reglab/statecodes huggingface dataset:
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-5 - Recommendations of Educational Policy and Rules and Regulations.

Section 16-12-5
Recommendations of educational policy and rules and regulations.
The city superintendent of schools, subject to the provisions of this title, shall recommend for approval and adoption by the city board of education policies adapted to promote the educational interests of the city, and rules and regulations for the conduct of the schools.
(School Code 1927, §223; Code 1940, T. 52, §181.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-6 - Building Program for City Schools.

Section 16-12-6
Building program for city schools.
The city superintendent of schools, subject to the regulations from time to time of the city board of education and in accordance with the provisions of this title, shall outline a building program adequate to meet the needs of the schools in the city and shall submit the same for approval and adoption by the city board of education.
(School Code 1927, §225; Code 1940, T. 52, §183.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-7 - School Buildings and Grounds; Approval of Contracts Generally.

Section 16-12-7
School buildings and grounds; approval of contracts generally.
(a) The city superintendent of schools shall recommend to the city board of education for condemnation school buildings which are insanitary and unfit for use. He shall recommend all repairs, purchase of playgrounds, school grounds, school sites and buildings, or the sale of the same, and shall prepare, or cause to be prepared, all plans and specifications for the remodeling of old buildings and the construction of new buildings. He shall recommend, in his discretion, to the board of education an architect or architects to assist in the preparation of plans and specifications for remodeling old buildings, for the construction of new buildings and shall supervise such remodeling and construction.
(b) The city superintendent shall approve in writing all contracts of whatever kind entered into by the city board of education.
(School Code 1927, §226; Code 1940, T. 52, §184.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-8 - Grading and Standardizing City Schools.

Section 16-12-8
Grading and standardizing city schools.
The city superintendent of schools, subject to the provisions of this title, shall prepare rules and regulations for grading and standardizing the public schools and shall recommend the same for approval by the city board of education.
(School Code 1927, §227; Code 1940, T. 52, §185.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-9 - Courses of Study for City Schools.

Section 16-12-9
Courses of study for city schools.
The city superintendent of schools, subject to the provisions of this title, shall prepare courses of study for the schools of the city and shall submit the same for approval and adoption by the city board of education. Printed copies of the courses of study shall be supplied every teacher and every interested citizen of the city or town.
(School Code 1927, §228; Code 1940, T. 52, §186.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-10 - Institutes Organized by City Superintendent.

Section 16-12-10
Institutes organized by city superintendent.
The city superintendent of schools, subject to the provisions of this title, shall organize institutes for teachers and for citizens. He shall advise teachers as to further study and professional reading and assist parents and teachers in acquiring knowledge of the aims and work of the schools.
(School Code 1927, §230; Code 1940, T. 52, §188.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-11 - Visitation of City Schools by Superintendent.

Section 16-12-11
Visitation of city schools by superintendent.
The city superintendent of schools shall visit the schools, observe the management and instruction and give suggestions for the improvement of the same. He shall advise with principals and teachers and shall endeavor in every way to promote public interest and improve educational conditions.
(School Code 1927, §231; Code 1940, T. 52, §189.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-12 - Forms for Reports of Employees of City Board.

Section 16-12-12
Forms for reports of employees of city board.
The city superintendent of schools, with the approval of the State Superintendent of Education, shall prepare forms and blanks upon which principals, teachers, supervisors, attendance officers, janitors and other regular employees shall make such reports as shall be required and shall submit the same for approval to the city board of education.
(School Code 1927, §232; Code 1940, T. 52, §190.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-13 - Quadrennial Census for City Schools.

Section 16-12-13
Quadrennial census for city schools.
The city superintendent of schools shall direct the taking of the quadrennial census provided for in this title. He shall cause the census to be retaken in whole or in part when directed to do so by the State Superintendent of Education. The city superintendent of schools shall require the enumerators to make their report to him not later than August 5, following the date of taking the census; and, on or before August 15 following, the city superintendent of schools shall make his report of such census to the county superintendent of education. Where the census of a city is retaken in whole or in part by direction of the State Superintendent of Education, the enumerators shall make their report to the city superintendent of schools within such time as directed by the State Superintendent of Education, and the city superintendent of schools shall make a report to the county superintendent of education within 24 hours from the time of the report to him by the enumerators. He shall retain a duplicate of the same for the files in his own office.
(School Code 1927, §235; Code 1940, T. 52, §192; Acts 1949, No. 249, p. 372, §2.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-14 - Report Required by State Board.

