The resolution mourns the passing of Charles "Charlie" Luker, who died on April 18, 2024, at the age of 74 in Birmingham, Alabama. It highlights his significant contributions to his community and the state, noting his long tenure as Coosa County Tax Assessor and his role as the first Revenue Commissioner after the offices were combined. Luker was also recognized for his leadership within the Alabama Association of Tax Administrators and his involvement in legislative efforts to improve tax administration in Alabama, including the development of the state's tax lien process.

The resolution expresses deep sadness over his death and acknowledges the impact he had on his family, friends, and the community. It extends heartfelt sympathy to his wife, Melinda, and their children, Chase, Amanda, and Abby, affirming that while his presence will be missed, his memory will be cherished by all who knew him. The resolution serves as a tribute to his life and contributions, reflecting the shared grief of many in the community.