I think you broke the code on this one. Nice summary. I agree with you on this. However, Playing Devil's Advocate though, what they are doing is shifting the burden to those taxpayers (parents) who garner the benefit from the activity (parking/sports/ect) instead of spreading the burden to taxpayers who may or may not benefit from the activity. You choose to play a sport you have to pay extra You choose not to play a sport you don't have to pay extra. There are some people who support such policies. Perhaps this is how the school board is justifying their decision? In any case, I think you are right. The school board is not trying to reduce costs; they are just looking for ways to transfer the tax burden. IMO what they should be doing is trying to reduce everyone's burden.