Problems in financing capital outlay for public school purposes
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THE UNIVERSITY OF OKLAHOMA GRADUATE COLLEGE
PROBLEMS IN FINANCING CAPITAL OUTLAY FOR PUBLIC SCHOOL PURPOSES
A TEE SUBMITTED TO TEE GRADUATE FACULTY’ in partial fulfillment of the requirements for the degree of DOCTOR OF EDUCATION
By TONY D. VAUGHAN Nonaan, Oklahoma 1951
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UMi Number: DP10088
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PROBLEMS IN FBiAMCBK? CAPITAL OUTLAY FOE PUBLIC SCHOOL PURPOSES A THESIS APPROVED FOR THE DEPARTMENT OF EDUCATION
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ACK^WLEDGEMEJJTS
The writer wishes to express his appreciation to Dr. John p. Bander* chairman of his dissertation consulttee* for his guidance and encouragement in the pursuance of this study.
Gratitude is also due to Mr. R« H. Emans and staff
of the Finance Division of the State Department of Education for their valuable assistance in the collection of these data.
Appreciation is also expressed to Dr. Oliver Hodge*
State Superintendent of Public Instruction, and Mr. Truman Benett, Assistant State Superintendent of Public Instruction* for their assistance in sending questionnaires to superintend ents of schools in independent districts of Oklahoma. T. D, V.
ill
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So rsy -wife* Dorothy H. Vaughan, ssho has heen a constant inspiration and guide to me* this thesis is affec tionately dedicated.
iv
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•TABLE OF CONTENTS
i-tXST Oi1" TABLES Chapter *p
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t« cmr?/vr\ttrtrsrrnt.t
x i ' t x i W j J U v x j.v/i'4
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■statement of the Problem* Importance of the Problem. Sources of Bata. Limitations• II.
PRACTICES 3? FINANCING SCHOOL BUILDING NEEDS IN THE UNITED STATES . ........................ Limit on the Amount of Bonded Indebtedness Which Can Be Voted. Base of Limitation. The Vote Necessary for a Bond. Issue in the Various States. A Trend Toward State Support in Financing School Building Programs. Summary.
III.
LEGAL LIMITATIONS AFFECTING A SCHOOL BUILDING PROGRAM Hi OKLAHOMA . . . . . ................ The Limit on the Amount of Bonded Indebtedness Which Can Be Voted by the Local School District Inequalities in the Ability to Finance School Building Construction Among the Independent School Districts of Oklahoma. Five Mill Tan Levy as a Means of Financing Capi tal Outlay. Homestead Exemptions. Unequal Distribution of Corporate Health. Low Assessment Ratios. Summary
v
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Chapter IV,
OTHER FACTORS WHICH HAVE AFFECTED THE SCHOOL BUILDING PROGRAM XS OKLAHOMA Limited Building Program During the War. Increase in Birth Rate, Universal Education Through the Twelfth Grade. Increased Curricular Offerings, Additional Demands Upon Bonded Indebtedness. Amount Spent on Repair of Buildings. Mobility of Population, Increased Cost in Building Material and Labor, Summary.
V.
THE HEED FOR A SCHOOL BUHDIHG PROGRAM IM OKLA HOMA , . , . , . , . . , , 3 . , , . , . . , , The Humber of Children Attending in Makeshift Housing. Amount of Capital Outlay Heeded to Carry on an Adequate School Program. A Comparison of Heed and Ability Among the Independent School Districts. Attitude of the Citizens Regarding Building Heeds. Summary.
VI.
C0M5XTI0HS AFFECTING THE FIHANCING OF BOUSING HEEDS El SELECTED EffiEPEHDEMT SCHOOL DISTRICTS OF O K L A H O M A ...................
Ill
A Comparison of Heed and Ability Among TwentyFour Independent School Districts. The Effect of Increasing the Rate of Bonded Indebtedness from Five Per Cent to Ten Per Cent of the Assessed Valuation. The Effect of Homestead Exemption. The Effect of Low Assessment Ratios, Summary. VII.
CONCLUBIOES AMD RECOMMEMDATIOMS
AMMOTATED BIBLIOGRAPHY
. , ........
..........
13*
. . . . . . . .
133
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LIST OF TABLES Table X.
2.
3. 4. 5. 6.
7* 8.
9.
10.
11.
Page States with Statutory Limitations upon the Amount of Bonded Indebtedness Which Can Be Voted for Capital Outlay Purposes
13
States with Constitutional Limitations upon the Amount of Bonded Indebtedness Which Can. Be Voted for Capital Outlay Purposes a * , ® * * * . . , .
15
States Which Are Regulated by Both Legislative and Constitutional Provisions
16
States with Statutory Limitations Which Have In creased Their Debt Limitations « • • • • • • • •
22
The Vote Necessary for a Bond Issue in the Vari ous States . . . « * * « • » » • • « . « • « * *
27
States Which Provide State Aid for Construction of New Buildings •
30
Source and Per Cent of Limitations in States Pro viding State Aia •
3o
The Gross Bonding Capacity of Independent School Districts Per Child in AverageDailyAttendance .
42
The Gross Bonding Capacity Per Child in Average Daily Attendance of the Independent Consolidated School Districts
45
The Gross Bonding Capacity Per Child in Average Daily Attendance of the Independent School Dis tricts with an Average Daily Attendance Less Than 500
46
The Gross Bonding Capacity Per Child in Average Daily Attendance of the Independent School Dis tricts with an Average DailyAttendance over 500
47
vii
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Table 12. 13. 14. 15. 16.
17. 18. 19.
20. 21. 22.
23. 24. 25. 26.
27.
Page The Amount Which Could Be Raised by the Five mil Building Levy • * * * • • « * » • • » * » • » • •
^4
Pei* Cent Homestead Exemption Is of the Gross Valu ation of Real Property • * ......... « * • * . .
56
Per Cent Corporate Wealth Is of Net Assessed Valu ation
60
Percentage Net Real and Personal Property Assessed Valuation to Actual Value for School Year 1947-48
63
Percentage Met Real and Personal Property Assessed Valuation to Actual Value for school Year 194-7-48
68
Type of Building Cost and Per Cent of Total Cost for Past Ten Years .............
70
Trend of High School and Total Average Bally At tendance in Oklahoma for a Twenty-Five Year Period
74
Total Estimated Enrollment, in Oklahoma Schools from the School Year 1948-49 and including the School Year 19b8—^9 • * * * • « » « * * * . * » •
70
Other Purposes for Which Bonds Have Been Voted in ........... the Past Eight Years
79
The Amount Spent on Upkeep of Plant Compared with Total Expenditure Per*School Year 1947-48 . . . .
83
The Amount Spent on Upkeep of Real Property Com pared with Total Expenditure for School Year 1947-48 . . . . . . . . ............ .
84
Per Cent of Pupils Attending in Makeshift Housing by Type of Schools . . . . . . . . . . . . . . .
93
Type of Building and Per Cent of Pupil Attending in Makeshift Buildings . . . . . . . . . . . . .
94
Attitude of Citizens Regarding Building Meeds » .
97
Humber of Districts Voting 5 Mill Building Levy, M o u n t in Fund, and Per Cent of Districts Voting by Y e a r s ........... A Comparison of Heed and Ability
. . . . . . . .
viii
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102 106
Page
Table 2 8 . Building Ifeeded* Estimated Cost and Per Cent Each
29.
30.
Type Is of Total Construction • • • • • • « * • »
107
Per Cent Increase Mould Be of Additional Amount Heeded by Raising Constitutional Limit to Ten Per Cent » « » * . * . » » • • * « » » » • * ♦ » • *
1X3
Per Cent Bonded Indebtedness Is of Total Bonding Capacity for These Twenty-Four Districts . . . .
117
31.
The Amount Bach District Could Increase Its Ability Providing Assessed Values Were Increased to Actual 120 Value . . . . . . . . . . .......... . . . . .
32.
Per Cent Bending Capacity Could be Increased by In cluding Homestead Exemption . . . . . . . . . . . 124
33.
A Comparison of Heed and Ability Among Twenty-Pour School Districts . ............ . . . . . . . . 128
ix
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PROBLEMS IN FINANCING CAPITAL OUTLAY FOR PUBLIC SCHOOL PURPOSES CHAPTER
I
INTRODUCTION School administrators in the United States are con fronted with the critical problem of how to finance their school building needs.
The need for school building con
struction is an urgent matter for most school administrators and they are searching for ways to finance this undertaking. The president of the Louisiana Superintendents Association, Henry L. Bourgeois, issued the following statement regarding the school building situation in his state: During the past four years the physical plant of the public schools have gone without repairs. There has been practically no construction of new buildings. Surveys show that a tremendous program of construction is needed. This statement was issued as a result of a survey which estimated that $10 ^,3 6 9 ,0 0 0 was needed immediately to provide adequate facilities for the public schools of
•“Education in Louisiana, "Administrative Superin tendents Endorse Sale Tax "for Schools," 5:1, p. April, 19 ^6 . 1
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2
Louisiana.
It was also estimated that an additional
$30,000,000 would be needed over a six year period."
The
School Superintendents Association began searching immediate ly for a way to meet these needs.
During their meeting in
April 1946 they endorsed an increased sales tax as a means of providing for their requirements.
At this time they
drafted a resolution to be presented to the 1946 Legislature and the part pertaining to the school building needs was as follow’s ; Whereas approximately 30,000 children of the state are attending’public schools in makeshift structures not designed for school purposes and not owned by school boards; whereas many parishes are unable to provide the funds with which to finance the additional plant facili ties so urgently needed. Therefore, Be It Resolved, That the Louisiana School Superintendents Association hereby endorses the enact ment of an additional one per cent sales tax to be dedicated entirely to the public schools, at least of which shall be used for teachers' salaries, and that this association urges each member of the legislature to support this tax: Be It Further Resolved, That a copy of this resolu tion be sent to the Governor of the state and to each member of the Legislature. The other states of the union are faced with a simi lar situation.
A recent survey in Massachusetts indicated
that the school building needs of the state in 1958 would 3 cost about $142,000,000. Surveys also show that the need
1 Ibid., p. 5 . 2 Ibid.
% r e d E. Pitkin, "New State Aid for School Building Consti*uction," School Board Journal, 117:4, p. 3 8 , October, 1.948. --------------------
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Is much greater in states which have Increased in population during the past decade.
California's need over a six year
period has been estimated as $1,233,000,000. Several estimates have been made as to the amount of money needed to bring the nation's school plant facilities to a reasonable level.
Ray Hamon, Chief of School Housing Sec
tion, United States Office of Education, believes that it will take at least $1 1 ,0 0 0 ,0 0 0 ,0 0 0 to provide physical plant facilities for all types and levels of education. 1
Thruston,
in 19 ^7 , predicted that it would take at least $6 ,0 0 0 ,0 0 0 ,0 0 0 to make all buildings, "places of comfortable and efficient habitations. " 2
Chisholm, Associate Professor of Education,
State College, Washington, believes that it will take $50 0 ,0 0 0 ,0 0 0 annually to bring the school building situation ■3
to a reasonable level.
These brief facts are set forth in
an attempt to show that a need for school building construc tion does exist in the United States. It is generally7 agreed that these needs have become more acute because of the following reasons:
(1 )
inability
of school districts to meet their present needs because of ^ a y Hamon, "State School Plant Assistance," School Executive, 66:3, p. 48, November, 19*4-8.
The
‘TLee M. Thruston, "The Financing of School Building Construction," Proceedings of the Sixteenth Annual Conference for Administrators Offices' "of Public and Private Schools. University of "Chicago Press, p. 143, 194*7. ^Leslie L. Chisholm, "Financing a School Building Program," The Nation's Schools, 34:26, p. 2 6 , July, 1944.
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legal limitations;
(2 )
limited amount of construction of
new buildings during World War II;
(3)
small amount spent
on repair of old buildings immediately preceding and during (4 )
the i?ar;
increase in birth rate in the early forties;
(5 ) .shift in population from rural areas to urban areas; (S)
the movement to bring about universal education through
the ,..elfth grade;
(7 )
enriched curricular offerings.
Statement of the Problem The purpose of this study is to find if the Independ ent School Districts of Oklahoma can finance an adequate building program under their present legal limitations. The problem will be considered under the following questions: (1)
What are the legal limitations which affect a school building program?
(2)
What effect do legal limitations have upon the ability of the independent school districts of Oklahoma to support their needs?
(3)
What other factors affect a school building program?
(4)
How great is the need for a school building program among the Independent School Districts of Oklahoma?
(5)
Can the Independent School Districts of Okla homa support an adequate school building pro gram if these legal limitations are removed?
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(6 )
How do other states compare with Oklahoma in regard to these legal limitations?
How are the
other states attempting to meet their needs? Importance of the Problem The problem has a direct bearing on the effective ness and the adequacy of the work of the schools. The teacher must be provided with adequate school plant facilities in order to accomplish the objectives of education.
Teaching cannot be done well in a building that
is dilapidated and has little appeal to the imagination of pupils, teachers, and citizens of the community. In many instances the school building facilities serve as a center for recreational, social, and cultural activities of community life.
This necessitates good audi
toriums, gymnasiums, and similar facilities in order to provide for these needs. The program of the modern school goes far beyond the three R*s in preparing the students to live in a modern world.
The people engaged in trying to carry on such a pro
gram will have to be provided vjith modern educational facil ities if this objective is to be realized. The strength of the American Democracy is largely dependent upon education.
This was recognized by the late
President Franklin D. Roosevelt in a speech before the New York Convention of the National Educational Association,
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June 30, 1938, when he declared:
"The ultimate victory of
tomorrow is with democracy and through democratic education, for no people can he kept eternally ignorant or eternally i enslvaed."“ It is evident that a study of the school building situation in Oklahoma has a direct bearing upon the future of education in Oklahoma. Source of Data The primary data used in this study were taken from the records in the office of the State Department of Educa tion, Division of Research and Service, Oklahoma City, Okla homa.
Additional primary data were secured by means of tvjo
questionnaires. The following questionnaire was sent to the State Superintendent of Instruction or Commissioner of Education in each state: BONDING LIMITATIONS FOR SCHOOL BUILDINGS IN THE UNITED STATES State of _____________________ 1.
The bonding limitations for school bonds is ___________ .
2.
Are these limitations set by constitutional or legis lative provisions? _________________________________ .
3.
When did this provision become effective?
Give Year
J. E. Morgan, "President Roosevelt Supports Federal Aid," National Education Association Journal, 27:6, p. 164, September, 1938.
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*7
I
4.
What v/ere the previous limitations? ___________________.
5.
The vote necessary for a bond issue is ________________ .
6.
What is the total maximum tax rate for public school purposes in your state? _______________________ .
7.
Is there a separate maximum rate for school building purposes?
_________________.
If so, give the maximum
rate for construction of new buildings _______________ . 8.
Is the taxing provision in your state set by constitu tional or legislative provisions? ___________________.
9.
Does your state furnish aid to the localschool districts in financing a school building program? ________ . Year started ______________ .
10. If so, in what amount ______________________ . Other additional information about how the program is admin istered
.
Signature ___________________ Title ___________________ The second questionnaire was sent to the Superintendent of each independent school district in Oklahoma under the direction of Dr. Oliver Hodge, State Superintendent of Pub lic Instruction.
The form of this questionnaire is as fol
lows:
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DATA ON CAPITAL OUTLAY REQUIREMENTS OF INDEPENDENT SCHOOL DISTRICTS OF OKLAHOMA AS OF JUNE 1, 19^9 1.
Name of City _______________ County______________ District No.
2.
What is the estimated value of your school plant?
3.
What is your present net bonded indebtedness? (Net bonded indebtedness is the total bonded debt less the amount in the sinking fund.) _______________________.
4.
What buildings has your district constructed during the past eight years? Type of Building (i.e. elementary, junior high, senior high)
Cost
5.
Year Built
No. Rooms
Amount of Bonds Voted
For what other purposes during the past eight years have bonds been voted by your district? Purposes
Amount
Repair of Buildings - - - - Transportation Equipment Sites 6.
List the temporary buildings being used by your school district. Number Number of Type of Building of Rooms Pupils Attending
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7.
List the buildings being rented by your school district. Type of Building
8.
Number of Rooms
Number of Pupils Attending
List the new buildings which you do not now have, whici are needed in order adequately to carry on your school program. (Include estimated equipment cost.) Building
10.
Number of Pupils Attending
What buildings have been condemned as unfit for school use in your school district? Type of Building
9.
Number of Rooms
Estimated Cost
How many additional rooms should be added to your old buildings? ____________ . Estimated Cost?____________
11.
What is the estimated amount of money needed to meet your present total capital outlay requirements?
12.
Do you think the people of your district would be will ing to provide for these needs if the present limita tions were removed?
13*
________________________________.
How many years of the past eight years has your district voted the 5 -mill building fund levy? ________________ . What is the total present amount accumulated in this fund?
___________________ .
I1!-. Remarks:
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10 From the information available in these question naires numerous tables have been made which, it is hoped, frill be useful to the school people of Oklahoma in solving their building needs. Limitations This problem fill be limited to a study of the prac tices of financing capital outlay among the forty-eight states; legal limitations affecting a school building pro gram in Oklahoma; the need for school b u i i u i - i n Oklahoma; an analysis of the situation in selected independent school districts.
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CHAPTER I I
PRACTICES IN FINANCING SCHOOL BUILDING NEEDS IN THE UNITED STATES The responsibility for providing a system of public education has been generally recognized as a state function. Education is mentioned in every state constitution and the legislature of each state has provided a system of public education for its school population.
It is true that fed
eral, state, and local governments have participated in the support of public education.
However, the major responsi
bility for providing school buildings has been left to the local school districts. In many states the local school district is seriously handicapped in providing school plant facilities because of certain legal limitations placed upon them by their State Constitutions and acts of their respective legislatures. One of the most serious legal handicaps is the limited amount of bonded indebtedness the local school district can issue for capital outlay purposes. Limit on the Amount of Bonded Indebtedness Which Can Be Voted The most popular means of financing new school 11
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12 ■building construction in the United States is by issuing bonds.
