eral, the school expenditures per pupil and per capita decline as the 

 proportion of property owned by permanent residents increases. 



Table 19. Relation of Proportion of Assessed Valuation Resident 

 to School Tax Rates and Other Factors, According to Population. 



Although the percent of property resident is an important factor 

 influencing the support of schools, it is difficult to recognize specific 

 patterns in view of the extreme variations among districts with similar 

 situations. There are eight districts with a population below 500 and 

 which had more than seventy-five percent of taxable property owned 

 Ijy permanent residents in 1957. The expenditures per pupil vary from 

 S228 to $650 (Table 20), The largest amount of equalized valuation 



Table 20. Some Facts about Eight School Districts Having a Population 



under 500 and in which the Assessed Value of Resident Property 



was more than 75 Percent of the Total in 1957. 



Factors 



Range 



Population, estimate for 1962 

 Percent of valuation resident 

 Number of pupils, ADM 

 Expenditures per pupil: all grades 

 Equalized valuation per pupil 

 School tax rate per $1,000 of 

 equalized valuation 



$10.31* 



$25.85 



$20.98 



*The only tax rate below $18.81. 



26 



