Indiana's Property Tax Caps: Old Idea, New Approach, and Surprising Incentives

2015 ◽  
Vol 35 (4) ◽  
pp. 18-41
Author(s):  
Justin M. Ross ◽  
Madeline Farrell ◽  
Lang Kate Yang
Keyword(s):  



Author(s):  
Scott J. Bowling ◽  
Lori G. Boyland ◽  
Kim M. Kirkeby

The purpose of this research was to examine funding losses experienced by preschool to grade 12 (P–12) public school districts in Indiana, U.S., from an equity standpoint after the implementation of statewide property tax caps. All Indiana public school districts (N = 292) rely on property taxes as a major source of revenue, but districts experienced widely varying losses after the tax reform. Analyses across an array of district characteristics revealed significant relationships between differential funding losses and demographic indicators, including total student enrollment and the percentages of certain minoritized students. Implications for policy and practice include the integration of findings with essential research on funding equity in public education and attention on leadership toward reducing funding disparities.



2020 ◽  
Author(s):  
Lucy Sorensen ◽  
Youngsung Kim ◽  
Moontae Hwang


2017 ◽  
Vol 6 (s2) ◽  
pp. 141-151
Author(s):  
Mary Beal ◽  
Mary O. Borg ◽  
Harriet Stranahan

Abstract Over the last decade Florida property owners have saved billions of dollars in taxes due to a 1995 assessment cap initiative which reduced homeowner’s tax burdens. Florida is not alone in passing assessment caps, 20 other states have passed similar property tax reductions. Proponents of Florida’s initiative said the measure would protect the elderly, many of whom live on fixed incomes in retirement, from property tax inflation. This research examines the vertical and horizontal equity effects of assessment caps. Using data from a large MSA in Florida, the results provide new evidence on which groups of homeowners are more likely to benefit from these types of initiatives.



2014 ◽  
Vol 41 (2) ◽  
Author(s):  
Marilyn A. Hirth ◽  
Christopher Lagoni


1999 ◽  
Vol 173 ◽  
pp. 185-188
Author(s):  
Gy. Szabó ◽  
K. Sárneczky ◽  
L.L. Kiss

AbstractA widely used tool in studying quasi-monoperiodic processes is the O–C diagram. This paper deals with the application of this diagram in minor planet studies. The main difference between our approach and the classical O–C diagram is that we transform the epoch (=time) dependence into the geocentric longitude domain. We outline a rotation modelling using this modified O–C and illustrate the abilities with detailed error analysis. The primary assumption, that the monotonity and the shape of this diagram is (almost) independent of the geometry of the asteroids is discussed and tested. The monotonity enables an unambiguous distinction between the prograde and retrograde rotation, thus the four-fold (or in some cases the two-fold) ambiguities can be avoided. This turned out to be the main advantage of the O–C examination. As an extension to the theoretical work, we present some preliminary results on 1727 Mette based on new CCD observations.



Author(s):  
V. Mizuhira ◽  
Y. Futaesaku

Previously we reported that tannic acid is a very effective fixative for proteins including polypeptides. Especially, in the cross section of microtubules, thirteen submits in A-tubule and eleven in B-tubule could be observed very clearly. An elastic fiber could be demonstrated very clearly, as an electron opaque, homogeneous fiber. However, tannic acid did not penetrate into the deep portion of the tissue-block. So we tried Catechin. This shows almost the same chemical natures as that of proteins, as tannic acid. Moreover, we thought that catechin should have two active-reaction sites, one is phenol,and the other is catechole. Catechole site should react with osmium, to make Os- black. Phenol-site should react with peroxidase existing perhydroxide.



Author(s):  
K. Chien ◽  
R. Van de Velde ◽  
I.P. Shintaku ◽  
A.F. Sassoon

Immunoelectron microscopy of neoplastic lymphoma cells is valuable for precise localization of surface antigens and identification of cell types. We have developed a new approach in which the immunohistochemical staining can be evaluated prior to embedding for EM and desired area subsequently selected for ultrathin sectioning.A freshly prepared lymphoma cell suspension is spun onto polylysine hydrobromide- coated glass slides by cytocentrifugation and immediately fixed without air drying in polylysine paraformaldehyde (PLP) fixative. After rinsing in PBS, slides are stained by a 3-step immunoperoxidase method. Cell monolayer is then fixed in buffered 3% glutaraldehyde prior to DAB reaction. After the DAB reaction step, wet monolayers can be examined under LM for presence of brown reaction product and selected monolayers then processed by routine methods for EM and embedded with the Chien Re-embedding Mold. After the polymerization, the epoxy blocks are easily separated from the glass slides by heatingon a 100°C hot plate for 20 seconds.



Author(s):  
W. A. Chiou ◽  
N. Kohyama ◽  
B. Little ◽  
P. Wagner ◽  
M. Meshii

The corrosion of copper and copper alloys in a marine environment is of great concern because of their widespread use in heat exchangers and steam condensers in which natural seawater is the coolant. It has become increasingly evident that microorganisms play an important role in the corrosion of a number of metals and alloys under a variety of environments. For the past 15 years the use of SEM has proven to be useful in studying biofilms and spatial relationships between bacteria and localized corrosion of metals. Little information, however, has been obtained using TEM capitalizing on its higher spacial resolution and the transmission observation of interfaces. The research presented herein is the first step of this new approach in studying the corrosion with biological influence in pure copper.Commercially produced copper (Cu, 99%) foils of approximately 120 μm thick exposed to a copper-tolerant marine bacterium, Oceanospirillum, and an abiotic culture medium were subsampled (1 cm × 1 cm) for this study along with unexposed control samples.



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