Every state in the union provides some means by which
a school district can issue bonds for capital outlay purposes. Maryland, is the only state which has not placed a legal lim it on the amount of bonded indebtedness that may be incurred by the local school district. The limit on bonded indebtedness was initiated be cause some of the local governments were unable to meet their financial obligations.
According to Chamberlain,^ there have
been two such periods in American history when the states were unable to make payments on the interest and principal of their bonded indebtedness.
The first of these periods was follow
ing the war of lSl2.
At this time, several of the states
engaged in a program of internal improvement necessitating an increase in the bonded indebtedness of the state and local governments. This period was followed by the Panic of 1837 'when some states repudiated their debts and others let their bonds default.
This caused several of the states to restrict
the amount of bonded indebtedness which could be incurred by the local government. The second repudiation period occured in the early 1 8 7 0 *s as a result of the extravagance of the "carpet bag
government" of the South.
Following this period, Missouri,
Kentucky, West Virginia, and South Carolina were among the ■^Lawrence Chamberlain, The Principles of Bond Investments, Revised, (Henry Holt and Company, 192?), pp. 12b, 1 3 0 .
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states to place a constitutional limit upon the amount of bonded indebtedness of the local school district. The two main sources of limitations are statutory and constitutional.
The states have been grouped according
to the source of limitation for comparative purposes.
The
nineteen states with statutory provisions are grouped in Table 1.
An equal number of states with constitutional
limitations are grouped in Table 2.
The five states using
provisions of both are grouped in Table 3*
These tables
also contain information regarding the rate of limitation, base of limitation, and the date the present limitation be came effective. TABLE I STATES WITH STATUTORY LIMITATIONS UPON THE AMOUNT OF BONDED INDEBTEDNESS WHICH CAN BE VOTED FOR CAPITAL OUTLAY PURPOSES
State
Rate of Limitation
Alabama
8o$ of tax pledged for retirement
Arkansas
15/=
California Colorado
6$
Date of Present Statutory Base of Limitation Limitation 1939
Assessed Valuation
1 9 4 9 -5 0
Assessed Valuation of taxable property
1881
Assessed Valuation
1945-A9
Grand List of Town
19*1-9
7$ 10 #
Connecticut
5fo or 10 $
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14 TABLE 1— Continued
State
Rate of Limitation
Date of Pres ent Statutory Limitation Base of Limitation
Deleware
? fo
Assessed Valuation
1919
Kansas
7$
Value of Real Property
----
Minnesota
2O fo
Mississippi
Assessed Property Assessed Valuation
1946
Nebraska
ko%
Assessed Valuation
ia ? .
Assessed Valuation
1947
New Hampshire
New Jersey
Ohio
dist vote approval by Gov. and Council Ttfo & fo
Assessed Valuation
o fo consent Assessed Valuation of State Dept, of Taxation
1947
1949
7 r'
8f both State Dept, of Tax ation & Dept, of Education Oregon
1Ofo
Assessed Valuation
1947
Tennessee
lO fo
Assessed Valuation
1947
7f
Assessed Value of Real Property
1921
Vermont
lOjg
Assessed Valuation
----
Wyoming
O f,
Assessed Valuation
1921
Texas
Average
10.86^
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15 TABLE 2 STATES WITH CONSTITUTIONAL LIMITATIONS UPON THE AMOUNT OF BONDED INDEBTEDNESS WHICH CAN BE VOTED FOR CAPITAL OUTLAY PURPOSES
State Arizona Florida
Rate of Limitation
Date of Pres ent Constitu tional Limita tion Base of Limitation
4^ to 10 % Taxable Property 20=3
Assessed Valuation
1912
1924 1919 -statutory 1945-const.
Georgia
Tax Assessments
Indiana
Assessed Valuation
1851
Kentucky
Assessed Valuation
1892
Maine
%
Local Valuation
original const, ----
Michigan
15#
Assessed Valuation
Missouri
%
Assessed Valuation
Montana
%
Assessed Valuation-
1889
North Dakota
%
Assessed Valuation
1889
10 fo
1,530,000
1945
Approval of State Supt. of Education.
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31 TABLE 5— Continued
Year
Amount
State
C-rants 1 /3 of cost not to exceed $250 per pupil.
Connecticut $9,000
Vermont
Bases for Distribution
1925
For elementary rural schools only.
Florida
$5,904,890
1947
Varies as to tax paying ability in each county.
Tennessee
$6 ,3 0 0 ,0 0 0
19^9
Distributed among counties on basis of financial abil ity and educational needs.
1945
1/4 Building Cost average equalised per pupil for the Average equalised for the town.
1947
Administered through state allocation bond created by the legislature.
Massachusetts
California
Delaware
$250,000,000
$1,396,827
since the close of World War II.
plus valuation state. per pupil
Matched by local district.
According to information
obtained from the questionnaire which was sent to the State Superintendent of Public Instruction or Commissioner of Education In each state, fifteen states have embarked upon a program of aid to the local school districts In meeting their capital outlay needs. Table 6 shows the states which provide aid for the construction of new buildings.
In cases where possible the
amount of money appropriated, year started, and basis of
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distribution are given. The techniques for providing state aid are:
(1)
grants based upon some measure of need related to taxpaying ability, known as equalizing aid;
(2)
state loans to local
units for all or a part of the cost of construction;
(3)
matching by the local unit according to some fixed ratio; (4)
flat grants per school closed by consolidation.
Any
technique which is worked out for distributing state aid should be equitable, objective, and capable of impartial adminis trat ion. The most practical means of distribution is one based on the need and financial ability of the local school unit.
An equalising formula has been developed in Massa
chusetts for construction grants.
This formula is equaliz
ing
in that it provides a more liberalgrant to poor towns
and
cities than wealthy ones, no grant is to be less than
20 per cent of approved cost of construction, and none is to be over 50 per cent.
The formula used is as follows:
1/4 building cost x
a-veP&ge equalizing valuation per pupil for the state average equalising valuation per pupil for fcne raxes =
construction grant'*'
The state legislature determines the equalizing valuation of each tom'or city.
2-Fred E. Pitkin, "New State Aid for School Construc tion," The American School Board Journal, 117:4-, p. 38, October, 1948.
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33 Since May, 1941, New York has based its quota of financial aid on an equalization formula.
A ceiling is com
puted by multiplying enrollment by unit cost.
Six per cent
times the true valuation of taxable property in the district is deducted from the ceiling. share.
This difference is the state's
The state’s share is put over a ceiling and percentage
is computed.
The annual building quota is this percentage
times the sum of the annual principal and interest payment. These percentages vary from zero to 75 pei* cent. In Pennsylvania it is possible for a school district, with the approval of the Department of Public Instruction, to enter a contract with a non-profit corporation, under terms whereby the non-profit corporation erects a school building and leases it to the school district.
Although
there is nothing in the contract providing for this, it is contemplated that when sufficient rental has been paid to amortise the cost of the building and the interest on the stock of the non-profit corporation issued to cover this cost, the building will be ceded to the local school district. Act 498 of the 1947 General Assembly created a School Build ing Authority, which is empowered to enter into contracts with school districts and to erect school buildings to lease to the local school districts.
This act also contemplates
that the buildings will become the property of the school district when sufficient rental has been paid to amortize the cost of the building.
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In Maryland the state pays the difference between $10 per child and proceeds of a 5 per cent tax on property assessable at full rate for county purposes. Tennessee also distributes aid for the construction of buildings In the counties on the basis of financial abil ity and educational needs.
The amount of money given a
local school unit in Florida is based on taxpaying ability in each county. In Florida the taxpaying ability of the local school unit is calculated by an economic index of the taxpaying ability which makes due allowance for variations in assess ment policies among the local units.
The state pays the
difference between the educational need of a local school unit and the amount which it can raise by the required uni form local tax effort. In Mississippi the state matches the money of the local school district on 50-50 basis not to exceed $2000 per classroom unit. The states providing aid for school construction have a high rate on the amount of bonded indebtedness in curred by a local school district.
The average rate of
limitation among the fourteen states shown in Table 7 is 9.23 per cent.
This average is 2.23 per cent greater than
the average among the states using constitutional provisions. It Is also 3.03 per cent greater than the average of the states which regulate by provisions of both.
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35 TABLE 7 SOURCE AND PERCENTAGE OP LIMITATIONS IN STATES PROVIDING STATE AID
State
Source of Limitation
Alabama
Statutory
Percentage of Limitation 80 per cent
tax pledged for retire ment California
Statutory
Connecticut
Statutory
5 5 or 10
Florida
Constitutional
20
Georgia
Constitutional
7
Maryland
no limitation
Mississippi
Statutory
15
Constitutional
10
North Carolina
Both
5
Pennsylvania
Both
7
Tennessee
Statutory
10
Vermont
Statutory
10
Constitutional
5
New York
Washington Average
9.23
The average rate of limitation in the states providing aid for school construction is 9 . 2 3 per cent, or almost 2 times as great as the rate used by Oklahoma.
Table 7 also
reveals that no state ■within this group has a lower rate of
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limitation than Oklahoma.
Only four states, Connecticut,
North Carolina, California and Washington use 5 per cent as a rate of limitation. Thi3 information indicates that the state with high rates of limitation are providing aid to the local school districts in financing their school building need.
Some
states have thus recognized the critical need for new school buildings and have taken steps in assisting the local dis tricts in providing for these needs. Summary This analysis of the practices in financing school building needs in the United States resulted in the follow ing findings: (1)
The average rate of limitation in states using statutory provisions is 10.86 per cent as com pared with 7 per cent in states with constitu tional provisions, and 6.2 per cent in states regulated by provisions of both.
(2)
The local school districts in Oklahoma are more seriously handicapped than the average school district in the union.
The rate of limitation
in Oklahoma is five per cent of the assessed valuation of taxable property.
The average rate
among states using statutory provisions was 2 .1 7 times greater than the rate in Oklahoma.
The
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average rate of the states regulated by pro visions of both the acts of the state legis lature and. state constitutions is 1.2 per cent greater.
The average rate in states with con
stitutional limitations is 1.4 times greater. (3)
In several of the states the rate of limitation can be increased to meet an emergency.
This is
more prevalent in states with statutory limita tions than in those using constitutional limita tions in regulating bonded indebtedness. (4)
The majority of the states use the assessed valu ation of property as a base for limiting bonded indebtedness.
The base used in Oklahoma for de
termining the amount of bonds issued imposes an additional handicap upon the local school district in providing school building needs. (5)
The practice of requiring only a majority of the vote cast for passage of bond issues appears to be rather popular.
However, several of the states
impose an additional handicap by requiring more than a majority of the vote cast. (6)
Fifteen states have embarked upon a program of aid to local school districts in meeting their capital outlay requirements.
The most practical
means of distributing aid is one based on the need and ability of the local school unit.
A formula
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can be worked out so that the calculation is equitable, objective, and impartial.
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CHAPTER III LEGAL LIMITATIONS AFFECTING A SCHOOL BUILDING PROGRAM IN OKLAHOMA The boards of education of the local school district in Oklahoma are laboring under a tremendous handicap in try ing to provide adequate school building facilities.
The
greatest obstacles are certain legal limitations imposed upon them by the state constitution and statutes passed by the state legislature. lows:
(1 )
These legal limitations are as fol
the limited bonded indebtedness the citizens of
a local school district can vote as a result of the five per cent limit on the assessed valuation of taxable property; (2)
the limited tax levy which can be voted for the con
struction of new buildings;
(3)
property exempt from tax
ation by the homestead exemption laws;
(4)
low assessment
ratios, i.e., assessed value compared to actual value; (5 )
unequal distribution of corporate wealth among the
districts. The Limit on the Amount of Bonded Indebtedness Which Can Be Voted by the Local School District' One of the greatest legal factors affecting the 39
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ability of the local school district in providing an adequate and modern school plant is the limit placed upon the amount of bonded indebtedness which can be voted by its citizens. It was pointed out in Chapter II of this study that the five per cent limit upon the amount of bonded indebted ness for which the board of education of the local school district can become obligated is considerably below the average of the other states in the union.
The writer is
unaware of any organized movement to get this limit raised equal to or above the average of the other states of the union. Section ^27 of the Oklahoma School Laws dealing with the limit upon the amount of bonded indebtedness for which the board of education can become indebted reads as follows: No county, city, town, township, school district, or other political corporation or subdivision of the state shall be allowed to become indebted, in any manner, or for any purpose, to an amount exceeding, in an3' year, the ineome and revenue provided for such year without the assent of three-fifths of the voters thereof, voting at an election, to be held for that purpose, nor in cases requiring such assent, shall any indebtedness be allowed to be incurred to an amount including existing indebtedness, in the aggregate ex ceeding five per centum of the valuation of the tax able property therein, to be ascertained from the last assessment for the state and county previous to the incurring of such indebtedness; provided, that any county, city, towvx or township, school district, or other political corporation, or subdivision, of the state incurring any indebtedness, requiring the assent of the voters as aforesaid, shall before or at the time of doing so, provide for the collection of an annual tax sufficient to pay the interest on such in debtedness as it falls due, and also to constitute a sinking fund for the payment of the principal there of, within twenty-five years from the time of contracting
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same. (Sec. 26, Article 10, Oklahoma State Consti tution. )The question to be considered here is:
What effect
does this limit have upon the ability of the local school district in providing school plant facilities? In determining the effect the five per cent limit has upon the ability of the local school districts in financ ing their building needs, it was necessary to compute the bonding capacity per child in average daily attendance. Thus, the ability was computed for each school district for the school year 1947-46.
The results of these tabula
tions are found in Table 6 which includes the data secured from 401 of the independent school districts of Oklahoma. This table also shows the gross bonding capacity per child in average daily attendance of the independent school dis tricts of Oklahoma. It was found that the median bonding capacity per child in average daily attendance among these Independent districts was only $129.00.
This means that at this rate a
city the size of Norman, which had an average daily attendance of 2292 during the school year 1947-48, could incur a gross bonded indebtedness of only $295,563. A city the size of Wilson with an average daily attendance of 537 could vote a maximum bonded indebtedness of only $69,274.
A city the size of McCurtain with an average
^School Laws of Oklahoma,
d
. 144.
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TABLE 8 THE GROSS BONDING CAPACITY OP INDEPENDENT SCHOOL DISTRICTS PER CHILD IN AVERAGE DAILY ATTENDANCE
Range in Bonding Capacity in Dol lars Per Child in Average Daily Attendance
Per
Number of Districts
Cent of Districts
Cumulative Percentage of Districts
0-49
36
3.0
9.0
50-99
30
22.4
31.4
100-149
106
26.3
57.7
150-199
4?
11.7
0 9 .4
200-249
39
9.6
79.3
250-299
27
6 .7
85.7
300-349
13
3.2
38.9
350-399
14
3.5
92.4
400-449
4
1 .0
93.4
450-499
6
1.7
95.1
500-549
0
1.7
9 6 .8
•7
97.5
$
550-599
•0
—>
500-649
0
.7
9 8 .2
55 0-699
2
•5
98.7
700-749
1
.2
9 8 .8
7'50-VQQ
3
•7
99.5
1
.2
99.8
1030
Total
401
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daily attendance of 235 could raise only $39,929 to finance a school building program.
This amount could be voted pro
vided the district does not already have a bonded indebted ness .
These brief figures are set forth in an attempt to
provide a better ’understanding of the effect of the five per cent limit upon the ability of some of the independent school districts to finance school building needs.
The question then arises:
What effect would it have
upon the ability of the school district to finance school building needs if the rate of limitation was raised to ten per cent or twice the present rate?
If this -were true, a
district the size of Norman could raise $591,336,.or approxi mately $600 ,000 , to finance their capital outlay requirements A school district the size of Wilson with an average daily attendance of 537 could vote a bonded indebtedness of $138,5^6, or approximately $140,000.
size of McCurtain could raise $79,858.
A school district the
Most school districts
which are above the median xyould be better able to provide for their school building needs than those below the median. A majority of those below the median would probably be unable to meet building requirements.
Additional Information re
garding need and ability of selected individual school dis tricts can be found in Chapter VI of this study. Table 8 also reveals that 57.7 per cent of the in dependent shcool districts can raise less than $150 per child in average daily attendance to finance new building construc
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44 tion and modernize their present facilities. Another important fact revealed by the figures in Table 8 is that nine per cent, or almost one-tenth of the independent school districts, can vote less than $50 per child in average daily attendance to meet their present cap ital outlay requirements.
An example of a school district
in this group is Fletcher, Oklahoma.
The assessed valuation
of taxable property in the Fletcher school district for the school year 1347-48 was $437,381 which means a gross bonding capacity of $1,583.
The average daily attendance for this
school year was 437.
Thus, the gross bonding capacity per
child in average daily attendance m s
only $35.30.
These data furnish sufficient evidence that the present rate of limitation is too low and has a serious effect upon the ability of the school districts in financing their capital outlay requirements.
Another conclusion is trmt
even though the limit was raised to ten per cent of taxable property only fifty per cent of the districts would be able to meet their school building needs. The schools have been divided into three groups for comparative purposes.
