Ala. Code § 45-45-102
In Madison County, the parent or guardian of a public school student who resides in an area that has been annexed to a municipality since January 1, 1960, and who is currently being denied public school transportation service by that municipality's school system and who resides five miles or more from the nearest municipal school of the appropriate grade level for the student, shall have the option of enrolling his or her student so affected in the county school system. Provided, however, the option shall be exercised no later than 30 days prior to the first day of school for the school year. Once the option is exercised, the affected student shall be barred from reenrollment in the municipal school system from which the student transferred for the remainder of that school year. When the option is so exercised, a per student share of locally generated municipal school revenues for each student so transferring shall be remitted to the county school system as hereinafter provided. For purposes of this section, per student share of locally generated municipal school revenues shall be defined as the per student share of local monies allocated for schools in the annual financial statement submitted by the local school system to the State Superintendent of Education for the previous school year. No later than the first day of February of each calendar year, the county school system shall notify the affected municipal school system and the State Superintendent of Education regarding the number and names of students that have enrolled in the county school system as a result of the option provided by this section. The affected municipal school system shall remit to the county school system the aforementioned per student share of school revenues necessary to cover such transferring students no later than the first of October of that same calendar year. In the event a parent or guardian of a student desires to reenroll the student in the municipal school system from which the student transferred under the option, the parent or guardian shall notify the municipal school system of that intent no later than 30 days prior to the first day of school for the school year.
Ala. Code § 45-45-102 (1975)