MSU Agricultural, Food, and Resource Economics  Extension > Government > Allocated Tax Rates

1995-98 Michigan Allocated Tax Rates by County

1995 | 1996 | 1997 | 1998

1995 Allocated Tax Rates

Authorized Rates before Headlee Rollback

County

Date Voted

County Alloc.

Township Alloc.

ISD Alloc.

Total Alloc'n
ALCONA  09-11-69 5.25 0.70 0.25 6.20
ALGER 08-02-94 6.15 1.00 0.24 7.39
ALLEGAN 11-02-65 5.70 1.07 0.14 6.91
ALPENA 08-03-76 5.48 1.29 0.25 7.02
ANTRIM 08-04-92 5.40 1.00 0.27 6.67
ARENAC 08-02-88 5.20 1.00 0.20 6.40
BARAGA 08-07-90 7.30 1.00 0.40 8.70
BARRY 11-06-90 5.87 1.00 0.13 7.00
BAY 08-05-86 6.00 1.35 0.20 7.55
BENZIE 08-10-82 5.29 1.21 0.27 6.77
BERRIEN 11-07-78 5.43 1.00 0.20 6.63
BRANCH 08-04-92 5.50 1.10 0.20 6.80
CALHOUN 11-07-72 5.56 1.00 0.26 6.82
CASS 03-30-65 5.75 1.00 0.25 7.00
CHARLEVOIX   4.70 1.00 0.20 5.90
CHEBOYGAN   5.74 1.00 0.26 7.00
CHIPPEWA 11-03-92 6.15 1.65 0.20 8.00
CLARE 11-05-74 5.50 1.00 0.50 7.00
CLINTON 08-02-88 5.80 1.00 0.20 7.00
CRAWFORD   6.50 1.00 0.30 7.80
DELTA 08-05-76 5.45 1.00 0.15 6.60
DICKINSON   6.18 1.40 0.17 7.75
EATON 11-07-78 5.50 1.00 0.20 6.70
EMMET 08-04-92 5.60 1.00 0.20 6.80
GENESEE 08-08-78 5.68 1.04 0.17 6.89
GLADWIN 08-03-76 5.75 1.00 0.25 7.00
GOGEBIC 11-06-90 6.68 2.00 0.32 9.00
GR.TRAVERSE 11-05-74 6.20 1.00 0.27 7.47
GRATIOT 11-04-70 5.98 1.08 0.28 7.34
HILLSDALE 11-02-76 5.75 1.00 0.30 7.05
HOUGHTON 08-04-92 6.30 1.30 0.40 8.00
HURON 03-28-66 4.82 1.30 0.13 6.25
INGHAM 11-03-70 6.80 1.00 0.20 8.00
IONIA   5.25 1.00 0.15 6.40
IOSCO 08-02-88 4.50 1.00 0.25 5.75
IRON 08-04-92 5.95 1.73 0.17 7.85
ISABELLA 08-04-92 6.61 1.00 0.28 7.89
JACKSON  11-03-70 5.95 1.00 0.40 7.35
KALAMAZOO 11-02-65 4.85 1.00 0.15 6.00
KALKASKA *   6.00 1.00 0.27 7.27
KENT 08-10-82 4.80 1.10 0.10 6.00
KEWEENAW 08-04-92 6.45 1.10-2.70 0.40 6.85
LAKE 11-06-84 7.32 1.00 0.30 8.62
LAPEER 12-10-85 4.55 1.85 0.23 6.63
LEELANAU 11-04-69 6.20 1.00 0.27 7.47
LENAWEE 11-05-68 5.75 1.00 0.30 7.05
LIVINGSTON   5.00 1.00 0.10 6.10
LUCE 08-05-86 5.90 1.00 0.10 7.00
MACKINAC 11-06-90 4.50 1.50 0.20 6.20
MACOMB   5.19 1.00 0.23 6.42
MANISTEE   5.50 1.50 0.30 7.30
MARQUETTE 11-08-88 6.00 1.40 0.24 7.64
MASON   5.30 1.00 0.30 6.60
MECOSTA 08-04-92 6.00 1.25 0.25 7.50
MENOMINEE 08-05-80 7.50 1.50 0.40 9.40
MIDLAND 11-05-68 5.00 1.50 0.20 6.70
MISSAUKEE   5.00 1.50 0.30 6.80
MONROE   4.95 1.00 0.30 6.25
MONTCALM 11-05-74 5.00 1.00 0.20 6.20
MONTMORENCY 11-02-76 5.75 1.00 0.25 7.00
MUSKEGON 11-05-74 6.20 1.30 0.50 8.00
NEWAYGO   5.85 1.00 0.15 7.00
OAKLAND 11-08-78 5.26 1.41 0.25 6.92
OCEANA 11-04-86 5.75 1.25 0.45 7.45
OGEMAW 05-11-65 7.20 1.00 0.30 8.50
ONTONAGON  08-02-88 6.52 1.00 0.32 7.84
OSCEOLA 08-07-84 6.75 1.00 0.25 8.00
OSCODA 08-03-76 7.00 1.00 0.30 8.30
OTSEGO 08-08-78 4.30 1.00 0.26 5.56
OTTAWA 08-02-94 4.44 1.05 0.12 5.61
PRESQ ISLE 08-07-94 5.74 1.00 0.26 7.00
ROSCOMMON 11-07-78 4.60 1.50 0.30 6.40
SAGINAW 11-05-74 5.00 1.00 0.15 6.15
SAINT CLAIR 11-07-78 5.77 1.00 0.21 6.98
SAINT JOSEPH 11-04-92 4.76 1.00 0.24 6.00
SANILAC 11-05-74 5.00 1.00 0.25 6.25
SCHOOLCRAFT 10-01-91 6.50 1.40 0.10 8.00
SHIAWASSEE   5.55 1.00 0.25 6.80
TUSCOLA 11-03-64 4.20 1.65 0.15 6.00
VAN BUREN 11-07-78 5.25 1.00 0.17 6.42
WASHTENAW 09-15-64 5.50 1.16 0.12 6.78
WAYNE   6.07 1.00-1.30 0.30 6.37
WEXFORD 11-07-71 7.50 1.00 0.30 8.80
           
