School Tax Issues

Opinion # 99-202
Discussion of statutory requirement that sales tax levied under Section 40-12-4 may be used for any public school purpose.

Opinion # 99-234
Discussion providing that the county commission is required to pay out of the county treasury the cost of conducting elections for county school taxes held pursuant to Section 16-13-180 et seq.

Opinion # 2005-080
Discussion providing that a three mill district tax levied and collected on property located in that portion of a county now within the corporate limits of the city should be paid over to the city school system as the children residing in that newly incorporated area now attend city schools.


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