This study was conducted at Northwest Iowa Community College (NCC), located in Sheldon, Iowa. Northwest Iowa Community College serves a 4 1/2 county rural area. In December of 1992 NCC placed a seven million dollar bond issue before the voters. This referendum which needed a 60% plus one voter approval received a 36.41% approval. Campaign strategies for the 1992 referendum included a targeting of possible affirmative voters. This research identified six subgroups of constituents--five subgroups affiliated with the college (college advisory committee members, credit students and alumni, employees, continuing education participants and senior citizens who had taken classes from the college) and the sixth subgroup; the general public;This research ascertained which criteria voters in the district believe impacted their decision making process on a tax referendum. The study determined if there were differences among identified subgroups in relation to demographics, perceptions of the institution, and voting tendencies on tax referendum. A mail survey (sent in January of 1994) yielded a response rate of 47.38% (N = 379);The results indicated that the major criteria used in determining support or rejection of a tax levy was how the funds were going to be used. That criteria was followed by a concern for the cost to the individual tax payer and whether the referendum was for a continuation or new tax. The duration of a levy and the total value of the levy were determined to have minimal impact;When considering voting tendencies of subgroups, advisory committee members indicated the greatest support, followed by employees and continuing education participants. These groups were either committed to voting affirmative or were inclined to do so. Senior citizens, students and the general public ranged from uncertainty to likely support, with senior citizens indicating the least support. The survey indicated a difference in the perception of subgroups relative to selected factors on image, mission and effectiveness;This research also considered differences which may exist between probable affirmative and probable negative voters. There were differences in relation to selected factors of image, but no differences in the areas of mission or effectiveness. Males tended to show a strong commitment to support a tax levy. Females indicated that they were uncertain of their support. Ownership of property did not appear to negatively impact an individual's support of a levy nor did distance from the college.