reglab/housing_qa huggingface dataset:
AL Code § 16-13-104 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-104 - Exemption From Taxation.

Section 16-13-104Exemption from taxation. All warrants and interest coupons attached to the same issued hereunder shall be exempt from state, county and municipal taxation. (Acts 1939, No. 186, p. 334, §15; Code 1940, T. 52, §230.)
AL Code § 16-13-105 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-105 - Warrants May Be Validated.

Section 16-13-105Warrants may be validated. All school warrants authorized by this article may, in the discretion of the board of education, be validated in a proceeding in accordance with Sections 6-6-750 through 6-6-757, or any similar proceedings prescribed by law, but such proceedings shall not be essential to the validity of such warrants. (Acts 1939, No. 186, p. 334, §16; Code 1940, T. 52, §231.)
AL Code § 16-13-106 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-106 - Records.

Section 16-13-106Records. The county board of education or the city board of education, as the case may be, shall keep in its minutes a complete record of all warrants issued under the provisions of this article, which record shall show upon what authority the warrants are issued, the amounts in which issued, the persons to whom issued, the dates of issue, the purpose or purposes for which issued, the rate of interest to be paid and the time and place of payment of each installment of principal and interest. It shall be the duty of the superintendent of education to prepare in duplicate on the first day of October in each year, and whenever additional warrants are issued, a record showing all of the information required by this section as to all warrants then outstanding, and he shall deliver one copy of each such record to the custodian of county school funds or the treasurer of the city school funds, as the case may be. (Acts 1939, No. 186, p. 334, § 17; Code 1940, T. 52, §232.)
AL Code § 16-13-107 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-107 - Exclusiveness of Article.

Section 16-13-107Exclusiveness of article. No warrants payable in any fiscal year later than the fiscal year in which they were issued shall be issued except in accordance with the provisions of this article. (Acts 1939, No. 186, p. 334, § 18; Code 1940, T. 52, §233.)
AL Code § 16-13-108 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-108 - Elections.

Section 16-13-108Elections. (a) Elections for the purpose of voting special taxes for any school purpose or for school purposes generally under the constitution may be held at any time in accordance with law for one or more of the following purposes: (1) Voting such tax where no such tax is being levied; (2) Voting such tax for a period additional to the period for which the tax then being levied has been voted; (3) Voting an additional rate of such tax where such tax has been voted at a rate less than the limit permitted by the constitution; (4) Voting such tax for a different purpose from that for which the tax has already been voted and beginning with the fiscal year after such election, the purpose of the new election shall govern; provided, that the change of purpose for which a tax is voted shall not deprive the holders of outstanding warrants of their rights; or (5) Voting such tax for the purpose of consolidation or enlargement of special tax districts; provided, that the holders of outstanding warrants shall not be deprived of their rights. (b) No election for the voting of the tax shall be held which would authorize the tax for a period or aggregate periods which would cause the tax to become due and payable later than 30 years from the October 1 next after such election. All warrants heretofore or hereafter issued as preferred claims against a special tax under the constitution shall continue such claims against such tax until paid, whether such tax was voted at one time or from time to time and whether such tax was voted at the time the warrants were issued or thereafter. (Acts 1939, No. 186, p. 334, §20; Code 1940, T. 52, §235.)
AL Code § 16-13-109 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 5 - Warrants for Special County and District Taxes.|Section 16-13-109 - Investment of Unused Proceeds in Government Securities.

Section 16-13-109Investment of unused proceeds in government securities. If any county or city board of education has issued and sold school warrants under the provisions of this article for school building purposes and if the proceeds of such warrants cannot now be used for school building construction due to priority regulations of the government of the United States, such board shall have the authority to invest the proceeds of such warrant sale in securities issued by the government of the United States of America having a fixed redemption value at the option of the holder of not less than the amount originally invested. County and city boards of education shall have the authority to use for debt service purposes any interest received on securities issued by the United States government in which the proceeds of school warrant sales are invested. When it becomes practicable for such boards of education to construct the school buildings for which said school warrants were originally issued, said boards of education shall have the authority to liquidate the securities in which the proceeds of warrant sales are invested and apply the same to the purposes for which the school warrants were originally sold. (Acts 1943, No. 156, p. 141, §1.)
AL Code § 16-13-122 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 6 - Warrants for Special License, Privilege or Excise Taxes.|Section 16-13-122 - Provisions of Article Cumulative.

