Shores v. Mackey
Decision Date | 22 December 2022 |
Docket Number | 1210353 |
Parties | Gulf Shores City Board of Education and Kelly Walker v. Eric Mackey, in his official capacity as Superintendent of the Alabama State Board of Education; Teddy J. Faust, Jr., in his official capacity as Revenue Commissioner of Baldwin County; James E. Ball, Joe Davis III, Billie Jo Underwood, and Charles F. Gruber, in their official capacities as Commissioners of Baldwin County; Baldwin County Board of Education; Baldwin County Circuit Judge Carmen E. Bosch, in her official capacity as Presiding Judge of the Baldwin County Juvenile Court; Robert Wilters, in his official capacity as Baldwin County District Attorney; and Coastal Alabama Community College |
Court | Alabama Supreme Court |
Appeal from Montgomery Circuit Court (CV-21-900953) BOLIN Justice.
The Gulf Shores City Board of Education ("the Gulf Shores Board") and Kelly Walker ("the plaintiffs") appeal from the judgment of the Montgomery Circuit Court dismissing their complaint seeking certain declaratory and mandamus relief against Eric Mackey, in his official capacity as Superintendent of the Alabama State Board of Education ("the superintendent"); Teddy J. Faust, Jr., in his official capacity as Revenue Commissioner of Baldwin County ("the revenue commissioner"); James E. Ball, Joe Davis III, Billie Jo Underwood, and Charles F. Gruber, in their official capacities as Commissioners of Baldwin County ("the county commissioners"); the Baldwin County Board of Education ("the Baldwin County Board") Baldwin County Circuit Judge Carmen E. Bosch, in her official capacity as Presiding Judge of the Baldwin County Juvenile Court, and Robert Wilters, in his official capacity as the Baldwin County District Attorney ("the judicial defendants"); and Coastal Alabama Community College ("CACC").
Facts and Procedural History
Alabama's statutory framework for funding public education includes allowing a county to levy certain taxes to support the public schools in the county. For example, § 16-13-160 and § 16-13-180, Ala. Code 1975, allow a county to impose respectively, a one-mill ad valorem tax and a three-mill ad valorem tax for the purpose of funding public education in the county. Section 16-13-31(b), Ala. Code 1975, provides for the apportionment of proceeds collected pursuant to such taxes:
In addition, pursuant to § 40-12-4, Ala. Code 1975, a county has the authority to impose franchise, excise, and privilege license taxes for the purpose of funding education in the county. Section 40-12-4 provides, in pertinent part:
The Foundation Program referenced in § 16-13-31(b) and § 40-12-4(b) was created by the legislature pursuant to § 16-13-230 et seq., Ala. Code 1975. The Foundation Program Fund is a fund established for the benefit of public education in this state and is composed of appropriations made by the legislature. § 16-13-230, Ala. Code 1975. The requirements for a local board of education to participate in the Foundation Program and the formulas for determining the cost of the program and how funds are apportioned to local boards are set forth in § 16-13-231, Ala. Code 1975. Further, § 16-13-237, Ala. Code 1975, provides that "[i]t is not the intent of the Legislature to require, and the Legislature expressly so declares that it does not require, any county to provide funding to any city board of education beyond the city board of education's pro rata share of any countywide tax."
This case involves the interplay among § 16-13-31(b), § 40-12-4, and § 45-2-244.077, Ala. Code 1975, a part of § 45-2-244.071 et seq., Ala. Code 1975 ("the local-tax act"), which authorizes the Baldwin County Commission to levy a 1% sales tax in Baldwin County paralleling the state sales tax found in § 40-23-1 through § 40-23-4, Ala. Code 1975 ("the local tax"). Section 45-2-244.077 provides how proceeds of the local tax are to be disbursed. Act No. 83-532, Ala. Acts 1983, was the initial act authorizing the local tax; § 8 of that act provided, in part:
Act No. 84-523, Ala. Acts 1984, amended § 8 of Act No. 83-532 by adding the following sentence:
"Effective for the fiscal year beginning October 1, 1984, and each fiscal year thereafter, prior to any other distribution, two percent (2%) of all net revenues herein collected shall be appropriated to the juvenile court for Baldwin County to be used for the leasing or building, staffing, and operation of a home for juveniles."
1210353 In May 2017, the legislature enacted Act No. 2017-447, Ala. Acts 2017, which modified the designated recipients of the proceeds of the local tax as follows:
...
To continue reading
Request your trial