- (a) Effective for the school year commencing in August 2025, the territory subject to the jurisdiction and control of the City of Tuscaloosa Board of Education shall only include territory within the corporate limits of the City of Tuscaloosa. Any territory outside of the corporate limits of the City of Tuscaloosa which is subject to the jurisdiction and control of the Tuscaloosa City Board of Education prior to the ratification date of this amendment shall be subject to the jurisdiction and control of the Tuscaloosa County Board of Education or any other city board of education outside of the corporate limits of the City of Tuscaloosa, if applicable.
(b) For the ad valorem tax year commencing October 1, 2024, one-fourth of any revenue collected from any ad valorem tax levied in territory outside of the corporate limits of the City of Tuscaloosa and subject to the jurisdiction and control of the Tuscaloosa City Board of Education prior to November 5, 2024, upon collection, shall be distributed to the Tuscaloosa County Board of Education.
(c) Effective for the ad valorem tax year commencing on October 1, 2025, any ad valorem tax levied prior to November 5, 2024, outside of the corporate limits of the City of Tuscaloosa on property subject to the jurisdiction and control of the Tuscaloosa City Board of Education prior to November 5, 2024, shall continue to be levied and collected according to the existing terms of the levy and distributed and used solely for educational purposes outside of the corporate limits of the City of Tuscaloosa.
(d) This section shall not be construed to prohibit attendance agreements between the Tuscaloosa County Board of Education and the Tuscaloosa City Board of Education on a transitional basis or to the extent otherwise authorized by law.