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The Financial Effects Of Farmland Reassessment On Rural Schools In East Central Illinois, Donald D. Morgan
The Financial Effects Of Farmland Reassessment On Rural Schools In East Central Illinois, Donald D. Morgan
Masters Theses
This field experience investigated the effects of farmland reassessment on nineteen rural schools in Illinois. These schools received fifty percent or more of their Equalized Assessed Valuation (EAV) from farmland assessment. The study demonstrated the effects of the Farmland Assessment Act of 1981 on rural schools and the perceptions of the superintendents of those schools as to the major effects of the law. The study compares data from the year before the Farmland Assessment Act of 1981 with the data for the latest year available. An analysis of the EAV for every school in the study indicated that farmland reassessment …