Ala. Code § 45-42-243.06
The proceeds of the taxes imposed by this part, when paid to the custodian of the county school funds of Limestone County, as provided in Section 4542243.03, shall be apportioned and used in the following manner: The custodian of the county school funds of Limestone County shall apportion such proceeds between the county board of education of Limestone County and the city board of education of the City of Athens, Limestone County, on a pro rata basis in proportion to the number of pupils in average daily attendance at schools under the jurisdiction of each board. The amount of the proceeds apportioned to the city board of education of the City of Athens shall be used by the board exclusively for public school purposes. The amount of the proceeds apportioned to the county board of education of Limestone County shall be used by the board exclusively for public school purposes.
Ala. Code § 45-42-243.06 (1975)