HB148 Alabama 2021 Session

Summary

Primary Sponsor

Corley EllisRepresentative

Republican

Session

Regular Session 2021

Title

County boards of equalization, appointment of members to, Revenue Commissioner authorize to make appointments under certain conditions, process for filling vacancies, per diem increased for active members, Secs. 40-3-2, 40-3-4, 40-3-7, 40-3-8 am'd.

Summary

HB148 changes how Alabama counties’ boards of equalization are appointed, adds a vacancy-fill process, raises the active-member per diem, and updates qualifications and related funding rules.

What This Bill Does

It lets the Commissioner of Revenue appoint board members from nominations submitted by any nominating body if a body fails to submit nominations. It creates a vacancy procedure where the county commission chair can appoint a temporary member for up to 45 days while awaiting a permanent appointment by the Revenue Commissioner. It raises the per diem for active board members from $35 to $100 and updates member qualifications. It also updates the compensation framework, funding responsibilities, and related support provisions (staffing, inventory, office space) for boards of equalization, with details depending on county size and funding sources.

Who It Affects

• County boards of equalization and their members, who would see a more flexible appointment process, a formal vacancy-fill rule, higher per diem, and updated qualification standards.
• Nominating bodies (the county commission, the county board of education, and municipalities in the county), whose nomination role would be supplemented by allow­ing nominations from any nominating body if one fails to submit, and who may be involved in new vacancy-related processes.

Key Provisions

• Authorizes the Commissioner of Revenue to appoint board members from nominations submitted by any nominating body if a nominating body fails to submit nominations.
• Establishes a vacancy-filling process: the chairperson of the county commission may appoint a temporary board member for up to 45 days pending a permanent appointment by the Commissioner of Revenue.
• Increases the per diem for active board members from $35 to $100 and updates the qualifications for board members, with variations and funding considerations by county size.
• Revises compensation and funding rules for the boards of equalization, including how pay is shared among state, county, and largest municipality, potential merit-system applicability for chairs in larger counties, and provisions for staff, inventories, and office space.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Equalization, Board of