Alabama Advisory Opinions June 28, 1999: AGO 1999-234 (June 28, 1999)

Alabama Attorney General Opinions

1999.

AGO 1999-234.

Dear Mr. Jackson:

This opinion of the Attorney General is issued in response to your request on behalf of the Chilton County Commission.

QUESTION

May the Chilton County Commission request or require the Chilton County Board of Education to bear any portion of the expense of conducting the countywide election for the extension of existing countywide school taxes and/or the district election for the purpose of extending existing district school taxes in Chilton County?

FACTS AND ANALYSIS

Your request states that special elections have recently been conducted in Chilton County at the request of the Chilton County Board of Education pursuant to the provisions of section 16-13-160, et seq ., and section 16-13-180, et seq ., of the Code of Alabama seeking to extend the existing countywide and district school taxes. This Office has previously held that the procedure for conducting referendum elections to continue or extend school taxes is set forth in section 16-13-180, et seq ., of the Code of Alabama. ALA. CODE §§ 16-13-180 to 16-13-199 (1995); Opinion to Honorable William J. Trussell, Attorney, St. Clair County Board of Education, dated May 5, 1997, A. G. No. 97-00174.

Section 16-13-185 provides for the expenses of the election as follows:

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 .

ALA. CODE § 16-13-185 (1995) (emphasis added). In addition, section 16-13-186 states in pertinent part:

When any election is to be held in any county or in any rural or city school tax district, under the provisions of this article, the county commission shall provide the necessary number of ballots, poll lists, tally sheets, ballot boxes, booths, instructions for holding the election and all other necessary and proper stationery for holding said election.

ALA. CODE § 16-13-186 (1995) (emphasis added).

Pursuant to these provisions, the county commission is required to pay the costs of conducting the election out of the county treasury. The county school board is not required to pay any portion of the expense of conducting the election, and the county commission is not authorized to seek reimbursement from the school board.

CONCLUSION

The county commission is required to pay, out of the county treasury, the costs of conducting elections held pursuant to the provisions of section 16-13-180, et seq ., of the Code of Alabama.

I hope this opinion answers your question. If this Office can be of further assistance, please contact Brenda F. Smith of my staff.

Sincerely,

BILL PRYOR

Attorney General

By: CAROL JEAN SMITH

Chief, Opinions Division

BP/BFS

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