Section 16-12-14
Report required by state board.
The city superintendent of schools shall prepare, or cause to be prepared, and submit to the city board of education for adoption, all reports required by the State Board of Education, and he shall prepare, or cause to be prepared, and submit to the city board of education a school report as provided in this title.
(School Code 1927, §237; Code 1940, T. 52, §194.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-15 - Administration of Office; Supervision of Employees.

Section 16-12-15
Administration of office; supervision of employees.
The city superintendent of schools, acting under the rules and regulations of the city board of education, shall be responsible for the administration of the office of superintendent of schools, and he shall see that all regular appointees of the city board of education devote their entire time to their duties.
(School Code 1927, §238; Code 1940, T. 52, §195.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-16 - Nomination, Removal, etc., of Teachers, Employees, Etc.

Section 16-12-16
Nomination, removal, etc., of teachers, employees, etc.
The city superintendent of schools shall nominate in writing for appointment by the city board of education all principals, teachers, supervisors, attendance officers, janitors and all other employees of the board and shall assign to them their positions, transfer them as the needs of the schools require, recommend them for promotion, suspend them for cause and recommend them for dismissal, subject to the provisions of Chapter 24 of this title.
All persons so nominated for teaching or supervising positions shall hold certificates issued by the State Board of Education.
(School Code 1927, §§224, 229; Code 1940, T. 52, §§182, 187.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-17 - Payroll of City Superintendent.

Section 16-12-17
Payroll of city superintendent.
The city superintendent of schools shall, at such times and in such manner as directed by the city board of education, under the rules and regulations promulgated by the State Superintendent of Education, prepare his payroll or payrolls for the payment of teachers, employees, bills and other items authorized by the city board of education. No public funds must be paid out by the city treasurer except on an order signed by the chairman of the city board of education, accompanied by a certificate of the city superintendent of schools that the payroll or order is correct, due and unpaid.
(School Code 1927, §233; Code 1940, T. 52, §191.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-18 - Employment of Attendance Officers; Enforcement of Attendance Laws.

Section 16-12-18
Employment of attendance officers; enforcement of attendance laws.
The city superintendent of schools shall recommend the employment of one or more attendance officers, subject to the rules of the city board of education, and shall see to it that the provisions of law for school attendance are enforced.
(School Code 1927, §236; Code 1940, T. 52, §193.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-19 - Employment of Professional, Clerical, etc., Assistants.

Section 16-12-19
Employment of professional, clerical, etc., assistants.
The city board of education shall, upon the recommendation of the city superintendent of schools, employ such professional, clerical, accounting and statistical assistants as, in the judgment of the board, are necessary.
(School Code 1927, §204; Code 1940, T. 52, §164.)
2023 Code of Alabama › Title 16 - Education. › Chapter 12 - City Superintendents of Schools. › Section 16-12-20 - Full-Time Employment of Teachers Authorized.

Section 16-12-20
Full-time employment of teachers authorized.
Nothing shall be construed as preventing a city board of education from contracting with teachers and other employees for a longer period of time than that actually devoted to teaching or the conduct of the schools while actually in session. But no teacher or employee shall be entitled to receive any payment from public funds unless his time has been employed as required by the contract of employment and unless all current records for which such teacher or employee is responsible shall have been kept with care and accuracy, and no teacher or employee of the board shall be entitled to receive any payment from public funds unless all records and reports required by the State Superintendent of Education or city board of education shall have been properly made and submitted.
(School Code 1927, §239; Code 1940, T. 52, §196.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-1 - Fiscal Year.

Section 16-13-1
Fiscal year.
The fiscal year of every board of education shall begin October 1 and end September 30.
(Acts 1939, No. 186, p. 334, §19; Code 1940, T. 52, §234.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-2 - Investment of Endowment Funds Held by State Board of Education and Trustees of State Institutions.

Section 16-13-2
Investment of endowment funds held by State Board of Education and trustees of state institutions.
Authority is hereby granted to the State Board of Education and the board of trustees of all state institutions respectively, where education is a part of the program of the institution, to invest and reinvest endowment funds and funds held for investment, subject to all the terms, conditions, limitations and restrictions imposed by the laws of Alabama upon domestic life insurance companies in the making and disposing of their investments; and subject to like terms, conditions, limitations and restrictions, each such board shall have full power to hold, purchase, sell, assign, transfer and dispose of any of the securities and investments in which any of the funds shall have been invested, as well as the proceeds of said investments and any moneys belonging to said funds; provided, that all rights and privileges of investment and management of funds heretofore granted or vested in said boards shall continue to vest therein.
(Acts 1959, No. 499, p. 1234, § 1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-4 - Diversion of Funds; Payment of Debt Obligations.

