reglab/statecodes huggingface dataset:
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-100 - Payment of Incidental Costs.

Section 16-13-100
Payment of incidental costs.
The board of education issuing any warrants hereunder may pay the cost of printing the warrants, the cost of advertising the sale, the attorneys' fees for preparing proceedings, the attorneys' fees for furnishing an opinion as to legality acceptable to the purchaser and other expenses incidental to the issue of the warrants, but only the actual cost thereof shall be paid and all such payments shall be made to those actually rendering such services and not to the purchaser of the warrants, in a lump sum or otherwise; provided, that the board of education may employ any bank or banks and person or persons to assist in making arrangements relating to the issue of refunding warrants hereunder and the sale or exchange thereof and may pay them for such services subject to the approval of the State Superintendent of Education. This section shall not authorize the payment of a commission or other compensation for procuring a purchaser of capital outlay warrants issued hereunder.
(Acts 1939, No. 186, p. 334, §13; Code 1940, T. 52, §228.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-101 - Redemption of Warrants Prior to Maturity.

Section 16-13-101
Redemption of warrants prior to maturity.
Any board of education issuing warrants hereunder may, if such action shall be deemed advisable by the issuing board, retain in the proceedings authorizing the issuance of such warrants an option to redeem prior to maturity all or any part thereof, as may be specified in such proceedings, at such price or prices and after such notice or notices and on such terms and conditions as may be set forth in such proceedings and as may be briefly recited in the face of such warrants; provided, that the redemption price for any warrant redeemed prior to maturity shall not exceed the par value of that warrant plus accrued interest thereon to the date fixed for redemption and plus a premium not exceeding 12 months' interest on such warrant computed at the rate it would by its terms bear on the date fixed for redemption if it had not been called for redemption. Notice of the call for redemption prior to maturity of any warrant issued hereunder shall be given by publication at least once, at least 30 days before the date fixed for redemption, in a newspaper published or circulated in the county and also in a daily newspaper published in Montgomery or Birmingham.
(Acts 1939, No. 186, p. 334, §5; Code 1940, T. 52, §220; Acts 1969, No. 593, p. 1080, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-102 - Exchange and Delivery of Refunding Warrants.

Section 16-13-102
Exchange and delivery of refunding warrants.
Notwithstanding the provisions of Sections 16-13-96 and 16-13-97, refunding warrants issued hereunder may without advertisement be exchanged for a like amount of the warrants being refunded. If part of an authorized issue is so exchanged, the officers authorized to effect such exchange may select from the total authorized issue the particular refunding warrants to be so delivered, and the maturities of the refunding warrants at any time outstanding need not meet the requirements of this article as to equal annual instalments of principal and interest. Refunding warrants may be delivered to a bank designated by the issuing board to be held in escrow pending delivery pursuant to an order of the issuing board for the delivery or exchange of such refunding warrants, all or any part of which warrants held in escrow may be issued and sold or exchanged as other refunding warrants issued under the terms of this article.
(Acts 1939, No. 186, p. 334, §10; Code 1940, T. 52, §225.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-103 - Validity of Warrants.

Section 16-13-103
Validity of warrants.
Warrants reciting that they are issued pursuant to the terms of this article shall in any action or proceeding involving their validity be conclusively deemed to be fully authorized thereby and to have been issued, sold, executed and delivered in conformity therewith and with all other provisions of law applicable thereto and shall be incontestable, anything herein or in other statutes to the contrary notwithstanding, unless such action or proceeding is begun before or within 30 days after the day upon which the warrants are delivered and paid for, and no irregularity in the proceedings to authorize the issue of warrants hereunder nor the omission or neglect of any officer charged with the execution of any duties imposed by this article shall affect the validity of any warrants issued hereunder; provided, that the issuance of such warrants shall have been approved by the State Superintendent of Education.
(Acts 1939, No. 186, p. 334, § 14; Code 1940, T. 52, §229.)
2023 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 16-13-104
Exemption 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.)
2023 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 16-13-105
Warrants 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.)
2023 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 16-13-106
Records.
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.)
2023 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 16-13-107
Exclusiveness 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.)
2023 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 16-13-108
Elections.
(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.)
2023 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 16-13-109
Investment 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.)
2023 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 16-13-122
Provisions 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.)
2023 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 16-13-141
Comptroller 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.)
2023 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 16-13-142
County 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.)
2023 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 16-13-143
When 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.)
2023 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 16-13-144
Prohibition 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.)
2023 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 16-13-146
Interest 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.)
2023 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 16-13-147
Payment 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.)
2023 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 16-13-160
Petition 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.)
2023 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 16-13-161
Election 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.)
2023 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 16-13-162
Election 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.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 8 - One-Mill County School Tax. › Section 16-13-163 - Electors.

