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taxable property in such county, to levy a special district tax for school purposes not to exceed thirty (30) cents on each one hundred dollars ($100) worth of taxable property in such school district; and to authorize boards of education to issue interest bearing warrants to erect, repair and equip school buildings and to otherwise improve school facilities.
Be it enacted by the Legislature of Alabama:
1. That upon a petition signed by two hundred or more qualified electors of any county, to the court of county commissioners or other governing body, in any county within the State of Alabama, said court of county commissioners or other governing body shall order an election to be held at the time specified in said petition to determine whether or not a special tax shall be levied for public school purposes within said county and upon request of the county board of education or of the board of education of any city of 2000 or more inhabitants as the case may be, to the court of county commissioners or other governing body, said court shall order an election to be held at the time requested by the said board of education to determine whether or not a special tax shall be levied for public school purposes within any school district in any county under the control of such board; provided that no election in any school district shall be held for the purpose of levying and collecting a special school tax for school purposes unless the county in which said district is located shall be levying and collecting special county taxes for school purposes of not less than thirty (30) cents on each one hundred dollars ($100) worth of taxable property in said county. The sheriff must give notice at least thirty days before any election to be held under this act by publication in some newspaper in the county, if any is published therein, and if not by writing posted at the court house door and at three other public places in the county of the time of holding, and when any election is to be held for a special tax for school purposes in any school district, written notice shall be posted in three public places within said district thirty days prior to said election. Said publications, both for special county and district elections for school purposes shall show the rate of such proposed tax, the time it is proposed to be continued, and the purpose for which the levy is proposed to be made.
2. That the inspectors and officers of the special county election shall be appointed and such election shall be held, and the results of such election shall be declared in the same manner and by the same officers as the results of the regular election for county officers under the general election laws of the State; provided that the election may be held at the time for holding any regular election in the county, and if held at such time the inspectors and officers of the general election shall conduct at the same time the election herein provided for and for such services they
shall receive no compensation other than that allowed them for the holding the general election; but if the election is held at some other time than that of holding the regular election within the county, then the election officers shall receive the same pay as that for holding a general election.
3. That upon a written request of the county board of education or of the board of education of any city of 2000 or more inhabitants for a special election in any school district under the control of such board, the court of county commissioners or other governing body shall call an election at the time and for the district as requested by the said board of education, and shall appoint three managers and one returning officer for each voting place in the school district, to conduct and make return of such election in the school district, and in the event such election officers fail to appear at the poling place to which they are appointed, the officer or officers who do appear shall appoint some one to take their places; provided that all election officers shall be qualified electors of the district in which they serve; and it shall be the duty of the sheriff to notify all officers of their appointment by the court of county commissioners or other governing body. The managers of such elections shall open the polls at eight o'clock A. M. and close the same at five o'clock P. M. on the day of the election, and immediately after closing the polls, shall ascertain the results of the election at their respective voting places and make returns of the same to the court of county commissioners or other governing body of the county, and deliver the ballot boxes containing the returns with the polling lists, tally sheets, and other necessary papers, to the returning officers of such voting places who shall deliver the same to the court of county commissioners or other governing body, on or before noon of the second day after said election. The court of county commissioners or other governing body, shall wit nin four days after said elections, canvass the returns so made and under oath make a written report declaring the result of said election in said school district, showing the number of votes cast both for and against the proposed taxation. A copy of such report shall be printed in some newspaper published in the county, and the original shall be filed in the office of the probate judge. Except as otherwise provided herein, said election shall be held under the general election laws of the State. The officers including the sheriff shall perform the same duties and receive the same pay as provided for under the general election laws aforesaid; and all costs and fees of said election shall be paid out of the county treasury.
4. That 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 may of its own initiative, fix the boundaries of any school district in which it is proposed to levy a local school tax. In making application for a special election in any
such district as provided in section 3 of this act the county board of education shall submit a map made by the county surveyor or other competent person showing the boundaries of the school district for which the special tax levy is proposed indicating the section or sections, townships and ranges, together with a correct description of the boundaries of said district. This map shall also show the location of public utilities such as power plants, railroads, telephone and telegraph lines, if any, in such district, and the railroad mileage for each and every corporation having property therein. The county superintendent shall include a full and correct description of such boundaries in the minutes of the county board of education and shall also furnish a full and correct description of such boundaries to the State department of education to the State board of equalization and to the probate judge of the county who shall record the same in a book to be kept by him for that purpose provided that the tax levy in any district already voted is hereby confirmed but it is made the duty of the county board of education to have a proper map of such district made and recorded as herein provided; provided further that the levy of a district school tax shall operate to fix the boundaries of such district for the time of such special levy except as hereafter provided; and provided further that any city of 2000 or more inhabitants shall constitute an independent school district for the purpose of levying the tax authorized under this act.
