The funds arising from levying a special tax for school purposes in any school tax district under the jurisdiction of the county board of education shall be used for the exclusive benefit of the public schools of such districts; provided, that in any school tax district where such tax is being levied there is no public school, the funds arising from levying said tax may be used for the purpose of transporting school children residing in such district to a school located in another district. In the case of cities and towns under independent boards, said county tax collector shall collect said taxes and pay over the same to the treasurer of said city or town to be used for the exclusive benefit of the schools thereof in accordance with the law.
Structure Code of Alabama
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 16-13-181 - 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 16-13-190 - Validation of Elections.
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.