They are:
solidated districts ; (2)
(1)
the independent con
independent districts with an
average daily attendance of less than 500; (3 )
independent
school districts with an average daily attendance of over
500. Table 3 shows the gross bonding capacity per child in
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45
TABLE 9 THE GROSS BONDING CAPACITY PER CHILD IN AVERAGE DAILY ATTENDANCE OP THE INDEPENDENT CONSOLIDATED SCHOOL DISTRICTS Range In Bonding Capacity in Dol lars Per Child in Average Daily Attendance $
0-49
Number of Districts n> 1
Per Cent of Districts
Cumulative Percentage of Districts
6.25
6.25
50-99
16
14.41
20.56
100-149
31
27.93
48.59
150-199
15
13.52
6 2 .1 1
200-249
13
11.71
73.32
250-299
8
7.21
81.25
300-349
7
6 .3 1
87.31
350-399
2
1.85
89.14
400-449
2
1.70
90.94
450-499
4
3.50
94.54
500-549
2
1 .8 0
96.34
550-599
1
.90
97.24
6 0 0 -6 9 9
0
700-749
1
.90
98.14
750-799
2
1 .8 0
99.94
TOTAL
111
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TABLE 10 THE GROSS BONDING CAPACITY PER CHILD IN AVERAGE DAILY ATTENDANCE OP THE INDEPENDENT SCHOOL DISTRICTS WITH AN AVERAGE DAILY ATTENDANCE LESS THAN 500 Range in Bonding Capacity in Dol lars Per Child in Average Daily Attendance
Per
Cent
Cumulative Percentage of Districts
Number of Districts
Districts
0-49
17
13.29
1 3 .2 8
50-99
33
25.73
39.06
100-149
26
2 0 .3 1
59.37
150-199
17
1 3 .2 8
72.65
200-249
11
8.59
80.94
$
250-299
■17
5.47
86.41
300-349
0
4.55
9 1 .1 0
350-395
0
400-449
1
.80
91.90
450-499
4
3 .1 2
95.02
500-599
0
600-649
2
I .60
9 6 .6 2
6 5 0 -6 9 9
2
I .6 0
9 8 .2 2
700-749
0
750-799
1
.80
99.02
1
CO«
99.82
TOTAL
0
1030
9 1 .1 0
128
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47
TABLE 11 THE GROSS BONDING CAPACITY PER CHILD IN AVERAGE DAILY ATTENDANCE OP THE INDEPENDENT SCHOOL DISTRICTS WITH AN AVERAGE DAILY ATTENDANCE OVER 500
Number of Districts
Cent of Districts
0-49
12
12.76
1 2 .7 6
50-99
24
25.23
37.99
100-149
CO ro
Range in Bonding Capacity In Dol lars Per Child In Average Daily Attendance
40.42
78.41
150-199
8
8.51
86.92
200-249
6
6.39
93.31
300-349
2
2.13
99.70
$
Per
Cumulative Percentage of Districts
94
TOTAL
average daily attendance of the independent consolidated school districts.
Table 10 shows the gross bonding capacity
per child in average daily attendance of the independent school districts with an average daily attendance of less than 500.
The gross bonding capacity per child in average
daily attendance of the independent school districts with over 500 is shown in Table 11. It was found that the Independent consolidated dis tricts had the greatest median bonding capacity per child in average daily attendance for the school year 1947-48.
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48
Their median bonding capacity vras $1 5 6 .6 5 per child in average daily attendance as compared with $134.60 in the independent districts with less than 500 in average daily attendance, and $ll4.5o in the independent school districts with an average daily attendance greater than 5 0 0 . The information reveals that the median consolidated school district had $42.15 per child in average daily attend ance greater bonding capacity than did the independent school districts with an average daily attendance of over 500.
This means that a median consolidated district with
an average daily attendance of 1000 would be able to vote $42,500 more bonds than the median independent school dis trict of the same size.
This information indicates that
the larger school districts, are finding it more difficult to finance a school building program in Oklahoma. Inequalities in the Ability to Finance School Building Construction among the 'Independent School Districts of Oklahoma Several studies have been made regarding the in equalities in educational opportunities in Oklahoma.
One
1
of these was made in 1940 by Dr. John F. Bender,- Professor of School Administration, University of Oklahoma.
In this
study he pointed out some of the inequalities found among the school districts in Oklahoma and among the other states
•^•John P. Bender, Problems in Financing the Common Schools of Oklahoma (Oklahoma City: Bond Printing' Company,
m t ) ', -p. in.---
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49
in the nation as compared with Oklahoma.
He found that
wealth and children are not in equal proportions either among the counties of Oklahoma or among the states of the nation. In 1938 Cimarron County had an assessed valuation of $5*384 per child enumerated, while McCurtain County had only $420.
In this same year McCurtain County had 13.72 times as
many children as Cimarron County.
However, Cimarron County
had 12.92 times as much wealth per child as McCurtain County. During the 1945-46 school year Texas County had the highest assessed valuation. age daily attendance. only $8 6 5 .1
It was $9 ,0 9 0 per child in aver
McCurtain County had the lowest with
By comparing the highest and lowest county in
assessed valuation it can be seen that Texas County had 10.49 times as much wealth per child in average daily attendance as McCurtain County.
During this same year McCurtain County had
3.2 times as many children in average daily attendance as Texas County.
These figures are set forth in an attempt to
show that an inequality does exist among the local school dis tricts of Oklahoma to provide equal educational opportunities for their children. Additional evidence of the inequality in educational opportunities that exist In Oklahoma can be found in Table 8. It was found that the range varies considerably in the ability ~Tony D. Vaughan, "Educational Inequality in McIntosh County for the School Year 1945-46." Unpublished Master's thesis, Library, University of Oklahoma, 1947* p. 20.
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50 of the independent school districts of Oklahoma to vote a bonded indebtedness.
Figures used in tabulating Table 8
• revealed that during the 1947-48 school year Colcord, in Delaware County, had a gross bonding capacity of only $15.74 per child in average daily attendance.
During this
same year Capron, in Woods County, had a gross bonding capacity of $1,030.72 per child in average daily attendance. This is a ratio of 66 to 1.
The Board of Education of the
Capron School District could raise 66 times as much money per child by issuing bonds as could the Board of Education of the Colcord School District. It was found that 11.1 per cent of the independent school districts have a gross bonding capacity of $300 or more per child in average daily attendance, while nine per cent can vote less than $50. The same tax base of assessed valuation of taxable property is used by the local school district for providing current expenditures and capital outlay requirements.
There
fore, the same inequalities are bound to exist in the ability of the school district to provide an adequate modern school building as to provide equal current expenditures. Members of the State Legislature each session pro vide aid to partially equalize the educational opportunities between the poorer and the wealthier districts of Oklahoma. During the fiscal year 1947-48 Oklahoma paid out $16,212,145 to equalize educational opportunities.
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51 During the 1945-46 school year there were four types of aid provided by the state of Oklahoma, which are: equalisation aid: (4)
beverage tax.
(2)
basic aid;
(3)
(1)
transfer fee;
The percentage of total operating cost
which came from these sources ranged from 3l per cent in McCurtain County to 5 per cent in Texas County.
This infor
mation furnishes additional evidence of the effort of the Oklahoma Legislature to equalize in as much as possible ed ucational opportunities on a current expenditure basis. However, there has been no effort on the part of the State Legislature to appropriate money to equalize the abil ity of the local districts in providing an adequate physical plant.
It appears that the members have failed to recognize
the inadequacies of the present system of providing school plant facilities.
At the same time the school people of
Oklahoma have been vitally Interested in obtaining more money for teachers salaries and other current expenditure Items. Five Mill Tax Levy As a Means of Financing Capital Outlay
The citizens in a local school district of Oklahoma are permitted to supplement their bond issue for capital outlay purposes by a five mill tax levy.
The revenue derived
from this source can be accumulated in a building fund over a period of years.
Section 407 of the Oklahoma School Law,
which deals with the tax increase for erecting public
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52 buildings, reads as follows ;-*■ For the purpose of erecting public buildings in counties, cities, or school districts, the rate of taxation herein limited, may be increased, when the rate of such Increase and the purpose for which it is intended shall have been submitted to a vote of the people, and a majority of the qualified voters of such county, city or public district, voting at such election, shall vote therefore; Provided, that such increase shall not exceed five mills on the dollar of the assessed value of the taxable property in such county, city or school district. (Article 10, Section 1, Oklahoma Constitution.)
Section 408 sets forth the purposes of the building 2 fund levy. It reads as follows: The words "erecting public buildings," used in relation to each other in Section 10, Article 10 of the Oklahoma Constitution, are hereby defined to mean and include the erection of additions to pub lic buildings previously constructed, and replacing parts or repairing such buildings. Said term and words as herein defined are to be so considered and construed in connection with the levy, assessment and taxation in counties, cities, or school districts in the State of Oklahoma (68-28lb) This section has been interpreted not to include the repairs of buildings.
This interpretation was rendered 3 October 6, 1945, which was as follows: "An excess tax levy for repairs on buildings Is unquthorized.
Money col
lected for such must remain in the hands of the school dis trict treasurer until the Legislature may provide for the disposition thereof."
^Oklahoma School Laws, 19^9* p. 126. 2Ibid., pp. 127-128. 3Ibid., p. 128.
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53 •The information contained in Table 12 was obtained by computing the amount of money which could be raised by a five mill tax levy from the assessed taxable property in each in dependent school district during the 19 ^7 -^ 8 school 3'ear. This amount was divided by the number of children in average daily attendance for the same year.
This gives the amount
which could be raised per child, per year by a five mill building levy.
The districts were then grouped in Table 12
according to a $5 interval per child in average daily attend ance. It 'was found that the ability varied in accordance with the districts1 ability to vote bonded indebtedness. The median amount vfhich can be raised by a five mill tax levy per year by the independent school districts was $1 2 .9 0 per child in average daily attendance.
This means that a
school district the size of Norman with an average daily attendance of 2292 could raise $25,966 per year to be placed in a building fund.
Over a period of five years the Board
of Education in Norman would thus be able to accumulate $1 ^7 ,8 3 0 in this fund. Another example would be a school district the size of Wilson with an average daily attendance of 537. raise only $6 ,9 2 7 per year.
It could
Over a period of five years the
Board of Education of the Wilson School District could accum ulate $3 ^ ,6 3 5 in the building fund. These brief facts indicate that by careful planning
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54
TABLE 12 THE AMOUNT WHICH COULD BE RAISED BY THE FIVE MILL BUILDING LEVY
Range in Amount in Dollars Which Could be Raised by Five Mill Building Levy
Per
Number of Districts
Cent of Districts
Cumulative Percentage of Districts
0-4.99
36
9
9
5.00-9.99
90
22.4
31.4
10.00-14.99
106
26.3
57.7
15.00-19.99
47
11.7
69.4
20.00-24.99
39
9.6
79.3
25.00-29.99
27
6 .7
85.7
30.00-34.99
13
3.2
88.9
35.00-39.99
14
3.5
92.4
40.00-44.99
4
1 .0
93.4
45.00-49.99
5
1.7
95.1
50.00-54.99
c
1.7
9 8 .8
55.00-59.99
3
*7
97.5
So.0 0 -6 4 .9 9
3
.7
9 6 .2
6 5 .OO-6 9 .9 9
2
.5
98.7
70.00-74.99
1
.2
98.9
75.00-79.99
3
r7’ *1
99.6
1
.2
99.7
$
1 0 3 .0 0
TOTAL
4oi
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the school district is able to supplement a school building program considerably by voting a five mill building levy each year, but even so, the amount thus raised would be in adequate in many, if not most, districts. Homestead Exemptions Many of the school districts in Oklahoma have their ability to provide adequate school building facilities re duced considerably by homestead exemption.
This statement
is proved by the information in Table 13 which was obtained by computing the per cent homestead exemption was of the gross assessed valuation of real property for each independ ent school district.
The results are grouped in Table 13
according to the range in per cent homestead exemption is of the gross real property.
This table also shows the per cent
homestead exemption is of the gross valuation of real prop erty in 371 of the independent school districts of Oklahoma.
It was found that 5*68 per cent of these school dis tricts are unable to use fifty per cent of their real estate property for computing bonded indebtedness as a result of the Oklahoma Homestead Exemption Law.
Another interesting find
ing was that 5 8 .1 per cent of the independent school district have over twenty-five per cent of the gross real property exempt from taxation as a result of the Homestead Exemption Law.
This means that over half of the local school districts
have at least one-fourth of their real estate property exempt from taxation.
The assessed valuation of this property
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56
TABLE 13 PER CENT HOMESTEAD EXEMPTION IS OP THE GROSS VALUATION OP REAL PROPERTY Range in Per Cent Homestead Exemp tion is of Gross Real Property
Per
Number of Districts
Cent of Districts
Cumulative Percentage of Districts
0-4.99
5
1.35
1 0 0 .5 0
5.00-9.39
20
5.39
93.70
10.00-14.99
35
9.44
93.31
15.00-19.99
44
11.87
8 3 .8 7
20.00-24.99
59
15.90
7 2 .0 0
25.00-29.99
54
14.56
5 6 .1 0
3 0 .0 0 -3 4 .9 9
52
14.02
41.54
35.00-39.99
47
12.67
27.52
40.00-44.99
21
5.66
14.85
45.00-49.99
13
3.51
9.19
50.00-54.99
9
2.42
5.68
55.00-59.99
5
1.35
3 .2 6
6 0 .0 0 -64.9 9
5
1.35
1.91
6 5 .0 0 -6 9 .9 9
1
.2 8
.56
70.00-74.99
1
.2 8
.2 8
S
TOTAL
371
cannot be used as a base for issuing bonds.
In many instances
the local school district would be able to increase its bonded
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indebtedness by one-fourth or more by using the property which is exempt from taxation.
A previous study"*- indicated
that the poorer counties tend to have a higher percentage of homestead exemption than the wealthier counties.
The per
centage the homestead exemption is of the total valuation of McCurtain County is 2.8 times greater than the amount exempt in Texas County. The effect of homestead exemption upon the ability of the local school districts to finance school building needs can be better understood by taking the School District of Moore in Cleveland County as an example.
This district
had 2 ^ .6 5 per cent of its real property exempt from taxation during the school year 19-47-48 or almost the median of the independent school districts included in Table 13, The amount of homestead exemption was $379*015.
By
taking five per cent of this amount it is found that they could have voted an additional bonded indebtedness of $1 8 ,9 5 0 as an increase to their present bonding capacity of $15 2 ,1 1 2 . Thus, their total bonding capacity would have been $1 7 1 ,0 6 2 , or -12.4 per cent greater. During this same year the Durant School District had 3 9 *5 3 per cent of its real property exempt from taxation by
the Oklahoma Homestead Law. district was $1,099*286.
The homestead exemption in this
If this property could be used as
■*"Tony D. Vaughan, op. cit., p. 24.
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58 a base for bonded indebtedness the bonding capacity of the Durant School District could be increased $5^,96^, or 28.1 per cent. These facts indicate to some extent the effect of homestead exemption upon the ability of the local school district in providing adequate facilities. Unequal Distribution of Corporate Wealth The unequal distribution of public service wealth causes hardships on the districts which have a small amount of it.
Some system whereby taxes from public service wealth
would be distributed on a per capita basis would probably prove more satisfactory.
Studies reveal some of the in
equalities brought about by our present system of taxing public service wealth. Daily" computed the corporate wealth per child in average daily attendance for every district in the state. He showed the condition in every county by a comparison of the corporate wealth in the ten richest and ten poorest dis tricts.
He summarized his conclusions in the following
words: (1)
that the corporate wealth is located for the most part in districts that are already wealthy.
(2)
that because of this circumstance corporate wealth is one important cause of the inequalities among
Charles P. Daily, "Corporate Wealth in Oklahoma as a Basis of Common School Support." Unpublished Doctor’s Dissertation, Library, University of Oklahoma, p. 1 5 6 .
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SOnOOl d
(3 )
1 0 Utw
d w X c tilO lH c L .
that corporate wealth increases rather than diminishes the inequalities among the inde pendent school districts of the state. More than 27 per cent of the districts had nocor
porate wealth on which to levy taxes for the supportof school in 19 33 -3 4 . Daring the school year 1945-46, Texas, the wealthiest County, had 42,847.15 of corporate wealth per child in aver age daily attendance while McCurtain, the poorest County, had only 4217.41. 1
This means that every child in average daily
attendance in Texas County had almost thirteen times as much corporate wealth to be taxed for his education as did a child in McCurtain County. Table 14 shows the per cent that corporate wealth is of the assessed valuation.
It was found that 16.95 per cent
of the independent districts have less than twenty per cent of their net assessed valuation composed of corporate -wealth. At the same time 20.14 per cent of the districts had more than 50 per cent of their net assessed valuation composed of corporate property.
This definitely indicates the unequal
distribution of corporate wealth. Many children are denied the privilege of attending school in a modern plant because of this unequal distribution of corporate wealth.
'‘'Tony D. Vaughan, op. cit., p. 24.
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60
TABLE 14 PER CENT CORPORATE WEALTH IS OF NET ASSESSED VALUATION Range in Per Cent Corporate Wealth is of Net Assessed Valuation
Per
Number of Districts
Cent of Districts
Cumulative Percentage of Districts 1 0 0 .1
0-4.99
14
3.29
5.00-9.99
15
3.52
96.90
10.00-14.99
44
10.33
93.38
15.00-19.99
55
12.91
83.05
20.00-24.99
48
11.27
70.14
25.00-29.99
50
11.74
5 8 .8 7
30.00-34.99
40
9.39
47.13
35.00-39.99
31
7 .2 8
37.74
40.00-44.99
23
5.39
30.46
45.00-49.99
21
4.93
25.07
50.00-54.99
18
4.22
20.14
55.00-59.99
20
4.67
15.92
60.00-64.99
15
3.52
11.25
6 5 .0 0 -6 9 .9 9
19
4.46
7.73
70.00-74.99
4
.94
3.27
75.00-79.99
3
.7 0
2.33
8 0 .0 0 -84.99
5
1.4o
1.63
8 5 .0 0 -8 9 .9 9
0
90.00-94.99
0
95.00-100
1
.2 3
.23
$
TOTAL
422
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6l
Low Assessment Ratios The amount of bonded indebtedness which can be voted by the local districts is based upon the assessed value of taxable property.
Therefore, the rate of the assessment of
property plays an important role in the ability of the local school district to finance school building needs.
