Fund law is $302,389. This represents approximately 14 percent of the average annual amount levied under the Elementary law. TABLE XXXV. EFFECTS OF COUNTY SCHOOL FUND LAW AND ELE- MENTARY SCHOOL FUND LAW COMPARED. THREE-YEAR AVERAGE DATA, County Number of school districts in which effects of the laws are supplementary Number of school districts in which effects of the laws tend to counteract Amounts by which Elementary law supplements excess apportionments under County Fund law Amounts by which Elementary law counteracts excess apportionments under County Fund law Baker 65 ii $ 9, $ Benton , ,03 L 02 Clackamas , Clatsop ,73916 Columbia , Coos , , Curry , Deschutes ,171,57.56 Douglas , , Gilliam , Giant , Harney , Hood River , Jackson , Jefferson , Josephine , Lake , Lane , Linn , Maiheur , Marion , , Morrow 35 4, Mulinornah , Polk , Sherman , Tillamook , , Umatilla , Union , Wallowa , Wasco , Washington , Wheeler , Yanihill , TOTAL 1, $302, $ Operation of the County School Fund and Elementary School Fund laws in city school districts having assessed valuations in excess of one million dollars.5 t appears from Table XXXX that most of tle city school districts with assessed valuations of more than $1,000,000 whose levies under the two laws appreciably exceed the apportionments received under the same laws are located in the Willamette River Valley area. The By city school district is here meant the entire school district including both the urban area and such rural area as may be included within the district boundaries.

106 106 AGRCULTURAL EXPERMENT STATON BULLETN 306 city districts so located have annually, years , sustained levies of $126,851 in excess of the apportionments received under the laws. The excess levies of all city school districts in the state with assessed valuations above $1,000,000, and having sustained levies in excess of apportionments received, have annually, years , aggregated $152, The excess apportionments of all city school districts that have received apportionments in excess of levies sustained, have aggregated annually, years , $243, TABLE XXXX. OPERATON OF COUNTY SCHOOL FUND AND ELEMEN- TARY SCHOOL FUND LAWS N CTY DSTRCTS WTH ASSESSED VALU- ATONS N EXCESS OF ONE MLLON DOLLARS. City school districts with levies in excess of apportionments under the laws Name of city Excess levy Name of city City school districts with apportionments in excess of levies Excess apportionment Portland $ 77, Moro $ West Linn 17, Paisley Eugene 11, McMinnville Salem 8, Union 1, Estacada 4, Stanfield 1, Vernonia 4, Central Point 1, Oregon City 3, Seaside 1, Adams 2, Madras - 1, Helix 2,602.2 Beavertori - 1, Bay City 2, Forest Grove 1, Riddle 2, Rainier 3, Corvallis 2, Condon -- 2, Wheeler 2, Grants Pass 2, Scappoose 2, Albany 2, Glendale 2, Tillamook 2, Roseburg 1, Woodburn 2, Marshfleld 1, Heppner 2, Oswego Hood River 2, Arlington Enterprise 3, Boardman Newberg 3, Athena St. Helens 3, Huntington Lebanon - 3, Echo Ontario 3, Wasco Springfield 4, Hilisboro 4, turns -- 4, Gresha,n 4, Dallas 5, Bandon 5,33849 Ashland 5, The Dalles 6, Silverton 7, Myrtle Point 7, Bend - 8, Milwaukie 8, Cottage Grove 8, North Bend 9, Milton 10, Coquille 10, Pendleton 11, Lakeview 11,29701 Medford 12, Baker -- 13, Astoria 14, La Grande 16, TOTAL $152, TOTAL $243,358.37

