AL Code § 45-45-161 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 45 - Madison County.|Article 16 - Government Operations.|Part 2 - Distribution of Tennessee Valley Authority Payments in Lieu of Taxes.|Section 45-45-161 - Distribution of Payments.

Section 45-45-161Distribution of payments. (a)(1) Pursuant to the authority granted by Section 40–28–2, Madison County’s share of payments made by the Tennessee Valley Authority to the state in lieu of ad valorem taxes shall be distributed in the following manner: (1) Up to one percent of such payments each year shall be used to establish, equip, and maintain a legislative delegation office. All decisions concerning the Madison County Legislative Office including, but not limited to, revenue, income, or purchases shall be made by resolutions of the delegation adopted by a concurrent majority of the Madison County delegation, senators and house of representative members, each house voting separately. Such resolution may provide an operation procedure for the delegation office. The Madison County Commission shall immediately pay such amounts from such funds as the Madison County legislative delegation may request. Requests shall be in the form of a resolution passed by the county legislative delegation, signed by one senator and one member of the House of Representatives from the county who shall be duly appointed by the legislative delegation. The legislative delegation shall expend such monies to employ staff, acquire adequate physical office space, equipment, supplies, services, and all other necessary items and may also expend the monies for other county purposes at the discretion and direction of the legislative delegation. The persons employed and expenditures of the funds by the legislative delegation shall be in their discretion. Any funds allocated but not spent at the end of the fiscal year, in accordance with this subsection, shall not revert to the general fund of the county treasury, but shall be carried forward and shall remain available year to year for expenditure. The revenue and expenditures of the legislative office shall be audited on an annual basis. (2) In addition to its annual budget allocation, the legislative delegation is authorized to receive a separate allocation for extraordinary purchase of equipment, not to exceed 10 percent of its budget allocation. It is understood this allocation may not be made annually, but only as needed. (b) The remaining money, disbursed pursuant to the authority granted by Section 40–28–2, shall be prorated in the following manner: (1)a. Seventy percent of the remaining money shall be distributed among the county school system and the municipal school systems on the basis of average daily attendance of each school system as it bears to the total average daily attendance of all county and municipal school systems based on the number of students residing within the county. Beginning October 1, 2000, of this amount received by the City of Madison school system, forty thousand dollars ($40,000) shall be expended annually at Bob Jones High School in the City of Madison on outdoor athletic facilities, extracurricular equipment, athletic fields, or stadiums and ten thousand dollars ($10,000) shall be expended for the City of Madison middle schools for outdoor athletic facilities, including athletic fields or extracurricular equipment. Of this amount received by the county, two hundred fifty thousand dollars ($250,000) shall be expended annually by the county school system on outdoor athletic facilities, including athletic fields or stadiums. Beginning with the 2002–2003 school year, the funds provided to the county school system pursuant to the preceding sentence for outdoor athletic facilities shall be expended annually as follows: Forty thousand dollars ($40,000) shall be expended at each of the current five high schools in the county school system for outdoor athletic facilities, including athletic fields or stadiums, and fifty thousand dollars ($50,000) which shall be distributed to the middle schools in the county school system and expended for outside athletic facilities, including athletic fields. Any funds currently being held on February 1, 2006, for matching purposes at middle schools shall be released to the middle school for which the funds were being held without regard to any matching funds for outside athletic facilities, including athletic fields. Upon a request by an individual school and its athletic booster club or association, the Madison County Board of Education or the Madison City Board of Education, within its respective school system, may pledge funds provided pursuant to this paragraph for high school athletic fields or stadiums as collateral for securing loans for the construction of new outdoor athletic fields or stadiums. b. Notwithstanding the foregoing, for the first fiscal year following February 23, 2010, the county school system shall reimburse any municipal school system in the amount of three-fourths of any loss incurred by that municipal school system under this section. For the second fiscal year following February 23, 2010, the county school system shall reimburse any municipal school system in the amount of one half of any loss incurred by that municipal school system under this section. For the third fiscal year following February 23, 2010, the county school system shall reimburse any municipal school system in the amount of one fourth of any loss incurred by that municipal school system under this section. Any reimbursements made pursuant to this section shall be made prior to any transfers of money to any municipal school system pursuant to this section. (2) Nine percent of the remaining money shall be paid to the Madison County General Fund. (3) One percent shall be allocated to municipal schools on academic alert or academic caution as determined by the State Superintendent of Education for the first five fiscal years following October 1, 1997, and thereafter the one percent shall be allocated pursuant to subdivision (1). (4) Nineteen and one-half percent of the remaining money shall be paid to the City of Huntsville General Fund of which 15 percent shall be earmarked to the Huntsville City School System. (5) One-half percent of the remaining money shall be paid to the incorporated municipalities within Madison County on a per capita basis. Payments shall be distributed in the following manner: a. Sixty-five percent to the county school system to be paid by the municipal governing body directly to the school system. b. Thirty-five percent to the municipal general fund. (c)(1) Provided, however, notwithstanding the foregoing, the three percent increase to be distributed to Madison County pursuant to Section 40–28–2, shall be paid to the Madison County Delegation Office for the 2007 fiscal year only and then to the Madison County Commission to be expended exclusively for road projects as follows: a. Fiscal year 2008, Old Madison Pike Bridges. b. Fiscal year 2009–2010, extending Martin Luther King Jr. Blvd to Memorial Parkway. c. Fiscal year 2011–2012, Winchester Road to Naugher Road. d. Fiscal year 2013, King Drake to U.S. 431 Connector. e. Fiscal year 2014–2015, U.S. 431 Bridges. f. Fiscal year 2016, Jeff Road–University Drive to Capshaw Road. g. Fiscal year 2017, Zierdt Road–Madison Blvd to Martin Road. (2) In any fiscal year in which any of the aforementioned road projects are not begun or completed, the funds for such projects shall be placed in a separate escrow account to be used exclusively for the unfinished or incomplete project. (d) Notwithstanding subsection (c), all future growth in excess of two and one-half percent, excluding the three percent allocation in subsection (c), shall be distributed to the Madison County Legislative Delegation Office. (e) Notwithstanding any other provision of this section to the contrary, any increase in funding received by Madison County as a result of any legislation enacted after February 23, 2010, shall be distributed to the Madison County Legislative Delegation Office.  (Act 80–277, p. 366, § 1; Act 83–434, p. 614, § 1; Act 87–394, p. 564, § 1; Act 92–522, p. 1055, § 1; Act 97–852, 1st Sp. Sess., p. 140, § 1; Act 2000–475, p. 905, § 1; Act 2000–587, p. 1072, § 1; Act 2006–347, p. 918, § 1; Act 2007–320, p. 574, § 1; Act 2010–108, p. 142, § 1.)