Ms. Brown has a house assessed at $ 55,800 (62 percent of sale value). Her tax rate is $ 3.25 per $ 100 of assessed valuation. Mr. Barnes has a house assessed at $ 42,720(48 percent of sale value). His tax rate is $ 32.75 per $ 1,000 (AV).

a. Who pays the greater tax?

b. How much greater?

7. Using the tax rate and the assessment practices of Ms. Brown's district, how much tax would Mr. Barnes pay?