HB148 Alabama 2021 Session

Under existing law, with the exception of counties with populations in excess of 600,000, the county commission, the county board of education, and incorporated municipalities within the county are authorized to nominate candidates to serve on the county’s board of equalization. The Commissioner of Revenue, with the approval of the Governor, appoints three individuals as members of the board of equalization, one each from the nominations submitted by each of the nominating bodies. If a nominating body fails to submit any nominations, the membership of the board cannot be completely filled

This bill would authorize the Commissioner of the Department of Revenue to make appointments to the board from nominations submitted by any of the nominating bodies in the event that a nominating body fails to submit a nomination

This bill would provide a process for filling vacancies and would authorize the chairperson of the county commission to appoint a temporary board member for a period not to exceed 45 days to fill the vacancy pending an appointment by the Commissioner of Revenue

This bill would also increase the per diem rate for active board member from $35 to $100 and update the qualifications for board members

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style

Relating to the appointment of members to county boards of equalization; to amend Sections 40-3-2, 40-3-4, 40-3-7, as last amended by Act 2019-452, 2019 Regular Session, and 40-3-8 Code of Alabama 1975; to authorize the Commissioner of the Department of Revenue to make appointments to the board under certain conditions; to provide a process for the filling of vacancies; to increase the per diem rate for an active board member; and to make nonsubstantive, technical revisions to update the existing code language to current style.