107 NCDENCE OF PUBLC SCHOOL TAXATON 107 An analysis of the levies and apportionments of funds under the County School Fund and Elementary School Fund laws with a view to measuring the equalizing effects of the laws. The evident intent of the abovenamed laws is to equalize the public school tax burden among the school districts within the different counties. The laws make no provision for any inter shifting of the tax burden. The object of the laws is therefore realized to the degree that the appropriations in excess of the levies under the laws go to those districts relatively least able to bear the tax burden. The term school tax burden, to borrow a phrase from mechanics, is a resultant of several components, and it is generally recognized that there is no ready-made formula to measure it. t is a composite of several factors, the cost of schooling the pupil and the ability to pay the school taxes. The cost of training the pupil varies, among other things, according to the number of pupils in the district, the expanse of territory within the district where transportation costs are involved, climatic conditions, the grade of building, equipment, and training provided. The ability to pay school taxes may vary according to the property valuation per census child, and what is not the same, per pupil enrolled, according to the degree of prosperity in and income of the community, and according to the tax load for other purposes. t is out of the question in a study of this scope to take more than a few of these factors into consideration. The two factors that will be considered and used as a basis of comparison are the valuations per census child and the general school levies including the special district levies, high school tuition, and union high school levies. n Table XL are presented data indicating the relation between the excess apportionments on the one hand and the general school levies and assessed valuations per school-census child on the other. The average annual excess apportionments for all the counties under consideration for the years , aggregated $745, These excess apportionments were received by 1214 school districts in the state. Of these 1,214 districts 725 districts had general school levies, including special district levies, union high school levies, and tuition fund levies, below the average ir respective counties. These 725 districts received $215, or 29 percent of the total excess apportionments. Eight and one-half percent, or $63,334.23, of all excess apportionments were made to 376 school districts in the state with assessed valuations per school-census child above the average. Six and one-half percent, or $48,866.17, of all excess apportionments were paid to 300 school districts in the state that had both general school levies below the average ir respective counties and assessed valuations per school-census child above the average ir counties. Thirty percent, or $221,401.83, of excess apportionments were paid to 806 school districts having either or both general school levies below the average for their respective counties and/or assessed valuations per school-census child above the average.

108 108 AGRCULTURAL EXPERMENT STATON BULLETN 306 The foregoing disparities would be intensified by a further increas of the amount levied at a uniform rate on all the property in a and thereby correspondingly decrcasing the amount levied in district taxes. The extent to which the tax would be increased or decreased in any individual district in any may be tested by comparing the present district tax rate of that district with the average tax rate of all the districts in the same. n proportion as a further shift would be made, the tax rate would be increased in districts with lower-than-average rates and decreased in districts with higher-than-average rates. For example, in Baker the average district tax rate years was 9.15 mills. A further increase in the amount of school taxes levied at a uniform rate in this County during these years would have tended to increase the school levies in all districts with district rates lower than 9.15 mills, and would have tended to decrease the school levies in all districts with district levies higher than 9.15 mills.

109 :O:: : 2.n -ii -i 0 0' oi onameofthecoun:y. ' :" MOO soa s0000 o coo- o a O0 as, a 'o on a o -J ons, Number of districts in the receiving apportionments under the and elementary school fund laws in excess of the levies made upon them under the same laws. coona ) 00000,000,00 a 0 soon'-. 0 coos coo -.isoo,-on-js,so MM a s00000a0000.-oonaa000a '-tm COo a 00,0 '-400'-"-" 0000, 000 t0)0,0 ' '-40 a 00)0 = 000aosoaso-000nc s,oaoa-cc-a000a000 aona-,--on a0on0onm0-0,0-tonaon'--. cc a-4000 Total amount of excess apportionments received by school districts in the under the two laws. H '0 Os) Os) VS , ao000n0000sc000500n - Os) - Number of districts in the svith excess apportionments having general school levies (including special district, union high school, and high school tuition levies) below the average Amount of excess apportionments going to districts with general school levies 000)000 a pp'pp-pppy"t a a' i 4 a '-4 as, belowtheaverage. i0000n-a0o'a'o'0ur-.i OsO&,00-t4Oaa000000U -'o a 000-o Number of districts in the receiving excess apportionments having assessed valuations per census child above the average. so - Os) a - 0 a ,000,00 a '4 4') O0o00a0sP MS oo000a ago MOO'. 000 a ona cc '-j os, a 04 a a o o'-4onoo.0' Amount of excess apportionments going to school districts with assessed valuations per census child above tme average. 0 0, 0 P - - b4-"" ') Os) 000saa-aoaao-L'a-o ons0-4a 0onaaa00Ma0on'0O _- aaco-ac9---ons) so-os,- ooaoonoo P '-409 0'-cOO s)- 000)00, ' P0 ' Number of districts receiving excess apportionments having both lower-thanaverage general school levies and higher-than-average assessed valuations per census child. Amount of excess apportionments going to counties with both lower-than-ayerage general school levies and higherthan-average assessed valuations per census child i'umber of districts receiving excess apportionments having either or both 00 0, M--s, losver-than-average general school levies as, ooao-s) s,0 and/or higher-than-average assessed valuations per census child. - - Amount of excess appropriations going -too , a 0) -s,coo a a s,00cc on oa as, o asosoonac0000s,non- ononoosonc into school districts with either or both - lower-than-average general school levies and/or higher-than-average assessed M0000'- Oso a 0) 0 a 52O- s,'4o00s,0'40,t)00ss,0os)0s,000 0O00O, ' a a s) s, a valuations per census child. 601 NOVXV 00HJS '-lid /10 33N{0JNJ H CH - :;