THE FLORIDA INDEX OF TAXPAYING ABILITY
AND THE REQUIRED COUNTY EFFORT
Paying for Florida's Minimum Foundation Program is a joint state-county
responsibility. The amount that all of the counties together are required
to provide is equal to twenty-five percent of the total calculated cost of
the Minimum Foundation Program for the preceding year for all of the counties
for kindergarten and grades 1-12. The total amount required for all of the
counties together for grades 1-12 cannot increase more than five percent over
the total amount required for grades 1-12 the previous year. This is referred
to as the "county minimum financial effort" or "required local effort." The
total Minimum Foundation Program calculated cost includes instructional sal-
aries, transportation, current expense and recalculation funds. Capital outlay
and debt service funds, provided by Motor Vehicle License funds earmarked by
Constitutional Amendment, and adjustments for prior years are excluded.
The amount of money provided by the counties collectively as their con-
tribution to the cost of the Minimum Foundation Program is based on the
total cost of the program for the preceding year. The county minimum financial
effort is deducted from the total cost of the Minimum Foundation Program; the
remainder is the state's share.
As the total cost of the Minimum Foundation Program increases, the
minimum local effort required from the counties increases (but cannot exceed a
five percent annual increase). Increases in the value of an instruction unit,
for example, increase the minimum local effort.
The dollar amount each county is required to provide is computed by
multiplying that county's percent of the financial ability of the state, as
determined by an Index of Taxpaying Ability, times the dollar amount that
the counties are required to provide collectively. The requirement for each
county depends on two things: (1) that county's Index of Taxpaying Ability,
and (2)the total calculated cost of the Minimum Foundation Program for all
counties for the preceding year.
Property is not assessed on the same basis throughout the state. Assess-
ments reportedly range from seventeen and one-half to one hundred percent of
actual cash value in different counties.* This condition makes necessary the
use of some standard other than assessed valuation in determining the relative
(comparative) taxpaying ability of the several counties. ,The Index of Taxpaying
Ability was developed to provide such a standard. This index does not depend
on property assessments to measure ability to pay taxes. It uses other "factors"
or measurements as indicators of financial ability.
The factors used in the Florida Index of Taxpaying Ability are given below.
All are factors for which objective figures are available. Each factor in one
way or another indicates something of the ability of the people of a county to
pay taxes to support their schools. The factors now used are:
1. Sales tax collections as reported by the Comptroller.
2. Number of gainfully employed workers excluding government and
farm workers, as reported by the Industrial Commission.
3. Value of farm products taken from the latest official United
States Census of Agriculture.
4. Valuation of railroad and telegraph property as reported by
5. Automobile license tag sales (passenger cars) as reported by
the Motor Vehicle Commission.
Sales tax collections, gainfully employed workers, valuation of railroad
and telegraph property, and automobile tag sales vary from year to year. The
value of farm products is taken from the United States Census of Agriculture,
and is available at five year periods rather than at yearly intervals.
Each county's percentage of the state total in each of the above factors
is determined by dividing the state total into each county's total.
*Florida Railroad Assessment Board
For example, the total sales tax collected in Florida is divided into the sales
tax collected in each county; the number of gainfully employed workers in the
state is divided into the number of gainfully employed workers in each county.
This is done for each factor in the Index for each county.
Each county's percent of the state total of each of the five factors is
multiplied by a "weight" assigned to each factor by law (Section 236.071(2),
Florida Statutes). The sum of the products is that county's Index of Tax-
This can be stated another way. The Index of Taxpaying Ability of each
county is expressed in terms of its percent of the total taxpaying ability of
all the counties combined. This is determined as follows: Find the sum of
the county's percent of sales tax returns multiplied by .3654 plus its per-
cent of gainfully employed workers (less government and farm workers) multi-
plied by .2442 plus its percent of the value of farm products multiplied by
.0586 plus its percent of the valuation of railroad and telegraph property
multiplied by .0461 plus its percent of automobile tag sales multiplied by
The indices of taxpaying ability of all the counties add up to 100 per-
cent. To find the dollar amount that each county is required to provide, it
is necessary to multiply that county's Index of Taxpaying Ability by the
dollar amount that the counties are required to provide collectively.
Counties having kindergartens under the Minimum Foundation Program are
required to increase their local minimum effort by five percent. An addi-
tional requirement is also made for counties having junior colleges or partic-
ipating in the support of a junior college under the Minimum Foundation Program.
