The bill amends Section 40-2-45 of the Code of Alabama 1975 to expand the membership of the Alabama Ad Valorem Advisory Committee. The new composition includes one local official from each congressional district, the presiding president and vice president of the Association of Alabama Tax Administrators, two additional local officials appointed by the commissioner, and importantly, two taxpayers who have paid taxes in Alabama for at least five years and have settled all tax liabilities. The bill also modifies the language regarding diversity in appointments, ensuring that recommendations reflect racial, gender, geographic, urban, rural, and economic diversity, replacing the previous focus solely on racial and geographical diversity.

Additionally, the bill specifies that committee members will serve one-year terms and are eligible for reappointment, with initial recommendations due by August 1, 2023. The committee is required to meet at least four times a year and will provide formal recommendations to the commissioner, who must respond appropriately. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 40-2-45
Enrolled: 40-2-45