PART IX FINANCIAL
Provision for payment of teachers’ salaries

85. The amount required for the payment of the salaries, pensions, duty allowances, special allowances, gratuities, benevolent grants, additional grants and bonuses to teachers shall, save as in sections 24 and 88(5) of this Law provided, be defrayed out of the general revenue of the Δημοκρατία.

Government grants for certain purposes

86. Τhere shall be defrayed in every year, out of the general revenue of the Δημοκρατία, such amount as may be required for the payment of the grants set out in the Schedule to this Law, such grants to be calculated and paid in the manner and at the time set out in such Schedule and to be utilized for the purposes therein contained.

Education tax

87.-(1) There shall be levied, assessed, collected and paid in every school year an additional tax (to be called “the Education tax”) on all immovable property which is subject to immovable property tax at the rate of four per thousand in towns and of one and a half per thousand in villages on the capital value of such property.

(2) The Education tax shall be payable at the same time as the immovable property tax is payable and shall be paid, collected and recovered in the same manner as Government taxes are paid, collected and recovered.

Education funds

88.-(1) To enable the Director to make loans for any of the purposes approved by the Governor as in section 74 of this Law prescribed, the following funds shall be established-

(a) for Greek-Orthodox schools a fund to be called the Education (A) Fund;

(b) for Moslem schools a fund to be called the Education (B) Fund;

(c) for schools of other religious communities a fund to be called the Education (C) Fund.

(2) The Education (A) Fund shall consist of-

(a) all the assets and revenue of the Education (No. 1) Fund formed under the provisions of the Elementary Education Laws, 1929 to 1932, which said assets and revenue shall, on the coming into operation of this Law, be credited to and form part of the Education (A) Fund;

(b) any sum which may from time to time be paid into the Education (A) Fund.

(3) The Education (B) Fund shall consist of-

(a) all the assets and revenue of the Education (No. 2) Fund formed under the provisions of the Elementary Education Laws, 1929 to 1932, which said assets and revenue shall, on the coming into operation of this Law, be credited to and form part of the Education (B) Fund;

(b) any sum which may from time to time be paid into the Education (B) Fund.

(4) The Education (C) Fund shall consist of-

(a) all the assets and revenue of the Education (No. 3) Fund formed under the provisions of the Elementary Education Laws, 1929 to 1932, which said assets and revenue shall, on the coming into operation of this Law, be credited to and form part of the Education (C) Fund;

(b) any sum which may from time to time be paid into the Education (C) Fund.

(5) Notwithstanding anything in this section contained there may-

(a) be paid out of the Education (A), (B) or (C) Funds, as the case may be, any amount credited to, or paid into, any such Fund for the purposes for which such amount is raised.

(b) be paid on the recommendation of the Board of Education or the Director out of the Education (A) Fund or the Education (B) Fund such grants in special cases for any school purpose or education purpose as may be approved by the Governor;

(c) be advanced out of the Education (A) Fund or the Education (B) Funds such sums of money as may be temporarily required for any of the purposes in section 24 of this Law prescribed:

Provided that all sums of money so advanced shall be repaid to the education fund concerned;

(d) be paid out of the Education (C) Fund such grants or expenses as may from time to time be approved by the Governor for the salaries of teachers of, or for any other educational purpose relating to, religious communities other than Greek-Orthodox or Moslem.

(6) The Director shall, subject to the provisions of this Law, administer the education funds by this Law established and shall keep a separate account in such form as may from time to time be prescribed by the Governor of all moneys paid into and out of the said education funds respectively.

(7) Notwithstanding anything in this section contained, it shall be lawful for the Director to utilize any moneys standing to the credit of any of the education funds established under subsection (1) for making loans for the purposes of any school belonging to a religious denomination other than that in respect of which such education fund was established:

Provided that-

(a) no such loan shall be made without the approval of the Governor first obtained;

(b) every such loan shall be subject to such terms and conditions as the Governor may determine; and

(c) the capital of any such loan and the interest accrued thereon shall, when recovered, be paid into the education fund out of which the loan was made.