Average (68 fixed) 5.69 1.14 0.24 7.07

Source: State Tax Commission
Rates stated are non-rolled back rates.

* = County did not report 1995 allocation rates, 1994 rates used.
Note: Legislation accompanying School Finance Reform in 1993 resulted in K-12 School allocation being eliminated from the allocation process.

 

1996 Tax Rate Allocation

Authorized Rates before Headlee Rollback

County

Date Voted

County Alloc.

Township Alloc.

ISD Alloc.

Total Alloc'n
           
ALCONA  09-11-69 5.25 0.70 0.25 6.20
ALGER 08-02-94 6.15 1.00 0.24 7.39
ALLEGAN 11-02-65 5.70 1.07 0.14 6.91
ALPENA 08-03-76 5.48 1.29 0.25 7.02
ANTRIM 08-04-92 5.40 1.00 0.27 6.67
ARENAC 08-02-88 5.20 1.00 0.20 6.40
BARAGA 08-07-90 7.30 1.00 0.40 8.70
BARRY 11-06-90 5.87 1.00 0.13 7.00
BAY 08-05-86 6.00 1.35 0.20 7.55
BENZIE 08-10-82 5.29 1.21 0.27 6.77
BERRIEN 11-07-78 5.43 1.00 0.20 6.63
BRANCH 08-04-92 5.50 1.10 0.20 6.80
CALHOUN 11-07-72 5.57 1.00 0.25 6.82
CASS 03-30-65 5.75 1.00 0.25 7.00
CHARLEVOIX   4.70 1.00 0.20 5.90
CHEBOYGAN   5.74 1.00 0.26 7.00
CHIPPEWA 11-03-92 6.15 1.65 0.20 8.00
CLARE 11-05-74 5.50 1.00 0.50 7.00
CLINTON 08-02-88 5.80 1.00 0.20 7.00
CRAWFORD   6.50 1.00 0.30 7.80
DELTA 08-05-76 5.45 1.00 0.15 6.60
DICKINSON   6.18 1.40 0.17 7.75
EATON 11-07-78 5.50 1.00 0.20 6.70
EMMET 08-04-92 5.60 1.00 0.20 6.80
GENESEE 08-08-78 5.68 1.04 0.17 6.89
GLADWIN 08-03-76 5.75 1.00 0.25 7.00
GOGEBIC 11-06-90 6.68 1.00-2.00 0.32 9.00
GR.TRAVERSE 11-05-74 6.20 1.00 0.27 7.47
GRATIOT 11-04-70 5.98 1.08 0.28 7.34
HILLSDALE 11-02-76 5.75 1.00 0.30 7.05
HOUGHTON 08-04-92 6.30 1.30 0.40 8.00
HURON 03-28-66 4.82 1.30 0.13 6.25
INGHAM 11-03-70 6.80 1.00 0.20 8.00
IONIA   5.25 1.00 0.15 6.40
IOSCO 08-02-88 4.50 1.00 0.25 5.75
IRON 08-04-92 6.45 1.73 0.17 8.35
ISABELLA 08-04-92 6.61 1.00 0.28 7.89
JACKSON  11-03-70 5.95 1.00 0.40 7.35
KALAMAZOO 11-02-65 4.85 1.00 0.15 6.00
KALKASKA    6.00 1.00 0.27 7.27
