1 SB54
2 208999-2
3 By Senator Sanders-Fortier
4 RFD: Governmental Affairs
5 First Read: 02-FEB-21
6 PFD: 01/19/2021
Page 0
SB54
1 SB54
2
3
4 ENROLLED, An Act,
5 Relating to the appointment of members to county
6 boards of equalization; to amend Sections 40-3-2, 40-3-4,
7 40-3-7, as last amended by Act 2019-452, 2019 Regular Session,
8 and 40-3-8 Code of Alabama 1975; to authorize the Commissioner
9 of the Department of Revenue to make appointments to the board
10 under certain conditions; to provide a process for the filling
11 of vacancies; to increase the per diem rate for an active
12 board member; and to make nonsubstantive, technical revisions
13 to update the existing code language to current style.
14 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
15 Section 1. Sections 40-3-2, 40-3-4, 40-3-7, as last
16 amended by Act 2019-452, 2019 Regular Session, and 40-3-8 Code
17 of Alabama 1975, are amended to read as follows:
18 "40-3-2.
19 "(a) This subsection shall apply to every county in
20 the state except a county subject to the provisions of
21 subsection (b) of this section. During the month of August,
22 1943, and during the month of August of each fourth year
23 thereafter, the county commission of each county, the county
24 board of education and the governing body of the largest
25 municipality in each county shall each submit in writing to
Page 1
SB54
1 the state Commissioner of Revenue the names of three persons,
2 and the governing body of each other incorporated municipality
3 within the county shall, in like manner, submit the name of
4 one person, all of whom are residents of the county, who are
5 each owners of taxable real property which is located within
6 this state the county, who are each qualified electors in said
7 the county and who are, in the opinion of said the nominating
8 body, persons competent to serve as members of the county
9 board of equalization. In those counties where there is no
10 incorporated municipality, the commission of said the county
11 shall nominate six persons as competent persons for
12 appointment to membership on such board of equalization. From
13 each group of three nominees, submitted by the county
14 governing bodies and the county board of education and from
15 the total group of nominees submitted by the governing bodies
16 of the municipalities, the Commissioner of Revenue, within 30
17 days after receipt of such lists of nominees, with the
18 approval of the Governor shall appoint one person to
19 membership on the county board of equalization so that the
20 membership of said the board shall be composed of three
21 members, one of whom was nominated by the governing body of
22 the county, one by the county board of education, and one by
23 the governing body of the incorporated municipalities in the
24 county, except, however, that in those counties having no
25 incorporated municipality, two of the three members of said
Page 2
SB54
1 the board shall be selected from the six nominees of the
2 county governing body; provided, that the Commissioner of
3 Revenue may reject any group of nominees, in which event the
4 body nominating them shall submit additional names, one of
5 whom shall be appointed by the Commissioner of Revenue with
6 the approval of the Governor. The members of the several
7 county boards of equalization appointed from the nominees as
8 in this section provided shall hold office for four years
9 beginning October 1, 1943, and every fourth year thereafter.
10 In all counties having a population of 400,000 or more persons
11 according to the 1940 federal census or any subsequent census,
12 where there is now or hereafter may be a countywide civil
13 service system, all nominees must take an examination and
14 qualify by a civil service examination to be conducted by said
15 the civil service system, except any member of any board of
16 equalization now duly appointed as a member of said the board
17 of equalization shall be deemed qualified for appointment. In
18 the event the names submitted by either the county commission
19 of the county, the county board of education and the governing
20 body of the largest municipality in said the county having a
21 countywide civil service system have already been submitted by
22 either of the nominating parties, the Commissioner of Revenue
23 shall so notify said the nominating authorities bodies, and
24 said the nominating authorities bodies shall forthwith submit
25 the names of another person or persons qualified under said
Page 3
SB54
1 the civil service examination not theretofore nominated by the
2 other nominating authorities bodies. In the event that any
3 nominating body fails to timely submit a list of nominations
4 for appointments to the countys board of equalization, the
5 Commissioner of Revenue may appoint members derived from the
6 remaining nominees previously submitted by other nominating
7 bodies.
8 "(b) This subsection shall apply to any county of
9 this state which has a population of 600,000 or more according
10 to the last or any subsequent federal census. On October 1,
11 1975, the office of chairmanship of the board is created. The
12 chairman shall be the executive officer of the board and shall
13 supervise the assignment of duties to members and employees.
14 The provisions of the Merit System law, including the
15 provisions thereof governing appointment and compensation of
16 persons subject to said the Merit System law, shall apply to
17 the chairmanship and to the chairman.