Section 16-13-122Provisions of article cumulative. The provisions of this article are cumulative and shall not be deemed to restrict or abridge any power which any board of education had prior to the adoption of said sections. (Acts 1953, No. 528, p. 735, §3.)
AL Code § 16-13-141 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-141 - Comptroller and State Superintendent to Estimate Funds.

Section 16-13-141Comptroller and state superintendent to estimate funds. On or before the first day of September of each year, the Comptroller, or such state official as may be charged by law with the responsibility of estimating the income from the various state revenue measures, shall certify to the State Superintendent of Education the income estimated to be available during the next fiscal year to meet the various appropriations for the public elementary and high schools of the state. The state superintendent shall thereupon estimate the amount of each of these funds to be apportioned to each of the school systems of the state during the next fiscal year. (Acts 1939, No. 454, p. 610, § 3; Code 1940, T. 52, §238; Acts 1953, No. 82, p. 126, §2.)
AL Code § 16-13-142 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-142 - County and City Treasurer to Certify Estimated Funds Available.

Section 16-13-142County and city treasurer to certify estimated funds available. On or before the first day of September, the county treasurer of each county and the city treasurer of each city, the county tax assessor, or the official or officials in each county and city who are charged by law with the responsibility of determining or estimating revenues to be available for the operation of government in that county or city, shall certify in writing through the county or city superintendent of education in charge of schools in that county or city to the county or city board of education the assessed valuation of property on which taxes are to be collected during the next fiscal year and the amount of school taxes which may reasonably be expected to be derived from assessed valuations during that year. This official or these officials shall also certify in writing through the county or city superintendent of education to the county or city board of education the amount which may be expected to be available from any other fund or funds set aside by law or ordinance or in any other manner for school purposes in that county or city. (Acts 1939, No. 454, p. 610, §4; Code 1940, T. 52, §239; Acts 1953, No. 82, p. 126, §3.)
AL Code § 16-13-143 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-143 - When Budget Official; Approval of Funds for Teachers' Salaries; Changes in Budget; Approval Prerequisite to Receipt of Funds.

Section 16-13-143When budget official; approval of funds for teachers' salaries; changes in budget; approval prerequisite to receipt of funds. (a) A budget shall become official and shall be followed in the matter relating to the financial operation of the schools of any school system when it has been prepared by the superintendent of education and approved by the county or city board of education, as the case may be, in accordance with the conditions prescribed above, and when a copy has been filed with and approved by the State Superintendent of Education. (b) The State Superintendent of Education shall not approve the expenditure of public funds for the salaries of teachers unless said teachers hold valid teaching certificates and have been nominated in writing by the county or city superintendent of education and appointed by the county or city board of education, as the case may be. (c) A county or city superintendent of education with the approval of his board shall have authority during the fiscal year to make such changes within the budget as are deemed desirable; provided, that schools are operated for the state minimum term according to rules and regulations of the State Board of Education; and provided, that a deficit is not incurred by such change or changes. (d) No school board shall be entitled to receive any school funds apportioned by the State Board of Education for any fiscal year until that school board has filed a budget for that fiscal year with the State Superintendent of Education, which budget has been approved in accordance with the provisions of this article. (Acts 1939, No. 454, p. 610, §6; Code 1940, T. 52, §241.)
AL Code § 16-13-144 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-144 - Prohibition and Penalty for Exceeding Budget; Waiver of Penalty.

