東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

The impact of business and industry ...

Wootten, Paul E.

Linked to FindBook

Google Book

Amazon

博客來

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

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The impact of business and industry tax appeals on education funding in Missouri./
Author:	Wootten, Paul E.
Description:	114 p.
Notes:	Adviser: Bruce D. Baker.
Contained By:	Dissertation Abstracts International67-02A.
Subject:	Education, Administration. -
Online resource:	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.
LDR:02630nam 2200277 a 45 001 963858
005 20110831
008 110831s2006 ||||||||||||||||| ||eng d
020 $a 9780542554087
035 $a (UMI)AAI3207944
035 $a AAI3207944
040 $a UMI $c UMI
100 1 $a Wootten, Paul E. $3 1286921
245 1 4 $a The impact of business and industry tax appeals on education funding in Missouri.
300 $a 114 p.
500 $a Adviser: Bruce D. Baker.
500 $a Source: Dissertation Abstracts International, Volume: 67-02, Section: A, page: 0469.
502 $a Thesis (Ed.D.)--University of Kansas, 2006.
520 $a 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?
590 $a School code: 0099.
650 4 $a Education, Administration. $3 626645
650 4 $a Education, Finance. $3 1020300
690 $a 0277
690 $a 0514
710 2 $a University of Kansas. $3 626626
773 0 $t Dissertation Abstracts International $g 67-02A.
790 $a 0099
790 1 0 $a Baker, Bruce D., $e advisor
791 $a Ed.D.
792 $a 2006
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3207944