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A Study Of The Effect Of The Assessment Ratio On State Aid For Public Schools In Northampton County, Virginia, Paul Gray Watson Jr.

Master's Theses

Since it is commonly recognized that real estate is the prime source of locally taxable wealth and that assessment values are the only controlled values in the assessment ratio, the problem was (1) to determine whether assessment values in the assessment ratio actually represented assessment values of the county as a whole; (2) to apply the information in (1) above to whether errors were made in determining the true value of locally taxable wealth in Northampton County which could affect the distribution of state educational monies to the county and hence to other localities as well.

Public school education is …