Master's Theses

Department

Education

Degree Name

Master of Science (MS)

Abstract

The chief purposes of this study were (1) to determine the expenditures of ad valorem taxes in Reno County by the various governmental agencies for the year 1963; and (2) to make a percentage comparison of the different governmental expenditures with that of education. Inauguration of this study was made possible when permission to use the Reno County files containing the ad valorem tax records was granted by the county clerk, Hubert Buckle. Analysis of the records for the different categories of local government was necessary to obtain essential data for the report. Information for the report was obtained from the following sources: (1) Reno County Treasurer’s Tax Accounts, (2) Reno County Tax Levy sheet for 1963, (3) Reno County Unification Planning Board Publication, (4) Files and records of county expenditures complied by the county clerk, and (5) other materials from the offices of the Reno County Clerk and Reno County Superintendent of Schools. Percentage comparisons of the expenditures for each category of local government were made with the expenditures for education. Education required ad valorem tax expenditures of $6,154,585.38, which was 61 per cent of the total property taxes levied for 1963 in Reno County. Total expenditures of ad valorem taxes for all governmental agencies of the county were $10,085,343.08. Cities required $1,973,191.75 in revenue from ad valorem taxes for 19.5 per cent of Reno County’s total property tax for the year. The city of Hutchinson was responsible for nearly 90 per cent of all city expenditures in the county. The seven remaining categories of government spent only 19.5 per cent of the total ad valorem taxes budgeted in Reno County for the year 1963, which was an amount equal to the expenditure by cities, alone. The remaining expenditures of ad valorem taxes were found to be as follows: roads and bridges required $552,247.57 for 5.5 per cent; county operational and special levy tax costs were $437,586.09 for 4.4 per cent; township expenditures totaled $292,218.29 for 2.9 per cent; state building levies were $257,416.33 for 2.5 per cent; welfare requirements amounted to $216,666.23 for 2.2 per cent; miscellaneous costs were $154,473.86 for 1.5 per cent; and agricultural extension requirements totaled $46,957.58 for .5 per cent. Levies required for educational expenditures were found to range from eight mills in one school district to thirty mills in another district within Reno County. Mill levies varied for other categories of governmental expenditures throughout the county. Lack of tax equalization was indicated by the wide range in mill levies and property valuations. Some areas of Reno County were revealed to be paying excessive taxes on local property, while other communities were meeting their budgets with nominal tax levies. The findings of this study indicate ad valorem taxes are responsible for a large percentage of expenditures supporting education in Reno County.

Keywords

Tax policy, Local taxes, Government funding, Reno County (Kan.), Property tax, Administrative agencies

Advisor

Dr. William Clement Wood

Date of Award

Summer 1965

Document Type

Thesis - campus only access

Rights

© The Author(s)

Comments

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