Section 16-13-4
Diversion of funds; payment of debt obligations.
(a) It shall be unlawful for any official in the State of Alabama having the custody of, or in any manner connected with the handling or having the authority to direct the use of any of the public school funds arising under the provisions of Sections 257, 258, 259 and 260 of the Constitution of Alabama to knowingly or intentionally divert or permit to be diverted or to use or permit the use of these funds or any part thereof for any purpose whatsoever except for the uses and purposes as set out in these sections of the constitution, and such official violating this section shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), and the Attorney General may also institute impeachment proceedings against such official.
(b) Nothing contained in this section shall be so construed as to affect any appropriation heretofore made or which may hereafter be made by the Legislature of Alabama, under the powers granted by the constitution for the support and maintenance of the public schools or other schools in the State of Alabama.
(c) For any debt obligation requiring the approval of the State Superintendent of Education, a local board of education may, in accordance with the rules of the State Board of Education, enter into a binding agreement to authorize and direct the state Comptroller to direct any other state funds allocated to the local board of education from funds appropriated by the Legislature of the State of Alabama for the support and maintenance of public schools to the satisfaction of the debt payment that is due and unpaid. The local board of education shall replace the funds withheld to satisfy the debt payment by providing funds legally available for replacement.
(d) The state Comptroller may not direct any state funds pursuant to this section without having received prior written approval of the incurrence of the debt obligation by the State Department of Education in one of the following forms:
(1) An approved School Warrant Form 1, or such successor form as the State Department of Education may hereafter promulgate, with respect to any debt obligation having a maturity of greater than one year.
(2) Such other written approval as the State Department of Education may provide with respect to any debt obligation having a maturity of one year or less.
(Acts 1932, Ex. Sess., No. 64, p. 86, §1; Code 1940, T. 52, §199; Act 2003-384, p. 1087, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-5 - Federal Grants, Appropriations, Etc. - Acceptance.

Section 16-13-5
Federal grants, appropriations, etc. - Acceptance.
The State Treasurer is hereby authorized and empowered to accept from the federal government or any instrumentality thereof, in the name of and for the State of Alabama, any grant from the federal government or any appropriation made by the Congress of the United States or any allocation of federal funds appropriated by the Congress of the United States to the State of Alabama for the purpose of assisting the state in financing a minimum foundation program of public elementary and secondary schools, and in reducing inequalities of educational opportunities through public elementary and secondary schools, and for the general welfare and other purposes. The Treasurer is hereby required to make the necessary reports; provided, that any or all such acceptances or conditions shall not be contrary to the Constitution of Alabama.
(Acts 1949, No. 644, p. 986, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-6 - Federal Grants, Appropriations, Etc. - State Board of Education Designated State Agency in Administration.

Section 16-13-6
Federal grants, appropriations, etc. - State Board of Education designated state agency in administration.
The State Board of Education is hereby designated as state agency in the administration, distribution and supervision of the expenditure of any funds herein provided and is hereby authorized and empowered, insofar as it is not specifically prohibited by the Constitution of Alabama, to meet the terms of such grants, appropriations or allocations and is hereby authorized to establish the necessary rules and regulations governing the allocation of funds derived from such grants, appropriations or allocations to county and city boards of education in the state and to set the conditions upon which local school systems may receive and expend such allocations, it being the intent of Sections 16-13-5 through 16-13-7 to permit the State of Alabama to participate fully in any or all grants, appropriations or allocations made available to it by the federal government or any instrumentality thereof for public elementary and secondary schools.
(Acts 1949, No. 644, p. 986, §2.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-7 - Appropriation of Federal Government Funds to Foundation Program Fund.