Section 16-13-163
Electors.
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.)
2023 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 16-13-164
Ballot 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.)
2023 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 16-13-165
Levy 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.)
2023 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 16-13-166
Collection 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.)
2023 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 16-13-180
Petition 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.)
2023 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 16-13-181
Request 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.)
2023 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 16-13-182
When 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.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-183 - Election Notice.

Section 16-13-183
Election notice.
The sheriff must give notice at least 30 days before any election to be held under this article, by publication in some newspaper in the county, if any is published therein, and if not, by writing posted at the courthouse door and at three other public places in the county of the time of holding, and when any election is to be held for a special tax for school purposes in any rural or city school tax district, written notices shall be posted in three public places within said district 30 days prior to said election. Said publications, both for special county and school tax district elections for school purposes, shall show the rate of such proposed tax, the time it is proposed to be continued, the purpose for which the levy is proposed to be made and a description of the boundaries of the proposed school tax district.
(School Code 1927, §263; Code 1940, T. 52, §256.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-184 - Election Officers; Conduct of Election.

Section 16-13-184
Election officers; conduct of election.
(a) The inspectors and officers of the special county election shall be appointed and said election shall be held and the results of such election shall be declared in the same manner and by the same officers as the results of the regular election for county officers, under the general election laws of the state; provided, that the election may be held at the time for holding any regular election in the county; and, if held at 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. If the election is held at some other time than that of holding the regular election in the county, then the election officers shall receive the same pay as that for holding the general election.
(b) The managers and returning officers, provided for above, shall conduct and make return of such election in the rural or city school tax district; and, in the event such election officers fail to appear at the polling place to which they are appointed, the officer or officers who do appear shall appoint someone to take their places. All election officers shall be residents of the special school tax district and qualified electors of the beat or precinct in which they reside. The sheriff shall notify all officers of their appointment by the county commission. The managers of such election shall open and close the polls pursuant to Section 17-7-5.1 on the date of election and, immediately upon closing the polls, shall ascertain the results of the election at their respective voting places, and make returns of the same to the county commission and deliver the ballot box containing the returns, with the poll lists, tally sheets and other necessary papers, to the returning officers of such voting places, who shall deliver the same to the county commission on or before noon of the second day of the said election. The county commission shall, within four days after said election, canvass the returns so made and under oath make a written report declaring the result of said election in said school tax district, showing the number of votes cast, both for and against the proposed taxation. A copy of such report shall be printed in some newspaper published in the county, and the original shall be filed in the office of the probate judge. Except as otherwise provided herein, said election shall be held under the general laws of the state.
(School Code 1927, §§264, 267; Code 1940, T. 52, §§257, 259; Acts 1987, No. 87-599, p. 1043, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-185 - Expenses of Election.

Section 16-13-185
Expenses of election.
The officers, including the sheriff, shall perform the same duties and receive the same pay as provided for under the general election laws aforesaid, and all costs and fees of said election shall be paid out of the county treasury.
(School Code 1927, §269; Code 1940, T. 52, §260.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-186 - Election Supplies.

Section 16-13-186
Election supplies.
When any election is to be held in any county or in any rural or city school tax district, under the provisions of this article, the county commission shall provide the necessary number of ballots, poll lists, tally sheets, ballot boxes, booths, instructions for holding the election and all other necessary and proper stationery for holding said election; and the sheriff shall see that the same are delivered to the managers before the day of the election.
(School Code 1927, §278; Code 1940, T. 52, §267.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-187 - Ballots.

Section 16-13-187
Ballots.
The ballots used in said election shall have printed at the top the purpose of such election and, if a tax is proposed to be levied, there shall be printed at the top the rate of such proposed tax, the time such tax is proposed to be continued and that it is to be used for public school purposes. Where the election is only for a proposed tax levy, directly underneath such statement at the top of the ballot in plain type shall be printed on different lines the words, "For proposed taxation," "Against proposed taxation"; and, where the election is for consolidation of school tax districts or a school tax district and adjacent territory and proposed taxation, there shall be so printed the words, "For proposed consolidation and taxation," "Against proposed consolidation and taxation." A blank must be left directly to the left of each line so that the voter may indicate his choice by a cross mark directly to the left and in front of the line expressing his choice.
(School Code 1927, §279; Code 1940, T. 52, §268.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-188 - Election Result; Levy, Amount and Duration of Tax; Limitation on Use of Proceeds.

