abstract:

This historical case study is about financing a rural school district who hosted a nuclear power plant within its geographic boundaries, and who relied heavily on the ad valorem taxation of the plant for revenues. The host school district's extraordinary reliance on the nuclear power plant for revenues meant that it was highly exposed to ebbs and flows in market conditions that impacted the plant, including taxation and utility regulation. The study examines these ebbs and flows through three electric market environments, or "eras," and their relational impact on school district revenues from 1970–2020. The study recommends reforms, including reexamination of assessment rates on nuclear power plants in light of a neo-regulated market environment. This study also has implications for any school district who depends on one taxpayer or industry as a major source of revenues.

摘要：

这项历史案例研究是关于为一个农村学区提供资金的，该学区在其地理边界内托管了一座核电站，并且严重依赖从价税工厂的税收收入。寄宿学区非常依赖核电站的收入，这意味着它在受到影响核电站的市场条件（包括税收和公用事业监管）的影响下处于高潮和低潮之中。这项研究考察了三个电市场环境或“时代”中的潮起潮落，以及它们对1970-2020年学区收入的关系影响。该研究建议进行改革，包括根据新的市场环境重新审查核电厂的评估率。这项研究对任何依靠一个纳税人或一个行业作为主要收入来源的学区都有影响。