Section 16-13-7
Appropriation of federal government funds to Foundation Program Fund.
In addition to all other funds appropriated for the public schools of the state there is hereby appropriated to the Foundation Program Fund for each fiscal year any and all funds which may be made available to the State of Alabama by the federal government or any instrumentality thereof for financing a foundation education program or for the support and maintenance of public schools; provided that any federal funds made available for vocational education shall be and are hereby appropriated to the State Board of Education for vocational education.
(Acts 1949, No. 644, p. 986, §3; Acts 1995, No. 95-314, p. 634, §14.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-8 - Bonding of Persons Handling Public School Funds Generally - Authority to Require.

Section 16-13-8
Bonding of persons handling public school funds generally - Authority to require.
County and city boards of education are hereby authorized to require county and city public school principals and such other persons as may be charged with the custody and responsibility for handling public school funds to give bond in an amount to be fixed by the county or city board of education, as the case may be, in a reputable surety company authorized to do business in Alabama, conditioned upon the faithful performance of the duties of their office and upon the accounting and paying over to the proper authority of all such public school funds coming into their hands.
(Acts 1953, No. 66, p. 97, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-9 - Bonding of Persons Handling Public School Funds Generally - Payment of Premiums.

Section 16-13-9
Bonding of persons handling public school funds generally - Payment of premiums.
County and city boards of education are hereby authorized to expend public school funds in order to pay the necessary premiums on the surety bonds authorized in Section 16-13-8 and to pay for audits of such funds.
(Acts 1953, No. 66, p. 97, §2.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-10 - Custodian of School Funds - Payment of Payrolls.

Section 16-13-10
Custodian of school funds - Payment of payrolls.
Repealed by Act 2006-196, p. 275, §5, effective June 1, 2006.
(School Code 1927, §297; Code 1940, T. 52, §276; Acts 1995, No. 95-314, p. 634, §15.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-11 - Custodian of School Funds - Vouchers Required.

Section 16-13-11
Custodian of school funds - Vouchers required.
Repealed by Act 2006-196, p. 275, §5, effective June 1, 2006.
(School Code 1927, §299; Code 1940, T. 52, §277; Acts 1995, No. 95-314, p. 634, §16.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-12 - Custodian of School Funds - Removal.

Section 16-13-12
Custodian of school funds - Removal.
Repealed by Act 2006-196, p. 275, §5, effective June 1, 2006.
(School Code 1927, §300; Code 1940, T. 52, §278; Acts 1995, No. 95-314, p. 634, §17.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-13 - Fees for Courses.

Section 16-13-13
Fees for courses.
It is the intent of the Legislature that no fees shall be collected in the future in courses required for graduation. In courses not required for graduation, local school boards may set reasonable fees for courses requiring laboratory and shop materials and equipment, provided, however, that such fees shall be waived for students who cannot afford to pay the fee. Any funds collected in fees shall be spent on the course for which the fee was levied. This section shall not be construed to prohibit community groups or clubs from fundraising activities, provided, however, that students shall not be required to participate in such fundraising activities.
(Acts 1983, No. 83-617, p. 956, §2; Acts 1989, No. 89-689, p. 1356, §2; Acts 1995, No. 95-314, p. 634, §18.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-14 - Advancement of Expenses of Members and Employees of County and City Boards of Education; Itemized Statement of Expenses to Be Presented and Approved Upon Return of Member or Employee.

Section 16-13-14
Advancement of expenses of members and employees of county and city boards of education; itemized statement of expenses to be presented and approved upon return of member or employee.
(a) City and county boards of education, the Department of Youth Services School District and the Alabama Institute for Deaf and Blind are hereby authorized to pay in advance such reasonable sums as may be required for registration and travel expenses for their members and employees to participate in approved meetings and conferences. No sum shall be advanced from the treasury of any city or county board of education in this state for the purpose of defraying the expenses of any member or employee of such board while traveling or remaining beyond the limits of such board unless the same shall first be included in the budget of such board or approved by a majority vote of the board, which said motion shall state the purpose and object of such expenditure.
(b) When any sum is advanced to a member or employee of any board of education to be used to defray expenses incurred while traveling beyond the borders of the school district, the member or employee shall submit such itemized statements of expenses as may be required by law immediately upon return of the member or employee. Failure to present and have approved such statement shall render such member or employee personally liable to the county or city board of education for the sum advanced, which sum shall, if such member or employee is drawing pay for his services from the county or city board of education, be deducted from any sum then or in the future owed by the county or city board of education to such member or employee.
(Acts 1988, 1st Ex. Sess., No. 88-807, p. 247, §§1, 2.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 1 - General Provisions. › Section 16-13-16 - Name of "Alabama Special Educational Trust Fund" Changed to "Education Trust fund."

