Surplus funds from tax levy paid to board.

- Any surplus funds from a tax levy, to meet payments on a board of education bonded indebtedness, must be paid to the board of education and cannot be retained by the county. 1954-56 Op. Att'y Gen. p. 250.

Use of school buses by community groups.

- Local board of education may not allow community organizations or private recreational organizations to use a school bus for purposes other than transporting pupils to and from schools or activities which are an integral part of the educational program, even if the group pays all expenses associated with the use of the bus, except that local boards may allow community organizations or private recreational organizations to use school buses to provide transportation for the elderly and the handicapped if the costs of such transportation is reimbursed in full from funds other than school funds. 1985 Op. Att'y Gen. No. 85-34.

Sharing of services between boards of education unauthorized.

- Georgia boards of education are not empowered to share services by creating and utilizing a nonprofit corporation such as the Consortium for Adequate School Funding in Georgia, Inc., for the purpose of challenging state school funding by litigation or otherwise. 2009 Op. Att'y Gen. No. 2009-3.

Paying of state sales taxes out of school funds.

- In the event that schools are liable for the schools' past failures to collect and remit sales taxes, the assessments may not be paid out of the public school funds; public school funds shall be used for educational purposes and none other and the paying of state sales taxes out of public school funds could not conceivably be considered a payment for "educational purposes." 1973 Op. Att'y Gen. No. 73-83.

Board cannot use the board's funds for laying out, altering, maintaining, and improving public, county-maintained road even though school transportation would be facilitated thereby; it is the sole duty and responsibility of the local officials in charge of county matters to lay out, alter, maintain, and improve the road in the manner the officials deem best suited to the needs of the county. 1962 Op. Att'y Gen. p. 189.

Board cannot use funds for red light on state highway.

- Expenditure of public school funds for a red light located on a state highway one-half mile from the public school would not be for "educational purposes." 1957 Op. Att'y Gen. p. 116.

School funds cannot be used to purchase billboard space by a local school system for the display of public relations advertisements. 1984 Op. Att'y Gen. No. 84-85.

School funds cannot be used for paying rewards.

- Expenditure of school funds for the payment of rewards offered for information concerning damage to and destruction of school property is not an expenditure for "educational purposes," and therefore not a lawful use of general school funds. 1974 Op. Att'y Gen. No. 74-122.

Expending school funds to obtain a water supply for a school is for "educational purposes"; the board of education has authority to enter into a contract with a municipality for that purpose. 1954-56 Op. Att'y Gen. p. 244.

Street assessments.

- It is a proper school expenditure for a board of education to pay street assessments. 1954-56 Op. Att'y Gen. p. 244.

Chamber of Commerce dues.

- Local school funds may not be used to pay chamber of commerce membership dues of the county school superintendent. 1990 Op. Att'y Gen. No. U90-3.

Use of funds for library facilities deemed expenditure for educational purposes.

- In view of the inherent nature of library facilities as a learning tool and the pervasive relationship between educational authorities and library systems on both state and local governmental levels, together with the state legislative policy that establishment of a public library service is to be part of the provisions for public education in this state, the use of school funds for construction of public library facilities is an expenditure for educational purposes. 1975 Op. Att'y Gen. No. 75-33.

Expenditure of funds for leased premises authorized.

- An expenditure of school tax funds for the repair, maintenance, and upkeep of leased premises is authorized under the provisions. 1960-61 Op. Att'y Gen. p. 170.

Board can sell building when not necessary or convenient for school purposes.

- County board of education can sell any school building when the board by resolution declares that the building is not necessary or convenient for school purposes, but all money received from the sale can be used by the board of education for school purposes and none other, i.e., the board cannot legally make a contribution to a health center nor buy any property which is not to be used for school purposes. 1954-56 Op. Att'y Gen. p. 223.

Board can run board's sewer lines to city's and purchase sewage disposal services.

- Expenditure of public school funds by a county board of education to run sewer lines from the schools to the city sewer lines on nearby city streets, and to purchase sewage disposal services from the city, would not violate any constitutional or statutory provision of the State of Georgia. 1967 Op. Att'y Gen. No. 67-85.

Board can improve football field only if board has property title.

- County board of education can expend school funds on improving a football field only if title to the property is in the board (this would exclude a nonprofit athletic association). 1954-56 Op. Att'y Gen. p. 245.

Lease of vehicles for extracurricular use not authorized.

- Local board of education may not provide transportation to students for extracurricular activities by leasing vehicles for that use. 1995 Op. Att'y Gen. No. 95-2.

Debate programs may be supported with tax funds.

