Code of Alabama

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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff
training plans; rights of children; licensing and inspection of food preparation areas; access
by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register
any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated
youth residential facility, youth social rehabilitation facility, community treatment facility
for youths, youth transitional care facility, long term youth residential facility, private
alternative boarding school, private alternative outdoor program, and any organization entrusted
with the residential care of children in any organizational form or combination defined by
this section, whenever children are housed at the facility or location of the program for
a period of more than 24 hours. At a minimum, registered youth residential institution or
organization under this section shall do all of the following: (1) Be...
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16-8-12
Section 16-8-12 Property vested in county board; permissible conveyance. (a) All the property,
estate, effects, money, funds, claims, and donations now or hereafter vested by law in the
public school authorities of any county for the benefit of the public schools of any county
are hereby transferred and vested in the county board of education, and their successors in
office. Real and personal estate granted, conveyed, devised, or bequeathed for the use of
any particular county, school district, or public school shall be held in trust by the county
board of education for the benefit of any such county school district or school. (b) A county
board of education may convey property to a volunteer fire department in the county. (School
Code 1927, §95; Code 1940, T. 52, §71; Acts 1994, No. 94-681, p. 1313, §1.)...
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45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education;
transfer of rights, titles, and interests. (a) The Legislature finds and declares the following:
(1) The magnitude and patterns of the historical and projected increases of population in
Baldwin County, Alabama, continue to create significant needs for the acquisition, construction,
and capital improvement of the public school facilities of the county board of education.
(2) The costs of such public school facilities, including the payment of indebtedness incurred
therefor, require significant capital expenditures of the county board of education in each
fiscal year. (3) The local sources of funds of the county board of education for public school
facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes
levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the
county board of education, the formation of a city board of education...
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45-22-100
Section 45-22-100 Commission on education - Established. The board of education and the office
of superintendent of education of Cullman County are hereby abolished, and there is created
in lieu of the board of education the Cullman County Commission on Education. The commission
on education shall administer the school laws of the state and county, supervise the public
schools and public school system of the county, and shall have and exercise all the rights,
powers, duties, and privileges vested in and required of county boards of education, except
that the commission shall have no jurisdiction over schools which are subject to and come
under the jurisdiction of the City of Cullman or any of its instrumentalities. (Acts 1955,
1st Sp. Sess., No. 18, p. 45, §1.)...
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45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds
and declares the following: (1) The magnitude and patterns of the historical and projected
increases of population in Baldwin County, Alabama, continue to create significant needs for
the acquisition, construction, and capital improvement of the public school facilities of
the county board of education. (2) The costs of such public school facilities, including the
payment of indebtedness incurred therefor, require significant capital expenditures of the
county board of education in each fiscal year. (3) The local sources of funds of the county
board of education for public school facilities consist of the proceeds of ad valorem, and
privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given
the county-wide tax base of the county board of education, the...
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16-13-191
Section 16-13-191 School tax district - Boundaries fixed by county board. In order to make
it possible to work out a system of local tax units adapted to the needs of the whole county,
the county board of education of its own initiative shall fix the boundaries of any school
tax district within its jurisdiction in which it is proposed to levy a local school tax. In
making application for a special election in any such district, the county board of education
shall submit a map made by the county surveyor, or other competent person, showing the boundaries
of the school tax district for which a special tax levy is proposed, indicating the section
or sections and ranges, together with the correct description of the boundaries of the said
district for which a special tax levy is proposed. These maps shall also show the location
of public utilities, such as power plants, railroad and telegraph lines, if any, in such districts,
and the railroad mileage for each and every corporation having...
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45-5-101
Section 45-5-101 Board of Education authorized to insure school property. In accordance with
Section 41-15-1, the Blount County Board of Education is hereby authorized to insure school
buildings and property in the state insurance fund or in an insurance company, whichever in
the opinion of such board provides the best coverage for such school buildings and property.
(Act 82-840, p. 372, §1.)...
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16-13-301
Section 16-13-301 Definitions. The following terms as used in this article shall have the following
meanings: (1) BOARD. Any county board of education and any city board of education. (2) COSTS.
When used with reference to or in connection with any public school facility or any portion
thereof, all or any part of the costs of acquiring, constructing, altering, enlarging, extending,
reconstructing, or remodeling such facility, including (i) the costs of all lands, structures,
real or personal property, rights, rights-of-way, franchises, easements, permits, licenses
and interests acquired or used for, in connection with or with respect to such public school
facility; (ii) the costs of demolishing or removing any buildings or structures on land so
acquired, including the costs of acquiring land to which such buildings or structures may
be moved; (iii) the costs of all machinery, equipment, furniture, furnishings, fixtures, and
tangible and intangible personal property acquired or used...
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45-49-101.01
Section 45-49-101.01 Definitions. The following definitions and provisions shall apply to this
part: (1) BOARD. A county or city board of education, or the governing body of a school system
located in Mobile County. (2) COURT. A district court located in Mobile County if a school
bus violation occurs in an unincorporated area, or a municipal court located in Mobile County
if a violation occurs in an incorporated municipality. (3) ELECTRONIC DEVICE. Any camera or
recording device that uses a vehicle sensor and camera synchronized to automatically record
by video, photograph, or full motion streaming video, a motor vehicle approaching or overtaking
a school bus that is stopped for the purpose of receiving or discharging school children in
violation of Section 32-5A-154. (4) LAW ENFORCEMENT AGENCY. A law enforcement agency of a
local political subdivision or local governing body located in Mobile County, or a county
or city school system located in Mobile County that is authorized to...
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