Section 16-13-16
Name of "Alabama Special Educational Trust Fund" changed to "Education Trust Fund."
The name of the "Alabama Special Educational Trust Fund" is changed to the "Education Trust Fund." All references to the "Alabama Special Educational Trust Fund" or the "Alabama Special Education Trust Fund" contained in the Code of Alabama 1975, are changed to the "Education Trust Fund." All other laws, rules, regulations, and legal references of any kind to the "Alabama Special Educational Trust Fund" or the "Alabama Special Education Trust Fund" shall be changed to the "Education Trust Fund" when the Code of Alabama 1975 is next reprinted and as other laws, rules, regulations and legal references are appropriate, timely and economically feasible.
Any and all funds for public education which are dedicated to the Alabama Special Educational Trust Fund prior to and on October 1, 1996, shall continue to be deposited into the "Education Trust Fund." It is not the intent of this section to redirect the deposit or expenditure of any funds earmarked for the public schools and colleges, nor is it the intent of this section to create a new fund for public schools or colleges. It is the intent of this section only to rename the primary education trust fund of the state from the "Alabama Special Educational Trust Fund" to the "Education Trust Fund".
(Acts 1995, No. 95-264, p. 473, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 2 - Apportionment and Disbursement of Public School Funds. › Section 16-13-31 - Record of Receipts and Disbursements; Apportionment of Countywide Taxes for Foundation Program.

Section 16-13-31
Record of receipts and disbursements; apportionment of countywide taxes for Foundation Program.
(a) The tax collector/revenue commissioner of each county must keep a record of all receipts and disbursements of school funds of his/her county to the local boards of education of the county.
(b) The tax collector/revenue commissioner of each county shall apportion county-wide taxes collected for the purposes of participating in the Foundation Program to each local board of education in the county on the basis of the total calculated costs of the Foundation Program for those local boards of education within the county. The total calculated costs of the Foundation Program for each local board of education shall be the sum of state funds received from the Foundation Program and the amount of local effort required pursuant to paragraph a. of subdivision (3) of subsection (b) of Section 16-13-231.
(c) The apportionment of countywide taxes collected for the purposes of participating in the Foundation Program as determined in Section 16-13-31(b) shall be used unless the local boards of education in a county sign a mutual agreement and secure the approval of the State Superintendent of Education to use some other plan involving desirable special adjustments.
(School Code 1927, §247; Code 1940, T. 52, §201; Acts 1982, 2nd Ex. Sess., No. 82-778, p. 282, §1; Acts 1995, No. 95-314, p. 634, §19.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 2 - Apportionment and Disbursement of Public School Funds. › Section 16-13-32 - Funds Contributed to Be Applied as Indicated in Grant.

Section 16-13-32
Funds contributed to be applied as indicated in grant.
All funds contributed by persons or otherwise to any school or school district shall be applied as indicated in the grant from such contributors.
(School Code 1927, §250; Code 1940, T. 52, §202; Acts 1995, No. 95-314, p. 634, §20.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 2 - Apportionment and Disbursement of Public School Funds. › Section 16-13-33 - Funds of Townships Divided by State or County Line.

Section 16-13-33
Funds of townships divided by state or county line.
Whenever a township which has an income from a trust fund is divided by a state or county line or otherwise, such income must be divided between and apportioned to each division of such township according to the school population.
(School Code 1927, §251; Code 1940, T. 52, §203.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 2 - Apportionment and Disbursement of Public School Funds. › Section 16-13-36 - Appropriation of Funds Out of Treasury.

Section 16-13-36
Appropriation of funds out of treasury.
Any appropriate local governing body is authorized at any meeting of said governing body in any calendar year to appropriate any funds it may deem proper and expedient out of the general funds of the governing body's treasury to local boards of education for the construction, repair, operation, maintenance and support of new or existing public schools within the jurisdiction of said governing body.
(Acts 1931, No. 602, p. 687, §1; Code 1940, T. 52, §207; Acts 1959, 2nd Ex. Sess., No. 35, p. 196, §1; Acts 1995, No. 95-314, p. 634, §21.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 2 - Apportionment and Disbursement of Public School Funds. › Section 16-13-37 - Use of County Sales and Use Tax Funds for General Educational Purposes.

