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The impact of business and industry ...

Wootten, Paul E.

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The impact of business and industry tax appeals on education funding in Missouri.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	The impact of business and industry tax appeals on education funding in Missouri./
作者:	Wootten, Paul E.
面頁冊數:	114 p.
附註:	Adviser: Bruce D. Baker.
Contained By:	Dissertation Abstracts International67-02A.
標題:	Education, Administration. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3207944
ISBN:	9780542554087

The impact of business and industry tax appeals on education funding in Missouri.
Wootten, Paul E.

The impact of business and industry tax appeals on education funding in Missouri. - 114 p.

Adviser: Bruce D. Baker.

Thesis (Ed.D.)--University of Kansas, 2006.

Senate Bill 380, The Outstanding Schools Act of 1993, was enacted to provide adequate and equitable funding for the 523 school districts in Missouri. As is the case with any school funding legislation, Senate Bill 380 addressed the formula being used to drive school funding but did not consider the potential for dramatic changes in property tax assessments. This aspect of the formula had not previously come into question until the late 1990's when an increasing number of businesses and industries began appealing their assessments. As this trend unfolded in hearings conducted by officers of the Missouri Tax Commission county assessors were finding that the standard techniques they had used for years to arrive at assessments were not holding up. Business entities were expending funds up front to have their own assessments completed. These assessments were usually far more comprehensive and exhaustive than those performed by overworked and understaffed county assessor offices. The results of tax appeal cases over a five year period were almost unanimously in favor of business entities. Assessments were being lowered by as little as 10% and as much as 80% and more as businesses and corporations discovered that their up-front expenditures could result in significant tax savings over the long haul. It is at this point that Missouri's method of funding education comes to a convergence with the trend of businesses to appeal and win significant assessment reductions. The question to be determined in this study is twofold. First, what impact have these decisions had on the funding mechanism that is in place for Missouri school districts? Second, what impact has business property tax assessments had on individual school districts?

ISBN: 9780542554087Subjects--Topical Terms:

626645
Education, Administration.

The impact of business and industry tax appeals on education funding in Missouri.
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