If the
ratio of assessed value of property is low compared to actual value then the ability of the local school district is re duced proportionately. 1 In a study of the assessment of real estate property for ad valorem tax purposes in Oklahoma it was found that the average rate of assessment had decreased from 54.50 per cent during 1936 to 39.34 in 1946. 15.06 per cent.
This would be a decrease of
This decrease Is mostly a result of the in
creased sales value of real estate property immediately fol lowing the war.
The sales value has increased even more
since the date of this study. In a school survey^ it was found that in 1946-4-7 thirty-two counties assessed themselves at a rate above fifty per cent.
During this same year forty-five assessed
themselves at a rate less than fifty per cent.
In 194-7-48
forty counties assessed themselves above the fifty per cent ^•Jack W. Strain, "The Assessment of Real Estate for Ad Valorem Tax Purposes in Oklahoma." Unpublished Master’s thesis, Library, University of Oklahoma, 1947, p. 111. ^"The Report of the Survey of the Public Schools of Frederick, Oklahoma," Bureau of Education Research, College of Education, University of Oklahoma, 1947, p. 102.
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rate and thirty-seven below.
Therefore, many school dis
tricts could raise their bonding capacity over 100 per cent providing the assessed ratios were raised to equal rises in sales value of property. The actual effect low assessments have upon the ability of the local school district to finance school con struction can be illustrated by taking an actual case.
Table
15 reveals that Cleveland County had an assessment ratio of 49.508 during the 1947-48 school year.
Then a city the size
of Norman with a bonding capacity of $295#868 could increase it to approximately $591#338 providing the assessed value of taxable property equaled actual sales value in Cleveland County.
Thus, the low assessment hinders the school dis
tricts of Cleveland County in supporting an adequate build ing program. The independent school districts in some counties are more seriously handicapped than in other counties be cause of assessment ratios.
It was found in Table 15 that
assessment ratios among the counties range from 42.308 per cent in Jackson County to 64.574 per cent in Cimarron County. This would be a difference of 22.226 per cent.
These brief
facts indicate the seriousness of the effect of low assess ment ratios upon the ability of an independent school dis trict to provide building facilities.
The effect depends
upon the county in which the district is located.
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TABLE 15 PERCENTAGE NET REAL AMD PERSONAL PROPERTY ASSESSED VALUATION AS COMPARED TO ACTUAL VALUE FOR SCHOOL YEAR 194-7-48*
County
Per Cent Assessed Valution is of Actual Value
County
Per Cent Assessed Valution is of Actual Value
Adair
50.579
Dewey
48.509
Alfalfa
47.521
Ellis
57.293
Atoka
53.521
C-arfield
5 0 .9 6 0
Beaver
53.753
Garvin
59.025
Beckham
48.586
Grady
4 7 .0 9 0
Blaine
55.503
Grant
45.299
Bryan
46.559
Greer
45.416
Caddo
50.523
Harmon
44.729
Canadian
43.632
Harper
48.025
Carter
51.887
Haskell
53.185
Cherokee
54.937
Hughes
51.488
Choctaw
52.574
Jackson
42.308
Cimarron
64.574
Jefferson
48.610
Cleveland
49.508
Johnston
54.400
Coal
46.632
Say
4 7 .6 2 9
Cotton
45.269
Kingfisher
53.814
Craig
54.121
Kiowa
46.890
Creek
53.186
Latimer
56.305
Custer
42.923
LeFlore
52.379
Delaware
55.300
Lincoln
51.760
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TABLE 15--Continued
Per Cent Assessed Valution is of Actual Value
County
County
Per Cent Assessed Valution is of Actual Value
Logan
51.884
Payne
55.935
Love
53.061
Pittsburg
48.724
Major
44.711
Pontotoc
5 6 .5 9 4
Marshall
51.597
Pottawatomie
46.256
Mayes
48.428
Pushmataha
6 0 .9 9 1
Murray
49.415
Roger Mills
5 1 .1 0 8
Muskogee
55.835
Rogers
55.150
McClain
45.336
Seminole
51.392
McCurtain
52.537
Sequoyah
44.984
McIntosh
5 2 .6 3 6
Stephens
53.131
Noble
60.395
Texas
54.564
Nowata
58.392
Tillman
43.733
Okfuskee
50.677
Tulsa
54.586
Oklahoma
49.886
Wagoner
52.574
Okmulgee
58.354
Washita
43.059
Osage
55.696
Woods
46.004
Ottawa
56.191
Woodward
54.834
Pawnee
52.377 •^Oklahoma Tax Commission Reports for 1947-48.
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Summary
The five most important legal factors which affect the local school district in Oklahoma in financing an ade quate building program are: ness; (4)
(2)
(1)
limit on tax levy;
low assessment ratios;
limit on bonded indebted (3)
(5)
homestead exemptions;
unequal distribution of
corporate wealth among the local school districts.
Data in
this chapter give sufficient evidence to prove the following facts: (1)
The present limit of five per cent of the assessed valuation has a serious effect upon the ability of the local districts to finance their capital outlay.
(2) The larger school districts are finding it more difficult than the smaller school districts to finance a school building program in Oklahoma. (3)
A school district is able to supplement a school building program considerably by voting a five mill building levy each year.
(4)
Over one-half of the local school districts have at least one-fourth of their real estate property exempt from taxation by the homestead exemption law.
(5)
Sixteen and ninety-five hundreds per cent of the independent districts have less than' 20 per cent of the net assessed valuation composed of corporate wealth.
At the same time 20.14 per cent of the
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66 districts had more than 50 per cent of their net assessed valuation composed of corporate property. This unequal distribution denies many children from attending school in a modern plant. (6)
Low rates of assessment have a serious effect upon the ability of the independent school districts to provide building facilities.
However, the serious
ness depends upon the county in which the district is located
in that some have low rates and others
have relatively high rates. (7)
The districts in greatest need of money to finance their capital outlay requirements tend to have a higher percentage of bonded indebtedness in propor tion to their bonding capacity.
(8)
The citizens have a good attitude toward meeting the school building needs among the independent school districts of Oklahoma.
The superintendents
reported 6 7 .3 5 per cent of the local citizens would be willing to provide for school building needs if the limitations were removed.
However, 20.66 per
cent, did not attempt to indicate whether the citi zens would be unwilling to provide for these needs.
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CHAPTER IV
OTHER FACTORS AFFECTING THE SCHOOL BUILDING PROGRAM IN OKLAHOMA In recent years the school building program in Okla homa has been affected by several other factors. the more important of these factors are: ing program during the war; war babies;
(3)
(2)
the movement to bring about universal edu (4)
other demands upon capital outlay;
being spent on repair of buildings; lation;
(8)
limited build
increased enrollment due to
cation through the twelfth grade; (5)
(1)
Some of
(7)
enriched curricula; (6)
small amount
mobility of popu
increase in cost of building materials and
labor. The major portion of the data used in this chapter were obtained through a questionnaire which was sent to the superintendent of schools of each independent school district. It was sent out under the direction of Dr. Oliver Hodge, State Superintendent of Public Instruction.
Replies were
received from 242 of the 441 districts, or from 5^ per cent of the total number of independent school districts in Okla homa.
This information seems sufficient to give the condi
tions as they exist among the independent school districts of 67
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63 the state.
TABLE 16 NEW BUILD BIG CONSTRUCTION DURING THE PAST DECADE AMONG THE 244 INDEPENDENT SCHOOL DISTRICTS REPORTING
Year of Construction
Total Cost of Construction of Districts Reporting $
Per Cent Cost of Each Year is of Total Cost of Construction
Cumiilative Percentage
186,000
1 .7 5
1941
223,000
2 .0 9
3 .8 4
1942
210,190
1 .9 8
5 .8 2
1943
126,449
1 .1 9
7 .0 1
1940
7 .0 1
1944 1945
141,967
1 .3 3
8 .3 4
1946
471.260
4 .4 3
1 2 .7 7
1947
432,396
4 .2 6
1 6 .8 3
1948
3, 918,771
3 6 .8 5
5 3 .6 8
1949
4 , 237,836
3 9 .8 4
9 3 .5 2
687,617
6 .4 6
6 .4 6
Yr. not given
$ 1 0 ,6 3 5 ,4 8 6
TOTAL YEARLY AVERAGE
9 9 .9 8
1 ,0 6 3 ,5 4 8 .6 0
Limited Building Program During the War There has been a gradual decrease for the past thirty years in the amount of the school dollar being spent for
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construction.
A recent survey" revealed that during the
school year 1919-20 about 19 cents out of every school dol lar was spent for new buildings.
This amount had decreased
until during the school year 1939-40 through 1945-46 only five cents out of every school dollar was spent for this purpose.
This indicated that only about one-fourth as much
money is being spent today for new buildings as there was during the school year 1919-20.
This same survey revealed
a decrease in the per cent of the total claims being spent for capital outlay purposes.
In the decade from 1909-10
through 1918-19* lo.l per cent of total claims were for capital outlay.
During the decade from 1919-20 through
1928-29, the amount spent for capital outlay was 19.1 per cent of the total claims.
The amount spent on capital out
lay decreased until only 9.1 per cent of the total claims were used for this purpose from 1929-30 to 1938-39*
For the
next seven years from 1939-40 through 194-5-46 only 4.9 per cent was spent for school plant construction.
This decrease
has undoubtedly affected the school building conditions in Oklahoma. Probably the greatest factor which has affected the building program in Oklahoma was the limited amount of money spent for new construction during World War II.
The amount
•^National Education Association Research Bulletin, "School Housing Need in City-School' Systems, 1947-48," 26:4, p. 16, December, 1948.
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70 TABLE 1? TYPES OP BUILDINGS, COST AND PER CENT 0? TOTAL COST FOR PAST TEN YEARS (1939 - 1949)
Type of Building
Number of Rooms
Cost
Per Cent of Total
6 8 8 ,8 8 0
6.48
3
155,000
1.46
14
8 0 ,0 0 0
.75
High School
125
2,680,864
25.20
Junior High
74
512,900
4.81
Vocational Agriculture
36
164,000
1 .5 0
Shop
44
202,000
1.98
314
4,103,493
3 8 .5 8
Band and Shop
2
3 ,0 0 0
.04
Band
6
4 7 ,5 0 0
.44
Gymnasium and Shop
7
9 6 ,0 0 0
.90
11
31,995
.30
Home Economic
7
4 ,9 0 0
.04
Football Stadium
2
9 5 ,0 0 0
.90
Garage
5
5 2 ,9 2 0
.50
1 ,7 0 7 ,0 3 4
16.05
$1 0 ,6 3 5 ,4 8 6
99.93
Gymnasium Gymnasium and Auditorium Vocational Agriculture and Stadium
Elementary
Lunch Room
19
Type of Buildings not Given TOTAL
669
$
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of money which was spent each year for new construction by the independent school districts of Oklahoma is shovm in Table 16.
Information in this table reveals that only 8.34
per cent of all new school construction for the past ten years was built during the war.
It is noteworthy that no
construction was undertaken by these districts during 1944. The total expenditure for new construction among these districts was only $864,6 0 6 from 1940 to 1945* would be an average yearly expenditure of $172,921.
This The
enrollment of these districts during the 1947-48 school year was 195 ,3 8 6 . This would be an average expenditure of only $ .8 8 per pupil enrolled for 1947-48.
During this ten year period, 1939-1949* only $10,635,486 was spent for new buildings.
This is only an
average expenditure of $1,063,548.00 per year.
The average
expenditure per child enrolled, using the 1947-48 enrollment, would be $5.04 per child.
This means that $162.00 was spent
on an average classroom of 30 pupils. At this rate only $3,340 would be spent for the average classroom in twenty years. The average expenditure for this period is $4.16 more per child enrolled than during the war. There has been a sharp increase in the expenditure for new buildings since 1945.
This increase is indicated by the figures in Table 16
which show that 3 6 .8 5 per cent of all construction since 1940 was done during 1948.
Even a larger per cent of money
was spent for new construction in 1949.
In 1949 the amount
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spent for new buildings was 39*84 per cent of the total amount for this period. It is apparent that many of the boards of education of the independent school districts of Oklahoma are exerting maximum effort to overcome the damages done as a result of the lag In school building construction during the war.
In
addition to making up this deficiency, they are trying to provide housing for the increased enrollment due to war babies. The purposes of the capital outlay expenditures should be given brief consideration since it does have a bearing on the total problem.
As indicated In Table 17 the largest ex
penditure was for elementary buildings. During this period $4,103,483 was spent for elementary buildings by the independ ent school districts reporting.
This amount was 3 8 .5 8 per
cent of the cost of all construction during this period. The second largest expenditure was for senior high school buildings. New senior high school construction was about one-fourth, or 2 5 .2 0 per cent, of the total expenditure. Therefore, 6 8 .7 8 per cent of the amount spent during the per iod was for new classrooms. It is noteworthy that 6.84 per cent of the total expenditure was for gymnasiums.
Also, 1.46 per cent of the
total was spent on a combination of gymnasiums and auditori ums.
Therefore, approximately 8.34 per cent was spent for
gymnasiums or for providing recreational facilities.
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73 Increase in Birth Rate The demand for additional school facilities has be come more urgent because of the increase in the birth rate during the late thirties and early war years.
According to
Hayes, 1 Assistant Professor of Education, University of Cali fornia, the birth rate increased from 1 6 .6 births per thousand in 1933 to 1 7 .6 in 1940 and to 2 1 .5 during its war time peak. Hayes states also that according to the census bureau the baby boom would be over by 1948.
These facts indicate to
some extent the amount of money needed by the local boards of education to meet the demand for new housing. The effect the increase in birth rate has upon the building program in Oklahoma can be obtained by studying the figures in Table 18.
The figures used in this table were
taken from a joint study made by the Bureau of Business Re search of the University of Oklahoma and the Joint Legislative Council.
They predicted the enrollment in the public schools
of Oklahoma from the school years 1948-49 through 1958-59. The figures in this table indicate the peak enrollment will occur in the schools of Oklahoma during the school year 19 56 -5 7 .
The predicted increase in enrollment for this year
was 55,479, or 12.33 per cent greater, than the enrollment for the school year 1947-48.
If an additional classroom Is
required for every 30 pupils it would require 1849 additional 1Will Hayes, "population Mobility and School Con struction," Nation's Schools, 41:1, pp. 42-43, January, 1948.
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74 TABLE 18 TOTAL ESTIMATED ENROLLMENT IN OKLAHOMA SCHOOLS PROM THE SCHOOL YEAR 1948-49 TO THE SCHOOL YEAR 1958-59 INCLUSIVE
Total Enrollment
Year
Per Cent of Increase over School Year 1948-49
1948-49
538902*
1949-50
554542
2.72
1950-51
563034
4.48
1951-52
566729
5 .1 6
1952-53
581721
7.94
1953-54
595632
10.53
1954-55
599267
11.20
1955-56
601811
11.67
1956-57
605377
12.33
1957-58
604487
12.17
1 9 5 8 -5 9
605012
12.27
These figures were taken from a joint study made by the Bureau of Business Resear-ch of the University of Oklahoma and The Joint Legislature Council in 1949. classrooms by 1956-57 to house these pupils.
Most authorities
agree that it will take at least $10,000 for the construction of a modern classroom.
Thus, it would take approximately
-$18,490,000 to meet the need caused by the increase in en rollment . The effect of the increase in the birth rate is being
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75 felt by the school people in most districts in Oklahoma. This is indicated by the amount of money being spent to pro vide elementary classrooms.
The figures in Table 17 reveal
that 3 8 .5 8 per cent of the money spent for new construction in recent years, was for elementary classrooms.
This would
be over one-third of the total amount spent for all types of buildings during this period. These brief facts indicate the effect the increased birth rate has upon the school building program as it exists in Oklahoma.
It also throws some light on the problems con
fronting the school people of the state. Universal Education Through the Twelfth Grade Since World War I there has been a trend toward universal secondary education throughout the United States. This trend has caused an overcrowded condition In many schools and has brought about a greater need for new school building facilities. Table 19 shows how the high school average daily attendance in Oklahoma compares with the total average daily attendance.
There has been a definite increase in the high
school average daily attendance in Oklahoma from the school year 1920-21 to the school year 1940-41.
The average daily
attendance of high school students in Oklahoma during the school year 1920-21 was 41,160.
Twenty years later this had
increased to 114,322 during the 1940-41 school year.
This
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would be an increase of 277.75 per cent.
This means that
about 2.77 times more students were attending high school during the 1940-41 school year than were attending during the 1920-21 school year. TABLE 19 TREND OP HIGH SCHOOL AND TOTAL AVERAGE DAILY ATTENDANCE IN OKLAHOMA FOR A TWENTY-FIVE YEAR PERIOD
School Year
High School Average Daily Attendance
Total Average Daily Attendance
Per Cent High School Average Daily Attendance is of the Total
1920-21
4ll60*
390596*
10.54
1925-26
71041*
444505*
15.82
1930-31 1935-36 1940-41
9 0 323 *
492864*
18.32
106435* 114322* 82432**
497974*
21.37 24.65 21.57
1 9 4 5 .4 6
463763* 391337**
^Eighteenth Biennial Report of the Superintendent of Public Instruction of the State of Oklahoma. Twenty-first Biennial Report of Superintendent of Public Instruction of' the State of Oklahoma. This table also reveals that only 10.5-4 per cent of the total pupils attending school during 1920-21 were high school students.
The number of high school students had in
creased until during the 1940-41 school year the percentage of students was 24.44 per cent of the total number of students attending school. years 1920-25.
The greatest increase came between the
Only 10.54 per cent of the total average
daily attendance In 1920 were high school students compared
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1—.'*
7 with 15.98 per cent in 1925.
/
These figures indicate that
the effort to bring about universal secondary education in Oklahoma has been fairly successful. High school classes generally require more expensive equipment to carry on classroom instruction than do classes in the elementary schools,
A recent study1 found that the
cost per pupil for the elementary school building was $7 5 8 * while the cost for senior high school building was $828 per pupil and $975 pe? pupil for junior high schools.
