HB337 By Representatives Ball, Daniels, Hall, Sanderford and Whorton (R) RFD Ways and Means Education Rd 1 25-FEB-16

SYNOPSIS: This bill would establish the Student and Taxpayer Fairness Act of 2016.

This bill would require, when no agreement is reached among the local boards of education serving students who reside within the county, that countywide taxes collected for educational purposes be equitably distributed to those local boards of education.

This bill would clarify that a city board of education of a municipality located within more than one county is considered a local board of education in all of those counties.

This bill would also require the State Superintendent of Education to determine the pro rata distribution of countywide taxes collected for educational purposes within a county to be based on the determination of total calculated costs of the Foundation Program for each local board of education.

A BILL TO BE ENTITLED AN ACT

To amend Section 16-13-31, Code of Alabama 1975, relating to the apportionment of countywide taxes under the Foundation Program; to establish the Student and Taxpayer Fairness Act of 2016; to require, when no agreement is reached among the local boards of education serving students who reside within the county, that countywide taxes collected for educational purposes be equitably distributed to those local boards of education; to clarify that a city board of education of a municipality located in more than one county is considered a local board of education in all those counties; and to require the State Superintendent of Education to determine the pro rata distribution based on the determination of total calculated costs of the Foundation Program for each local board of education.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. This act shall be known and may be cited as the Student and Taxpayer Fairness Act of 2016.Section 2. Section 16-13-31 of the Code of Alabama 1975, is amended to read as follows:

§16-13-31.

"(a) The tax collector/revenue collector or revenue commissioner of each county must shall keep a record of all receipts and disbursements of school funds of his/her his or her county to the local boards of education of the county.

"(b) The tax collector/revenue collector or revenue commissioner of each county shall apportion county-wide distribute a pro rata share of any countywide taxes collected for the educational 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 as determined by the State Superintendent of Education, who shall take into account the residence of the students included in the Foundation Program calculation when making the determination of the pro rata share for each local board of education. 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 and distribution of countywide taxes collected for the purposes of participating in the Foundation Program as determined in Section 16-13-31(b) subsection (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 and distribution.

"(d) If the corporate limits of a municipality having a city board of education are located in more than one county, the city board of education shall receive a pro rata distribution of all tax revenues collected countywide for educational purposes in each county where the corporate limits of the municipality are located. The pro rata share shall be determined by the State Superintendent of Education on the same basis as the total calculated costs for the Foundation Program for those local boards of education located in whole or in part within the county, taking into consideration the residence of those students who are included in the Foundation Program calculation."

Section 3. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Education

Taxation

Schools

Board of Education, City

Board of Education, County

Popular Names

Code Amended