- Local school boards may spend state and local tax funds to maintain a debate program. These expenditures may include payment of debate meet registration fees for individuals and schools. 1981 Op. Att'y Gen. No. 81-20.

Individual and school registration fees and costs for student room and board while they are away from home at centrally located debate meets are necessary and incidental to the educational process and may be paid with funds derived from local taxation. 1981 Op. Att'y Gen. No. 81-20.

State tax funds may be spent on individual and school registration fees for centrally located debate meets, but may not be spent on either room or board for students attending such meets. 1981 Op. Att'y Gen. No. 81-20.

Only local tax funds may be spent for the necessary costs of room and board for students while the students are away from home at debate meets. 1981 Op. Att'y Gen. No. 81-20.

"Medical services" area not wholly within or without limits of lawful expenditures.

- Answering of the question of whether a given expenditure can be said to be an expenditure for "school purposes" is exceedingly difficult and an area as broad as "medical services" is not one which can be said to be either wholly within or wholly without the outer limits of lawful expenditures for "school purposes." 1977 Op. Att'y Gen. No. 77-52.

Funds not usable for medical treatment beyond evaluation necessary to place child.

- Neither the State Board of Education nor local boards of education can lawfully use school funds for medical (including psychiatric) treatment or services beyond such evaluation as is necessary to the placement and the determination of the proper educational program for a given child. 1979 Op. Att'y Gen. No. 79-1.

Medical services directly related to school operations can be supported.

- Medical services directly related to the actual conduct of school operations with minimum interruption can be supported with school funds. 1977 Op. Att'y Gen. No. 77-52.

No funds usable for lunches for nonpublic school children.

- Neither state nor local school funds may be used to provide lunches for children not enrolled in the public school program. 1974 Op. Att'y Gen. No. 155.

School funds may not legally be used to purchase uniforms for school lunch personnel. 1967 Op. Att'y Gen. No. 67-182.

Local boards may expend funds for supplies used in physical education programs.

- Since physical education is a prescribed course of study for all common schools, local boards of education may legally expend public school funds for physical education supplies to be used in the schools' physical education programs. 1957 Op. Att'y Gen. p. 115.

Tax collection expenses.

- It is illegal for school board to expend funds to help defray tax collection expenses of the county tax commissioner. 1965-66 Op. Att'y Gen. No. 65-3.

County cannot pay for surveying and appraising taxable property for school taxes.

- County which contracts for the surveying and appraisal of taxable property may not pay any part of the cost of such services from the taxes levied for school purposes. 1952-53 Op. Att'y Gen. p. 341.

Board cannot expend funds to pay charges for collection of delinquent taxes.

- Since the collection of taxes is not a proper function of a county board of education, the board cannot legally expend public school funds to pay any part of the cost of charges made by the county attorney to the commissioners of roads and revenues (now board of county commissioners) for the collection of delinquent taxes. 1958-59 Op. Att'y Gen. p. 128.

Providing "cafeteria" plan of fringe benefits.

- Local boards of education may provide teachers and employees the "cafeteria" plan of fringe benefits allowed in § 125 of the Internal Revenue Code as an optional program, paid for by local supplement rather than the state's portion of salaries allocated under former § 20-2-220 (see now O.C.G.A. § 20-2-182). 1984 Op. Att'y Gen. No. U84-6.

Public school funds cannot be used to purchase a home for teachers.

- 1954-56 Op. Att'y Gen. p. 291.

"Educational purposes" do not include workers' compensation expenditures.

- Although counties may tax to provide for workers' compensation, "educational purposes" do not include expenditures for workers' compensation. 1958-59 Op. Att'y Gen. p. 125 (decided under Ga. Const. 1945, Art. VII, Sec. IV, prior to amendment by Ga. L. 1966, p. 106; see now Ga. Const. 1983, Art. IX, Sec. IV, Para. II).

Educational funds of a county cannot be used to provide for workers' compensation for employees of a county board of education; this would be true as to the cost of the insurance coverage or qualifying as a self-insurer. 1958-59 Op. Att'y Gen. p. 125 (decided under Ga. Const. 1945, Art. VII, Sec. IV, prior to amendment by Ga. L. 1966, p. 106; see now Ga. Const. 1983, Art. IX, Sec. IV, Para. II).

Funds for workers' compensation coverage must be furnished by county's governing authority.

- Since school funds cannot be used for workers' compensation coverage, it is necessary that the funds for the coverage of school employees be furnished by the governing authority of the county in which the school system is located. 1958-59 Op. Att'y Gen. p. 406 (decided under Ga. Const. 1945, Art. VII, Sec. IV, prior to amendment by Ga. L. 1966, p. 106; see now Ga. Const. 1983, Art. IX, Sec. IV, Para. II).