According
to the author, the only plausible reason for the junior high school's being higher was that in most cases a complete new plant was being constructed.
These figures give a fairly
accurate indication of building cost among the cities of the United States as of December, 19^8.
According to these
figures it would require $7 0 .0 0 more per pupil to construct a high school building than an elementary building.
Thus,
a classroom of 30 high school students would cost $2 ,1 0 0 .0 0 more than an elementary room of the same size. These figures indicate that the increased cost brought about by universal secondary education has affected the school building program in Oklahoma considerably. Increased Curricular Offerings Each year a large number of youths leave school
N a tional Education Association Research Bulletin, December,~T9^8, 26:4," p. 16., op cit., p.TgSI
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78 because the curricular offerings do not meet their needs. The large number of the secondary schools in Oklahoma offer only one curriculum, and that is the one designed to meet the needs of those students planning to enter college.
A
large percentage of the youth in Oklahoma will never attend college and have no desire to pursue a course leading to college entrance.
A diversity of curricular offerings to
meet the needs of all the students would require a consider able amount of money. However, school administrators and teachers are laboring under a strenuous handicap of trying to modernize their curricula to meet the needs of all the students.
As
previously pointed out in this chapter, the secondary en rollment has increased over 200 per cent since 1920.
This
lias made it difficult for the school people to provide a program to meet the diversity of interests and abilities of all these students with very limited facilities. However, as mentioned above, the greatest obstacle in providing such a program is a lack of financial support. It takes a considerable sum of money to provide shops, voca tional buildings, home economics cottages, agriculture build ings, and other buildings of this type.
Also additional sums
of money are required to equip these buildings properly. Additional Demands Upon Bonded Indebtedness The building program in Oklahoma has been curbed
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79 because a large amount of the money obtained by issuing bonds is being spent for other purposes. demands upon bonded indebtedness are: ings; (5)
(2)
transportation;
(3)
Some of the other
(1)
repair of build
equipment;
(4)
sites;
and temporary housing. TABLE 20 OTHER PURPOSES FOR WHICH BONDS HAVE BEEN VOTED IN THE PAST EIGHT YEARS— 19^1-19^9
Purposes for Which Bonds Were Voted
Number of Districts Involved
Amount Spent
Per Cent of Total
Repair of Buildings
51
$ 2,181,456
64.41
Transportation
91
684,064
20.20
Equipment
13
331,395
9.79
Sites
'-N
85,500
2.52
Temporary Housing
1
104,297
3 .0 8
162
£ 3,386,712 O
100.00
TOTAL
During the past eight years these demands have required a considerable amount of the bonding capacity of the local school districts which should be used for the construc tion of new buildings.
During the past eight years the citi
zens of the independent school districts voted $3,386,712 for purposes other than new buildings.
During this same period
these districts spent $1 0 ,6 3 5 ,^ 8 6 for the construction of new
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80 buildings.
These figures indicate that about one-third as
much was spent for other purposes as for the construction of buildings. The greatest demand was for the repair of buildings. The bonds issued for the repair of buildings was 64.41 per cent of the total amount of bonded indebtedness used for purposes other than new buildings.
The repair of buildings
should be provided for by current expenditures. During recent years increased teachers salaries, have required a greater percentage of the budget for current expenditure. This has curtailed the amount which should be spent on re pair and upkeep of buildings.
The local boards of education
have been forced to resort to bond issues to maintain their buildings in good repair. The second greatest demand upon bonded indebtedness was for transportation.
Ninety-one of the 262 independent
school districts issued bonds during the past eight years to provide transportation equipment.
This is 34 per cent of
all the districts reporting, or about one district out of three, which have issued bonds to purchase shcool buses. The amount of bonds issued for transportation equipment com posed 2 0 .2 0
per cent of the total bond money spentfor pur
poses other than new buildings. The third highest expenditure in this group was for new equipment.
As indicated in Table 20, 9 .7 9 per cent of
the total cost for purposes other than new buildings was
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81 spent for new equipment.
Sites and temporary housing com
prised 5 .6 0 per cent or the remaining amount spent for other purposes. These facts indicate a malpractice of some districts to use bonded indebtedness as a means of providing for items which should come -under current expenditures. This practice should be avoided since the base for capital outlay purposes depends solely upon local support.
As mentioned in a pre
vious chapter the state is providing assistance to the local districts only in financing current expenditures. Amount Spent on Repair of Buildings In recent years the superintendents and boards of education have been compelled to increase some items of the school budget.
One of the most important of these items is
teachers' salaries.
In many instances the boards of educa
tion are forced to pay above state schedule in order to hire well trained and qualified teachers.
This has necessitated
a reduction in other items such as the amount spent on the maintenance of the school plant. In a study made, several years ago, of the budgetary distribution of expenditures in thirty small southern t o m s it was disclosed that 3»7 per cent of the current expendi tures was used for maintenance of the plant.
Another study
was made in 19^-1-^2 by the United States Office of Education of the proportion of expenditures for the six budgetary items of current expense in eighty cities of the United States.
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These cities ranged between 2,500 and 10,000 in population, These figures are probably applicable to most of the independ ent school districts of Oklahoma.
They spend an average of
4.1 per cent for maintenance of the school plant. The amount spent for maintenance of the school plant during the 1947-48 school year among the 407 independent school districts as compared with total claims is shovjn in Table 21.
The information in this table was obtained by
dividing the total claims into the amount spent on mainten ance of the school plant.
The budget used by the independent
school districts in Oklahoma contain two items regarding the maintenance of the school plants.
These two items are the
upkeep of the real properties and maintenanve of equipment. These two items were added in order to obtain the cost of maintenance of the school plant for these districts.
After
the per cent was obtained for each independent school dis trict they were grouped by one per cent intervals.
Then the
per cent of districts within each group -were calculated. Among the 407 independent school districts used in this study 31*45 per cent spent less than two per cent for the maintenance of the school plant.
Also, 50.12 per cent of
the districts spent less than three per cent of their money for maintenance during the 1947-48 school year.
This means
one-half of the independent school districts in Oklahoma spent 1.1 per cent less than did the average of the districts included in the study made by the United States Office of
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83 TABLE 21 THE AMOUNT SPENT ON MAINTENANCE OP PLANT COMPARED WITH TOTAL EXPENDITURE FOR SCHOOL YEAR 1947-48
Cumulative Per Cent
Number of Districts
Per Cent of Districts
0 - .99
40
9.83
1-1.99
88
2 1 .6 2
31.45
2-2.99
76
1 8 .6 7
5 0 .1 2
3-3.99
58
14.35
64.37
4-4.99
45
1 1 .0 6
75.43
5-5.99
• 30
7.37
8 2 .8 0
6-6.99
27
8 .6 3
89.43
7-7.99
TO
2.45
91.38
8-8.99
8
1.97
93.85
9-9.99
6
1.47
95.32
10-10.99
3
.74
9 6 .0 6
11-11.99
4
.98
97.04
12-12.99
2
.49
97.53
13-13.99
3
.74
9 8 .2 7
14-14.99
2
.49
9 8 .7 6
15-15.99
1
.24
99.00
15-16.99
1
.24
99.24
17-17.99
0
18 -1 8 .9 9
3
.74
99.98
Range in Per Cent
TOTAL 407 Median Per Cent for Maintenance
99.98 2.86
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84 TABLE 22 THE AMOUNT SPENT ON UPKEEP OP REAL PROPERTY COMPARED WITH TOTAL EXPENDITURE FOR SCHOOL YEAR 1947-48
Cumulative Per Cent
Number of Districts
Per Cent of Districts
0 - .99
64
15.72
1-1.99
102
2 5 .0 6
40.78
2-2.99
69
16.95
57.73
3-3.99
56
13.75
71.48
4-4.99
33
8 .1 1
79.59
5-5.99
31
7 .6 2
8 7 .2 1
6-6.99
14
3.44
90.65
7-7.99
11
2.70
93.35
8-8.99
0
1.47
94.82
9-9.99
3
.74
95.56
10-10.99
2
11-11.99
3
.74
96.79
12-12.99
4
.9 8
97.77
13 -1 3 .9 9
2
.49
9 8 .2 6
14-14.99
2
.^9
98.75
15-15.99
1
.24
98.99
16-16.99
2
.49
99 AS
17-17.99
1
.24
99.72
18-18.99
1
,24
9 9 .9 6
Range in Per Cent
96.05
TOTAL 407 Median Per Cent for Upkeep of Real Property
2.36
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85 Education.
Also 64 .3 7 per cent of the independent districts
spent less than four per cent for the maintenance of the school plant. The median amount spent by these 407 independent school districts was 2.86 per cent.
This means one-half
of the districts spent 2 .8 6 per cent or less for the main tenance of the school plant.
The median for these districts
is 1 .1 5 per cent below the average spent by the cities in cluded in the study made by the united States Office of Education. Another important fact revealed by the result of the data in Table 21 is the large percentage of money spent by a feur districts on the maintenance of the school plant.
These
figures definitely indicate the dilapidated condition of buildings and equipment oxmed by these districts.
As indi
cated, approximately 4 per cent of the districts spent 10 per cent of their money during the 1947-48 school year for the maintenance of the school plant. A better understanding of the small amount of money being spent for the upkeep of buildings by the independent school districts can be obtained from the figures in Table 22 . The median amount spent on upkeep of real property compared with total expenditure for the school year 1947-48 was 2 .3 6 per cent.
This means that one-half of the total
districts spent less than 2 .3 6 per cent on the upkeep of
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86 real property.
Another interesting item in Table 22 is the
large amount spent for the upkeep of real property by some districts.
These figures indicated that 3.95 per cent, or
approximately 4 per cent, of the independent school districts spent more than 10 per cent for the upkeep of their buildings. The figures in Tables 21 and 22 definitely indicate the small amount spent for repair of buildings among a major ity of the independent school districts of Oklahoma.
As it
has previously been pointed out in this chapter, many of the independent school districts are issuing bonds to repair their buildings. Mobility of Population The mobility of population has affected school build ing needs to some extent in the United States.
In recent
years there has been a shift In population from rural to urban areas.
Several recent releases to newspapers in Okla
homa have revealed that the rural sections have decreased in population but the larger cities have increased in population. In a recent Issue of the magazine, Nations Schools, Hayes1 reported that 25 per cent of the people in the United States changed their permanent residences. According to the figures in the Eighteenth Biennial Report of the State Superintendent of Public Instruction the school enumeration in Oklahoma was 6 7 9 ,1 8 2 for the 1940-41 ^Will Hayes, op. cit., p. 43.
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87 school yeas*.
This figure decreased until only 565,925 were
enumerated during the 1945-46 school year.
This would be
a decrease of 113,257, or 20.03 per cent.
However, during
this period four counties, Comanche, Mayes, Oklahoma, and Tulsa, increased in school population.
Three of these
counties, Oklahoma, Tulsa and Comanche have large urban pop ulations.
Also, military installations and new industries
have caused an increase in population in some areas.
Mayes
County has probably increased as a result of war industries located within its boundries. These brief facts indicate to some extent the shift in population from rural to urban areas in Oklahoma. Increased Cost in Building Material and Labor In recent years school building costs have soared to an all time peak.
This has handicapped many school dis
tricts in providing school building facilities.
This is
especially true in districts with limited ability. In 1947 the magazine, School Executive, carried bimonthly reports on "School Building Cost and School Bond Rates," beginning with March, 1946. sented 100.
The year 1935-39 repre
It Is estimated that a school building of a
given size and type now costs over 85 per cent more than it would have in 1939* The assessed valuation per child enrolled In the public schools of Oklahoma during the 1939-40 school year
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38 was S1724.
During the school year
19^5-%6 this amount had
increased to $2338 per child enrolled.
This is an increase
of only 35 per cent over a six year period*
This indicates
that the ability of the school districts to provide school building needs has increased only 35 per cent as compared with an increase of 85 per cent in building costs.
This
means the local school districts have their ability to pro vide school building facilities reduced to one-half by the increased cost of building supplies and labor. This condition is growing progressively worse since the enrollments in the public schools of Oklahoma are in creasing each year.
However, these brief facts indicate to
some extent the effect of increased costs in building mater ial and labor upon a school building program in Oklahoma. Summary The data in this chapter revealed the following: (1)
Probably the greatest factor which has affected the building program in Oklahoma was the limited amount of money spent for new construction during World War II.
It was found that only 8 .3^ per cent
of all new construction by the independent school districts during the past eight years was built during the war. (2)
Universal education through the twelfth grade has resulted in a greater demand for monies for capital
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89 outlay purposes.
There were 2.77 times more attend
ing high school during 19^0-41 school year than were attending during the 1920-21 school year. (3)
Additional demands upon bonded indebtedness have handicapped the local school districts in providing adequate plant facilities.
Ninety-one of the 262,
or 20 per cent of the independent school districts, voted bonds to provide transportation.
These dis
tricts spent 9 .7 8 per cent of their bond monies for new equipment and 5 .6 0 per cent for temporary hous ing. (ij.)
r£|ie local school districts are spending a limited amount of money for maintenance of their present school plants.
It was found that 31.^5 per cent
spent less than 2 per cent of their current budget; 50.12 per cent spent less than 3 per cent of their money for maintenance during the 19^7-^8 school year.
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CHAPTER V THE NEED FOR SCHOOL BUILDINGS IN OKLAHOMA This chapter will be devoted to a study of the school building needs among the independent school districts of Oklahoma.
The independent school districts were used
because the major portion of the school population is attend ing school in this type of district.
According to the fig
ures in the Twenty-First Biennial Report of the Superintend ent of Public Instruction, 344,3 8 3 white children were en rolled In the Independent school districts of Oklahoma as compared with 132,031 enrolled in the dependent school dis tricts.
This means that 72 per cent of all white children
are enrolled in the independent school districts of the state.
Thus, a study of the needs among the independent
school districts would include approximately three-fourths of all white children enrolled in Oklahoma public schools. As previously pointed out in this study, a question naire was sent to the superintendent of each of the 44l in dependent school districts in Oklahoma.
Replies were received
from the superintendents of 242, or 54 per cent, of these 90
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91 districts.
Tfnile this information is not complete, it
should, nevertheless, furnish sufficient evidence of the school building needs as they exist in the state. The need for a school building program will be con sidered under the following topics:
(1)
children attending in makeshift housing;
the number of (2)
additional
buildings and capital outlay requirements necessary to meet present needs;
(3)
comparative analysis of ability and
need among these districts.
The attitude of the citizens
in the local school districts regarding these needs will be given brief consideration also. The Number of Children Attending in Makeshift Housing In order to avoid excessive overcrowding several of the boards of education in Oklahoma have provided some type of makeshift housing.
These arrangements are unsatisfactory
but seem to be the best temporary solution possible to meet the emergency. being used are:
The three major types of makeshift housing (l)
buildings condemned as unsafe, unsani
tary, or unfit for use;
(2)
temporary housing such as army
barracks and similar buildings;
(3)
rented space in churches,
halls, or other buildings of this type. In a survey1 of school housing needs among city schools of the United States it was found that fifteen per -j
xNational Education Association Research Bulletin, op. cit., p. 1$4'.
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92 cent of the cities used some type of portable or temporary buildings and nine per cent of the cities rented buildings. Also, 24 per cent of the cities were using at least one obsolete building. The seriousness of the problem among the independ ent school districts of Oklahoma is indicated by the figures in Table 24.
Seventy-eight, or 32.23 per cent, of the 242
independent school districts were using some type of make shift housing.
This means approximately one out of every
three districts are being forced to employ some ’unsatisfac tory means to meet their school housing needs. Another important fact was the number of children attending school in some type of makeshift housing arrange ment.
As indicated in Table 24, 1 9 ,2 7 0 pupils were attend
ing school in undesirable housing during the school year of 1948-49.
The enrollment of the districts reporting during
this year was 201, 6 2 5 . Therefore, 9.58 per cent of the total enrollment of these districts was attending school in some type of makeshift housing.
This means approximately
one child out of ten liras attending school in an undesirable environment during this school year. As indicated by the figures in Table 23, the chil dren attending in the elementary schools are more seriously affected than those attending high school.
The figures in
this table reveal that 11.34 per cent of the children en rolled in the elementary schools 'were attending classes in
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93 some type of makeshift housing during 1948-49.
At the same
time only 6.28 per cent of the high school students were attending classes in some type of makeshift housing.
There
fore, only one student out of sixteen enrolled in high school attended classes in undesirable conditions as compared with one child out of eleven in the grade school. TABLE 23 PER CENT OP PUPILS ATTENDING SCHOOL IN MAKESHIFT HOUSING BY TYPE OP SCHOOLS
Temporary
Rented
Per Cent of 'Total Enrollment
.29
11.34
Type of Building Type of School
Condemned
Elementary
5.29
5.76
High School
4.13
2.15
Per Cent of Total Enrollment
4.86
4.41
6 .2 8
.29
9.56
Several of the school districts are continuing to use buildings which have been condemned by proper authori ties as unsafe, unsanitary, or unfit for further use.
The
superintendents reported this to be the most common type of makeshift housing being used in their districts.
As indi
cated by the results in Table 24, 41 of the 242 districts, or 17 per cent, were using at least one building in this category.
Another significant fact is the number of children
attending classes in these buildings.
The superintendents
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94 reported a total of 9799 children were attending classes in unsafe surroundings.
This was 4.86 per cent of the total
enrollment of these districts during 1948-49.
Approximately
one child out of twenty was attending school in an unsafe, unsanitary, or unfit environment during this school year. According to a recent study of school building needs among the cities of the United States 15 per cent of the cities were using some type of temporary building.
The data
in Table 24 indicate that thirty independent districts, or 12.4 per cent, of these reporting were using some type of temporary housing during 1948-49 in Oklahoma.
