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 notably, two taxpayers who have paid taxes in Alabama for at least five years and have settled all tax liabilities. The bill also emphasizes the need for diversity in the committee's recommendations and appointments, ensuring representation across racial, gender, geographic, urban, rural, and economic lines.

Additionally, the bill modifies the language regarding the committee's operational structure, changing the term "ensure" to "assure" and removing the previous requirement for diversity solely based on race and geography. The committee members will serve one-year terms, with the initial appointments to be made by September 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