Maryland State

Defintion

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Per Pupil Wealth

Taxable Wealth in relation to the September 30 enrollment of a school district.

Wealth is defined in The Code of Maryland Regulations COMAR Section 5-202 as the sum of a county's net taxable income, the assessed value of real property, and fifty percent of the assessed value of personal property. The denominator is the September 30 equated enrollment.

Reported since November 1990: System and State levels.