The bill amends Section 40-3-2 of the Code of Alabama 1975, specifically targeting the structure and appointment process of county boards of equalization in counties with populations of 600,000 or more. It introduces new provisions for the appointment of additional board members, clarifying their qualifications and revising nomination procedures. The county board of education and the governing body of the largest municipality in the county are now required to submit names for nominees, from which the Commissioner of Revenue, with the Governor's approval, will appoint members. The bill also establishes that the chairman will be the executive officer responsible for supervising duties, with the Merit System law applying to the chairmanship until July 1, 2024, during which the county governing body will appoint the chairman.

Furthermore, the bill deletes previous provisions regarding the appointment of associate members and sets a new framework for the board's composition, which will consist of five members starting July 1, 2024. Members must be residents and property owners in the county, with at least five years of experience in relevant fields. The bill also introduces term limits for board members, who will serve four-year terms with a maximum of two consecutive terms, and ensures that current associate members will complete their terms. It allows for the filling of vacancies within 30 days and grants the board independent authority to oversee property protests. The act is set to take effect immediately upon passage.

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