5. That when it shall seem desirable to enlarge any special tax district by consolidating with it any adjacent school territory or district which may or may not, be levying any special school tax, the county board of education may petition the court of county commissioners or other governing body, to call an election in all of the districts concerned including the special tax district proposed to be enlarged, to determine whether a special tax for a uniform rate and time shall be voted in each and every one of the districts, provided that the proposed rate and time shall not be less than the maximum rate in any district or the maximum time in any district. Thereupon the said board of county commissioners or other governing body shall call an election in like manner as already prescribed in section three of this act; in the several districts proposed to be consolidated and if a majority of the qualified electors in each and all of the districts proposed to be consolidated shall vote favorably, the districts shall be consolidated into a new district and the tax as rated shall be levied and collected in the new district as a unit but the creation of the new district shall not operate to relieve the county board of education of any responsibility and liability for the just obligation of each and all of the districts so consolidated and made prior to such consolidation provided that in the event a majority of the qualified voters in any of the districts proposed to be consolidated shall vote against the proposed consolidation,
then said consolidation shall not be made and each district shall remain as before and with the same taxing privilege.
6. That the board of education of any county which is levying a county tax for school purposes under the provisions of this act, in order to erect, repair or equip school houses or to make other improvements in the school facilities of the county is hereby authorized to issue interest bearing warrants at a rate not to exceed 6% per annum, for a term not to exceed the time the said special tax levy has been voted for said county, and for an amount, including interest, not to exceed the income from said levy; and the board of education of any county or of any city of 2,000 or more inhabitants, in order to erect, repair or equip a school building or to make improvements in the school facilities of any school district under its control which may be levying a special district tax for school purposes is hereby authorized to issue interest bearing warrants at a rate not to exceed 6% per annum, for a term not to exceed the time the said tax has been voted in said district and for an amount, including interest, not to exceed the income from said tax levy; provided, that said interest bearing warrants issued in accordance with the provisions of this act shall be a preferred claim upon the proceeds of the tax levy in said county or in said school district, as the case
7. That when any election is to be held in any county or in any school district, under the provisions of this act, the court of county commissioners or other governing body, shall provide the necessary number of ballots, polling lists, tally-sheets, ballot boxes, booths, instructions for holding the elections, and all other necessary and proper stationery for holding said election; and the sheriff shall see that the same are delivered to the managers before the day of the election. The ballots used in said elections shall have printed at the top of such ballot the rate of such proposed tax, the time it is proposed to be continued, and that it is to be used for public school purposes and directly underneath in plain type shall be printed on different lines the words “For Proposed Taxation", "Against Proposed Taxation", and a blank must be left directly to the left of each line thereof, and the voters favoring the proposed taxation will make a cross-mark directly to the left of the line "For Proposed Taxation," and the voters not in favor of the proposed taxation will make a cross-mark directly to the left of the line "Against Proposed Taxation”, and if it appears as the result of such election that a majority of those voting in said election have voted for such taxation, the court of county commissioners or other governing body, shall levy said special tax and cause the tax-assessor to assess the same on the taxable property in said county or in said school district, as the case may be, which shall not exceed thirty (30) cents on each one hundred dollars ($100) worth of taxable prop
erty in said county or in said school district, as the case may be; provided that any special tax levied under the provisions of this act shall not be for a shorter term than two years.
8. That whenever such a levy as is provided for in this act is made it shall be the duty of the tax-collector within and for that county to collect such a tax in the same manner and under the same requirements and laws as the taxes of the State are collected, and he shall keep said amount separate and apart from all other funds and keep a clear and distinct account thereof showing what amount is paid and turn the same over to the county treasurer of public school funds, whose duty it shall be to receipt therefor and pay out the same on monthly pay-rolls with the authority and approval of the county board of education, upon uniform blanks prescribed by the State superintendent of education; provided that the funds arising from levying the special tax for school purposes in any school district, shall be used for the exclusive benefit of the public schools of such district; and in the case of incorporated cities of 2000 or more inhabitants, shall be paid over by the tax-collector to the treasurer of said incorporated city, to be used for the exclusive benefit thereof in accordance with the law; provided, that in the event an incorporated town located in a special school tax district comprising said town and territory contiguous thereto, should attain a population of 2000 as evidenced by an official census taken at the time of the regular bi-ennial census of school population, then the government and control of the schools of said town and contiguous territory shall pass from the county board of education to the board of education of said city or town for the unexpired period of any special school tax levy for such district which may have been in effect at the time said city or town attained a population of 2000 or more inhabitants, and the funds arising from such school tax levy in said district shall be paid over by the taxcollector to the treasurer of said city or town and paid out by him on authority of the city board of education for the benefit of the schools of the entire district without regard to corporate lines.
9. That all persons who are at the time of such election qualified electors in the county where such election is held, or in such school district where such election is held, under the laws and constitution of Alabama then in existence shall be qualified electors to participate therein.
10. That all laws or parts of laws and parts of laws in conflict with the provisions of this act be and the same are hereby repealed.
11. That this act shall take effect upon its passage and approval by the governor.
Approved February 13, 1919.