KENT 08-10-82 4.80 1.10 0.10 6.00
KEWEENAW 08-04-92 6.45 2.70 0.40 9.55
LAKE 11-06-84 7.32 1.00 0.30 8.62
LAPEER 12-10-85 4.55 1.85 0.23 6.63
LEELANAU 11-04-69 6.20 1.00 0.27 7.47
LENAWEE 11-05-68 5.75 1.00 0.30 7.05
LIVINGSTON   5.00 1.30 0.10 6.40
LUCE 08-05-86 5.90 1.00 1.20 8.10
MACKINAC 11-06-90 4.50 1.50 0.20 6.20
MACOMB   5.19 1.00 0.23 6.42
MANISTEE   5.50 1.50 0.30 7.30
MARQUETTE 11-08-88 6.00 1.40 0.24 7.64
MASON   5.30 1.00 0.30 6.60
MECOSTA 08-04-92 6.00 1.25 0.25 7.50
MENOMINEE 08-05-80 7.50 1.50 0.40 9.40
MIDLAND 11-05-68 5.00 1.50 0.30 6.80
MISSAUKEE   5.00 1.50 0.30 6.80
MONROE   4.95 1.00 0.30 6.25
MONTCALM 11-05-74 5.00 1.00 0.20 6.20
MONTMORENCY 11-02-76 5.75 1.00 0.25 7.00
MUSKEGON 11-05-74 6.20 1.30 0.50 8.00
NEWAYGO   5.85 1.00 0.15 7.00
OAKLAND 11-08-78 5.26 1.41 0.25 6.92
OCEANA 11-04-86 5.75 1.25 0.45 7.45
OGEMAW 05-11-65 7.20 1.00 0.30 8.50
ONTONAGON  08-02-88 6.52 1.00 0.32 7.84
OSCEOLA 08-07-84 6.75 1.00 0.25 8.00
OSCODA 08-03-76 7.00 1.00 0.30 8.30
OTSEGO 08-08-78 4.12 1.00 0.26 5.38
OTTAWA 08-02-94 4.44 1.05 0.12 5.61
PRESQ ISLE 08-07-94 5.74 1.00 0.26 7.00
ROSCOMMON 11-07-78 4.60 1.50 0.30 6.40
SAGINAW 11-05-74 5.00 1.00 0.15 6.15
SAINT CLAIR 11-07-78 5.77 1.00 0.21 6.98
SAINT JOSEPH 11-04-92 4.76 1.00 0.24 6.00
SANILAC 11-05-74 5.00 1.00 0.25 6.25
SCHOOLCRAFT 10-01-91 6.50 1.40 0.10 8.00
SHIAWASSEE   5.56 1.00 .10-.245 6.80
TUSCOLA 11-03-64 4.20 1.65 0.15 6.00
VAN BUREN 11-07-78 5.25 1.00 0.17 6.42
WASHTENAW 09-15-64 5.50 1.16 0.12 6.78
WAYNE   6.07 1.00-1.85 0.30 7.67
WEXFORD 11-07-71 7.50 1.00 0.30 8.80
           
Average (68 fixed) 5.70 1.15 0.26 7.10

Source: State Tax Commission
Rates stated are non-rolled back rates.
Note: Legislation accompanying School Finance Reform in 1993 resulted in K-12 School allocation being eliminated from the allocation process.

1997 Allocated Tax Rates

Authorized Rates before Headlee Rollback

County

Date Voted

County Alloc.