Board cannot pay premiums on liability insurance except as stated in insurance provisions.

- It is clear that a local board of education cannot expend school money to pay premiums on liability insurance except under the conditions and circumstances stated in Ga. L. 1949, p. 1155, §§ 1 and 2. 1957 Op. Att'y Gen. p. 116.

Expenditures for physical examination, faculty banquet, and insurance premiums improper.

- Expenditures for an annual physical examination of the school superintendent, for a faculty banquet, and for payment of insurance premiums for members of a high school football team would be improper objects for the expenditure of school funds. 1971 Op. Att'y Gen. No. 71-12.

Purchase of a liability insurance policy which covers school officials and employees against injuries a student might receive while participating in an extracurricular athletic activity is a valid expenditure of school funds by a school district. 1984 Op. Att'y Gen. No. 84-66.

"Certificates of deposit" defined.

- Phrase "certificates of deposit" applies to certificates of deposit issued by commercial banks and to certificates of deposit issued by federal or state chartered savings and loan associations; the investment of school funds in "certificates of deposit" issued by other institutions would present a question of whether the investment would be prudent and in the exercise of sufficient care and diligence. 1969 Op. Att'y Gen. No. 69-306.

Local officials responsibility for investment loss.

- Local school officials, in making legally authorized investments of local school funds, are not responsible if the investment results in a loss rather than a gain, so long as the investment, at the time the investment was made, was reasonably prudent and cautious under the circumstances, and especially if the loss is occasioned by economic conditions over which the officials have no control. 1969 Op. Att'y Gen. No. 69-306.

Am. Jur. 2d.

- 68 Am. Jur. 2d, Schools, §§ 110, 125, 126, 135 et seq.

C.J.S.

- 78A C.J.S., Schools and School Districts, § 699 et seq.

ALR.

- Nature and extent of transportation that must be furnished under statute requiring free transportation of school pupils, 52 A.L.R.3d 1036.

County board cannot convey property to trustees to create debt to be retired from revenues.

- County board of education would not have the right to convey school property to the trustees for the purpose of enabling the trustees to create against the property a debt to be retired from the revenues derived by the trustees for the use of the property, and with the intent after such debt has been retired to reconvey the property to the county board. 1945-47 Op. Att'y Gen. p. 168.

ALR.

- Title to buildings when school lands revert for nonuse for school purposes, 28 A.L.R.2d 564.

Subpart 1 County, District, and Joint High School Bonds

20-2-430. Issuance and retirement of county schoolhouse bonds.

When any county board of education shall deem it to the best interests of education in the county to incur any bonded debt for building, equipping, or purchasing sites for the building and equipping of schoolhouses pursuant to Article IX, Section V, Paragraphs I and IV of the Constitution of Georgia, the election required shall be called and held in the manner prescribed by Article 1 of Chapter 82 of Title 36, and the bonds shall be validated in the manner provided by Part 1 of Article 2 of Chapter 82 of Title 36. The purpose of this Code section is to permit and require the same procedure to be followed in the voting, issuance, levying of taxes for, and the retirement of bonds issued by county boards for building and equipping schoolhouses or purchasing sites therefor as is required in the case of municipalities and other county bonds; provided, however, that in any such election persons residing within territorial limits of independent school districts may not participate as qualified voters in the election, and should the election result favorably to the issuance of the bonds, the property located within the limits of an independent school district shall not be subject to taxation for the retirement of any bonds so issued.

(Ga. L. 1919, p. 288, § 145; Ga. L. 1921, p. 221, § 2; Code 1933, § 32-1403; Ga. L. 1946, p. 206, § 23; Ga. L. 1983, p. 3, § 53.)

Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1910, § 1551(155), which was subsequently repealed but was succeeded by provisions in this Code section, are included in the annotations for this Code section.

Act creating this section was not unconstitutional as containing more than one subject matter and containing matter different from that expressed in the title. Posey v. Dooly County Sch. Dist., 215 Ga. 712, 113 S.E.2d 120 (1960).

Section is not in conflict with the constitution. Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560 (1923) (decided under former Code 1910, § 1551(155)).

School district created under this subpart is a political division of the state as contemplated by the constitution and, therefore, these provisions conferring power to create bonded indebtedness to build schoolhouses are valid. Ty Ty Consol. Sch. Dist. v. Colquitt Lumber Co., 153 Ga. 426, 112 S.E. 561 (1922) (decided under former Code 1910, § 1551(155)); Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560 (1923) (decided under former Code 1910, § 1551(155)).

