AGO 2003-133.
Case Date | April 24, 2003 |
Court | Alabama |
1. Can the students living within the city limits of City A, but within the borders of County C, attend the County B school system? If so, what action, if any, is required to be taken by either City A, County B, or County C?
2. If students living within the city limits of City A, but within the borders of County C, attend the County B school system, is County B entitled to receive any part of the education taxes (ad valorem and sales) collected within the portion of the city limits of City A, which is located in County C?
3. If the answer to Question 1 is in the negative, under current state law, can County B's board of education and County C's board of education enter into a joint agreement to allow students living in City A within the boundaries of County C to attend the school system in County B?FACTS AND ANALYSIS Your request sets out a hypothetical set of facts as follows:
1. City A is primarily located in County B.
2. City A's city limits extend into the adjoining County C.
3. Both County B and County C have county school systems that currently enroll students living in the respective counties.
4. City A does not currently have a city school system.
5. Both County B and County C have education taxes consisting of a countywide sales tax, a countywide ad valorem tax, and a district ad valorem tax.
6. City A does not have a specific ad valorem or sales tax for education.Section 16-8-18 of the Code of Alabama provides as follows:
The county boards of education of two or more counties shall have power to provide jointly for the maintenance of schools in or near the dividing line of such counties on the basis of the enrollment in such school from the counties represented. Each pupil who lives within five miles of a county boundary line shall attend the school nearest to his residence.Ala. Code § 16-8-18 (2001). The Alabama Supreme Court held, in...
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