 The study was performed at the districts' request.One finding from the study was that if the districts were merged in 1992-93, the local tax effort required of the merged district would have fallen in between the two districts.It was estimated that Salisbury's tax rate would decrease by 17 mills in the 1992-93 school year, and the Meyersdale's tax rate would increase by 8 mills in the 1992- 93 school year.