Code of Alabama

Ala. Code § 16-13-31 (2026)

Record of Receipts and Disbursements; Apportionment of Countywide Taxes for Foundation Program.

✓ official Alabama Legislature (ALISON) text, current July 2026
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(a) The tax collector/revenue commissioner of each county must keep a record of all receipts and disbursements of school funds of his/her county to the local boards of education of the county.

(b) The tax collector/revenue commissioner of each county shall apportion county-wide taxes collected for the purposes of participating in the Foundation Program to each local board of education in the county on the basis of the total calculated costs of the Foundation Program for those local boards of education within the county. The total calculated costs of the Foundation Program for each local board of education shall be the sum of state funds received from the Foundation Program and the amount of local effort required pursuant to paragraph a. of subdivision (3) of subsection (b) of Section 16-13-231.

(c) The apportionment of countywide taxes collected for the purposes of participating in the Foundation Program as determined in Section 16-13-31(b) shall be used unless the local boards of education in a county sign a mutual agreement and secure the approval of the State Superintendent of Education to use some other plan involving desirable special adjustments.

(School Code 1927, §247; Code 1940, T. 52, §201; Acts 1982, 2nd Ex. Sess., No. 82-778, p. 282, §1; Acts 1995, No. 95-314, p. 634, §19.)

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2001–2022 · leading case: Wilson v. State, 830 So. 2d 765 (Ala. Crim. App. 2001).
Wilson v. State, 830 So. 2d 765 (Ala. Crim. App. 2001). “§ 16-13-31(b)(3) (1999). Trafficking in 15 to 99 grams of morphine in Illinois leads to a term of imprisonment of not less than 6 *781 years or more than 30 years.”
Patterson v. State, 6 So. 3d 35 (Ala. Crim. App. 2008). · cites it 2× “§ 16-13-31. In Paey v. State, 943 So.2d 919 (Fla.”
Ala. Code § 16-13-31(b): 1 case
Ala. Code § 16-13-31(b)(3): 1 case
Wilson v. State, 830 So. 2d 765 (Ala. Crim. App. 2001). “§ 16-13-31(b)(3) (1999). Trafficking in 15 to 99 grams of morphine in Illinois leads to a term of imprisonment of not less than 6 *781 years or more than 30 years.”
Ala. Code § 16-13-31(c): 1 case
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