Property in Dry Gultch County is assessed at $305,000,000. The taxes to be raised are $13,750,000. What is the tax rate?

(13,750,000) / (305,000,000) = 0.04508 or 4.508 %

Well you know that the value is 305 million

And the taxes are 13.75 million. taxes are a percentage of the value. to get a percentage of the value you use:

value * percent = percentage of value

So:

305 million * percent = 13.75 million

or:

305 * x = 13.75

x = 13.75 / 305

x =.045

x = 4.5%