Alabama Advisory Opinions March 14, 2000: AGO 2000-103 (March 14, 2000)

AGO 2000-103.

Dear Judge Ingram:

This opinion of the Attorney General is issued in response to your request on behalf of the Clay County Probate Judge's Office.

QUESTION

At the request of the Clay County Board of Education, an election to extend the existing countywide school taxes will be on the ballot on March 21, 2000, along with the statewide special constitutional amendment question. Who pays for the county's proportionate cost of this election: the Clay County Board of Education or the Clay County Commission?

A referendum election to extend the school taxes in Clay County will be held pursuant to Amendments No. 3, No. 382, and No. 169 of the Alabama Constitution. This Office has previously held that the referendum election must be held pursuant to the procedure outlined in section 16-13-180, et seq ., of the Code of Alabama. Opinion to Honorable George M. Ingram, Probate Judge, Clay County, dated May 11, 1999, A. G. No. 99-00205.

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.

This Office has previously held that these provisions require the county commission to pay the cost of conducting the election out of the county treasury. Opinion to Honorable John Hollis Jackson, Jr., Attorney, Chilton County Commission, dated June 28, 1999, A. G. No. 99-00234. There is no authorization for the county school board 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.

The county commission is required to pay, out of the county treasury, the costs of conducting elections to extend school taxes held pursuant to 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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