Alabama Chapter 13 — SCHOOL FINANCES GENERALLY.
Article 1 General Provisions.
- Section 16-13-1 — Fiscal year.
- Section 16-13-2 — Investment of endowment funds held by State Board of Education and trustees of state institutions.
- Section 16-13-4 — Diversion of funds; payment of debt obligations.
- Section 16-13-5 — Federal grants, appropriations, etc. — Acceptance.
- Section 16-13-6 — Federal grants, appropriations, etc. — State Board of Education designated state agency in administration.
- Section 16-13-7 — Appropriation of federal government funds to Foundation Program Fund.
- Section 16-13-8 — Bonding of persons handling public school funds generally — Authority to require.
- Section 16-13-9 — Bonding of persons handling public school funds generally — Payment of premiums.
- Section 16-13-10 — Custodian of school funds - Payment of payrolls.
- Section 16-13-11 — Custodian of school funds - Vouchers required.
- Section 16-13-12 — Custodian of school funds - Removal.
- Section 16-13-13 — Fees for courses.
- 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 16-13-16 — Name of "Alabama Special Educational Trust Fund" changed to "Education Trust Fund."
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 16-13-32 — Funds contributed to be applied as indicated in grant.
- Section 16-13-33 — Funds of townships divided by state or county line.
- Section 16-13-36 — Appropriation of funds out of treasury.
- Section 16-13-37 — Use of county sales and use tax funds for general educational purposes.
Article 3 Minimum Program Fund.
Article 3A Local Funding of School Programs Generally.
Article 4 Tax Anticipation Warrants in Cities and Counties.
- Section 16-13-70 — Issuance authorized; purposes; source of payment.
- Section 16-13-71 — Terms and conditions; sale; use of proceeds.
- Section 16-13-72 — Refunding warrants.
- Section 16-13-73 — Approval of issue by State Superintendent of Education.
- Section 16-13-74 — Warrants legal investments for fiduciaries.
- Section 16-13-75 — Exemption from taxation.
- Section 16-13-76 — Moneys allocated under article or chapter not to be pledged.
- Section 16-13-77 — Effect of article on existing powers of boards of education.
Article 5 Warrants for Special County and District Taxes.
- Section 16-13-90 — Purposes for which warrants issued.
- Section 16-13-91 — Approval of issuance.
- Section 16-13-92 — Execution.
- Section 16-13-93 — Form.
- Section 16-13-94 — Maturity; payment generally.
- Section 16-13-95 — Interest rate.
- Section 16-13-96 — Sale — Generally.
- Section 16-13-97 — Sale — Price.
- Section 16-13-98 — Preference and payment of warrants and care of fund.
- Section 16-13-99 — Place and method of payment.
- Section 16-13-100 — Payment of incidental costs.
- Section 16-13-101 — Redemption of warrants prior to maturity.
- Section 16-13-102 — Exchange and delivery of refunding warrants.
- Section 16-13-103 — Validity of warrants.
- Section 16-13-104 — Exemption from taxation.
- Section 16-13-105 — Warrants may be validated.
- Section 16-13-106 — Records.
- Section 16-13-107 — Exclusiveness of article.
- Section 16-13-108 — Elections.
- Section 16-13-109 — Investment of unused proceeds in government securities.
Article 6 Warrants for Special License, Privilege or Excise Taxes.
- Section 16-13-120 — Authority to issue; interest rate; terms, use of proceeds, etc.
- Section 16-13-121 — Approval of issue by State Superintendent of Education.
- Section 16-13-122 — Provisions of article cumulative.
Article 7 Budget System.
- Section 16-13-140 — Established for county and city school systems; form of annual budget required; public hearings required.
- Section 16-13-141 — Comptroller and state superintendent to estimate funds.
- Section 16-13-142 — County and city treasurer to certify estimated funds available.
- Section 16-13-143 — When budget official; approval of funds for teachers' salaries; changes in budget; approval prerequisite to receipt of funds.
