Texas Community College Funding: Nonmetropolitan and Metropolitan Ad Valorem Tax Rates and Revenue |
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Authors: | Lee Waller Joseph Flannery Kenneth Adams Stephen Bowen Kevin Norvell Suzanne Sherman |
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Institution: | 1. Texas A&2. M University, Commerce , Texas, USA rusty_waller@tamu-commerce.edu;4. M University, Commerce , Texas, USA |
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Abstract: | This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax revenues. Recommendations for further research are provided. |
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