Q Our district is considering the purchase of laptop or tablet computers for the use of our students and teachers, who will be allowed to take them home to complete homework and other assignments. They will be responsible for returning the computer in good condition at the end of the school year. May the district purchase these using the proceeds of bonds issued pursuant to Section 37-59-1 et seq, or notes issued pursuant to Section 37-59-101 et seq? May the district lease-purchase (Section 31-7-13(e)) or lease-leaseback (Section 37-7-351 et seq) laptop or table computers?

A The bond and note Sections authorize such borrowing in pertinent part for “equipping a school building” or “equipment for school buildings.” Such borrowing to purchase laptop or tablet computers would be authorized under these statutes if the school district makes the factual determination that the procurement of the subject computers is for the purpose of equipping school buildings and that the subject computers constitute equipment for school buildings. (Attorney General’s Opinion to Greenlee, June 6, 2014)