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- W27487187 abstract "This paper describes ways in which the public school district can cut c..sts, similar to those utilized by the private sector in a shrinking economy. One strategy is to generate new revenue and protect old revenue from erosion through ad taxation of real property. Between appraisal years, schools districts can actively seek out undervalued commercial property and challenge its valuation and thereby obtain additional operating revenue. Th!s process, under way in Cleveland, Ohio, annually nets the Cleveland School District about one to two million dollars in rew revenue. A second cost-cutting strategy is to make legal challenges to state funding of education. This approach bypasses the need for voter approval, but involves time, expense, and conflict with the state legislature. The third strategy is to treat gas and electricity (utilities) as commodities. In its contract with the Public Utility Commission of Ohio (PUCO), the Cleveland School District pays 21 percent less for electricity. Appendices contain a copy of one of two complaints challenging the funding of public education in Ohio and a cory of the complaint before PUCO. (LMI) *********************************************************************** Reproductions supplied by EDRS are the best that can be made from the original document. *********************************************************************** The Changing Role of the School Attorney: Protecting and Exploiting Sources of Revenue for Schools by Thomas C. Simiele, Attorney Reminger & Reminger Co., L.P.A Cleveland, Ohio (216) 687-1311 U S DEPARTMENT OF EDUCATION Office of E oucht.onai Research and Improvement EDUCATIONAL RESOURCES INFORMATION CENTER (ERIC) ip(;his document has been robroduCed as received from the person or organization o.gmaiing it C M,nor changes have been mad* to 'moms* reproduction busies Pants of new or opinions stated en this document do not neceasanly represent &boat OEM position or policy L The Economy and the Public School District PERMISSION TO REPRODUCE THIS MATERIAL HAS BEEN GRANTED BY TO THE EDUCATIONAL RESOURCES INFORMATION CENTER (ERIC). The shrinking economy has caused belt tightening in both the private and the public sectors of the American economy. Downsizing, right sizing, economizing, getting out the fat, cleaning .house, cost cutting, staff reductions, discontented staff, labor unrest, shabby buildings, lack of equipment, shortage of materials, and unfavorable results, or products are words that typify economies that are in trouble. They are not in the lexicon of a healthy growing economy. Both the private sector and the public sector face the challenge to survive as the American economy slows to a crawl. The private sector is finding every way possible to cut cost. To the extent permitted by law, real property tax values are being challenged by corporations and other cost saving measures are being invoked to improve the corporate bottom line. As schools strive to economize, they may overlook the public utilities that supply gas and electric energy. Yet they may have a significant impact on the budget -sometimes 3 to 5%. Only very.recently have some schools started doing what large industry has been doing for years treating their utilities as commodities. Gas is bought from the lowest priced supplier and electricity is purchased through negotiated contracts or specially developed tariffs. II Generating new Revenue and protecting old revenue from erosion. Ad valorem taxation of real property is the basis for generating revenues for many school systems. The assessment of real property taxes occurs subsequent to a valuation process. State law may require a reappraisal every three or four years This process, by what ever name called, generally permits for an appeal of the issue of value. We can call these actions decrease complaints. The appeal may start before an administrative body such as a Board of Revision, then go to the courts or perhaps to another administrative step (in Ohio, the Board of Tax Appeals) before reaching a court of last resort." @default.
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- W27487187 date "1993-01-01" @default.
- W27487187 modified "2023-09-27" @default.
- W27487187 title "The Changing Role of the School Attorney: Protecting and Exploiting Sources of Revenue for Schools." @default.
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