Section 16-13-144Prohibition and penalty for exceeding budget; waiver of penalty. (a) No local board of education shall spend or obligate itself to spend more money in any fiscal year than the estimate of income available to that board of education for that year, plus balances on hand at the beginning of the fiscal year, which estimate shall be approved by the State Superintendent of Education, if the excess expenditure or excess obligation to spend results in a deficit for that fiscal year, except as provided in Section 16-13-145. The estimate of income shall include estimates of income from revenue receipts from all sources and estimates of nonrevenue receipts from all sources, but excluding all funds derived from loans other than loans obtained by the issuance of school warrants authorized by the laws of the state. This section shall not apply to any fiscal year where there is proration of education funds going to local boards of education. No funds shall be transferred by any board of education from salary allocations to any other expenditure or for any other purpose. In times of proration, salaries shall not be subject to proration. (b)(1) If a local board of education in any fiscal year violates this section, the State Superintendent of Education shall reduce in the succeeding fiscal year the allotment from the Foundation Program Fund to which the local board of education is otherwise entitled an amount equal to one-fourth of the deficit. (2) The State Superintendent of Education may waive all or part of the penalty if the school system has made a substantial effort to remove the deficit and agrees to develop an approved financial plan. (c) If any local superintendent at any time makes a financial statement to his or her local board of education or to the State Superintendent of Education in which the superintendent purposely misrepresents the amount of the deficit or obligations outstanding of his or her local board of education, he or she shall be guilty of a misdemeanor and punishable by a fine of not less than one hundred dollars ($100) and not more than five hundred dollars ($500). (Acts 1939, No. 454, p. 610, §7; Code 1940, T. 52, §242; Acts 1979, No. 79-763, p. 1363, §1; Acts 1995, No. 95-314, p. 634, §27; Acts 1996, No. 96-480, p. 608, §1.)
AL Code § 16-13-146 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-146 - Interest Rate on Current Loans.

Section 16-13-146Interest rate on current loans. County and city boards of education shall have authority to pay interest at a rate not exceeding eight percent per annum on current loans secured in accordance with the provisions of Section 16-13-145. County and city boards of education shall have the right to call upon the State Superintendent of Education for assistance in securing loans at as low an interest rate as possible. (Code 1940, T. 52, §244; Acts 1981, No. 81-822, p. 1465, §9.)
AL Code § 16-13-147 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 7 - Budget System.|Section 16-13-147 - Payment of Teachers' Salaries When Due.

Section 16-13-147Payment of teachers' salaries when due. It shall be the duty of county and city boards of education to pay teachers' salaries promptly when due and, if funds on hand are insufficient, to secure such current loans as are necessary to pay teachers' salaries and other current expenses when due in accordance with the provisions of Section 16-13-145. If any board of education fails to pay the salaries of its teachers in its employ for any month within 10 days after such salaries are due, the county or city superintendent of education, as the case may be, must on the eleventh day of such delinquency make a full and complete report to the State Superintendent of Education of the reasons for such delinquency. No county or city board of education shall have the authority to issue certificates of indebtedness to teachers or to other creditors of the board, but if current funds on hand are insufficient to pay teachers' salaries and other current expenses when due, the board shall secure current loans and pay its teachers and other current expenses on time as authorized in Section 16-13-145. (Acts 1939, No. 454, p. 610, §10; Code 1940, T. 52, §245.)
AL Code § 16-13-160 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-160 - Petition for Election; Calling of Election.

Section 16-13-160Petition for election; calling of election. Upon a petition signed by 200 or more qualified electors of the county, who are also freeholders, to the county commission in any county within the State of Alabama, the said commission shall order an election to determine whether or not a special tax of one mill shall be levied for the support of the public schools within said county as hereinafter provided. (School Code 1927, §253; Code 1940, T. 52, §246.)
AL Code § 16-13-161 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-161 - Election Notice.

Section 16-13-161Election notice. There shall be made publication of the election in some newspaper within the county, which publication shall show the rate of such proposed tax, the time it is proposed to be continued and the purpose for which the levy is proposed to be made. (School Code 1927, §254; Code 1940, T. 52, §247.)
AL Code § 16-13-162 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-162 - Election Officers; Conduct of Election.

Section 16-13-162Election officers; conduct of election. (a) The inspectors and officers of the election shall be appointed and such elections shall be held and the result of said elections shall be declared in the same manner and by the same officers as is the result of the regular elections for county officers under the general laws of the state. (b) The election provided for in this article may be had at the time of holding any regular election within the county; and, if held at any such time, the inspectors and officers of the general election shall conduct at the same time the election herein provided for; and for such services they shall receive no compensation other than that allowed them for the holding of the general election; but if such an election is had at any other time than that of holding a regular election within the county, then the election officers shall receive the same pay as that for holding a general election. (School Code 1927, §§255, 260; Code 1940, T. 52, §§248, 253.)
AL Code § 16-13-163 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-163 - Electors.