Township Alloc.

ISD Alloc.

Total Alloc'n
           
ALCONA  09-11-69 5.25 0.70 0.25 6.20
ALGER 08-02-94 6.15 1.00 0.24 7.39
ALLEGAN 11-02-65 5.70 1.07 0.14 6.91
ALPENA 08-03-76 5.48 1.29 0.25 7.02
ANTRIM 08-04-92 5.40 1.00 0.27 6.67
ARENAC 08-02-88 5.20 1.00 0.20 6.40
BARAGA 08-07-90 7.30 1.00 0.40 8.70
BARRY 11-06-90 5.87 1.00 0.13 7.00
BAY 08-05-86 6.00 1.35 0.20 7.55
BENZIE 08-10-82 5.29 1.21 0.27 6.77
BERRIEN 11-07-78 5.50 1.10 0.20 6.80
BRANCH 08-04-92 5.50 1.10 0.20 6.80
CALHOUN 11-07-72 5.56 1.00 0.26 6.82
CASS 03-30-65 5.75 1.00 0.25 7.00
CHARLEVOIX   4.70 1.00 0.20 5.90
CHEBOYGAN   5.74 1.00 0.26 7.00
CHIPPEWA 11-03-92 6.15 1.65 0.20 8.00
CLARE 11-05-74 5.50 1.00 0.50 7.00
CLINTON 08-02-88 5.80 1.00 0.20 7.00
CRAWFORD   6.50 1.00 0.30 7.80
DELTA 08-05-76 5.45 1.00 0.15 6.60
DICKINSON   6.18 1.40 0.17 7.75
EATON 11-07-78 5.50 1.00 0.20 6.70
EMMET 08-04-92 5.60 1.00 0.20 6.80
GENESEE 08-08-78 5.68 1.04 0.17 6.89
GLADWIN 08-03-76 5.75 1.00 0.25 7.00
GOGEBIC 11-06-90 6.68 1.00-2.00 0.32 9.00
GR.TRAVERSE 11-05-74 6.20 1.00 0.27 7.47
GRATIOT 11-04-70 5.98 1.08 0.28 7.34
HILLSDALE 11-02-76 5.75 1.00 0.30 7.05
HOUGHTON 08-04-92 6.30 1.30 0.40 8.00
HURON 03-28-66 4.82 1.30 0.13 6.25
INGHAM 11-03-70 6.80 1.00 0.20 8.00
IONIA   5.25 1.00 0.15 6.40
IOSCO 08-02-88 4.50 2.00 0.38 6.88
IRON 08-04-92 6.70 1.00 0.15 7.85
ISABELLA 08-04-92 6.61 1.00 0.28 7.89
JACKSON * 11-03-70 5.95 1.00 0.40 7.35
KALAMAZOO 11-02-65 4.85 1.00 0.15 6.00
KALKASKA    6.45 1.10-2.70 0.40 9.55
KENT 08-10-82 4.80 1.10 0.10 6.00
KEWEENAW 08-04-92 6.45 1.10-2.70 0.40 6.85
LAKE 11-06-84 7.32 1.00 0.30 8.62
LAPEER 12-10-85 4.55 1.85 0.23 6.63
LEELANAU 11-04-69 6.20 1.00 0.27 7.47
LENAWEE 11-05-68 5.75 1.00 0.30 7.05
LIVINGSTON   5.00 1.30 0.10 6.40
LUCE 08-05-86 5.90 1.00 1.20 8.10
MACKINAC 11-06-90 4.50 1.50 0.20 6.20
MACOMB   5.19 1.00 0.23 6.42
MANISTEE   5.50 1.50 0.30 7.30
MARQUETTE 11-08-88 6.00 1.40 0.24 7.64
MASON   5.30 1.00 0.30 6.60
MECOSTA 08-04-92 6.00 1.25 0.25 7.50
MENOMINEE* 08-05-80 7.50 1.50 0.40 9.40
MIDLAND 11-05-68 5.00 1.50 0.20 6.70
MISSAUKEE   5.00 1.50 0.30 6.80
MONROE   4.95 1.00 0.30 6.25
MONTCALM* 11-05-74 5.00 1.00 0.20 6.20
MONTMORENCY 11-02-76 5.75 1.00 0.25 7.00
MUSKEGON 11-05-74 6.20 1.30 0.50 8.00
NEWAYGO   5.85 1.00 0.15 7.00
OAKLAND 11-08-78 5.26 1.41 0.25 6.92
OCEANA 11-04-86 5.75 1.25 0.45 7.45
OGEMAW 05-11-65 7.20 1.00 0.30 8.50
ONTONAGON  08-02-88 6.52 1.00 0.32 7.84
OSCEOLA* 08-07-84 6.75 1.00 0.25 8.00
OSCODA 08-03-76 7.00 1.00 0.30 8.30
OTSEGO 08-08-78 4.12 1.00 0.26 5.38
OTTAWA 08-02-94 4.44 1.05 0.12 5.61
PRESQ ISLE 08-07-94 5.74 1.00 0.26 7.00
ROSCOMMON 11-07-78 4.60 1.50 0.30 6.40
SAGINAW 11-05-74 5.00 1.00 0.15 6.15
SAINT CLAIR 11-07-78 5.77 1.00 0.21 6.98
SAINT JOSEPH 11-04-92 4.76 1.00 0.24 6.00
SANILAC 11-05-74 5.00 1.00 0.25 6.25
SCHOOLCRAFT 10-01-91 6.50 1.40 0.10 8.00
SHIAWASSEE   5.55 1.00 0.25 6.80
TUSCOLA 11-03-64 4.20 1.65 0.15 6.00
VAN BUREN 11-07-78 5.25 1.00 0.17 6.42
WASHTENAW 09-15-64 5.50 1.16 0.12 6.78
WAYNE*   6.07 1.00-1.30 0.30 6.37
WEXFORD 11-07-71 7.50 1.00 0.30 8.80
           
