Algebra classes with 62 students; kindergarten classes with 38 students and 400 home economics students with no teachers — this is what the Baldwin County School Board may be facing if something dramatic isn't done.

That was the reason for a special called work session Tuesday morning at the satellite office in Loxley. Board members met with Attorney Alan Zeigler from the Birmingham law firm of Bradley Arant Boult Cummings.

The Baldwin County Board of Education is facing more than a $13 million deficit due to a drop in sales and ad valorem tax numbers, as well as $38 million in state funding. Board members explained at its July 16 meeting that unless that money is recovered, the county could be facing additional layoffs and sweeping program losses in fine arts and athletics.

The Board had already taken major steps to ease its financial burden before news came of the $13 million loss, freezing the regularly scheduled step raises and laying off more than 350 teachers.

At Tuesday’s work session, Zeigler explained to the board what revenue-enhancing options were available to the school system, including raising a millage tax, which would require a referendum and an election, but communicated that the most practical way could be to increase the county sales tax.

The Board voted 6-1 in a special Thursday work session to request the tax raise from the Baldwin County Commission.

"The 1-cent sales tax goes just for schools. The county can raise that without a vote," Zeigler said Tuesday. Funds raised from an additional five-cent sales tax are split between the county, the school system and Faulkner State Community College. "Fifty-five percent goes to Baldwin County Schools, 5 percent goes to Faulkner State and the remaining 40 percent goes to the commission,” he said.

Zeigler noted several benefits to the sales tax increase, including the fact that it would not require a special election, therefore that expense would not be incurred.

"The county could raise it by one-half or 1 cent and can leave it in place for a set amount of time to be planned for accordingly," he said.

"We just need relief. We just need help now," District 3 board member Elmer McDaniel said. "We need some help yesterday."

District 6 representative Robert Callahan Jr. said he feels like the public needs to know why it is so important the schools receive more income.

"I think it's important to let the people know we're upside down on this state match," he said.

What Callahan referred to is the school board's yearly 10 mill match to the state board.

"The money we're projected to take in for 2010 is less than our required 10 mill match for the state," said Renee Gulledge, secretary to the assistant superintendent for the south area.

Additionally, because of a lawsuit in the mid-1990s which resulted in money collected from school systems to be redistributed to all systems across the state, Baldwin County does not receive as much as other school systems.

"We get less from the state than any other school system in Alabama," Callahan said.

Board members agreed the state was not doing its part to support the school system in its  time of need.

"We talked to them about the issue of falling market here. We told them a falling market here would be completely disastrous for us. It leaves us feeling abandoned," Callahan said.

McDaniel agreed. "It's totally irresponsible on their part."

"It's not very practical for them not to address the problem" Swiger added. "It's not advantageous for them to have one of their systems to be in the situation we're in. They are supposed to make sure everyone is successful."

Callahan said the state appeared to have a "not my problem" attitude.

District 5 representative Angie Swiger said she liked the idea of the sales tax increase because Baldwin County residents would not be the only ones paying.

"The sales tax would not be all on the backs of the county residents. We have income from tourists and visitors as well," she said.

Board members raised the issue that the board has asked the county commission for a sales tax increase before and was turned down.

"The situation has changed though," Swiger said. "This is a more dire situation."

"If we're not willing to step up here then we don't need to be on this board," District 4 representative Norman Moore said.

Though many residents may balk at the idea of paying still more at the registers, Swiger explained the benefits of the increased revenue.

"If this generates $29 million and we're able to keep teachers working, we keep people working, we keep people in their homes," she said.

District 1 representative Frank Trione agreed. "If we can save 200 to 300 jobs that keeps more money here in the county," he said.

"We're one of the top employers in the county. What better place to keep the money?" Swiger added.

"If we have 62-student math classes, no electives, no core teachers, we won't attract people to this county," she said.

The impending crisis is growing worse by the day, according to Callahan. He cited rising attendance figures that continue to grow despite a lack of new construction, businesses and families in the district. The increase, he said, is due to students who were previously homeschooled or in private schools who are now flowing into public schools because of working parents.

McDaniel said his district is facing the same problem. "We have 100 more students and 11 less teachers," he said.

"This is for nothing else than the children of Baldwin County," Trione said.