This bill amends Section 45-2-240 of the Code of Alabama 1975 to increase the supplemental per diem paid to members of the Baldwin County Board of Equalization. The current per diem of $150 is increased to $200, with a provision for a starting supplemental payment of $100 for the calendar year 2025. Additionally, the bill introduces an annual increase in the supplemental amount based on the Consumer Price Index, effective January 1, 2026. The bill also ensures that this supplemental rate applies retroactively to any days the board meets in 2025 before the act's effective date.

Furthermore, the bill modifies the language regarding mileage reimbursement for board members, allowing them to receive mileage after the annual allowance set by general law has been exhausted, at the same rate as state employees. It clarifies that any mileage paid must be for necessary business related to their duties, such as property inspections and travel for taxpayer protests. The funding for the supplemental payments will be shared on a pro rata basis among the political subdivisions or funds in the county that receive ad valorem taxes, based on their respective shares of total local ad valorem taxes collected. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 45-2-240, 45-2-240