Therefore,
2.60 per cent less independent school districts in Oklahoma were using temporary housing than were the cities in the United States. TABLE 24 TYPE OF BUILDING AND PER CENT OF PUPILS ATTENDING IN MAKESHIFT BUILDINGS
Type of Building
Number of Districts
Number of Pupils Attending
Per Cent of Total Enrollment of Districts Reporting
Condemned
4l
9799
4.86
Temporary
30
8900
4.41
0
78
in
TOTAL
7
CO
Rented
.29
18,279
9o6
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95 The superintendents reported that a total of 8,900 children were attending classes in temporary buildings. This was 4.41 per cent of the total enrollment of these districts.
This means that one child out of twenty-two
was attending classes in some type of temporary housing.
More temporary buildings were being used for ele mentary than for high school pupils.
During 1948-49, 5 .7 6
per cent of the pupils enrolled in the elementary schools as compared with 2.15 per cent enrolled in the high schools were attending classes in temporary quarters. Only a few districts were renting buildings to solve their school building problems.
Only seven of the
districts used in this study were using rented buildings for school purposes. This means that less than one per cent of the enrollment in 1947-48 of these independent dis tricts attended classes in rented buildings. All makeshift buildings should be replaced immediate ly to protect the health and safety of the children involved. As previously pointed out, many of these buildings are dilap idated and unsafe or unfit for use.
The conditions in many
are injurious to the child’s health. Another reason for replacing these buildings is to create a more stimulating environment for the learning pro cess.
These buildings have little or no appeal to the imagi
nation of the children.
It is generally agreed that the
physical environment plays an important role in the achieve
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ment of children. The above information indicates to some extent the need for a building program In Oklahoma.
The conditions at
the present time are most critical in the elementary school. However, in a few years this same condition will exist in the high schools unless some means are employed to improve the school housing conditions. Amount of Capital Outlay Needed to Carry on School Program The information used in evaluating the capital out lay requirements of the independent school districts of Oklahoma was obtained from items nine, ten and eleven on the questionnaire which was sent to the superintendent of each independent school district. follows;
(9)
These items were as
List the new buildings which you do not now
have, which are needed in order adequately to carry on your sehool program. (10)
(Include estimated equipment cost)
How many additional rooms should be added to your old
buildings?
Estimated Cost?
(11)
What is the estimated
amount of money needed to meet your present total capital outlay requirements? The superintendents, in replying to item 11 on the questionnaire, estimated that it would require $41,841,800 to meet their present total capital outlay needs.
A better
understanding of these needs can be obtained by computing the need per child enrolled.
These districts had an
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97 TABLE 25 BUILDING NEEDS, ESTIMATED COST AND PER CENT EACH TYPE IS OF TOTAL CONSTRUCTION
Type of Building Needed
Number of Buildings
Estimated Cost
Per Cent Each Type Is of Total Cost
Senior High
45
$ 15,127,500
54.71
Junior High
20
2,425,000
8.22
High School Ss Grade Building
11
1,775,800
6.02
Elementary
48
4,939,000
1 6 .7 6
Gymnasium
32
2,000,000
6 .7 8
Lunch Room
13
1 2 7 ,0 0 0
.40
Vocational Agriculture
11
270,000
.92
Shop
17
2 7 8 ,0 0 0
.94
Home Economics
19
149,700
.51
Auditorium
8
460,000
1 .5 6
Gymnasium & Shop
1
6 5 ,0 0 0
.2 2
20
650,000
2 .2 7
Band Building
4
30,500
.1 0
Garage
9
53,501
.1 8
Stadium
1
50,000
.17
TOTAL
248
$29,476,300
99.96
Vocational Building
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98 enrollment of 201,625 during 1948-49.
The amount then
needed was 8207.52 per child enrolled. not be used as a definite standard.
This figure should
However, it furnishes
sufficient evidence so that additional needs can be com puted.
The total enrollment in the white schools of Okla
homa during 1948-49 was 452,172.
Assuming a similar need
in all schools as found in the group on which information is available the total needs of all the white schools of Oklahoma would be $93*599^604. The greatest need, among the 242 independent school districts used in this study, was for new buildings.
The
superintendents indicated a need for 248 new buildings in order adequately to carry on their present school program. This was over one building per district reporting.
The
superintendents estimated these buildings would cost $29,476,300.
The amount needed for new buildings was 70.45
per cent of the total amount needed for capital outlay pur poses by these districts.
This amount t\ras $146.67 per child
enrolled. As shown in Table 25 the greatest need is for senior high school buildings.
This may indicate that the school
administrators in Oklahoma are planning for an increased enrollment in the high schools during the middle fifties. As previously pointed out in Table 17, 3 8 .5 8 per cent of all money spent for new buildings during the past eight years was for the elementary schools.
This has probably decreased
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99 to some extent the need for elementary buildings.
During
this same period only 2 5 .2 0 per cent was spent for high school buildings.
Therefore, 13.38 per cent less money
has been spent for high school buildings than for elementary buildi-u.;- during the past eight years. The amount of money needed for senior high school buildings, as estimated by the superintendents of schools, was $16 ,127 ,500 , or 54.71 pe^ cent of the total need for all types of new buildings.
It was estimated that an addi
tional $2 ,3 ^5 ,0 0 0 was needed to provide junior high school buildings.
The amount needed for junior high school build
ings was 8 .2 2 per cent of the estimated total cost of all net? buildings.
Thus, the estimated need for junior and
senior high school buildings was 6 2 .9 3 pez* cent of all new construction needed by the independent school districts of the state. The second greatest need, as estimated by the superintendents of schools, is for elementary schools. This need as indicated in Table 25 is 1 6 .7 6 per cent of the total estimated need for new buildings. This means that the need for elementary buildings is about one-sixth of all building needs.
As previously pointed out the great
est strain on the ability of the local school districts to finance school building needs, during recent years, has been for elementary school buildings. The grade and high school students are housed in the
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100 same building in many of the smaller independent districts. The figures in Table 25 indicate a need for eleven buildings of this type.
The superintendents of these districts esti
mated these buildings would cost $1,775,800.
The estimated
cost then of these buildings was 6 .0 2 per cent of the total estimated cost for nevr buildings. Physical education has become a vital part of Ameri can education.
Several of the independent school districts
are unable to carry on a complete physical education program because of inadequate facilities.
The third largest need
was for physical education buildings.
The superintendents
reported a need for 32 gymnasiums at an estimated cost of $2,000,000.
These figures indicate that 13.2 per cent of
the independent school districts included in this study have inadequate physical education facilities.
The estimated
cost of $2 ,0 0 0 ,0 0 0 of these building was 1 0 .5 8 per cent of the total amount needed for new buildings. The superintendents reported a need for eleven vocational agriculture buildings, seventeen shops, nineteen home economics, one gymnasium and shop, and twenty vocational buildings.
This is a total of 68 buildings needed to carry
on a vocational program in Oklahoma.
The number of build
ings needed to carry on vocational courses is 28 per cent of the total number of buildings needed by these districts. Another measure of the need is the number of rooms which should be added to the present buildings. Many of the
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101 superintendents reported their old buildings were in such a dilapidated condition that it was not advisable to add more rooms.
However, ninety-four of the superintendents reported
a need for 722 rooms to be added to their present buildings. They estimated that these rooms -would cost $75 895 *8 0 0 . This was an average cost of $1 0 ,9 3 8 per classroom or about the average agreed upon by most authorities. A Comparison of Need and Ability Among the Independent School Districts The legal factors affecting the ability of the inde pendent school districts in providing for their school build ing needs was discussed in Chapter III. considered here is:
The question to be
How do need and ability compare among
the various independent school districts of Oklahoma? Need was determined by the replies of the superin tendents of the independent school districts to this ques tion:
'What is the estimated amount of money needed to meet
your present capital outlay requirements? The information in Table 26 was calculated in the following manner: 1.
The total bonding capacity for the school year
19^8-49 was computed for each of the 2^2 independent school districts. 2.
The present net bonded indebtedness, taken from
item three on the questionnaire, was subtracted from the total bonding capacity.
This gave the amount of bonds which
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102 TABLE 26 A COMPARISON OP NEEDS AND ABILITY Range in Number of Times Needs Exceed Ability
Number of Districts
Per Cent of Districts
0- .99
38
15.74
1-1.99
30
12.40
2-2.99
15
6 .6 1
3-3.99
15
6.20
if-if.99
7
2.90
5-5.99
3
1.24
6-6.99
5
2 .0 7
7 -7 . 9 9
1
8-8.99
3
1.24
9-9.99
3
1.24
10-10.99
0
11-11.99
2
.8 2
12-12.99
2
.8 2
13-13.99
2
.8 2
14-14.99
0
15-15.99
3
1.24
16-16.99
2
.8 2
17-17.99
0
Above 18
8
3.72
TOTAL 140 Median for 140 districts of times needs exceed ability 2.12
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103 could be issued by each district. 3.
The amount of bonds which could be issued was
added to the amount of money in the building fund of each district.
This gave the total ability in dollars for each
district. 4.
The total amount of money which could be raised
was subtracted from the need of each district.
This gave
the amount to which needs exceed ability. 5.
the amount
The total ability in dollars was dividedinto that needs
exceedability.
This gave thenumber
of times needs exceed ability for each district. 6.
The districts, were grouped by one step intervals
according to the number of times needs exceed ability. Eighty-three of the 242 districts were able to pro vide for their school building needs.
This indicates that
34.71 per cent* or approximately one-third, of the boards of education among independent school districts are not con fronted with the problems of how to meet their building needs. However, 6 5 .2 9 per cent of the districts are less fortunate and are unable to meet their present capital outlay require ments . In calculating these figures in Table 26 it was dis covered that nineteen, or 7 * 8 5 per cent, of the districts are unable to vote additional bonded indebtedness and have de pleted funds collected by means of the building levy. tional Information regarding these districts will be
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Addi
discussed in the next chapter of this study. The remaining 140 districts have been grouped in Table 26.
These 140 districts compose 57.82 per cent of
the 24-2 districts included in this study.
This table shows
the number of times needs exceed ability and the per cent of total districts within each step interval. As indicated in Table 26, the median number of times needs exceeded ability was 2.12.
This means that over one-
half of these districts needed 2.12 times more money to pro vide their capital outlay requirements. median district would be Atoka.
An example of a
The total ability of this
district to finance capital outlay requirements was $7 0 ,6 1 6 .6 5 .
The superintendent of schools in Atoka esti
mated it would take $220,000 to meet the present capital outlay requirements.
Therefore, an additional $149,382.35
is required to meet the capital outlay needs of the Atoka school district.
Therefore, the needs of the Atoka school
district exceed its ability by 2.11 times. As shown further in Table 26,3.72 per cent of the districts need more than 18 times their present ability. Mangurn was Included in this group.
The Board of Education
of Mangurn has issued bonds to the total capacity of the district and has accumulated only $539.20 by means of the five mill building levy.
Therefore, their total ability
to finance school building needs was only $539.20. estimated need was $700,000.
Their
It was found that needs
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105 exceeded ability 129.78 times in this district. Additional cases regarding need and ability of selected school districts will be discussed in the next chapter.
However, these figures indicate, to some extent,
the inability of most independent school districts to pro vide for their capital outlay requirements. Attitude of the Citizens Regarding Building Meeds The attitude of the local citizens regarding school building needs has a direct bearing on this study.
The in
formation used to secure evidence of the attitude of the citizens was taken from the answers to question number twelve. This question was as follows:
Do you think the people of
your district would be willing to provide for these needs if the present limitations were removed?
The results of
the answers to this question are found in Table 27.
The
answers as reported by the superintendents of schools indi cate that the local citizens in 6 7 .3 5 per cent of the dis tricts would be willing to provide for school building needs if the limitations were removed.
However, 11.99 per cent
of the superintendents believe that voters in their districts would be unwilling to provide for these needs.
One-fifth,
or 20.66 per cent, of the superintendents do not attempt to indicate whether the citizens would be willing to provide the necessary building needs. It is evident from these figures that two-thirds of
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106 the superintendents "believe the citizens of their districts are willing to provide adequate school building facilities. It seems reasonable* therefore, to assume that the lack of school building facilities in most cases is not the fault of the local citizens.
TABLE 27 ATTITUDE OP CITIZENS REGARDING BUILDING NEEDS
Number of Districts
Answer
Per Cent
163
67.35
No
29
11.99
Did not know
50
2 0 .6 6
242
1 0 0 .0 0
Yes
TOTAL
The number of years the citizens in each district have voted the five mill building levy is another measure of their attitude regarding building needs.
Table 28 shows
the per cent of districts In which the five mill levy was voted.
This table also shows the amount of money accumulated
in this fund.
During the past eight years the citizens in
157* or 64 per cent, of the districts voted the building levy for at least one year. 66
This has a high correlation with the
per cent of the districts in Table 27 > willing to provide
adequate physical facilities for their schools.
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107 TABLE 28 NUMBER OF DISTRICTS VOTING FIVE MILL BUILDING LEVY, AMOUNT IN FUND, AND PER CENT OF DISTRICTS VOTING LEVY BY YEARS
Number of Years Voted
Number of Districts
1
24
2
Amount In Fund 33,754.96
15*27
30
164,217*21
19*11
3
31
260,428.99
19.74
4
18
194,912.02
11.47
5
11
65,024.94
7.00
5
11
123 ,3 2 3 .2 0
7.00
7
8
189,804.00
5.09
8
25
577,906.37
15.92
157
$1,609,371.69
100.58
TOTAL
$
Per Cent of Districts
As indicated in Table 28 the building levy was voted in twenty-five, or 10.33 per cent, of the districts for eight consecutive years.
The local boards of education in these
districts have accumulated $577 ,9 0 6 .3 7 in their combined building fund.
The figures in Table 28 also, indicate that
citizens in twenty-four of the districts voted the building levy for only one year.
This was 15*27 per cent of the total
number of districts voting the building levy.
The boards of
education in these districts had accumulated only $33,754.96 in their combined building fund.
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108 There are two major reasons why small amounts have been accumulated in the building fund.
First, in most in
stances, the five mill building levy has been voted for a specific purpose.
Thus, the money was spent for this pur
pose upon collection.
Second, several of these districts
have engaged in a building program since World War II and used the money In the building fund to supplement a bond issue. Summary A study of the data in this chapter has resulted In the following findings;
(1)
Seventy-eight, or 32.23 per cent, of the 242 in dependent school districts were using some type of makeshift housing.
Also, 9.56 per cent, or
one child out of ten of the total enrollment of these districts, was attending school in some type of makeshift housing. (2)
One student out of sixteen enrolled In high school attended classes In undesirable conditions as com pared with one out of eleven in the grade school.
(3)
Approximately one child out of twenty was attend ing school in a building condemned by proper author ities as unsafe, unsanitary, or unfit for further use.
(4)
One child out of twenty-two among the independent
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school districts reporting, was attending classes in some type of temporary housing. (5)
The superintendents estimated that it would require $^1 ,8 ^1 ,8 0 0 .0 0 to meet their present total capital outlay needs.
This need was based on only 2^2 of
the independent school districts.
Assuming a simi
lar need in all the schools it would take approxi mately $9 3 ,5 9 9 ,6 0 ^ .0 0 to meet the needs of the white schools of Oklahoma. (6)
The amount of money needed for senior high school buildings, as estimated by the superintendents, composed 5^.71 per cent of the total needs for all types of buildings.
The need for junior high
school was 1 6 .7 6 per cent, grade and high school combination 6.02 per cent, physical education 1 0 .5 8 per cent, vocational building and additional rooms 11.93 per cent. (7)
Nineteen, or 7 .8 5 per cent, of the districts are unable to vote additional bonded indebtedness and have depleted their building funds.
(8)
The median number of times needs exceeds ability among the remaining 140 districts was 2.12.
How
ever, in 3 .7 2 per cent of the districts, needs are more than 18 times their present ability. (9)
Two-thirds of the superintendents believe the citizens of their districts are willing to provide
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adequate school building facilities.
One-fifth,
or 20.66 per cent of the superintendents, do not know.
The remaining 11.99 per cent indicated the
citizens would be unwilling.
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CHAPTER V I
CONDITIONS AFFECTING THE FINANCING OF BUILDING NEEDS IN SELECTED INDEPENDENT SCHOOL DISTRICTS OF OKLAHOMA
This study has been dealing with the conditions as they affect or exist among the Independent school dis tricts as a whole.
It will be the purpose in this chapter
to analyze the conditions as they exist among twenty-four selected independent school districts.
Another purpose of
this chapter is to determine if these districts could pro vide for their needs if certain legal limitations were re moved . The districts used were selected in the following manner.
The replies on the questionnaire received from the
superintendents of the 2\2 independent school districts were grouped alphabetically by counties and every tenth district was selected.
This method of selection is impartial and at
the same time
gives a cross section of the independent
school districts in Oklahoma.
This method also provides
ample Information to illustrate the problems of individual districts.
Ill
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112 The major topics to be considered in this chapter ares
(I)
a comparison of need and ability among these
twenty-four districts;
(2)
the amount the ability of these
districts could be increased by including homestead exemp tion in the base for determining bonded indebtedness;
(3)
the amount which could be added to the ability of these dis tricts by raising the assessed value of property to the actual sale value. A Comparison of Need and Ability Among Twenty-Four Independent School Districts The districts used for study in this chapter are listed in Table 29.
This table also gives the total ability
and the number of times needs exceed ability for each dis trict.
The means for calculating the number of times need
exceeds ability were described in the preceding chapter. As indicated in Table 29, the boards of education in five districts, Tuttle, Addington, Crescent, Fairland, and Alva are able to finance their school building needs. According to information obtained from the questionnaire, two districts, Crescent and Fairland, have adequate building facilities.
The other three districts expressed a need for
additional capital outlay funds.
However, these needs were
well within the range of the ability of each district.
The other nineteen districts are unable to finance their capital outlay requirements.