Section 16-13-37
Use of county sales and use tax funds for general educational purposes.
(a) When approved at a referendum election held for such purposes in the manner hereinafter prescribed, any local board of education may divert any earmarked revenue derived by it from county sales and use taxes heretofore levied and imposed by local laws enacted by the Legislature of Alabama which exclusively earmarked such county sales and use taxes for capital outlay, construction and maintenance of public schools and use or spend the same for general educational purposes, including payment of teachers' salaries, other current school expenses, and costs of school transportation, the provisions of any general, special or local law to the contrary notwithstanding.
(b) Upon the written request of the local board of education to the county commission, the referendum elections referred to in subsection (a) of this section may be called, held and conducted as nearly as may be in accordance with state law. In counties which apportion such sales and use taxes between county boards of education and city boards of education under local laws or by agreement between said county and city boards of education, upon the joint written request of such county and city boards of education to the county commission, such referendum elections may be consolidated into one countywide vote, and the result of such consolidated election shall govern the permissive use of such earmarked revenue thereafter by both the county and city boards of education.
(c) This section shall not be construed so as to permit or allow the diversion or use for general educational purposes of any earmarked or dedicated school revenue derived by any local board of education from county sales and use taxes which have heretofore been pledged by such local board of education or other governing body to the amortization, payment or retirement of any school bond issue, school loan or school contract of any kind which calls or provides for the payment thereof from said earmarked school revenues.
(Acts 1961, Ex. Sess., No. 69, p. 1944, §§1-3; Acts 1995, No. 95-314, p. 634, §22.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-71 - Terms and Conditions; Sale; Use of Proceeds.

Section 16-13-71
Terms and conditions; sale; use of proceeds.
(a) Warrants issued pursuant to the provisions of this article may bear such rate or rates of interest, not exceeding 12 percent per annum, payable semiannually (provided that the first interest payment date may be at any time not later than nine months after the date of such warrants), may be in such denomination or denominations, may have such maturity or maturities not exceeding 30 years from their date (provided that warrants payable, as to both principal and interest, out of the proceeds of any privilege, license or excise tax or taxes, may have a maturity or maturities not exceeding 40 years from their date), may be made redeemable prior to maturity at the option of the issuing board of education at such redemption price or prices and on such terms and conditions, may be payable at such place or places within or without this state, may be executed in such manner and may contain such terms and details not in conflict with the provisions of this article, all as the board of education issuing such warrants may provide in the proceedings wherein such warrants are authorized to be issued.
(b) All warrants issued pursuant to the provisions of this article shall be sold in the manner required by the provisions of Section 16-13-96, for the sale of capital outlay warrants; provided, that the notice of public sale with respect to the sale of warrants issued hereunder that are not payable out of the proceeds of a county or district ad valorem tax shall, in lieu of stating whether a county or district tax is to be pledged therefor, briefly describe the tax to be pledged for payment of such warrants. No warrants issued pursuant to the provisions of this article may be sold for less than 95 percent of their face value plus accrued interest on such warrants from their date to the date of their delivery, nor shall any warrants issued pursuant to the provisions of this article be sold at a price which would yield more than 12 percent according to standard bond tables taking into account any premium or discount reflected in the sale price.
(c) The principal proceeds derived from the sale of any such warrants shall be used solely for the purpose for which they were authorized to be issued, including the payment of any expenses incurred in connection with the issuance thereof.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §2; Acts 1971, 1st Ex. Sess., No. 119, p. 200, §1; Acts 1981, No. 81-826, p. 1471, §1.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-72 - Refunding Warrants.

Section 16-13-72
Refunding warrants.
Any county board of education and any city board of education may from time to time sell and issue refunding warrants for the purpose of refunding the principal of warrants then outstanding that were issued by the said board of education under the provisions of either this article or any other act or statute, and the interest accrued on the warrants to be refunded, whether or not the principal of the said outstanding warrants shall have matured at the time of the issuance of the refunding warrants and regardless of the date on which the warrants to be refunded shall have a stated maturity or shall be subject to redemption or cancellation. Any premium necessary to redeem or retire the warrants to be so refunded may be paid out of the proceeds from the refunding warrants; and the total principal amount of the refunding warrants shall not exceed the sum of (i) the principal of the warrants to be refunded, (ii) the interest accrued and unpaid thereon plus the interest to mature thereon until the date on which they are to be redeemed or paid and (iii) the amount of any such redemption premium. Except for the fact that refunding warrants are issued for refunding purposes rather than any of the purposes referred to in Section 16-13-70, all the provisions of this article relating to warrants generally shall be applicable to refunding warrants issued hereunder.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §3; Acts 1963, 2nd Ex. Sess., No. 148, p. 336, §2; Acts 1986, Ex. Sess., No. 86-652, p. 35.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-74 - Warrants Legal Investments for Fiduciaries.

