Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become disqualified to serve as a member on the board, or should a vacancy on any board occur from death, resignation, or any other cause, the following replacement procedure shall be used:
(1) The Commissioner of Revenue shall select from the remaining nominees on the list from which such original nominee was taken a person to fill the position to which such disqualified person was first appointed or to fill the vacancy on the board.
(2) If no nominees remain on the list from which the original nomination was taken, the Commissioner of Revenue may request from the nominating body that submitted the nomination that resulted in a vacancy additional nominations up to a total of not more than three nominees, and from such additional nominees a person shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. When requesting additional nominations under this subdivision, the Commissioner of Revenue may require the nominating body to submit nominations within a prescribed time period.
(3) If no nominees remain on the list of the original nominating body and if it fails to timely submit a nominee as provided by subdivision (2), the Commissioner of Revenue may appoint a member from the remaining nominations previously submitted by other nominating bodies. If no nominees remain on those lists, the Commissioner of Revenue may request that the other nominating body or bodies name a total of not more than three additional nominees, and from the additional nominees a member shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy.
(4) If no appropriate nominee is submitted by any nominating body, the Commissioner of Revenue shall appoint a member.
(5) Pending an appointment by the Commissioner of Revenue to fill a vacancy as prescribed in this section, the chairperson of the county commission may appoint a temporary board member for a period not to exceed 45 days.
(6) With the exception of the temporary appointment, any appointment to fill a vacancy on any board of equalization shall be for the unexpired term only.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 3 - County Boards of Equalization.
Section 40-3-1 - Creation; Composition; Qualifications of Members.
Section 40-3-2 - Selection of Members; Terms of Office.
Section 40-3-3 - Oath of Members.
Section 40-3-4 - Filling of Vacancies.
Section 40-3-5 - Members Not to Hold Other Governmental Positions.
Section 40-3-6 - Secretary of Board.
Section 40-3-7 - Term of Service and Schedule of Compensation of Members.
Section 40-3-9 - Taking of Inventory to Be Approved.
Section 40-3-10 - Inventory and Appraisal of Property in Certain Counties.
Section 40-3-11 - Cost of Inventory - to Be Prorated.
Section 40-3-12 - Cost of Inventory - Payable on Requisition by Presiding Officer.
Section 40-3-13 - Supervision of Preparation of Inventories or Appraisals.
Section 40-3-14 - How Compensation Payments Made.
Section 40-3-15 - Chairman of Board; Rules and Regulations.
Section 40-3-16 - Duties Generally; Quorum; Powers and Duties of Agents; Protest Procedure.
Section 40-3-17 - Meetings - Review of Assessments.
Section 40-3-18 - Meetings - Inspection of Tax Returns; Failure to Properly Return Property.
Section 40-3-19 - Meetings - Hearing Objections to Valuations.
Section 40-3-20 - Publication of Notice of Valuation of Property.
Section 40-3-21 - Tax Assessor to Enter Corrected Values.
Section 40-3-22 - Failure to Perform Duties Within Specified Time Not Fatal Defect.
Section 40-3-23 - Service of Subpoenas, Notices, and Other Writings.
Section 40-3-24 - Appeals - Right.
Section 40-3-25 - Appeals - Procedure.
Section 40-3-26 - Appeals - Legal Counsel for State and County.