The range among these
districts in the number of times needs exceed ability is
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113 TABLE 29 A COMPARISON OP NEEDS AND ABILITY AMONG TMENTY-FOUE SCHOOL DISTRICT
Total Ability
Need
Times Needs Exceeded Ability
| 82 ,0 7 8 .0 0
$2,250,000
26.41
89,291.95
1,500,000
1 6 .5 8
3,901.65
125,000
13.04
Mister
15,284.25
1 1 5 ,0 0 0
6.52
Elmore City
10,000.00
45,000
4.50
Laverne
14,675.00
75,000
4.11
207,749.00
1,000,000
3 .8 1
7,640.00
35,000
3.69
28 ,2 0 3 .8 5
100,000
3.54
2 4 7 ,0 3 2 .4 7
1,000,000
3.04
Healdton
35 ,7 9 9 .2 8
140,000
2 .8 0
Carnegie
56 ,4 0 8 .5 0
200,000
2.54
Atoka
7 0 ,6 1 6 .6 5
200,000
1 .8 2
Wanette
19 ,0 3 0 .8 0
40,000
1.11
Billings
9 0 ,0 3 7 .9 1
1 2 5 ,0 0 0
.8 3
Sallisaw
4 7 ,1 0 2 .0 5
8 0 ,0 0 0
.6 9
Bixby
7 4 ,5 4 2 .3 0
1 1 5 ,0 0 0
.54
Porter
32 ,2 5 4 .2 0
7 0 ,0 0 0
.1 8
Addington
24,022.55
5 ,0 0 0
—
332,492.66
200,000
—
Name of School Lawton Sapulpa Stllwell
Stillwater Newcastle Camargo Ponca City
Alva
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114 TABLE 29— Continued
Name of School
Total Ability
Need
Crescent
$ 88*576.25
----
Pairland
144*474.00
----
^Oklahoma City Tuttle
77*290.60
Times Needs Exceeded Ability
----
3,772*000
----
75*000
----
Oklahoma City has no ability at the present (19-49). They are bonded to capacity and have depleted the building funds. from 1.39 times in Billings to 26.41 times in the school district of Lav/ton. The combined ability of these districts was $1 *78 5 *5 0 4 .8 0 as compared with needs amounting to. $2 1 *2 6 7 ,0 0 0 . Thus* needs exceeded ability 8.39 times in these districts during the school year of 1948-49. One district*
Oklahoma City* has no ability to fi
nancecapital outlay requirements at
the present time.
The
board of education of Oklahoma City has issued bonds to the total
capacity of thedistrict.
The money accumulated in
the building fund was spent during a recent building program. Therefore* they are unable to raise money for capital outlay purposes at the present time.
The need for capital outlay
purposes in Oklahoma City has been estimated as $1 3 *7 7 2 *0 0 0 . The total bonding capacity in Oklahoma City in 1949 was only
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115 $7 ,7 2 0 ,0 6 4 .
Therefore* the additional amount of money needed
to meet capital outlay requirements was almost that of their bonding capacity.
These figures indicate the inability of a
district with a large school population to meet its needs. Three districts* Lawton, Sapulpa, and Stilwell, have their ability exceeded many more times than the average of those included in Table 29. The total ability of Lawton, at the close of the school year of 1948-49, was $8 2 ,0 7 8 . This was the total amount of bonds which could be issued by the board of educa tion plus the amount accumulated in the building fund.
The
estimated capital outlay requirements of Lawton was $2,250,000.
Therefore, the needs of this district exceed
the ability by 26.41 times,.
This means that the board of
education needs 26.41 times more money, than they now have, in order to provide for their capital outlay requirements. Sapulpa is another district in which needs exceed ability a large number of times.
The total ability of
Sapulpa was $89,291.95 at the close of school year 1948-49. It was estimated that Sapulpa needed $1,500,000 to meet its total capital outlay requirements.
Therefore, needs ex
ceeded ability 1 6 .5 8 times in this school district. The estimated need of Stilwell was $125,000.
The
total ability of this school district was only $8,901.65. This means that the needs of this district exceed Its abil ity by 13.04 times.
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116 The efforts of the districts to meet their needs has a direct bearing upon this study.
The major portion of
the boards of education in Oklahoma finance their capital outlay requirements by issuing bonds.
Therefore* their
present bonded indebtedness as compared with their total capacity would be a measure of the effort exerted among the various districts. Table 30 shows the per cent the bonded indebtedness of these districts is as compared to their total capacity. The total bonding capacity of these twenty-four districts was $2 4 *562 *1 5 9 .6 0 . They have issued a total bonded indebt edness of $9a319*390.29 which is only 37.92 per cent of the total bonding capacity. The figures in this table Indicate that the dis tricts which are able to finance their capital outlay needs have relatively low amounts of bonded indebtedness.
This
is indicated by examining the per cent of bonded indebted ness for the five districts able to finance their school building needs.
Tuttle has a total bonded capacity of
$6 5 ,2 9 0 .6 0 and at the close of the school year of 1948-49 the net bonded Indebtedness was zero. other four districts was as follows:
The status of the Alva was bonded to
8.68 per cent of its capacity; Addington to 11.12 per cent; Crescent to 11.93 per cent; Falrland to 33.88 per cent. These figures indicate the reason for the small average per cent of bonded indebtedness among these twenty-four distrieta
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117 TABLE 30 PER CENT BONDED INDEBTEDNESS IS OP TOTAL BONDING CAPACITY FOR THESE TWENTY-FOUR DISTRICTS
Name of School
Bonding Capacity
Net Bonded Indebtedness
Per Cent Bonded Indebtedness is of Total Capacity
57,448.01
100.00
458,772.95
467,608.00
100.00
7,720,064.70
7,720,064.70
100.00
245,291.95
240,000.00
9 7 .9 8
Newcastle
31,960.00
26,000.00
8 1 .3 5
Laverne
64,675.20
50,000.00
7 7 .3 1
Healdton
48,311.80
34,512.52
7 1 .4 4
Stilwell
30,401.65
24,000.00
6 9 .7 6
296,465.40
169,394.50
57.14
Nanette
35,030.85
16 ,0 0 0 .0 0
4 5 .6 7
Wister
22,284.25
9 ,0 0 0 .0 0
40.39
1,133,886.25
443 ,4 2 6 .8 9
3 9 .1 1
Pairland
45,744.20
1 5 ,5 0 0 .0 0
3 3 .8 8
Carnegie
64,380.50
7 ,9 7 2 .0 0
1 2 .3 8
Crescent
100,576.25
12,000.00
n.93
Addington
53,953.35
6,000.00
11.12
Billings
98,498.20
9 ,6 2 8 .3 7
9 .7 8
332,492.60
28 ,0 0 0 .0 0
8.68
45,302.06
2 ,7 0 0 .0 0
5 .9 6
Elmore City Lawton Oklahoma City Sapulpa
Stillwater
Ponca City
Alva Sallisaw
$
43,724.55
$
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118 TABLE 30— Continued
Bonding Capacity
Name of School
Net Bonded Indebtedness
Per Cent Bonded Indebtedness is of Total Capacity
2 0 0 .0 0
.6 2
Porter
32,254.20
Atoka
70,616.65
----
----
Bixby
74,542.30
----
----
Camargo
24,203.85
----
----
Tuttle
6 5 ,2 9 0 .0 0
----
----
$24,562,159.60
TOTAL AVERAGE
$9,319,390.29 37.92
The districts in greatest' need of money to finance their capital outlay requirements tend to have a higher per centage of their capacity bonded.
The board of education of
the Lawton school district has issued bonds to the maximum capacity of the district.
The net bonded indebtedness of
the Sapulpa school district was 97.89 per cent of the total bonding capacity.
The net bonded indebtedness of Stilwell
was only 6 9 .7 6 per cent of the total capacity of the district. Two other districts, Elmore City and Oklahoma City have a net bonded indebtedness equal to their total bonding capacity. These figures indicate the status of the bonded in debtedness of twenty-four districts used in this study.
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They
119 show that the districts in greatest need of money to finance their capital outlay requirements are exerting maximum ef fort.
They show also that the districts which are able to
finance their building needs tend to have a small amount of bonded indebtedness. The Effect of Increasing the Rate of Bonded Indebtedness from Five Per Cent to Ten Per Cent of the Assessed Valuation A question here considered is:
What affect would
raising the present constitutional limitation of five per cent of the assessed valuation to ten per cent have upon the ability of the districts to finance school building needs? As indicated in Table 31# seven districts would be able to finance their capital outlay requirements if the limit were raised to ten per cent.
As was pointed out
earlier In this chapter five of these districts were able to finanee their capital outlay needs under the present system.
Therefore* twelve, or 50 per cent, would be able
to provide for their needs.
However, 50 per cent of the
districts would still be unable to provide for their capital outlay needs. The per cent the increase would be of the additional amount needed by each of the twenty-four districts is shown in Table 31•
The figures in this column indicate that the
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120
TABLE 31 PER CENT INCREASE WOULD BE OP ADDITIONAL AMOUNT NEEDED BY RAISING CONSTITUTIONAL LIMIT TO TEN PER CENT
Name of School Billings
Additional Amount Needed $
34,962.09
Amount Added by Increase to Ten Per Cent Per Cent Increase Is of Assessed of Additional Valuation Amount; Needed $
98,498.20
281.70
Bixby
40,457.70
74,542.80
184.25
Wanette
20,969.20
35,030.85
1 6 7 .0 6
752,967.53
1,133,386.25
150.59
Sallisaw
32,897.95
45,302.05
137.70
Elmore City
27,3 6 0 .0 0
31 ,9 6 0 .0 0
1 1 6 .8 1
Laverne
60 ,3 2 5 .0 0
64,675.20
1 0 6 .0 9
Porter
3 7 ,8 4 5 .8 0
32,254.20
85.45
1 3 ,7 7 2 ,0 0 0 .0 0
7,720,064.70
6 5 .0 6
129,383.35
7 0 ,6 1 6 .6 5
54.58
71,796.15
34,203.95
47.64
Healdton
103,200.72
48,311.80
46.81
Carnegie
143,591.50
56,408.50
39.28
Stillwater
792,250.12
296,465.40
37.42
Stilwell
116,098.35
30,401.65
2 6 .1 8
Wister
99,715.75
22,284.25
22.35
Lawton
2 ,1 6 7 ,9 2 2 .0 0
458,772.95
2 1 .1 6
Sapulpa
1,474,708.00
245,291.95
1 6 .6 3
Ponca City
Oklahoma City Atoka Camargo
Addington
53,953.35
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121
TABLE 31— Continued
Name of School
Additional Amount Needed 4
Alva
V
Amount Added by Increase to Ten Per Cent of Assessed Valuation
______ ----------------
322*492.60
Crescent
100*576.25
Pairland
45,744.20
Tuttle
65*290.60
TOTAL
Per Cent Increase Is of Additional Amount Needed
$19 ,9 1 3 ,3 5 1 .2 1
districts less able to finance their building needs would be least affected by this increase.
According to these figures
Sapulpa would receive the least per cent of increase in re gard to the additional amount needed.
This district would be
able to add $245*291.95 to its ability which would be 1 6 .6 3 per cent of the total amount needed. Another important fact is that by raising the rate of limitation to ten per cent and including homestead exemp tion at this increased rate only fourteen districts would be able to finance their school building needs.
This would only
be 54.16 per cent of these twenty-four districts.
Therefore*
41.67 per cent of the districts still could not finance their capital outlay requirements. The school district of Lawton would receive only
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122
enough money to meet 2 1 .1 6 per cent of its total capital outlay requirements. This school district needs an addition al $2,167,922 to finance its needs.
However, the board of
education of this district could issue an additional bonded indebtedness of only $458,772.95* The raising of the limit on the amount of bonds issued by a local school board from five to ten per cent would enable only about one-half of these districts to fi nance their capital outlay requirements.
The raising, then,
of the rate to the per cent indicated on the amount of bonded indebtedness issue by the local school district would not solve the school building problems in Oklahoma in too many cases. These figures definitely indicate the inability of many of the local school districts to finance capital outlajr requirements under present limitations and conditions. The Effect of Homestead Exemption As previously pointed out in this study the assessed valuation of taxable property of the local school district is used for determining the amount of bonds issued by a local board of education.
This handicaps many of the local boards
of education in financing their building needs.
Many of the
school districts in Oklahoma could Increase their bonding capacity substantially if permitted to include homestead exemption property.
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123 Table 32 shows the amount each district could in crease its ability to finance capital outlay requirements by using homestead exemption in the base.
The combined
homestead exemption in these districts was $43,611,586 dur ing the school year of 1948-49.
By adding this amount to
the present net assessed valuation of these districts, it is found that they could assume an additional bonded in debtedness of $2,182,958.30.
This would increase the abil
ity of these districts 1 9 .6 5 per cent.
This means that the
average ability of these districts would be increased onefifth if homestead exemptions could be used for determining amount of bonded indebtedness. Oklahoma City is an example of a school district which could increase its ability by an average amount.
This
district had $3 0 ,1 9 5 ,8 5 0 of its property exempt for home stead purposes during 1948-49.
An additional bonded indebted
ness could be incurred of $1 ,509 ,7 9 2 .5 0 if this property was included in the base for determining the amount of bonded indebtedness. The districts least able to finance their school building needs tend to have a higher percentage of homestead exemption property. Table 32.
This is indicated by the figures in
Lawton has its ability to finance capital outlay
decreased by 3 6 .9 5 per cent as a result of homestead ex emptions.
The total bonding capacity of the Lawton school
district was $458,722.95 during 1948-49.
During this same
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124 TABLE 32 PEE CENT BONDING CAPACITY COULD BE INCREASED BY INCLUDING HOMESTEAD EXEMPTION
Name of School
Addington
Amount of Additional Bonded Indebtedness that could be Voted
Homestead Exemptions
$
557,745
$
Per Cent of Increase of Total Bonding Capacity
27,887.25
51.69
Lawton
3,391,117
169,555.85
3 6 .9 6
Sapulpa
1,663,491
83,174.55
33.91
Stilwell
196,745
9,837.25
32.36
Carnegie
376,633
1 8 ,8 3 1 .6 5
29.25
Mister
119,635
5,961.75
26.75
Sallisaw
237,017
11,850.85
2 6 .1 6
Atoka
303,633
15,181.65
2 1 .5 0
30,195,850
1,509,792.50
1 9 .6 1
Healdton
183,469
9,173.00
18.99
Porter
122,225
6,110.75
18.95
Lave m e
235,536
1 1 ,7 7 6 .8 0
1 8 .2 1
1,034,987
51,749.35
17.45
217,411
10,870.55
1 6 .6 5
1,034,987
51,749.35
16.05
Bixby
2 2 9 ,2 9 0
11,464.50
15.38
Wanette
110,025
5,501.25
15.70
Crescent
306,275
15,961.75
15.23
Elmore City
127,895
6,394.75
14.97
Oklahoma City
Stillwater Tuttle Alva
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125 TABLE 32— Continued
Name of School
Amount of Additional Bonded Indebtedness that could be Voted
Homestead Exemptions
Camargo
$
Newcastle Pairland Ponca City Billings TOTAL
72,548
$
Per Cent of Increase of Total Bonding Capacity
3,527.40
14.57
8 5 ,0 9 0
4,254.00
13.31
1 1 8 ,334
5,916.70
12.93
2,558,007
127,900.35
11.48
1 8 3 ,6 5 0
9 ,1 8 2 .5 0
9.32
$43,661,596
$2,182,958.30
AVERAGE
19.65
year the homestead exemption was $3*391*117•
By taking five
per cent of this amount it is readily seen that this district could vote an additional bonded indebtedness of $169*555.85. This amount would contribute considerably to the ability of the Lawton school district in financing its needs. Several of the other districts would be able to in crease their ability by one-third by including homestead exemptions.
Sapulpa had a total bonding capacity of
$245,294.95 during 1948-49.
During this same year the home
stead exemption of Sapulpa was valued as $1,663,491* which would permit an additional bonded indebtedness of $83,174.55. This amount would increase the ability of the Sapulpa school
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126 district 33.91 per cent.
The needs of the Sapulpa school
district exceeded its ability 1 6 .5 8 times. The needs of the school district of Stilwell ex ceeded its ability by 13.04 times.
As indicated by the
figures in Table 32 the ability of this district could be increased 3 2 .3 6 per cent. The districts which are able to finance school building needs, with the exception of Addington, have small amounts of homestead exemptions.
The ability of these dis
tricts by Including homestead exemptions be increased as follows:
Tuttle, 1 6 .6 5 per cent; Crescent, 15.23 per cent;
Pairland, 12.93 per cent.
The increases in ability of these
districts would be below the average of these twenty-four districts.
However, Addington is an exception to the rule
as Indicated in Table 31.
This district could increase its
ability by 5 1 .9 6 per cent. These brief facts have been set forth in an attempt to show the actual effect homestead exemptions have upon the ability of the individual school districts in meeting their capital outlay requirements.
It is evident from these facts
that all the local school districts would not be able to finance their building needs even if homestead exemptions were Included in the tax base.
However, it would increase
the ability of most districts to a great extent in financing their capital outlay requirements.
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127 The Effect of Low Assessment Ratios Another important factor which affects the ability of the local school district to finance capital outlay is low assessment ratios.
This means assessed value of proper
ty as compared with actual sales value.
Table 33 shows what
percentage the assessed value is of the actual or sales value.
These figures were taken from a recent study
1
by a graduate student of the University of Oklahoma. percentages used were computed for 19^6.
made The
This table shows
also the amount and the per cent of increase these twentyfour districts would receive by raising the assessed valua tion to 100 per cent of sales value. Since the time of this study the sales value of property has increased more in proportion than assessed value.
The ability of the districts has decreased a pro
portional amount.
However, these figures give a fairly
accurate indication of the conditions as they exist among the independent school districts of Oklahoma and are valid for use in this study.