To raise the required "county minimum effort" for participation in the
Minimum Foundation Program, some counties find it necessary to levy more than
fifteen mills local tax while other counties may obtain their minimum requirement
by a tax levy of less than two mills. Low property assessment practices
usually result in higher required tax rates. Conversely, high property
assessments usually result in lower required levies. Tax levies, of course, run
higher than the minimum required to meet the county's requirements under the
Minimum Foundation Program. Many necessary expenses are not covered by the
minimum program. Local taxes must be levied to meet these expenses.
Section 236.071(2), Florida Statutes, is the legal authority for the Index
of Taxpaying Ability. This section states:
The legislature finds and declares that substantially equal
public educational advantages should obtain in all counties of the
state; that such equality does not now exist. In order to provide
in every county, from combined state and county sources, substan-
tially equivalent educational advantages, the state minimum founda-
tion program funds shall be apportioned and distributed on the basis
of educational needs and relative taxpaying ability as prescribed
by law, in the ascertainment of which, the state board shall determine:
(a) The relative ability of the several counties to support the cost
of the minimum foundation program by ad valorem taxation, such ability
to be determined by an index of relative taxpaying ability established
by law; (b) The cost of the minimum foundation program as determined
in Section 236.07. In determining said index of the relative tax-
paying ability of the several counties of Florida the state superin-
tendent shall find each county's per cent of the state total of each
of the following factors: Sales tax returns, gainfully employed
workers excluding government and farm workers, value of farm products,
assessed value of railroad and telegraph, automobile tag registration.
The index of taxpaying ability for each county expressed in terms
of its per cent of the state total taxpaying ability shall be deter-
mined as follows: Find the sum of the county's per cent of sales tax
returns multiplied by .3654 plus its per cent of gainfully employed
workers less government and farm workers multiplied by .2442 plus its
per cent of the value of farm products multiplied by .0586 plus its
per cent of the railroad and telegraph assessments multiplied by .0461
plus its per cent of automobile tag registrations multiplied by .2857;
furthermore, if any county fails for any reason to make the minimum
financial effort required for the minimum foundation program, the state's
portion of the foundation program allocation to that county shall be
decreased proportionately. The state superintendent shall obtain data
for the factors included in the index from the most reliable published
source as determined by the state board of education.
Section 236.07(8), Florida Statutes, provides the legal authority and pre-
scribes the procedure to be followed in determining the minimum financial effort
for kindergarten and grades 1-12 in each fiscal year required of the several
counties. This section states:
The amount which each county shall provide toward the cost of the
minimum foundation program is that county's per cent of the financial
ability of the state as determined by an index of relative taxpaying
ability prescribed by law in Section 236.071, multiplied by
twenty-five percent of the total calculated cost of the
minimum foundation program for kindergarten and grades one
through twelve for all counties for the preceding fiscal year
for instructional salaries, transportation, and current expense
other than instructional salaries and transportation, and recal-
culation funds provided in Sections 236.03 and 236.031, but
exclusive of adjustments for prior years as provided in Section
236.07(9). Provided, however, that the combined required effort
of all counties for grades one through twelve shall not increase
more than five percent in any year. The financial effort of any
county toward meeting the cost of the minimum foundation program
for that county shall consist of the proceeds of either county
or district or of both the county and district current school
taxes; provided, that when a county is levying the maximum
mills permitted by law, race track, federal impact, and national
forest funds may be included. If a county requests
that instruction units for kindergartens be in its minimum
foundation program and is entitled to such units under the
laws of the state, the financial effort required of that
county as prescribed herein shall be increased by five percent;
provided, however, that during each of the first six years in
which kindergarten units are approved in the minimum foundation
program the increased local effort shall not exceed three
thousand dollars for each kindergarten unit approved in the
Section 230.0117(7), Florida Statutes, provides the legal authority and
prescribes the procedure to be followed in determining the minimum financial
effort for junior colleges in each fiscal year required of the counties
participating in this program. This section states:
The amount which each county approved by the state board
to operate a junior college or to participate in the support
of a junior college shall provide toward the cost of the junior
college minimum foundation program is that county's percent of
the financial ability of the state as determined by an index of
relative taxpaying ability prescribed by law multiplied by five
per cent of ninety-five per cent of the calculated yield of six
mills of taxes levied on the nonexempt assessed valuation of the
state subject to the provisions of Section 236.071; provided that
the required amount shall be subject to the limitation in
Section 230.0111(2), Florida Statutes, states:
Each county board operating a junior college and each county board
participating in the operation of a junior college, under provision
of law, shall make a financial effort to support the junior college
which is at least equal to the amount required in Section 230.0117(7)...
