HB379 is a bill that revises the appointment and qualifications of county boards of equalization members in Alabama. It changes the nomination process for board members, particularly in counties without an incorporated municipality, where the county commission will nominate six persons and the Commissioner of Revenue, with the Governor's approval, will appoint members from these nominees. The bill also addresses counties with a population of 600,000 or more by establishing the office of chairmanship of the board, with the chairman appointed by the county's governing body subject to the Merit System law until July 1, 2024. It removes language regarding the civil service status of the chairman serving as of October 1, 1975, and eliminates the civil service examination requirement for associate member nominees in counties with a population of 400,000 or more.

The bill stipulates that starting July 1, 2024, the board will consist of five members with specific qualifications, including residency, property ownership, and professional experience in real estate, accounting, or finance. The appointment process involves the state Revenue Commissioner and the Governor, and members are limited to two consecutive four-year terms. The board is given independence from any county department or office of equalization and can adopt rules for property protests with the approval of the Alabama Department of Revenue. The bill also defines the role of an at-will employee heading the county department or office of equalization and includes a severability clause to maintain the validity of the remainder of the act if any part is declared unconstitutional. The act is effective immediately upon passage.

Statutes affected:
Introduced: 40-3-2
Enrolled: 40-3-2