18 "The governing body of the county shall appoint the
19 chairman subject to the Merit System law. Any person who is
20 serving as chairman on October 1, 1975, and who has so served
21 for at least 24 consecutive months immediately prior to such
22 date shall be deemed to have been appointed under the
23 provisions of this subsection and to have acquired permanent
24 civil service status as chairman. Any person serving as
25 chairman on October 1, 1975, and who has served as chairman
Page 4
SB54
1 for more than 12 months and for less than 24 months
2 immediately preceding October 1, 1975, shall be deemed to have
3 been appointed under the provisions of this subsection and to
4 be serving his or her probationary period under the Merit
5 System law. Any person serving as chairman on October 1, 1975,
6 who has served for less than 12 consecutive months immediately
7 prior to said the date shall be deemed to be a temporary
8 appointee under the Merit System law and shall be required to
9 take and pass an appropriate examination or be replaced by
10 another applicant who has taken and passed such examination.
11 "After October 1, 1975, the associate members of the
12 board shall serve the remainder of the term for which they
13 were appointed under subsection (a) of this section to serve.
14 Upon the expiration of such term of office, mentioned in the
15 next foregoing sentence, the associate members of the board
16 shall be appointed in the manner hereinafter provided for in
17 this subsection.
18 "The county board of education and the governing
19 body of the largest municipality in the county shall each
20 submit in writing to the state Commissioner of Revenue the
21 names of three persons, and the governing body of each other
22 municipality within the county shall, in like manner, submit
23 the name of one person, all of whom are residents of the
24 county, who are each owners of taxable property which is
25 located within this state, who are qualified electors in said
Page 5
SB54
1 the county and who are, in the opinion of the said nominating
2 board, persons competent to serve as members of the board.
3 "Within 30 days after the receipt of such list of
4 nominees, the state Commissioner of Revenue, with the approval
5 of the Governor, shall nominate an associate member of the
6 board from the nominees of the county board of education and
7 one associate member of the board from the nominees of the
8 governing bodies of the municipalities of the county;
9 provided, that the Commissioner of Revenue may reject any
10 group of nominees, in which event the body nominating them
11 shall submit additional names, one of whom shall be appointed
12 by the Commissioner of Revenue with the approval of the
13 Governor. The associate members of the board appointed from
14 the nominees as provided for in this subsection shall hold
15 office for the four-year terms provided for in subsection (a)
16 of this section.
17 "In all counties having a population of 400,000 or
18 more persons according to the 1940 federal census or any
19 subsequent federal census, where there is now or hereafter may
20 be a countywide civil service system, all nominees for the
21 associate members must take an examination and qualify by
22 civil service examination to be conducted by said the civil
23 service system, except any person serving as an associate
24 member on any board of equalization on October 1, 1975, shall
25 be deemed qualified for appointment. In the event the names
Page 6
SB54
1 submitted by either the county board of education, and the
2 governing body of the largest municipality in said the county
3 having a countywide civil service system have already been
4 submitted by either of the nominating parties, the
5 Commissioner of Revenue shall so notify said the nominating
6 authorities bodies, and said the nominating authorities bodies
7 shall forthwith submit the names of another person or persons
8 qualified under said the civil service examination not
9 theretofore nominated by the other nominating authorities
10 bodies.
11 "40-3-4.
12 "Should any person appointed to membership of any
13 board of equalization fail or refuse to take and subscribe to
14 the oaths required by Section 40-3-3 within five days after
15 being notified of his or her appointment to membership on said
16 the board, or shall for any other reason herein enumerated
17 become disqualified to serve as a member on said the board, or
18 should a vacancy on any board occur from death, resignation,
19 or any other cause, then the following replacement procedure
20 shall be used:
21 "(1) The Commissioner of Revenue shall select from
22 the remaining nominees on the list from which such original
23 nominee was taken a person to fill the position to which such
24 disqualified person was first appointed or to fill the vacancy
25 on said the board. The proper
Page 7
SB54
1 "(2) If no nominees remain on the list from which
2 the original nomination was taken, the Commissioner of Revenue
3 may request from the nominating body may, however, make that
4 submitted the nomination that resulted in a vacancy additional
5 nominations so that the total of its nominees from which
6 appointments may be made to fill vacancies shall be brought up
7 to a total of not more than three such nominees. Should the
8 remaining nominees be, for any reason, disqualified to serve
9 on said board, then the Commissioner of Revenue shall request
10 the proper nominating body to name three additional persons
11 eligible to serve on said board, and from such additional
12 nominees a person shall be selected to fill the vacancy
13 occasioned by the disqualification of the original nominee or
14 nominees or other vacancy. Any appointment to fill a vacancy
15 on any board of equalization shall be for the unexpired term
16 only. When requesting additional nominations under this
17 subdivision, the Commissioner of Revenue may require the
18 nominating body to submit nominations within a prescribed time
19 period.
