§ 21-16A-3. Definitions

As used in the Learning Center Act: A. “ board ” means a learning center district board; B. “ commission ” means the commission on higher education [higher education department]; C. “ community college board ” means the governing body of a community college district; D. “ district ” means a learning center district; E. “ extended learning services ” means academic and vocational educational programs offered by an institution away from a campus of the institution without the facility of a learning center and as defined by commission [department] rule consistent with the Learning Center Act; F. “ institution ” means a regionally accredited public or private post-secondary educational institution; G. “ local school board ” means the governing body of a school district; and H. “ taxable value of property ” means the sum of the following: (1) the “net taxable value”, as that term is defined in the Property Tax Code, 1 of property subject to taxation under the Property Tax Code; (2) the “assessed value” of “products” as those terms are defined in the Oil and Gas Ad Valorem Production Tax Act; 2 (3) the “assessed value” of “equipment” as those terms are defined in the Oil and Gas Production Equipment Ad Valorem Tax Act; and (4) the “taxable value” of “copper mineral property” as those terms are defined in the Copper Production Ad Valorem Tax Act. 3