- Section 16-13-144 — Prohibition and penalty for exceeding budget; waiver of penalty.
- Section 16-13-145 — Authority to borrow funds against revenues of current year; authority to contract with T.V.A. to obtain funds to improve energy-inefficient school buildings with approval of state superintendent.
- Section 16-13-146 — Interest rate on current loans.
- Section 16-13-147 — Payment of teachers' salaries when due.
Article 8 One-Mill County School Tax.
- Section 16-13-160 — Petition for election; calling of election.
- Section 16-13-161 — Election notice.
- Section 16-13-162 — Election officers; conduct of election.
- Section 16-13-163 — Electors.
- Section 16-13-164 — Ballot and election supplies.
- Section 16-13-165 — Levy and assessment of tax.
- Section 16-13-166 — Collection of tax.
Article 9 County and District Three-Mill School Taxes.
- Section 16-13-180 — Petition for election; calling of election.
- Section 16-13-181 — Request by board of education for election.
- Section 16-13-182 — When district tax cannot be levied.
- Section 16-13-183 — Election notice.
- Section 16-13-184 — Election officers; conduct of election.
- Section 16-13-185 — Expenses of election.
- Section 16-13-186 — Election supplies.
- Section 16-13-187 — Ballots.
- Section 16-13-188 — Election result; levy, amount and duration of tax; limitation on use of proceeds.
- Section 16-13-189 — Electors.
- Section 16-13-190 —
- Section 16-13-191 — School tax district — Boundaries fixed by county board.
- Section 16-13-192 — School tax district — Map — Required generally; duration of boundaries.
- Section 16-13-193 — School tax district — Map — Not required of city school tax district.
- Section 16-13-194 — School tax district — Consolidation — Generally.
- Section 16-13-195 — School tax district — Consolidation — City district with other territory.
- Section 16-13-196 — School tax district — Consolidation — Effect.
- Section 16-13-197 — Collection of tax.
- Section 16-13-198 — Use of district funds.
- Section 16-13-199 — Municipality may remain under county board of education; disposition of tax when city assumes control of schools.
Article 10 Notes in Anticipation of Warrants.
- Section 16-13-210 — Definitions.
- Section 16-13-211 — Borrowing money in anticipation of warrants authorized; issuance of notes.
- Section 16-13-212 — Notes not general obligation; board may pledge tax proceeds.
- Section 16-13-213 — Refunding, renewing or extending notes.
- Section 16-13-214 — Notes sold at public or private sale.
- Section 16-13-215 — Approval of note issue by state superintendent; procedure; conclusive determination.
- Section 16-13-216 — Exemption from taxation.
- Section 16-13-217 — Legal investments for fiduciaries.
Article 11 Foundation Program Fund.
- Section 16-13-230 — Establishment of fund.
- Section 16-13-231 — Purposes and plan of apportionment.
- Section 16-13-231.1 — Local salary schedules; written retirement application; appropriations.
- Section 16-13-231.2 — State Salary Matrix renamed.
- Section 16-13-232 — Determining number of teacher units and instructional support units; grade level divisors.
- Section 16-13-233 — Allowance for transportation.
- Section 16-13-234 — Allocation of funds.
- Section 16-13-234.1 — Funding salary increases mandated by Legislature.
- Section 16-13-235 — Local boards of education to furnish information and file records; State Superintendent of Education to provide data; rules and regulations.
- Section 16-13-236 — Funds for vocational/technical education.
- Section 16-13-237 — Funding city board of education beyond board's pro rata share of countywide tax.
- Section 16-13-238 — Failure to provide certain amount of local tax support.
- Section 16-13-239 — References to "minimum program" deemed references to "Foundation Program."
Article 12 Special School Taxes Authority Extended When Original Obligation Refunded.
- Section 16-13-260 — Legislative findings.
- Section 16-13-261 — Authority for special school tax to continue until payments of refunding obligations.
- Section 16-13-262 — Construction.
- Section 16-13-263 — Application.