Q Pursuant to Section 27-37-307, is a county required to disburse to a school district its pro rata share of fee in lieu money despite the school district not making a written request for the funds, and is the county prohibited from using the direct payments to pay fees related to litigation to which the county is a party but not the school district?

A Fee in lieu payments received by the board of supervisors must be apportioned at the end of the fiscal year among the various county funds as tax receipts would be and this apportionment must include a pro rata distribution to the school districts. Consequently, the county is required to disburse to the school district its pro rata share of payments in lieu of taxes. The county is not authorized by statute to use the school districtís pro rata share of the fee in lieu payments, so the amount of each entityís share must be calculated based on the whole amount to be received prior to the county spending any of the funds in question. (Attorney Generalís Opinion to Adams, January 6, 2017)