SB54 Alabama 2021 Session

Summary

Primary Sponsor

Malika Sanders-Fortier

Democrat

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.

Description

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.

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Subjects

Equalization, Board of