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(Continued from Page 1) mandates ($1,211,525).

Expected sales tax revenue ($263,383) then is subtracted from the basic education total ($1,211,525) and the result ($948,142) multiplied by Rappahannock’s state determined composite index figure of .6541 to reach the required local expenditure—in the county’s case, $620,180.

(The composite index figure, based on land values, sales tax revenue and income, reflects what the state sees as the county’s ability to pay for education.)

78.6%