(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.
Structure Code of Alabama
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 16-13-33 - 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.