Average (68 fixed) 5.71 1.11 0.26 7.07

Source: State Tax Commission Annual Property Tax Levy Report
Rates stated are non-rolled back rates.
* = County did not report 1997 allocation rates, 1996 rates used.
Note: Legislation accompanying School Finance Reform in 1993 resulted in K-12 School allocation being eliminated from the allocation process.

1998 Allocated Tax Rates 

Authorized Rates before Headlee Rollback 

County

Date Voted

County Alloc.

Township Alloc.

ISD Alloc.

Total Alloc.
ALCONA  09-11-69 5.25  0.70  0.25  6.20 
ALGER 08-02-94 5.76  0.97  0.22  6.95 
ALLEGAN 11-02-65 5.70  1.07  0.14  6.91 
ALPENA 08-03-76 5.48  1.29  0.25  7.02 
ANTRIM 08-04-92 5.40  1.00  0.27  6.67 
ARENAC 08-02-88 5.20  1.00  0.20  6.40 
BARAGA 08-07-90 7.30  1.00  0.40  8.70 
BARRY 11-06-90 5.87  1.00  0.13  7.00 
BAY 08-05-86 6.00  1.35  0.20  7.55 
BENZIE 08-10-82 5.29  1.21  0.27  6.77 
BERRIEN 11-07-78 5.50  1.10  0.20  6.80 
BRANCH 08-04-92 5.50  1.10  0.20  6.80 
CALHOUN 11-07-72 5.57  1.00  0.25  6.82 
CASS 03-30-65 5.75  1.00  0.25  7.00 
CHARLEVOIX   4.70  1.00  0.20  5.90 
CHEBOYGAN 08-02-94 5.74  1.00  0.26  7.00 
CHIPPEWA 11-05-96 6.15  1.65  0.20  8.00 
CLARE 11-05-74 5.50  1.00  0.50  7.00 
CLINTON 08-08-94 5.80  1.00  0.20  7.00 
CRAWFORD 11-03-92 6.50  1.00  0.30  7.80 
DELTA 08-05-76 5.45  1.00  0.15  6.60 
DICKINSON   6.18  1.40  0.17  7.75 
EATON 11-07-78 5.50  1.00  0.20  6.70 
EMMET 08-06-96 5.60  1.00  0.20  6.80 
GENESEE 08-08-78 5.68  1.04  0.17  6.89 
GLADWIN 08-03-76 5.75  1.00  0.25  7.00 
GOGEBIC 11-05-96 6.68  1.00-2.00 0.32  9.00 
GR.TRAVERSE 11-05-74 6.20  1.00  0.27  7.47 
GRATIOT 11-04-70 5.98  1.08  0.28  7.34 
HILLSDALE 11-02-76 5.75  1.00  0.30  7.05 
HOUGHTON 08-06-96 6.30  1.30  0.40  8.00 
HURON 03-28-66 4.82  1.30  0.13  6.25 
INGHAM 11-03-70 6.80  1.00  0.20  8.00 
IONIA   5.25  1.00  0.15  6.40 
IOSCO 08-02-88 4.50  1.00  0.25  5.75 
IRON 08-04-92 6.69  1.00  0.16  7.85 
ISABELLA 08-06-96 6.61  1.00  0.28  7.89 
JACKSON  11-03-70 5.95  1.00  0.40  7.35 
KALAMAZOO 09-05-96 4.85  1.00  0.15  6.00 