Section 16-13-74
Warrants legal investments for fiduciaries.
Warrants issued pursuant to the provisions of this article shall be legal investments for executors, administrators, trustees and other fiduciaries.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §5.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-75 - Exemption From Taxation.

Section 16-13-75
Exemption from taxation.
All warrants and interest coupons issued pursuant to the provisions of this article and all income derived therefrom shall forever be exempt from all state, county, municipal and other taxation under the laws of Alabama.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §6.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-76 - Moneys Allocated Under Article or Chapter Not to Be Pledged.

Section 16-13-76
Moneys allocated under article or chapter not to be pledged.
Nothing herein contained shall be construed to authorize any local board of education to pledge, for the benefit of any warrants issued hereunder, any portion of the Foundation Program Fund moneys paid, apportioned or allocated to it under the provisions of this chapter, nor any portion of public school fund moneys paid, apportioned or allocated to it under the provisions of this article.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §7; Acts 1995, No. 95-314, p. 634, §24.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 4 - Tax Anticipation Warrants in Cities and Counties. › Section 16-13-77 - Effect of Article on Existing Powers of Boards of Education.

Section 16-13-77
Effect of article on existing powers of boards of education.
The provisions of this article shall not be deemed to restrict, abridge or revoke any power which any county or city board of education had prior to the adoption of this article. Without in any way limiting the generality of the foregoing, it is hereby declared that all county and city boards of education shall continue to have, in addition to the powers granted by this article, all the powers granted them by the provisions of Article 5 of this chapter; provided, that the provisions of Section 16-13-107 shall not be applicable to any board of education exercising the powers granted in this article.
(Acts 1959, 2nd Ex. Sess., No. 57, p. 224, §8.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-90 - Purposes for Which Warrants Issued.

Section 16-13-90
Purposes for which warrants issued.
In any county in which a special county tax shall have been voted under the constitution for such purpose or for school purposes generally, and in any school district in which a special district tax shall have been voted under the constitution for such purpose or for school purposes generally, the county board of education or the city board of education, as the case may be, with the approval of the State Superintendent of Education may issue and sell capital outlay warrants for the purposes of erecting, purchasing, altering, enlarging, improving, repairing and equipping school buildings and school playgrounds, and buildings for housing and repairing school buses, including sites for any such buildings and playgrounds; and for the purpose of purchasing school buses; and for the purpose of acquiring a school building already erected by another government body, which building is being transferred to the use and jurisdiction of the board issuing the warrants; or for any one or more of such purposes; issue and sell or exchange refunding warrants for the purpose of refunding any valid warrants heretofore or hereafter issued and constituting a preferred claim against the said tax, or, in the case of refunding warrants payable from the tax of a special school district which consists of a consolidation of two or more smaller special school districts, constituting a preferred claim against the tax of any of such smaller districts; provided, that the refunding warrants shall not be issued in an aggregate principal amount exceeding the sum of (i) the outstanding principal of such warrants being refunded, (ii) the interest accrued and unpaid thereon plus the interest to mature thereon until the date on which they are to be redeemed or paid, and (iii) the amount of any redemption premium required to be paid. Proceedings authorizing the issuance of refunding warrants under the provisions of this article shall identify the warrants being refunded, but no purchaser or holder of any such refunding warrant shall thereby be put upon inquiry or charged with notice of the nonexistence or invalidity of such refunded warrants, and the validity of such refunding warrants shall not be affected thereby. Warrants shall never be issued hereunder to an amount of principal and interest maturing in any fiscal year which, when added to the amount of principal and interest of all warrants then outstanding and constituting preferred claims against the said tax and maturing in said fiscal year, would exceed 80 percent of the annual proceeds of said tax, computed upon the basis of the last assessed valuation on which taxes were due and payable, of the county or of the district, as the case may be, as certified by the county tax assessor.
(Acts 1939, No. 186, p. 334, § 1; Code 1940, T. 52, §216; Acts 1986, Ex. Sess., No. 86-650, p. 33.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-92 - Execution.