Section 16-13-188
Election result; levy, amount and duration of tax; limitation on use of proceeds.
The county commission shall declare the result of the election; and, where the electors have voted so as to require the levy of a tax, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county or in said rural or city school tax district, as the case may be, which shall not exceed $.30 on each $100.00 worth of taxable property in said county or in said rural or city school tax district, as the case may be. Any special tax levied hereunder shall not be for a shorter term than two years. In all elections hereafter held, if the specific purposes for which said tax, when levied, shall be used is printed on the ballots to be used in said election, it shall be unlawful for the county board of education to apply it to any other purpose.
(School Code 1927, §280; Code 1940, T. 52, §269.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-189 - Electors.

Section 16-13-189
Electors.
Where the election is for the entire county, all persons who are at the time of such election qualified electors of the county, or where the election is held for a school tax district all persons who at the time of such district election are qualified electors of the district and reside in such district shall be qualified electors to participate therein. Any person who participates in any such election or any person who votes in any such election without being so qualified shall upon conviction be fined not over $500.00.
(School Code 1927, §291; Code 1940, T. 52, §274.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-190 - Validation of Elections.

Section 16-13-190
Validation of elections.
Each election heretofore held in any school district or in any municipality or in any county at large, in this state on the question of the levy of a special tax for any school or educational purpose, or for school or educational purposes generally, under the Constitution of Alabama or any amendment thereto, or upon the question of the consolidation of two or more school districts and the levy of such a tax in the consolidated school district resulting from such consolidation, at which election a majority of the ballots cast were in favor of the levy of the tax, or in favor of the proposed consolidation and the levy of the tax in the consolidated district, as the case may be, and which election was irregular because of failure prior to the holding of the election to give notice thereof in a newspaper or by posting in the manner or for the time required by the statute under which the election was held, or because the period of time for which the tax was voted at the election exceeded the maximum period of time for which the tax was then permitted by the appropriate statute, or because of any other irregularity in any proceedings pertaining to the election, shall be and each such election is hereby ratified, and each such election shall be given effect in all respects as if all provisions of law relating to such election had been duly and legally complied with. The tax voted on at each such election shall be levied and collected for the remaining period of the time specified for the levy thereof in the election proceedings, and each such consolidation of school districts and levy of the tax provided for in such consolidation proceedings shall be effective in accordance with the authorization purported to have been given at such election.
The provisions of this section shall not apply to any election which prior to the enactment of this section shall have been heretofore held or declared irregular by the governing body of the county in which the election was held or shall have been held invalid by the Supreme Court of Alabama or by final judgment of the circuit court in the county in which the election was held and from which judgment an appeal was not taken to the Supreme Court of Alabama within the time provided by law for the taking of such appeal, or to any election the validity of which is in issue in any pending action commenced prior to January 1, 2006.
(Acts 1971, No. 984, p. 1759, §1; Acts 1984, 1st Ex. Sess., No. 84-782, p. 162, §1; Acts 1985, 2nd Ex. Sess., No. 85-920, p. 200, §1; Act 2006-516, p. 1190, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-191 - School Tax District - Boundaries Fixed by County Board.

Section 16-13-191
School tax district - Boundaries fixed by county board.
In order to make it possible to work out a system of local tax units adapted to the needs of the whole county, the county board of education of its own initiative shall fix the boundaries of any school tax district within its jurisdiction in which it is proposed to levy a local school tax. In making application for a special election in any such district, the county board of education shall submit a map made by the county surveyor, or other competent person, showing the boundaries of the school tax district for which a special tax levy is proposed, indicating the section or sections and ranges, together with the correct description of the boundaries of the said district for which a special tax levy is proposed. These maps shall also show the location of public utilities, such as power plants, railroad and telegraph lines, if any, in such districts, and the railroad mileage for each and every corporation having property therein. The county superintendent shall include a full and correct description of such boundaries in the minutes of the county board of education and shall also furnish a full and correct description of such boundaries, including a map, to the probate judge, who shall record the same in a book to be kept by him for that purpose also to the Department of Education and to the Department of Revenue or other board exercising corresponding powers, including as many copies of such map as there are public utilities.
(School Code 1927, §270; Code 1940, T. 52, §261.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-192 - School Tax District - Map - Required Generally; Duration of Boundaries.