Combining proposals.

- School board's decision to combine multiple bond projects into a single referendum was conduct or activity which affected voting within the meaning of the federal Voting Rights Act, 42 U.S.C. § 1973 et seq. Lucas v. Townsend, 908 F.2d 851 (11th Cir. 1990), vacated on other grounds, 501 U.S. 1226, 111 S. Ct. 2845, 115 L. Ed. 2d 1013, 943 F.2d 38 (11th Cir. 1991).

School districts may sue or be sued.

- This subpart in effect makes school districts such subdivisions of the county and the state that the districts may sue or be sued. Ty Ty Consol. Sch. Dist. v. Colquitt Lumber Co., 153 Ga. 426, 112 S.E. 561 (1922) (decided under former Code 1910, § 1551(155)); Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560 (1923) (decided under former Code 1910, § 1551(155)).

Taxpayer who fails to make oneself party to bond validation proceedings cannot enjoin tax levy.

- When an election held under this section to determine whether bonds should be issued resulted in favor of the issuance and the bonds were duly validated, a citizen and taxpayer of the district who could have made oneself a party to the proceedings to validate the bonds, but failed to do so, was concluded by the judgment rendered and could not thereafter enjoin the levy and collection of a tax to pay the interest and principal of the bonds, and their issuance and sale, on the ground that there had never been legally levied a local tax for school purposes. Whiddon v. Fletcher, 150 Ga. 39, 102 S.E. 350 (1920) (decided under former Code 1910, § 1551(155)).

Cited in Davis v. Board of Educ., 203 Ga. 44, 45 S.E.2d 429 (1947); Williams v. Ragsdale, 205 Ga. 274, 53 S.E.2d 339 (1949).

Trustees required to comply with O.C.G.A.

§§ 36-82-1 et seq. - Section requires that the trustees shall follow the law as required in former Civil Code 1910, § 440 (see now O.C.G.A. § 36-82-1 et seq.) in the issuance of the bonds. Veal v. Deepstep Consol. Sch. Dist., 34 Ga. App. 67, 128 S.E. 223 (1925) (decided under former Code 1910, § 1551(155)).

Qualified voters needed to create bonded debt.

- Two-thirds of the qualified voters of the district required in favor of bonds need be only that proportion of the qualified voters voting in the election, provided that that proportion is also a majority of the total registered voters. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App. 152, 110 S.E. 453 (1922) (decided under former Code 1910, § 1551(155)).

Consolidated school district cannot create a bonded debt without the assent of two-thirds of the qualified voters thereof voting at an election for that purpose, to be held as prescribed by law; such two-thirds must constitute a majority of the registered voters. Buchanan v. Woodland Consol. Sch. Dist., 168 Ga. 626, 148 S.E. 663 (1929) (decided under former Code 1910, § 1551(155)).

To entitle a voter to vote, the voter's name must appear on the list of registered voters filed by the county register (now the registrars) with the clerk of the superior court of the county. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App. 152, 110 S.E. 453 (1922) (decided under former Code 1910, § 1551(155)).

Voter must have taken prescribed oath.

- While the appearance of the voter's name on the voter's book of the tax collector of the county is prima facie evidence that the voter took the oath prescribed by law, the voter must legally have taken the oath, otherwise the voter's voting is illegal. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App. 152, 110 S.E. 453 (1922) (decided under former Code 1910, § 1551(155)).

When tax collector goes over furnished list and strikes names, registrable voters selected by the tax collector.

- When the tax collector took the list furnished by the trustees, went over the list, and struck from the list such names as the tax collector thought did not belong there, the voters entitled to registration were selected by the tax collector and not by the trustees of the school district, the managers of the election, or the attorney for the trustees who copied the list at the request of the collector. Hawthorne v. Turkey Creek Sch. Dist., 162 Ga. 462, 134 S.E. 103 (1926) (decided under former Code 1910, § 1551(155)).

Election not vitiated by registered voters list made from tax collector's book.

- For the ordinary (now the registrars) to make up a list of registered voters from the voters book of the tax collector rather than from the list of the superior court clerk, while irregular, would not operate to vitiate an election if it does not appear that the list as certified and furnished was in fact incorrect. Powell v. Consolidated Sch. Dist. No. 1, 26 Ga. App. 135, 105 S.E. 616 (1921) (decided under former Code 1910, § 1551(155)).

Thirty (30) days' notice required for bonds' issuance.