Section 16-13-163Electors. All persons who are at the time of such election qualified electors in the county where such election is held under the laws and Constitution of Alabama then in existence shall be qualified electors to participate therein. (School Code 1927, §256; Code 1940, T. 52, §249.)
AL Code § 16-13-164 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-164 - Ballot and Election Supplies.

Section 16-13-164Ballot and election supplies. The county commission shall provide a sufficient number of ballots for each voting precinct within said county, and at the top of each ballot shall be printed the rate of such proposed tax, the time it is to be continued and that the purpose is for the support of the public schools, and directly underneath in plain type shall be printed on different lines the words, "For proposed taxation," "Against proposed taxation," and a place must be left directly to the left of each line thereof, and the voters favoring the proposed taxation will make a cross mark directly to the left of the line, "For proposed taxation," and the voter not favoring proposed taxation will make a cross mark directly to the left of the line "Against proposed taxation." (School Code 1927, §257; Code 1940, T. 52, §250.)
AL Code § 16-13-165 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-165 - Levy and Assessment of Tax.

Section 16-13-165Levy and assessment of tax. If three fifths of those voting at said election have voted for the proposed taxation, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county, which shall not exceed $.10 on each $100.00 of taxable property in said county; but the rate of such special tax shall not increase the rate of taxation, state and county combined, in any one year to more than $1.25 on each $100.00 of taxable property in said county, but all special county taxes for public buildings, roads, bridges and the payment of debts existing at the ratification of the Constitution of 1875 shall not be included in the aforesaid $1.25 on the $100.00 of taxable property. (School Code 1927, §258; Code 1940, T. 52, §251.)
AL Code § 16-13-166 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 8 - One-Mill County School Tax.|Section 16-13-166 - Collection of Tax.

Section 16-13-166Collection of tax. The tax collector shall collect such special tax in the same manner and under the same requirements and laws as taxes of the state are collected, shall keep said amount separate and apart from all other funds, shall keep a clear and distinct account thereof and shall turn the same over to the custodian of county school funds whose duty it shall be to receipt therefor. The county board of education shall apportion the same to the various schools throughout the county in the same manner as the public school funds from the state are apportioned in said county. (School Code 1927, §259; Code 1940, T. 52, §252.)
AL Code § 16-13-180 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 9 - County and District Three-Mill School Taxes.|Section 16-13-180 - Petition for Election; Calling of Election.

Section 16-13-180Petition for election; calling of election. Upon a petition signed by 200 or more qualified electors of any county to the county commission, said county commission shall order an election to be held at the time specified in said petition to determine whether or not a special tax shall be levied for public school purposes within said county; and, upon request of the county board of education to the county commission, said court shall order an election to be held at the time requested by the said board of education to determine whether or not a special tax shall be levied for public school purposes within any school tax district in the county under the control of such board; and, upon the request of any city board of education to the county commission, said court shall order an election to be held at the time requested by said board of education to determine whether or not a special tax shall be levied for public school purposes within said city. (School Code 1927, §261; Code 1940, T. 52, §254.)
AL Code § 16-13-181 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 9 - County and District Three-Mill School Taxes.|Section 16-13-181 - Request by Board of Education for Election.

Section 16-13-181Request by board of education for election. Upon the written request of the county board of education or of the board of education of any city having a city board of education for a special election in any school tax district under the control of the respective board, the county commission shall call an election at the time and for the rural or city school tax districts as requested by the respective board of education and shall appoint three managers and one returning officer for each voting place in the school tax district or at such special voting places as may be designated for the special election by the judge of probate of the county who shall locate such voting places, upon the recommendation of the county board of education, and such special voting places shall be set out in the notices of the special election. (School Code 1927, §265; Code 1940, T. 52, §258.)
AL Code § 16-13-182 (2021)
2021 Code of Alabama|Title 16 - Education.|Chapter 13 - School Finances Generally.|Article 9 - County and District Three-Mill School Taxes.|Section 16-13-182 - When District Tax Cannot Be Levied.

Section 16-13-182When district tax cannot be levied. No election in any rural or city school tax district shall be held for the purpose of levying and collecting a special school tax for school purposes unless the county in which said rural or city school tax district is located shall be levying and collecting special county taxes for school purposes of not less than $.30 on each $100.00 worth of taxable property in such county. (School Code 1927, §262; Code 1940, T. 52, §255.)