Section 16-13-192
School tax district - Map - Required generally; duration of boundaries.
The county board of education shall have a proper map of such school tax district made and recorded as herein provided.
The levy of the district school tax shall operate to fix the boundaries of such school tax district for the time of such special levy, except as hereinafter provided.
(School Code 1927, §272; Code 1940, T. 52, §262.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-193 - School Tax District - Map - Not Required of City School Tax District.

Section 16-13-193
School tax district - Map - Not required of city school tax district.
Any city having a city board of education shall constitute an independent school tax district for the purpose of levying the tax authorized under this article, but it shall not be necessary for the city board of education when making application or request for a special election under the provisions of this article to submit the map or the description of boundaries.
(School Code 1927, §273; Code 1940, T. 52, §263.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-194 - School Tax District - Consolidation - Generally.

Section 16-13-194
School tax district - Consolidation - Generally.
When it shall seem desirable to enlarge any school tax district by consolidating with it any adjacent territory or district, which may or may not be levying any special school tax, the county board of education may petition the county commission to call an election in all of the districts concerned, including the school tax district proposed to be enlarged to determine whether a special tax for a uniform rate and time shall be voted in each and every one of the districts. The proposed rate and time shall not be less than the maximum rate in any school tax district or the maximum time in any such district.
(School Code 1927, §275; Code 1940, T. 52, §264.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-195 - School Tax District - Consolidation - City District With Other Territory.

Section 16-13-195
School tax district - Consolidation - City district with other territory.
When it shall seem desirable to consolidate with a city school tax district having a city board of education, either a county school tax district or territory adjacent to such city school tax district which does not lie within the corporate limits of the city, so as to vest the control of educational matters of such proposed consolidated school tax district in said city board of education, the county board of education and city board of education shall agree upon the terms of consolidation and concurrently request the county commission to call an election in all the territory proposed to be consolidated to determine whether such school tax district or territory adjacent to said city school tax district should be consolidated with the city school tax district and the educational affairs of all the territory proposed to be consolidated placed under the control of the city board of education of such city, and whether or not a special tax for a uniform rate and time shall be voted for such proposed school tax district. In the event of such consolidation, the rate and time of the three-mill district tax, if levied, shall be for such time as prescribed in the agreement between the boards; provided, that the rate and time shall not be less than the maximum rate and the maximum time of any such district or territory included in said consolidation.
(School Code 1927, §276; Code 1940, T. 52, §265.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-196 - School Tax District - Consolidation - Effect.

Section 16-13-196
School tax district - Consolidation - Effect.
Thereupon the county commission shall call an election in like manner as already prescribed for calling an election in a school tax district in the special districts or district and adjacent territory proposed to be consolidated, and if a majority of the qualified electors voting in the combined territories of the districts or district and adjacent territory proposed to be consolidated shall vote favorably, the districts or district and adjacent territory shall be consolidated into a new special school tax district, and the tax as voted shall be levied and collected in the new district as a unit, but the creation of a new district shall not operate to relieve the county board of education of liability for the just obligations made prior to such consolidation. In the event a majority of the qualified electors voting in the combined territories of the districts or district and adjacent territory proposed to be consolidated shall vote against the proposed consolidation, said consolidation shall not be made and each district shall remain as before with the same taxing privileges.
(School Code 1927, §277; Acts 1935, No. 507, p. 1090, § 6; Code 1940, T. 52, §266.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 9 - County and District Three-Mill School Taxes. › Section 16-13-197 - Collection of Tax.

Section 16-13-197
Collection of tax.
Whenever such a levy as is provided for in this article is made, it shall be the duty of the tax collector within and for that county to collect such tax in the same manner and under the same requirements and laws as the taxes of the state are collected, and he shall keep said amount separate and apart from all other funds and keep a clear and distinct account thereof, showing what amount is paid, and turn the same over to the county custodian of school funds whose duty it shall be to receipt therefor, and pay the same on monthly payrolls and other prescribed forms, with the authority and approval of the county board of education.
(School Code 1927, §287; Code 1940, T. 52, §270.)