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Public school students who claim to be disadvantaged by this school funding law have challenged the law solely on the ground that it violates the Fourteenth Amendment's equal protection clause.
A state law provides some funding for public schools on a per-student basis from general state revenues, which primarily come from the state income and sales taxes. The law also provides that all other public monies used to support public schools in the state come from locally levied real estate taxes. This results in a large disparity in per-student funding among the state's many public school districts because some districts have higher property values per student than other districts.
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A is incorrect. This is the standard for strict scrutiny. As stated above, rational basis applies.
B is incorrect. The burden of persuasion is the responsibility of persuading the trier of fact that the fact at issue is true. The party that bears the burden of persuasion must satisfy that burden in order to prevent a decision against it. The state would not have the burden of persuasion in this action because the public school students are the ones bringing the action.
D is incorrect. This is the standard for intermediate scrutiny. Under intermediate scrutiny, the law must be substantially related to an important government purpose. Under intermediate scrutiny, it is unclear who has the burden of proof, but in most cases, it appears to be the government. In this case, the standard of rational basis applies.