- As a condition precedent to the holding of an election for school bonds a notice of the election must be published for 30 days next preceding the day of the election in the newspaper in which the sheriff's advertisements for the county are published. Burnam v. Rhine Consol. Sch. Dist., 35 Ga. App. 110, 132 S.E. 137 (1926) (decided under former Code 1910, § 1551(155)).

Declaration of election results.

- Board of trustees or board of education declares result of the election under this section. By this provision, a majority of the trustees may hold the election. Stephens v. School Dist. No. 3, 154 Ga. 275, 114 S.E. 197 (1922) (decided under former Code 1910, § 1551(155)).

Election results notice signed by trustees' attorney sufficient.

- Notice required by former Civil Code 1910, § 445 (see now O.C.G.A. § 36-82-20) was signed by two of the trustees by their attorney and this was a sufficient compliance with former Code 1910, § 1551. Stephens v. School Dist. No. 3, 154 Ga. 275, 114 S.E. 197 (1922) (decided under former Code 1910, § 1551(155)).

County board may call election even though no petition filed.

- County board of education, if the board sees fit, may call an election to determine whether or not a bonded indebtedness may be incurred by the county to build schoolhouses even though there is no petition filed by the people asking for the election. 1945-47 Op. Att'y Gen. p. 175.

Election and tax levy county-wide.

- County board of education is the proper authority to call an election for the issuance of school bonds and the election and tax levy is county-wide, excluding independent systems located therein. 1945-47 Op. Att'y Gen. p. 168.

General election registration list to be used in schoolhouse bond election.

- Proper registration list to be used in a schoolhouse bond election is the registration list used for the last general election. 1962 Op. Att'y Gen. p. 234.

Ballots to be furnished and election managers appointed by county board.

- Ballots in school bond elections shall be furnished and the election managers appointed by the county board of education. 1950-51 Op. Att'y Gen. p. 44.

School bond election called by county board may be held concurrently with the general election. 1965-66 Op. Att'y Gen. No. 65-9.

Appropriate use of bond proceeds.

- Georgia Constitution and Georgia statutes do not provide any latitude to use bond proceeds for additional capital expenditures whether or not the proceeds are spent on projects which may have been approved by the voters at the time of the original bond referendum. Accordingly, all proceeds generated at closing of the refunding issue should be spent on costs of the refunding or used to pay principal, interest, and premiums on the refunded debt. Furthermore, a new tax levy appropriately sized to retire the new refunding bonds should be provided for prior to issuance of the refunding bonds. If any excess proceeds result from the new tax levy, such excess proceeds shall not be available for transfer to capital projects until all refunds are repaid. 1994 Op. Att'y Gen. No. 94-8.

Purchase of school buses cannot be included in listing of acceptable purposes for bond indebtedness because the language of Ga. L. 1946, pp. 206 and 216 circumscribes the incurring of bonded indebtedness by counties for educational purposes to those expenditures related to the actual physical plant of the school. 1975 Op. Att'y Gen. No. 75-94.

Construction of school system administration, bus maintenance, bus storage, and warehouse facilities.

- Proceeds of general obligation bonds issued under O.C.G.A. §§ 20-2-430 and20-2-431 may not be used for school administration, bus maintenance and bus storage, and warehouse facilities; but bonds may be issued for such purposes upon compliance by the county school board with the notice and purpose requirements set forth in O.C.G.A. § 36-82-1 et seq. 1998 Op. Att'y Gen. No. 98-12.

Commencing school construction prior to voter approval of bond issue not illegal.

- While commencing school construction which is intended to be financed through the sale of school bonds prior to voter approval and validation of the bond issue is questionable from a fiscal viewpoint, it is not illegal. 1963-65 Op. Att'y Gen. p. 789.

School bond issue requires assent of majority of qualified voters.

- School bond issue requires the assent of a simple majority of the qualified voters in the school bond election. 1963-65 Op. Att'y Gen. p. 769.

County school district may issue up to 7 percent of assessed tax value of property of the county, excluding territory in independent systems, and the county can also issue bonds for a like 7 percent of the assessed tax value. 1945-47 Op. Att'y Gen. p. 166.

When school systems merge.

- It is the general rule that when one school system having a bonded indebtedness is merged with another school system, taxes levied for the purpose of paying off the bonded indebtedness may be levied only on property located within the territorial limits of the school system issuing the bonds as such territorial limits existed at the time the bonds were originally voted and issued. 1965-66 Op. Att'y Gen. No. 66-11.

C.J.S.

- 78A C.J.S., Schools and School Districts, §§ 756 et seq., 761, 762, 765 et seq., 773 et seq., 784.

ALR.

- Validity of submission of proposition to voters at bond election as affected by inclusion of several structures or units, 4 A.L.R.2d 617.