(8) Οι λογαριασμοί του Ταμείου θα ελέγχωνται υπό του Γενικού Ελεγκτού και θα δημοσιεύωνται εις την επίσημον εφημερίδα της Δημοκρατίας.

Amount required for provision, erection, etc., of school buildings, premises, etc., and recovery thereof

89.-(1) When the Governor under section 75 of this Law shall have permitted, required, or ordered any Town Committee or Village Commission or Committee of Management to provide, erect, repair, extend, improve or develop any school buildings, premises, playgrounds, yards, gardens or teachers’ dwellings in any town or village, and the expense has been estimated as provided in section 76 of this Law or otherwise to the satisfaction of the Governor, the Governor may by notice in the Gazette order the sum required, or if the sum required has been raised by a loan, the annual interest and sinking fund for that loan, to be recovered-

(a) for schools situated in any village in the manner in section 90 of this Law provided;

(b) for schools situated in any town in the manner in section 95 of this Law provided.

(2) The interest and sinking fund on any loans made under the provisions of this Law or of any Law relating to Elementary Education previously in force shall likewise be provided in the manner in section 90 or 95 of this Law provided, as the case may be, or in such other manner as the Governor may in any special case direct.

Καταργήθηκε

90. Καταργήθηκε.

No action to lie against the Government

91. No action or other legal proceeding shall lie in any Court against the Government of the Δημοκρατία in respect of any sum assessed and recovered under the provisions of section 90 of this Law or the corresponding section of any former Law relating to elementary education.

Actions for illegal assessments and refund of sum illegally assessed

92.-(1) Any action or other legal proceeding by any person for the refund of any sum assessed and recovered under the provisions of section 90 of this Law or the corresponding section of any former Law relating to elementary education on the ground that such sum has been illegally assessed upon and recovered from such person which but for the enactment of this Law would have lain against the Government of the Δημοκρατία may be brought against the Village Commission or Committee of Management of the village, as the case may be, for the educational requirements of which the assessment was made.

(2) Any sum adjudged by any Court to be refunded to any person in any action or other legal proceeding brought against the Village Commission or Committee of Management as in subsection (1) hereof provided, together with any costs ordered by the Court to be paid to such person and any costs properly incurred in defending any such action or legal proceeding shall be paid out of the Education (A), (B) or (C) Funds, as the case may be.

Payments out of Education (A), (B) or (C) Funds for illegal assessments to be recoverable from village concerned

93. Where a payment out of the Education (A), (B) or (C) Funds is made as in section 91 of this Law provided, the Director shall notify the Chairman of the Village Commission or the Committee of Management of the village for the educational requirements of which the assessment was made, and the Commission or Committee shall thereupon assess the amount so paid out of the aforementioned Education Funds, in the same manner as in the case of amounts which had been written off as irrecoverable from past assessments and such amount when recovered shall be repaid to the Education (A), (B) or (C) Funds, as the case may be.

Limitation of actions..

94. No claim for the refund of any amount on the ground that such amount has been illegally assessed upon and recovered from any person shall be entertained in any Court unless proceedings are commenced therefor within three months from the date of payment of the amount assessed.

Increase of education tax for schools situate in towns

95.-(1) The total amount required in any one year under sections 24(3) and 89 of this Law in respect of all schools in any town shall be provided by an increase of the Education tax, payable in towns (as imposed by section 87 of this Law) by such further percentage in each town as shall be sufficient to provide for the amount so required in respect of all schools in such town for that particular year.

(2) The increase of the Education tax as in subsection (1) provided shall be payable at the same time as the Education tax is payable and shall be paid, collected and recovered in the same manner as Government taxes are paid, collected and recovered and, when recovered, shall be credited to the Education (A), (B) or (C) Funds, as the case may be, for the purpose for which it is raised.

Effect of increases of immovable property tax on the Rent (Control) Law

96. The Education tax and every increase thereof as in this Law provided shall, for the purposes of paragraph (b)(i) of subsection (1) of section 7 of the Rent (Control) Law, be deemed to be and be treated in the same manner and to the same effect as an increase of the immovable property tax as therein provided.