Mr. Smith has a house assessed at $51,000 (60 percent of sale value). His tax is $3.50 per $100 of AV. Mrs. Jones has a house assessed at $35,550 (45 percent of salevalue). Her tax rate is 36.2 mills. From the following information, answer the following:

a. Who pays the greater tax?

b. How much greater?

5. Using the tax rate and the assessment practices of Mr. Smith's district, how much tax would Mrs. Jones pay?