The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

The meaning of the breakthrough Serrano decision on property taxes and events that have followed. (Author)

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

A consultant staff was selected to assist the Select Committee in its search for reform alternatives to achieve more equitable and efficient arrangements for financing and organizing educational services in California. The consultant staff describes here the problems facing California's school finance system and provides some recommendations. The…

This paper discusses the implications for State educational finance of the recent Serrano vs Priest decision and tries to clarify the exact meaning of the Serrano case. It notes that the use of property taxes for financing schools is not barred by the decision. Rather, the case expresses the principle of neutrality -- the level of spending for a…

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

Educators, legislators, and school chiefs register their reactions to the Rodriguez case and the Supreme Court's decision regarding it. (Author/JN)

Discusses possible future trends in educational finance following the California court decision in Serrano vs Priest. (JF)

Now that the courts have affirmed "Serrano" and specified a rigid fiscal neutrality remedy, state policymakers are confronted with numerous dilemmas and potential unintended consequences. Discusses some of the those policy dilemmas and how school finance systems need to be overhauled. (Author/RK)

This report reviews the effects of recent court cases that struck down existing methods of school finance and presents a detailed discussion of the case Demetrio P. Rodriquez et al vs San Antonio Independent School District et al. The report gives the factual background of the case, states the issue, presents the court's decision, and sets forth…