The average ratio for the counties
of the state was 39.34 per cent.
As Indicated in Table 33,
fourteen of the districts, used for study in this chapter, were in counties with ratios below the state average.
Ten
of these districts were in counties which had a ratio above the state average. There vras a narrow range in the per cent of increase ^•Jack W. Strain, op. cit., pp. 109-111.
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128 TABLE 33 THE AMOUNT EACH DISTRICT COULD INCREASE ITS ABILITY PROVIDING ASSESSED VALUES WERE INCREASED TO ACTUAL VALUE
Name of School
Ratio of Assessed Value to Actual in Per Cent
Amount of Increase by Raising Assessed Value to Actual Value
Per
Cent of Increase
693,232.12
214.96
31.85
16,475,824.17
213.97
Camargo
33.60
47,831.36
197.62
Wanette
33.72
68,918.25
196.23
Newcastle
34.24
6 1 ,3 8 1 .1 2
1 9 2 .0 6
Stilwell
37.57
47,020.64
1 S7 .5 6
Laverne
34.82
56,117.54
187.19
Tuttle
36.17
115,219.76
176.47
Mister
3 6 .2 0
39,274.45
176.24
Sapulpa
36.5^
426,005.12
173.67
Sallisaw
36.92
77,401.23
170.83
Addington
37.65
89,368.91
1 6 5 .6 0
Ponca City
37.67
1,876,164.85
165.46
Billings
38.38
158,141.19
160.55
Carnegie
39.72
97,705.35
151.76
Crescent
40.27
149,178.53
148.32
Porter
40.71
79,229.18
145.64
Healdton
1 0 .8 0
70,099.47
145.09
Alva
31.75
Oklahoma City
$
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129 TABLE 33— Continued
Ratio of Assessed Value to Actual in Per Cent
Name of School
Amount of Increase by Raising Assessed Value to Actual Value
Per
Cent of Increase
662,099.14
144.32
42.67
398 ,2 3 1 .1 0
134,36
Elmore City
43.41
56,117.54
131.35
Atoka
41.90
9 0 ,3 8 8 .0 2
127.99
Fairland
48.79
93,657.33
104.74
Bixby
5 1 .1 0
71,333.04
95.69
Lawton
40.93
Stillwater
STATE AVERAGE
$
39.34
which would result from raising assessed value to par with sales value.
Alva, in Woods County, would receive the larg
est per cent of increase which was 214.96 per cent.
Bixby
in Tulsa County would receive the smallest increase which was only 95.96 pen cent.
This means Alva could increase its
bonding capacity 2.14 times, if the assessed value of taxable property in Woods County was increased to a par with sales value.
At the same time, Sallisaw would only be able to in
crease its ability by .9 6 of one time. There would be a substantial increase in the ability of these districts to finance capital outlay requirements by raising assessment ratios.
This factor alone, would permit
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130
ten more of the twenty-four districts to finanee their capital outlay requirements.
This means an additional
41.66 per cent of the selected districts would be able to provide school building needs.
Five of the districts could
finance their capital outlay needs without raising assess ment ratios. This leaves nine districts which could not finance their capital outlay requirements.
These nine districts
are Stilwell, Atoka, Carnegie, Healdton, Lawton, Sapulpa, Laverne, Wister, and Stillwater.
They compose 37.5 pez* cent
of the districts used for study in this chapter.
Therefore,
approximately four districts of ten would still be unable to finance their needs.
However, increasing assessment ratios
would have a greater effect, than any other one factor, upon the ability of the local districts in financing their educa tional needs. The actual effect can be better understood by fur ther examining the figures in Table 33*
Stilwell would be
able to increase its ability by 1 8 7 .5 6 per cent or I .8 7 times if assessed value of property equaled sales value in Adair County.
This means the local board of education could
incur an additional bonded indebtedness of $57■>020.64 which would finance 40.5 per cent of their additional needs. Comanche County was above the state average in the ratio of assessed value compared to actual value.
The per
cent assessed value was of actual value was 40.93 for this
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county.
Therefore, the increase for Lawton was only 144.32
per cent, or 1.44 times as great.
The city of Lawton could
vote an additional bonded indebtedness of $662,099*14. additional amount needed by Lawton was $2,167,933.00.
The There
fore, Lawton could finance only 30.54 per cent of its need by this increase. The assessed value compared with actual value is be low the state average in Creek County. county was only 36.54 per cent,
The ratio for this
Therefore, the Sapulpa
school district would be able to increase its ability 1 7 3 .6 7 per cent.
The amount of increase would be $426,005.12, or
2 8 ,9 8 per cent of their additional needs.
The ratios for the
other six districts unable to finance their capital outlay requirements were as follows:
Atoka, 41.90; Carnegie, 39.20;
Stillwater, 42.67; and Healdton, 40.80.
Only two of the
districts falling within this group have ratios below the state average.
However, the districts which would receive
the largest increase would be those in counties with low assessments. Alva would receive the largest per cent of increase in ability if assessment ratios were raised.
Their increase
would be 214.96 per cent, or 2.15 times their present ability. However, the Alva school district is able to finance its school building needs without this increase. Oklahoma City would receive the second largest in crease of 213.97 pez1 cent, or 2.14 times their present
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132
ability.
This increase would permit the board of education
to incur an additional bonded indebtedness of $l6,4-75s824-.17« The additional amount of money needed to finance their capi tal outlay requirements was $13,772,000.00.
This amount then
would be sufficient to provide for the capital outlay require ments of Oklahoma City. Summary The situation as it exists among the independent school districts can be best understood by analysing the situation in selected districts. four districts ivere chosen*
For this purpose twenty-
An analysis of the information
in this chapter revealed the following s (1)
Five of the twenty-four districts were able to finance building needs.
The need in three districts
were well within the range of the ability of each district.
Needs exceeded ability in the other
nineteen districts. (2)
The range in the number of times needs exceed ability was from 1.39 times in Billings to 26.4-1 times in the school district of Lawton.
The com
bined needs of these nineteen districts exceeded their combined ability 8.39 times. (3)
Districts which are able to finance their capital outlay needs have relatively low amounts of bonded indebtedness.
The districts in the greatest needs
are exerting maximum effort.
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133 (4 )
The problem of financing building needs could not be solved by raising the rate to ten per cent of the taxable assessed valuation.
The data used in
this chapter indicated that only about fifty per cent of the districts could meet their building needs. (5)
The districts least able to finance their building needs tend to have a higher percentage of homestead exemption property.
(6 )
The school building problem could not be solved by including homestead exemption property.
However,
many districts would be able to increase their ability by one-fifth. (7)
Low assessment ratios has the greatest effect upon the ability of the local districts in financing their building needs.
If the assessed value of
property vras raised to actual sales value ten of the nineteen districts would be able to finance their building needs.
However, nine districts
would still be unable to finance their building needs.
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CHAPTER V I I
CONCLUSIONS AND RECOMMENDATIONS The following conclusions have been drawn on the basis of the data used in this study. 1.
Many of the independent school districts could
not finance their building needs even if the legal limita tions were removed or modified.
Needs exceeded ability in
140, or 5 7 .8 2 per cent, of the 242 independent school dis tricts reporting.
The median number of times needs exceeded
ability was 2.12.
Needs exceeded ability more than ten times
in 8.24 per cent of the districts. 2.
There is a tremendous need for a school building
program in Oklahoma.
The seriousness of this need Is indi
cated by the following facts:
(1)
One child out of ten Is
attending school in some type of makeshift housing;
(2 )
superintendents estimated it would take $4l,84l,800 to pro vide adequate school facilities In the 242 independent school districts reporting.
These 242 districts comprise only 54
per cent of the independent school districts in Oklahoma. 3.
The most important legal limitations affecting
a building program in Oklahoma are:
(1)
Limit on bonded
134
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135 indebtedness that may be incurred by a local school district of five per cent of the assessed taxable property;
(2 )
prop
erty exempt from taxation by the homestead exemption law; (3 )
low assessment ratios;
(4)
permitting corporate wealth
to be taxed by the local district. Legal limitations have affected considerably the ability of the local school districts to finance school building needs.
The median bonding capacity per child in
average daily attendance was only $129.
The median amount
of real property exempt as a result of the homestead exemp tion laws was 25.1^ per cent.
The unequal distribution of
corporate wealth has caused a serious handicap in many dis tricts. 5.
Using taxable property as a base of limitation
imposes an additional handicap. 6.
Fifteen of the states are furnishing aid to the
local school units to meet their building needs. niques for providing state aid are:
(1)
The tech
Grants based upon
some measure of need related to taxpaying ability known as equalizing aid;
(2 )
state loans to local units for all or
a part of the cost of construction;
(3 ) matching by the
local unit according to some fixed ratio; per school closed by consolidation.
(4)
flat grants
The most practical means
of distribution of state aid is one based on a financial ability of the local school unit. This technique is equit able, objective, and impartial.
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136 A ratio of 66 to 1 in inequalities exists among
7.
the independent school districts of Oklahoma in the ability to finance capital outlay needs.
Also, 11.1 per cent of the
independent school districts have a gross bonding capacity of $300 or more per child in average daily attendance, ■while
nine per cent can vote less than $5 0 . Recommendations A summarization of the conclusions of this chapter would emphasize four main facts.
First, there is a tremen
dous need for a school building program in Oklahoma.
Second,
school building needs have been increased because of increase in the birth rate, of mobility in population, of limited amount of money spent on new construction during the World War II and of Increases in the cost of building materials and equipment.
Third, the independent school districts of
Oklahoma are unable to finance their present school building needs.
The main reasons for this are limitations on amount
of bonded indebtedness which can be voted by a local school district, low assessment ratios, and unequal distribution of corporate wealth.
Fourth, the limitations imposed upon a
local school district are more severe than those used by the average state in the union.
Against the background of the
findings of the study the following recommendations are offered t 1.
Immediate efforts should be made which would aid
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137 the local school districts In financing their school build ing needs.
This could be expedited by raising the assessed
value of property to actual sales value as planned when the five per cent limit was established in 1907* 2.
The ability of the independent school districts
could be equalized by taxing corporate wealth on a state wide basis and distributing the revenue on an equitable basis to the local districts. 3.
The state should provide aid* as do fifteen
other states* to the local districts in financing their school building needs.
This aid should be based on the
relative abilities of the districts to finance building needs.
However* any means of providing aid should be Just
and equitable.
This could be accomplished by using an ob
jective formula similar to those in other states furnishing aid for school building purposes.
The formula should take
into account educational need and financial ability, 4.
The state should either include property exempt
from taxation by the homestead law or should provide some other means of restoring the money thus lost to the dis tricts . 5.
The State Department of Education should provide
means for studying plans for providing aid to the local school districts* and should carry on continuous research concerning the school building needs among the various dis tricts in Oklahoma.
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ANNOTATED BIBLIOGRAPHY Books Bender, Jo3m P. Problems In Financing the Common Schools of Oklahoma. Bond Printing Company, Oklahoma City, Oklahoma, 1941. P. 247This book gives some very valuable information con cerning the problems of financing the common schools of Oklahoma. Discusses problems of ability, effort, and population, and the inadequacy of the present 'program of common school education in Oklahoma. The cost of schools compared with other functions of government. Chamberlin, Lawrence* The Principles of Bond Investments, Revised. Henry Holt and' Company," T9'27. Treats especially the historical background of bonded indebtedness for state and local governments in the United States. Edmonson, J. B., Roemer, Joseph, and Bacon, Francis L. Administration of the Modern Secondary School. 'fork: The Macmillan Company. Pp. 128-159•
The Hew
Gives reasons why it is imperative that secondary schools improve their physical facilities. Edwards, Newton. Equal Educational Opportunity for Youth. American Council on Education, Washington,1>. C., 1939. P. 189. Shows the financial ability of the various states in relation to their youth population, and to the support of education. Moehlman, Arthur B. School Administration. Houghton Mifflin Company, New York City, Mew York, 1940. P. 409-27. Discusses the use of the school plant not only for school purposes but for other community activities.
138
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139 Also* the approximate annual construction needs of the public schools in the United States. Muller* Helen M. Federal Aid for Equalizing Educational Opportunity! The H. W. Wilson Company* 1934. Gives a history and background to the problem of equalizing educational opportunities. Presents both negative and affirmative arguments on whether the Federal Government should equalize this situation. Norton, John L. and Norton* Margaret A. Wealth* Children and Education. Bureau of Publications* -Teachers College* Columbia University* New York* 1939. A comprehensive study of the economic, relative abil ity, effort* and adequacy of financial support in each state as related to ability* effort* and ade quacy in the United States. Otto* Henry J. Elementary School Organization and Adminis tration. Second Edition. New York: D. AppletonCentury Company, 1944. Pp. 514-539. Analyses school plant trends and problems. Pittinger* B, F. An Introduction to Public School Finance. Houghton Mifflin Company* Chicago* Illinois* 1923. Deals with the financial situation of the schools of the United States. Contains such statistical in formation as the causes for increased costs of edu cation* points out the faults in taxation* and gives recommendations for correcting them. Periodicals Chisholm* Leslie L. "Financing a Building Program," Nations Schools, Vol. 34, No. 26* July, 1944* pp. 26-27T Enumerates reasons why school building needs are critical. Clark, Harold F. "School Building Costs and Bond Prices," School Executive, Vol. 6 8 * No. 9* May, 1949* p. 46 . Uses 1939 as base for determining the index in build ing costs at the present time. "Education in Louisiana, Administrative Superintendents En dorse Sale Tax for Schools," 5:1* April, 1946, p. 4.
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i4o Approves the sale tax as a means of providing for school building needs. Hamon, Ray L. "State School Plant Assistance," The School Executive, 6 8 :3* November, 1948, pp. 48-49” Lists states that provide aid for school plant con struction. Hayes, Will. "Population Mobility and School Construction," Nation's Schools, 41:1, January, 1948, pp. 42-43. Gives statistics on recent population trends in the United States. McGraw, James H., Jr. "School Buildings are Needed," The Bulletin of the National Association of Secondary School Principals, p.' IQQ-IQ'X. Estimates amount of money needed for school build ings and equipment. Moehlman, Arthur B. "School Plant Needs," Nation1s Schools, 25:3* March, 1940, p. 21. Morgan, J. E. "President Roosevelt Supports Federal Aid," National Education Association Journal, 27:6, Septem ber, 1936 , p. 1 6 4 . An abstract from President Roosevelt's address be fore the New York convention of the National Educa tion Association, June 30* 1938. National Education Association of the United States. "Still Unfinished— Our Educational Obligations to American's Children." A report of a study conducted by the Institute of Administrative Research, Teachers College, Columbia University, 1948. Discusses educational inequalities in educational opportunities among the various states. Pitkins, Fred E. "New State Aid for School Construction," America School Board Journal, 117:4, October, 1948, P. 3d. Describes the means of distributing state aid for school construction in Massachusetts. Pittenger, B. F. "Some Observations About High School Build ing Needs," American School Board Journal, Col. 118,
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l4l No. 1, January, 1949, pp. 35-36. Acquaints the reader with certain facts regarding the reasons for building needs. United States News, "Percentage of Potential Voters Who Cast Ballots In 1944 Presidential Election," 24:20, March 2 6 , 1948, pp. 2 0 -2 1 . Gives statistics, by dates, on the potential voters who cast ballots in 1944 presidential election. Thurston, Lee M. "The Financing of School Building Construc tion," Proceedings of the Sixteenth Annual Conference for Administrators Offices of Public and Private School's^ University of Chicago Press, 194?. Estimates the amount of money needed to provide ade quate school facilities in the United States. Special Reports Bureau of Educational Research, College of Education. "The Report of the Survey of the Public School of Fred rick, Oklahoma," November, 1947. Norman, Oklahoma. A comprehensive study of the public schools of Fredrick, Oklahoma. Gives factual Information re garding low assessment ratios and comparative costs for maintenance of buildings. Daily, Charles F. "Corporate Wealth In Oklahoma as a Basis of Common School Support," Unpublished Doctor’s thesis , University of Oklahoma, 1935. Shoxtfs educational Inequalities in every county. Compares corporate wealth in the ten richest and ten poorest districts of each county. Doughton, Isaac. "Evaluation of the Public School Bonded Debt of Pennsylvania." Unpublished Doctor’s thesis, Philadelphia, 1925. Traces the debt service of the school districts in Pennsylvania from 1854 to 1920. Gives the public school debt by counties of Pennsylvania from 19191923. National Education Association Research Bulletin. "School Housing Meeds in "City "School Systems, T947-481'
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142 26:4,, December, 1948. Gives the needs for school building in cities according to population. Also, discusses school building costs. Strain, Jack ¥. "The Assessment of Real Estate for Ad Valorem Tax Purposes in Oklahoma.” Unpublished Master's thesis, University of Oklahoma, 1947. Analyzes the problems of assessment of real proper ties in Oklahoma. Also, presents weakness of self assessment system. Vaughan, Tony D. "Educational Inequalities in McIntosh County for the School Year 1945-46." Unpublished Master's thesis, University of Oklahoma, 1947. Shows gross inequalities in educational opportunities among selected counties of Oklahoma. Also, educa tional inequalities due to unequal financial ability among the school districts of McIntosh County. Official Documents School Laws of Oklahoma. Gives laws limiting the amount of bonded indebted ness of the school districts of Oklahoma. Oklahoma Tax Commission Reports for 1947-48. Gives the ratio of assessed value of property as compared to actual value. Eighteenth Biennial Report of the Superintendent of Public Instruction of the State of Oklahoma. July 1, 1938 to June 30, 1940. Contains statistics on enrollment and enumeration of the public schools of Oklahoma. Also, contains statistics on the average daily attendance in high schools from 1 9 2 0 -2 1 to 1939-40. Twenty-First Biennial Report of Superintendents of Public Instruction. July 1, 1945-June 30* 1946. Contains statistics on average daily attendance of the public schools of Oklahoma.
•1 .too
OV
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