Date of Award
Master of Science
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 of grave concern to every citizen of the United States for in a democracy the people rule themselves. It is generally accepted that every child in the state should be given an equal opportunity for education. Equal opportunity suggests equitable distribution of state educational funds. This study will attempt to determine whether the use of the true value factor has produced possible inequalities.
Watson, Paul Gray Jr., "A study of the effect of the assessment ratio on state aid for public schools in Northampton County, Virginia" (1955). Master's Theses. 1133.