Any county board which fails to make the financial effort required
hereunder to support the junior college shall during such default
be ineligible to receive any state funds under the minimum founda-
An example of how the Index of Taxpaying Ability works in a specific
county will serve to make the computation and application of the Index clear.
Manatee County is used for purposes of illustration.
The first step is to determine what percent of the state total of each of
the five factors in the Index is found in Manatee County. This is accomplished
by dividing the state total for each factor into the Manatee County total for
1. Sales tax returns
The total sales tax collected from all the counties for the fiscal
year ending June 30, 1965, as taken from the Report of the Comp-
troller, amounted to $238,787,255.66. Of this total state return
Manatee County reported $2,458,689.37. Dividing the state total
into the amount reported from Manatee County gives this county's
share of the state total as 1.0297 percent.
2. Gainfully employed workers
The Industrial Commission reported that in 1964, there were
1,589,042 gainfully employed workers other than government
workers and farm workers in Florida. Manatee County had 15,849
such workers. This is .9974 percent of the state total.
3. Value of farm products
From the 1959 United States Census of Agriculture, the value of
all farm products in the state amounted to $700,476,217. Of
this state total, $9,323,268 or 1.3310 percent was from Manatee
4. Valuation of railroad and telegraph property
The total value of railroad and telegraph property in Florida in
1965, taken from the Report of County Finances, State Comptroller,
was $293,574,685. Of this total $2,477,207 or .8438 percent was
reported from Manatee County.
5. Automobile tag sales
The total state revenue from the sale of automobile license tags
(passenger automobiles) for 1965, according to the report of the
Motor Vehicle Commission, was $59,515,524.20. Manatee County's
share was $893,890.80 or 1.5019 percent of the state total.
Since it must be recognized that all of the above factors are not of equal
importance as indicators of the ability of a county to support its schools, the
next step is to apply "weights" to each factor. These weights were derived
through detailed mathematical processes and now are prescribed by law (Section
236.071(2), Florida Statutes).
Factor Percent of Times Prescribed Equals Weighted
State Total Weight Percent
Sales Tax Returns 1.0297 x .3654 = .3762
Workers .9974 x .2442 = .2436
Value of Farm
Products 1.3310 x .0586 = .0780
Valuation of R.R.
and Tel. Property .8438 x .0461 = .0389
Auto Tag Sales 1.5019 x .2857 = .4291
Totals 1.0000 1.1658
Manatee County's Index of Taxpaying Ability thus is found to be 1.1658
This means that according to the factors used in the Index as measures of tax-
paying ability, Manatee County has 1.1658 percent of the state's ability to
support the Minimum Foundation Program.
The method to be followed in computing the amount to be provided by all
of the counties together is given in Section 236.07(8) which prescribes that
the required effort of all of the counties collectively be twenty-five percent
of the total calculated cost of the Minimum Foundation Program during the pre-
ceding year, however, the required effort for grades 1-12 cannot increase more
than five percent in any one year. This five percent limitation protects the
counties against sudden increases which could upset their local tax programs.
For the year of this example, 1966-67, the total calculated cost of the
Minimum Foundation Program for the preceding year (1965-66) was $257,825,855.
The amount that the counties collectively are required to provide for grades
1-12 is found by multiplying the total calculated cost for the preceding year
by twenty-five percent. (257,825,855 x .25 = 64,456,464) The provision that
the required effort for grades 1-12 cannot increase more than five percent
places a maximum on the county effort required. The required effort for grades
1-12 in 1965-66 was $62,277,078 and increasing this by five percent would give
$65,390,932. (62,277,078 x 1.05 65,390,932) Since the required effort for
1966-67 as determined above ($64,456,464) does not exceed the five percent
increase allowed by this provision, the limitation has no effect for the 1966-67
year. Therefore, $64,456,464 is the total amount which must be provided by all
of the counties together for 1966-67 toward meeting the cost of the Minimum
Foundation Program for grades 1-12.