Section 16-13-92
Execution.
All warrants issued hereunder shall be executed in the name of the issuing county or city board of education, as the case may be, by the president of such board, shall be sealed with the seal of such board and attested by the secretary of the board. Coupons attached to such warrants shall be executed with either the manual or the facsimile signature of the president of such board. All warrants and coupons attached thereto issued hereunder bearing the signatures of officers in office on the date of the signing thereof shall be valid and binding obligations notwithstanding that before the delivery and payment thereof such officers whose signatures appear thereon shall have ceased to be officers of such board.
(Acts 1939, No. 186, p. 334, §12; Code 1940, T. 52, §227.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-94 - Maturity; Payment Generally.

Section 16-13-94
Maturity; payment generally.
Capital outlay warrants issued hereunder shall be payable within the period of usefulness of the improvement or property for which the warrants are issued as estimated by the county or city board of education, which estimate shall be conclusive. In no event shall any warrant issued hereunder be made payable on or after the first of October upon which the special tax pledged for the payment of the warrants last becomes due and payable. All warrants issued hereunder shall be made payable in substantially equal annual instalments of principal and interest beginning in the next fiscal year after their date; provided, that if other warrants issued hereunder or any other law shall be then outstanding constituting a preferred claim against the same tax, all or any part of the maturities of such outstanding warrants may be taken together with the maturities of the new warrants to provide substantially equal instalments of principal and interest; and provided further, that the requirements contained in this sentence shall be directory only and shall not affect the validity of any warrants issued under this article.
(Acts 1939, No. 186, p. 334, §4; Code 1940, T. 52, §219.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-95 - Interest Rate.

Section 16-13-95
Interest rate.
All warrants issued hereunder shall bear interest at not exceeding eight percent per annum payable semiannually; provided, that the first interest payment date may be at any time not later than nine months after the date of issue. If the principal of or interest on any warrant at any time issued hereunder shall not be paid when due, the same shall bear interest after maturity until paid at the rate of eight percent per annum until paid; provided, that at any time after such principal or interest shall have become past due, the board of education may give notice of its intention to pay the same in whole or in part with interest at a specified time and place by publication at least once at least 10 days before the date fixed for such payment in a newspaper published or circulated in the county and also in a daily newspaper published in Montgomery or Birmingham. If such notice shall be duly given and if money to make such payment shall be duly provided, interest on such overdue principal or interest (or the part thereof for payment of which money is so provided) shall cease to accrue on the date fixed for such payment.
(Acts 1939, No. 186, p. 334, §6; Code 1940, T. 52, §221; Acts 1969, No. 593, p. 1080, §2.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-97 - Sale - Price.

Section 16-13-97
Sale - Price.
Warrants issued hereunder may be sold at such price or prices as the issuing board of education may deem advisable; provided, that no series of warrants issued hereunder shall be sold at a price resulting in an average annual net interest cost to the issuing board greater than eight percent computed from the date of the warrants to their respective maturities and taking into account any premium or discount reflected in the sale price.
(Acts 1939, No. 186, p. 334, §9; Code 1940, T. 52, §224; Acts 1969, No. 593, p. 1080, §3.)
2023 Code of Alabama › Title 16 - Education. › Chapter 13 - School Finances Generally. › Article 5 - Warrants for Special County and District Taxes. › Section 16-13-99 - Place and Method of Payment.

Section 16-13-99
Place and method of payment.
All warrants issued hereunder may be made payable as to principal and interest at such banks within or without the State of Alabama as the issuing board of education may designate. The county or city superintendent of education and the custodian or treasurer of school funds, as the case may be, shall deposit sufficient funds in such bank designated by the issuing board, as the bank at which its warrants are payable to meet all maturing installments of principal of and interest on its warrants promptly as the same shall fall due. The amounts due on principal and interest of school warrants issued heretofore and hereunder shall be remitted by said banks at par, including any premium due on called warrants, and without the deduction of exchange, handling, or collection costs from the amount due the holders of said warrants. Each issuing board of education shall be authorized to compensate any paying agent bank in an amount deemed reasonable by the board of education for the services to be rendered and the expenses to be incurred by the paying agent bank.
(Acts 1939, No. 186, p. 334, § 7; Code 1940, T. 52, §222; Acts 1951, No. 867, p. 1502, § 1; Acts 1987, No. 87-825p. 1673, § 1.)