Code of Alabama

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16-6F-9
Section 16-6F-9 Legal status and powers of public charter schools; employees. (a) Legal
status of a public charter school. (1) Notwithstanding any provision of law to the contrary,
to the extent that any provision of this chapter is inconsistent with any other state or local
law, rule, or regulation, the provisions of this chapter shall govern and be controlling.
(2) A public charter school shall be subject to all federal laws and authorities enumerated
herein or arranged by charter contract with the school's authorizer, where such contracting
is consistent with applicable laws, rules, and regulations. (3) Except as provided in this
chapter, a public charter school shall not be subject to the state's education statutes or
any state or local rule, regulation, policy, or procedure relating to non-charter public schools
within an applicable local school system regardless of whether such rule, regulation, policy,
or procedure is established by the local school board, the State Board of...
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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission;
registration requirements; powers and duties of authorizers. (a) Eligible authorizing entities.
(1) A public charter school shall not be established in this state unless its establishment
is authorized by this section. No governmental entity or other entity, other than an
entity expressly granted chartering authority as set forth in this section, may assume
any authorizing function or duty in any form. The following entities shall be authorizers
of public charter schools: a. A local school board, for chartering of schools within the boundaries
of the school system under its jurisdiction, pursuant to state law. b. The Alabama Public
Charter School Commission, pursuant to this section. (2) A local school board that
registers as an authorizer may approve or deny an application to form a public charter school
within the boundaries of the local school system overseen by the local school board. (3) All...

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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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36-27-24
Section 36-27-24 Funds for assets of retirement system - Creation; composition; disposition
of funds; appropriations. (a) Effective October 1, 1997, all the assets of the retirement
system shall be credited according to the purpose for which they are held among three funds,
namely, the Annuity Savings Fund, the Pension Accumulation Fund, and the Expense Fund. The
operation of the former Pension Reserve Fund and the Annuity Reserve Fund shall be discontinued
as of such date and the balance of the former Pension Reserve Fund shall be transferred to
the Pension Accumulation Fund, and the balance of the former Annuity Reserve Fund shall be
transferred to the Pension Accumulation Fund. (b) Annuity Savings Fund. The Annuity Savings
Fund shall be a fund in which shall be accumulated contributions from the compensation of
members to provide for their annuities. Contributions to and payments from the Annuity Savings
Fund shall be made as follows: Effective October 1, 1971, each employer shall...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms
shall have the following meanings: (1) ACT. The act adding this part, to be called the General
Retirement System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual
who currently is employed by the county or other entities set forth in subdivision (20) and
is making employee contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30,
1984, or such other dates as set forth in Exhibit A, which is maintained in the office of
the pension board, a form of benefit differing in time, period, or manner of payment from
a specific benefit provided under the plan but having the same value when computed using the
mortality tables, the interest rate, and any other assumptions last adopted by the pension
board, which assumptions shall clearly preclude any discretion in the determination of the
amount of a member's benefit. (4) ACTUARIAL GAIN. As defined in Section...
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36-27-170
Section 36-27-170 Participation in plan. (a) As governed by this subsection, there exists
as a part of this retirement system, an optional account known as the Deferred Retirement
Option Plan, which may be cited as "DROP." The purpose of DROP is to allow, contractually,
in lieu of immediate withdrawal from service and receipt of a retirement allowance, continued
employment for a specific period of time, coupled with the deferral of receipt of a retirement
allowance until the end of such period of participation, at which time the member shall withdraw
from service. (b) Participation in DROP is an option available to any member of this retirement
system who meets all of the following: (1) Has at least 25 years of creditable service exclusive
of sick leave. (2) Is at least 55 years of age, or in the case of a state police member, is
at least 52 years of age. (3) Is eligible for service retirement. (c) An election to participate
in DROP may be made in one year increments not to exceed five...
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16-25-21
Section 16-25-21 Method of financing. Effective October 1, 1997, all the assets of the
retirement system shall be credited according to the purpose for which they are held among
three funds, namely: The Annuity Savings Fund, the Pension Accumulation Fund, and the Expense
Fund. The operation of the former Pension Reserve Fund and the Annuity Reserve Fund shall
be discontinued as of such date, the balance of the former Pension Reserve Fund shall be transferred
to the Pension Accumulation Fund, and the balance of the former Annuity Reserve Fund shall
be transferred to the Pension Accumulation Fund. (1) The Annuity Savings Fund shall be a fund
in which shall be accumulated contributions from the compensation of members to provide for
their annuities. Contributions to and payments from the Annuity Savings Fund shall be made
as follows: a. Each employer shall cause to be deducted from the salary of each member on
each and every payroll of such employer for each and every payroll period five...
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45-37A-40
Section 45-37A-40 Board of education. (a) Beginning with the municipal elections in
2002, a school board for the City of Bessemer, Alabama, is established and shall be elected
in 2002, and every four years thereafter. The board shall be called the Bessemer City Board
of Education. The board shall be composed of seven members, with one member being elected
from each of the districts from which the Bessemer City Council are elected, by a majority
of the qualified electors voting who reside in the respective districts. (b) Candidates for
each place on the board of education shall be at least 21 years of age, residents of the district
which they seek to represent on the board for at least 90 consecutive days immediately preceding
the deadline date for qualifying as a candidate, and shall not have a record of conviction
for a felony or any other crime involving moral turpitude. Each candidate shall pay a qualifying
fee in an amount prescribed by the Bessemer City Council. (c)(1) The...
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45-5A-70
Section 45-5A-70 Election of board of education; referendum. (a)(1) Pursuant to Amendment
659 to the Constitution of Alabama of 1901, and as soon as practicable after final approval
of this section by the United States Department of Justice, if necessary, the Oneonta
City Council shall call an authorizing referendum election, to be held at the time of the
next general election held in the city on November 7, 2000, regarding changing the Oneonta
City Board of Education to an elected city board of education. (2) If a majority of the qualified
electors of the municipality voting in the authorizing referendum election vote in favor of
an elected city board of education, the board shall be established as provided in this section
and the Legislature, as provided in Amendment 659, from time to time, by local law may provide
further for the election and operation of the Oneonta City Board of Education. The local laws
may provide for the termination of the terms of office of members of the...
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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except
as hereinafter provided and subject to the provisions of Section 25-4-54, every employer
shall pay contributions, or payments in lieu of contributions, equal to the percentages of
wages payable or paid as hereinafter set out, with respect to employment by him. (1) With
respect to employment during calendar years after December 31, 1975, every employer who has
been liable to the provisions of this chapter during a period of time sufficient to have his
rate of contribution determined under the experience rating provisions of Section 25-4-54
shall pay contributions at the rate prescribed thereby. (2) With respect to employment after
December 31, 1975, every employer who has not been liable to the provisions of this chapter
for a sufficient length of time to have his rate determined under the experience rating provisions
of Section 25-4-54 shall pay contributions at the rate of 2.70 percent of such wages...

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