The legislature is now considering a tax distribution issue among Baldwin County school systems. Gulf Shores and Orange Beach are asking for a share of a one-cent sales tax that goes to Baldwin County Public Schools.
The law states that 40% of the funds go to the Baldwin County Schools Board of Education. However, since the two cities have formed their own districts, their leaders want the monies collected in their districts to stay with them. Several bills introduced in the session would address the issue.
However, discussions in Montgomery have become contentious as claims are made for and against the change.
The opposition has repeatedly mentioned that a case brought by Gulf Shores City Schools was already dismissed by a circuit court, appealed and once again dismissed by the Alabama Supreme Court. The reason for the dismissal was not because the change was unfair but because of jurisdiction. The opinion by Justice Michael F. Bolin simply stated that, just as the circuit court found, it is a matter for the legislature to take up, not for the courts.
"We conclude that tax proceeds collected pursuant to the local-tax act may not be distributed to the Gulf Shores Board pursuant to § 40-12-4 and § 16-13-31(b)," the Alabama Supreme Court opinion reads. "As the circuit court acknowledged, it is not within the province of the courts to rewrite the local-tax act in order to redistribute to the Gulf Shores Board those tax proceeds collected pursuant to the local-tax act and earmarked for the Baldwin County Board."
Since the court must interpret laws as written. The law explicitly states funds go to the Baldwin County Board of Education; it would take an act of the legislature to change the plain language of the local tax act "authorizing an allocation of a portion of the local-tax proceeds that are earmarked for the Baldwin County Board to the Gulf Shores Board."
"In Alabama, legislation cannot originate with the judiciary," the opinion continued.
Since that case, the Orange Beach City School system was created.
You can read the full opinion below.
2022-1210353 by Erica Thomas on Scribd
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