Manatee County's relative ability to pay has been determined already to
be 1.1658 percent of the ability of all of the counties together. To find the
amount which Manatee County must provide, it is necessary only to multiply
Manatee County's Index of Taxpaying Ability times the total amount that the
counties collectively are required to provide (64,456,464 x .011658 = 751,433).
Manatee County's share of the total cost of the Minimum Foundation Program thus
is found to be $751,433.
Manatee County has a kindergarten program for which it receives instruc-
tion units under the Minimum Foundation Program. Therefore, the share provided
by this county must be increased by five percent (751,433 x .05 = 37,572). This
means that $37,572 must be added to Manatee County's share in the cost of the
program (751,433 + 37,572 = 789,005). Manatee County's minimum local effort
for kindergarten and grades 1-12 is $789,005.
Manatee County participates in a junior college program for which instruc-
tion units are earned under the Minimum Foundation Program. The method to be
followed in computing the additional amount to be provided for participation
in a junior college program is given in Section 230.0117(7). For the year
used in this example, the state total non-exempt property assessed valuation
was $20,563,821,147. The amount Manatee County is required to provide to
participate in the junior college program is found by multiplying Manatee
County's Index of Taxpaying Ability by five percent of ninety-five percent
of six mills by the total non-exempt assessed valuation of the state.
(.011658 x .05 x .95 x .006 x 20,563,821,147 = 68,324) This means that
$68,324 must be added to Manatee County's share in the cost of the program
(789,005 + 68,324 = 857,329). Manatee County's total minimum local effort
is $857,329 which amount this county must provide from local county sources
in order to participate fully in the Minimum Foundation Program.
To provide the required $857,329 from local ad valorem taxes it is
necessary for Manatee County to make a tax levy of approximately three and
one-half mills on non-exempt property in the county. One point should be
made here. The actual tax levies by the counties are levied on the 1966 Tax
Roll and the estimated millage necessary is estimated from the 1965 Tax Roll.
In a county in which the tax roll is increasing rapidly, the actual millage
required may be less when determined from the 1966 Tax Roll.
None of the above should be taken to mean that Manatee.County is limited
to a three and one-half mill levy. This is merely the minimum required to
qualify under the Minimum Foundation Program Law. Actually, Manatee County
levies about twelve mills in order to provide a better educational oppor-
tunity for its boys and girls than the bare minimum. All counties have a
tax rate in excess of the minimum. This is necessary because many require-
ments are not covered in the Minimum Foundation Program.
If Manatee County did not have a kindergarten program or a junior college
program, then only its contribution to the basis program would be required.
The same procedure is followed in computing and applying the Index of
Taxpaying Ability for each of the counties. The basic requirement is increased
for a kindergarten program and for a junior college program earning units under
the Minimum Foundation Program. In a few instances, counties have had both
junior college and kindergarten programs, whereby their minimum local effort
was increased for each program.
INDEX OF TAXPAYING ABILITY
FOR THE YEAR 1966-67
Sales Tax Gainfully Farm Valuation of Auto Tag
Returns Employed Products R. R. & Tel. Sales Index of
Counties .1964-65 Workers 1964- 1959 Property 1965 1965 Taxpaying
(Comptroller) (Ind. Comm.) (U.S.Census) (R.R.Asmt.Bd.) (MV.C.) Ability