KALKASKA    6.00  1.00  0.27  7.27 
KENT 08-10-82 4.80  1.10  0.10  6.00 
KEWEENAW 08-04-92 6.45  1.10-2.70 0.40  6.85 
LAKE 11-06-84 7.32  1.00  0.30  8.62 
LAPEER 12-10-85 4.55  1.85  0.23  6.63 
LEELANAU 11-04-69 6.20  1.00  0.27  7.47 
LENAWEE 11-05-68 5.75  1.00  0.30  7.05 
LIVINGSTON   5.00  1.30  0.10  6.40 
LUCE 08-05-86 5.90  1.00  1.20  8.10 
MACKINAC 08-08-95 4.50  1.50  0.20  6.20 
MACOMB   5.19  1.00  0.23  6.42 
MANISTEE   5.50  1.50  0.30  7.30 
MARQUETTE 11-08-88 6.00  1.40 0.24  7.64 
MASON   5.30  1.00  0.30  6.60 
MECOSTA 08-04-92 6.00  1.25  0.25  7.50 
MENOMINEE 08-05-80 7.50  1.50  0.40  9.40 
MIDLAND 11-05-68 5.00  1.50  0.20  6.70 
MISSAUKEE 08-08-82 5.00  1.50  0.30  6.80 
MONROE 11-06-96 4.95  1.00  0.30  6.25 
MONTCALM 11-05-74 4.66  1.00  0.20  5.86 
MONTMORENCY 11-02-76 5.75  1.00  0.25  7.00 
MUSKEGON 11-05-74 6.20  1.30  0.50  8.00 
NEWAYGO   5.85  1.00  0.15  7.00 
OAKLAND 11-08-78 5.26  1.41  0.25  6.92 
OCEANA 11-04-8603-25-97 5.75  1.25  0.45  7.45 
OGEMAW 05-11-65 7.20  1.00  0.30  8.50 
ONTONAGON  08-06-96 6.52  1.00  0.32  7.84 
OSCEOLA 08-07-84 6.75  1.00  0.25  8.00 
OSCODA 08-03-76 6.61  1.00  0.30  7.91 
OTSEGO 08-08-84 4.12  1.00  0.26  5.38 
OTTAWA 08-02-94 4.44  1.05  0.12  5.61 
PRESQ ISLE 08-07-94 5.74  1.00  0.26  7.00 
ROSCOMMON 11-07-78 4.60  1.50  0.30  6.40 
SAGINAW 11-05-74 5.00  1.00  0.15  6.15 
SAINT CLAIR 11-07-78 5.77  1.00  0.21  6.98 
SAINT JOSEPH 11-04-92 4.76  1.00  0.24  6.00 
SANILAC 11-05-74 5.00  1.00  0.25  6.25 
SCHOOLCRAFT 10-01-91 6.50  1.40  0.10  8.00 
SHIAWASSEE 08-08-96 5.55  1.00  0.25  6.80 
TUSCOLA 11-03-64 4.20  1.65  0.15  6.00 
VAN BUREN 11-07-78 5.25  1.00  0.17  6.42 
WASHTENAW 09-15-64 5.50  1.16  0.12  6.78 
WAYNE   6.07  1.00-1.30 0.30  6.37 
WEXFORD 11-07-71 7.50  1.00  0.30  8.80 
Average (73 fixed) 5.69  1.11  0.26  7.05 

Source: State Tax Commission -- Rates prior to Headlee Rollback

Compiled by:
Steven B. Duprey, Research Assistant, and
Dr. Lynn R. Harvey, Professor
Department of Agricultural Economics
Michigan State University, October 1998.