20 "(3) If no nominees remain on the list of the
21 original nominating body and if it fails to timely submit a
22 nominee as provided by subdivision (2), then the Commissioner
23 of Revenue may appoint a member from the remaining nominations
24 previously submitted by other nominating bodies. If no
25 nominees remain on those lists, the Commissioner of Revenue
Page 8
SB54
1 may request that the other nominating body or bodies name a
2 total of not more than three additional nominees, and from the
3 additional nominees a member shall be selected to fill the
4 vacancy occasioned by the disqualification of the original
5 nominee or nominees or other vacancy.
6 "(4) If no appropriate nominee is submitted by any
7 nominating body, the Commissioner of Revenue shall appoint a
8 member.
9 "(5) Pending an appointment by the Commissioner of
10 Revenue to fill a vacancy as prescribed in this section, the
11 chairperson of the county commission may appoint a temporary
12 board member for a period not to exceed 45 days.
13 "(6) With the exception of the temporary
14 appointment, any appointment to fill a vacancy on any board of
15 equalization shall be for the unexpired term only.
16 "40-3-7.
17 "The annual term of service and compensation of
18 members of the several county boards of equalization shall be
19 on a basis of total assessed value of all taxable property,
20 using the year 1955 as the basis, to be determined as follows:
21 "(1) In those counties in which the total assessed
22 value of all taxable property exceeds six hundred million
23 dollars ($600,000,000) according to the tax assessor's
24 abstract of assessments for the year, except in a county
25 subject to subdivision (2), the members of the county boards
Page 9
SB54
1 of equalization shall serve on a full-time basis, and each
2 associate member shall be paid at the rate of nineteen
3 thousand four hundred twenty-five dollars ($19,425) per annum,
4 and the chair shall be paid at the rate of twenty-one thousand
5 ninety dollars ($21,090) per annum, payable in monthly
6 installments.
7 "(2)a. This subdivision shall apply to any county of
8 this state which has a population of 600,000 or more according
9 to the last or any subsequent federal census and in which the
10 total assessed value of all taxable property exceeds six
11 hundred million dollars ($600,000,000) according to the tax
12 assessor's abstract of assessments for the year.
13 "b. In any county subject to this subdivision, the
14 members of the county board of equalization shall serve on a
15 full-time basis. Each associate member shall be paid at the
16 rate of nineteen thousand four hundred twenty-five dollars
17 ($19,425) per annum as provided by existing law, and shall be
18 paid additional compensation in the amount of nine thousand
19 dollars ($9,000) per annum from the Jefferson County Mapping
20 and Reappraisal Fund, for a total compensation of twenty-eight
21 thousand four hundred twenty-five dollars ($28,425). The
22 chair's total compensation shall be determined as provided for
23 by the merit system law applying to the county, and the chair
24 shall be subject to and entitled to the benefits of the law
25 establishing the merit system. The chair's total compensation
Page 10
SB54
1 shall be payable from the general funds of the county, and the
2 chair shall promptly pay to the county any compensation he or
3 she receives from the State of Alabama and from the largest
4 municipality of the county for serving as chair. In addition
5 to the salary provided for the chair under the merit system
6 law, the county shall make for and on the chair's account an
7 employer's matching payment to the county pension system fund,
8 if the chair is or becomes a member of the county pension
9 system.
10 "(3) In those counties in which the total assessed
11 value of all taxable property exceeds four hundred million
12 dollars ($400,000,000) and does not exceed six hundred million
13 dollars ($600,000,000) according to the tax assessor's
14 abstract of assessments for the year, the members of the
15 county board of equalization shall serve on a full-time basis,
16 and each associate member shall be paid at the rate of eight
17 thousand seven hundred dollars ($8,700) per annum, and the
18 chair shall be paid at the rate of nine thousand two hundred
19 dollars ($9,200) per annum, payable in monthly installments.
20 "(4) In those counties in which the total assessed
21 value of all taxable property is not less than eighty million
22 dollars ($80,000,000) and does not exceed four hundred million
23 dollars ($400,000,000) according to the tax assessor's
24 abstract of assessments for the year, the members of the
25 county board of equalization shall serve for not less than six
Page 11
SB54
1 months, the exact working period to be fixed or approved by
2 the Department of Revenue,