.3654 .2442 .0586 .0461 .2857
Alachua 1.1815 1.1713 1.4777 3.2955 1.3281 1.3357
Baker .0402 .0527 .2118 .8639 .1262 .1158
Bay 1.0943 .9238 .0992 .8612 1.1117 <.9886
Bradford .0905 .1181 .1876 .7223 1893 .1603
Brevard 3.0717 3.8620- 1.1474 2.1359 3.6544 3.2753
Broward 9.3239 7.3198 2.4383 1.3877 9.1775 8.0233
Calhoun .0483 .0470 .2257 ,.23i .0902 .0692
Charlotte .198 .2213 .3019 .7316 .4015 .2903
Citrus .1431 .1678 .2172 1.0927 .2356 .2237
Clay .1340 .1768 .6505 .7317 .3493 .2638
.er .4551 .3897 .5878 .3628 .4729 .4477
ibia .2893 .3625 .4866 .8053 .3382 .3565
23.6662 23.5869 5.2355 4.5838 18.2120 20.1288
,to .0908 .1194 .8883 .8638 .1799 .2056
.0357 .0672 .0619 .4069 .0651 .0704
Indian River .4188 .5235 1.5039 .5727 .5918 .5645
Jackson .2636 .3380 1.3618 1.1704 .4014 .4273
Jefferson .0441 .0717 .5015 .7934 .0972 .1274
LaFayette .0115 .0181 .3200 .0881 .0335 .0410
Lake .7698 .7696 7.6975 2.1671 1.2830 1.3867
Lee 1.4386 1.3132 1.2171 .8304 1.4027 1.3567
Leon 1.3264 1.2441 .3403 .9037 1.3071 1.2235
Levy .0937 .1413 .3511 1.1945 .1552 .1887
Liberty .0082 .0266 .0759 .3962 .0352 .0423
Madison .0816 .1565 .6981 .8530 .1453 .1898
Manatee 1.0297 .9974 1.3310 .8438 1.5019 1.1658
Marion 1.0313 .9527 2.1362 2.4374 .9564 1.1203
Martin .2659 .3030 1.0698 1.4211 .4149 .4179
Monroe .7767 .6517 .0072 .0360 .7397 .6564
Nassau .1692 .2884 .4370 2.0904 .2428 .3236
Okaloosa .7888 .6487 .1478 .6612 1.0897 .7971
Okeechobee .1072 .0911 .7987 .5231 .1482 .1747
Orange 6.0199 5.8623 10.6259 1.8874 5.4752 5.9052
Osceola .2021 .1935 1.1027 .3327 .4045 .3166
Palm Beach 5.5443 5.3929 7.2076 3.3743 5.3938 5.4618
Pasco .3772 .3183 2.5649 2.0804 .7810 .6849
Pinellas 6.9024 7.0913 1.2829 1.6416 8.5233 6.8398
Polk 3.3631 3.8198 14.0519 6.5072 3.6312 4.3225
Putnam .3537 .5041 .7979 1.5790 .5006 .5149
St. Johns .4244 .5116 .8607 2.3044 .4304 .5596
St. Lucie .7116 .6567 2.4943 1.1742 .7745 .8420
Santa Rosa .2332 .2486 .4836 .4093 .4838 .3313
Sarasota 1.9529 1.7391 .6003 .5693 2.1159 1.8042
Seminole .5059 .7065 1.5238 1.4115 .9572 .7852
Sumter .0934 .1154 .3955 1.9360 .1736 .2243
Suwannee .1505 .1951 1.0159 1.2139 .2049 .2767
Taylor .2101 .2449 .1532 .8308 .1835 .2363
Union .0175 .0403 .2125 .4321 .0458 .0617
Volusia 2.5263 2.5929 1.3092 2.9487 2.8542 2.5844
Wakulla .0233 .0455 .0526 .0845 .0611 .0441
Walton .1148 .1264 .2722 .3806 .2106 .1665
Washington .0547 .0921 .1753 .1993 .1216 .0967
TOTAL 100.0000 100.0000 100.0000 100.0000 100.0000 100.0000
APPLICATION OF INDEX OF TAXPAYING ABILITY, 1966-67
(Used in computing county's part of Minimum Foundation Program)
County Minimum Additional Additional
Index of Financial Required for Required for
Counties Taxpaying Effort Required Kindergarten Junior College
Ability Grades 1-12 (5%)
Alachua 1.3357 $ 860,945 $ 43,047 $ 78,281
.0704 45,377 2,269 4,126
8.9092 5,742,555 522,140
ibia 2.8031 1,806,779 164,281
.er .1331 85,792 4,290 7,801
lin .0790 50,921
len .3979 256,472 23,320
rist .0601 38,738 1,937 3,522
s .0868 55,948 2,797
.ton .0945 60,911 5,538
_e .2713 174,870 15,900
t- -- -
Lee 1.3567 874,481 79,512
Leon 1.2235 788,625 71,706
Levy .1887 121,629 11,059
Liberty .0423 27,265 1,363
Madison .1898 122,338 11,124
Manatee 1.1658 751,433 37,572 68,324
Marion 1.1203 722,106 65,657
Martin .4179 269,364 24,492
Monroe .6564 423,092 38,470
Nassau .3236 208,581 18,965
Okaloosa .7971 513,783 46,716
Okeechobee .1747 112,605 10,239
Orange 5.9052 3,806,283
Osceola .3166 204,069
Palm Beach 5.4618 3,520,483 320,099
Washington .0967 62,329 3,116 5,667
TOTAL 100.0000 $ 64,456,464 $193,227 $4,821,336
SOME QUESTIONS AND ANSWERS ON THE FLORIDA INDEX
OF TAXPAYING ABILITY AND ITS APPLICATION
1. If the non-exempt property assessments in one county were doubled, could
this have any effect on the minimum local effort required of a county in
another section of the state?
Answer. The non-exempt valuation in one county does not effect the county
requirement in another county for the kindergarten through twelve
program. If the other county has a junior college, the require-
ment for this might be increased slightly.
2. If a county decided to cut school expenses by reducing services and
delaying building repairs, would this action reduce the amount of money
required to meet that county's minimum local effort under the Minimum
Answer. No. The required local effort is based on its share of a
percentage of the total state Minimum Foundation Program cost.
3. If allocations for teachers' salaries are increased under the Minimum
Foundation Program Law, what effect does this action have on the county
required minimum effort?
Answer. Since the required minimum effort is based on the cost of the
program any increase in unit values would be paid in part by the
counties after a lapse of one year.
4. If the Index of Taxpaying Ability and the non-exempt assessed valuation of
a county remain the same but the state total calculated cost of the Minimum
Foundation Program increases, what logically would be the effect on the
number of mills of local taxation required to meet that county's share in
the cost of the Minimum Foundation Program?
Answer. The rate would have to be increased since the county would have
to raise more money on the same assessed valuation.
5. Why not use the assessed property in each county to determine the amount each
county is required to provide instead of using the Index of Taxpaying Ability?
Answer: The ratio of assessed value to cash value varies widely among counties.
This would penalize the counties with highest assessments and reward
counties with lowest assessments.
6. What would happen to the amount a county receives from the state if the county
failed to provide its minimum required effort?
Answer. The state's portion of the Minimum Foundation Program allocation to
that county would be decreased proportionately.
7. Is the amount of money a county receives from the state under the Minimum
Foundation Program reduced if the county raised, through local taxes,
considerably more money than it is required to raise under the Minimum
Answer. No. The additional funds are retained and used in the county.
8. If a county has a kindergarten or junior college program, paid for wholly
from county taxes, on which it does not earn instruction units under the
Minimum Foundation Program is the county required to increase its local
effort to fully participate in the basic program?
Answer. No. The additional requirement holds only if the kindergarten
or junior college earns units under the foundation program.
9. Is it safe to assume that the ratio between a county's required minimum
effort and the total cost of its Minimum Foundation Program will remain
at the same ratio (percent) from year to year?
Answer. This assumption is not sound. The ratio does not remain
constant. Required minimum effort in a county is not based
solely on the program in that one county.
10. If a county adds an exceptional child program, approved by the State
Department of Education, to its educational program, will this increase
that county's required minimum effort?
Answer. The required minimum effort is based on the previous year's
total calculated cost of the program, so there would be a
year's lag in cost increase to the county.
11. If the same five factors are used, why does a county's Index of Taxpaying
Ability change from year to year?
Answer: Because of changes in the county's percent of the state totals
in the factors making up the Index.
12. Does a county's Index of Taxpaying Ability ever go down?
Answer. Yes. The indices of all the counties total 100 percent.
All counties could not have an increase in their index.
13. What is the difference between a county's "required local effort" and the
same county's "minimum required county effort?"
Answer. There is no difference. This also is sometimes called the
"county minimum contribution," "county requirement," or
"minimum local effort."
14. Why can some counties meet their minimum local requirements with a tax levy
of less than two mills while other counties have to levy over fifteen mills?
Answer. Primarily because of local assessment practices. Since
the dollar amount is fixed independently of local tax
rates, a county with high assessed valuations can meet
its requirement with~ wer rates.
15. Is the five percent referred to in determining the effort required for kinder-
garten the same as the five percent referred to in determining the junior
college required effort?
Answer. No. In determining effort required to participate in the
kindergarten program a county's required effort for grades
1-12 is increased by five percent. In the junior college
program the required effort is 5% of 95% of the calculated
yield of six mills levied on the non-exempt assessed valua-
tion of the state multiplied by a county's Index of Tax-
16. When and to whom does a county pay its required local effort?
Answer: A county does not "pay" its required local effort at all.
This is simply a calculation in determining the state
share. The county share is deducted from the total
cost of the Foundation Program and the state pays the
remaining part. The county share never leaves the county.