The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed value of all taxable property, using the year 1955 as the basis, to be determined as follows:
(1) In those counties in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor's abstract of assessments for the year, except in a county subject to subdivision (2), the members of the county boards of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum, and the chair shall be paid at the rate of twenty-one thousand ninety dollars ($21,090) per annum, payable in monthly installments.
(2)a. This subdivision shall apply to any county of this state which has a population of 600,000 or more according to the last or any subsequent federal census and in which the total assessed value of all taxable property exceeds six hundred million dollars ($600,000,000) according to the tax assessor's abstract of assessments for the year.
b. In any county subject to this subdivision, the members of the county board of equalization shall serve on a full-time basis. Each associate member shall be paid at the rate of nineteen thousand four hundred twenty-five dollars ($19,425) per annum as provided by existing law, and shall be paid additional compensation in the amount of nine thousand dollars ($9,000) per annum from the Jefferson County Mapping and Reappraisal Fund, for a total compensation of twenty-eight thousand four hundred twenty-five dollars ($28,425). The chair's total compensation shall be determined as provided for by the merit system law applying to the county, and the chair shall be subject to and entitled to the benefits of the law establishing the merit system. The chair's total compensation shall be payable from the general funds of the county, and the chair shall promptly pay to the county any compensation he or she receives from the State of Alabama and from the largest municipality of the county for serving as chair. In addition to the salary provided for the chair under the merit system law, the county shall make for and on the chair's account an employer's matching payment to the county pension system fund, if the chair is or becomes a member of the county pension system.
(3) In those counties in which the total assessed value of all taxable property exceeds four hundred million dollars ($400,000,000) and does not exceed six hundred million dollars ($600,000,000) according to the tax assessor's abstract of assessments for the year, the members of the county board of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of eight thousand seven hundred dollars ($8,700) per annum, and the chair shall be paid at the rate of nine thousand two hundred dollars ($9,200) per annum, payable in monthly installments.
(4) In those counties in which the total assessed value of all taxable property is not less than eighty million dollars ($80,000,000) and does not exceed four hundred million dollars ($400,000,000) according to the tax assessor's abstract of assessments for the year, the members of the county board of equalization shall serve for not less than six months, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of two hundred fifty dollars ($250) per month; and the board shall be allowed annual traveling expenses to be approved by the Department of Revenue not to exceed the sum of two hundred fifty dollars ($250) for any tax year.
(5) In those counties in which the total assessed value of all taxable property is not less than thirty million dollars ($30,000,000) and does not exceed eighty million dollars ($80,000,000) according to the tax assessor's abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 150 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.
(6) In those counties in which the total assessed value of all taxable property is not less than twenty-five million dollars ($25,000,000) and does not exceed thirty million dollars ($30,000,000), according to the tax assessor's abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and shall be paid at the rate of one hundred dollars ($100) each per diem, payable in monthly installments; and the board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.
(7) In those counties in which the total assessed value of all taxable property does not exceed twenty-five million dollars ($25,000,000) according to the tax assessor's abstract of assessments for the year, the members of the county board of equalization shall serve for not more than 80 working days, the exact working period to be fixed or approved by the Department of Revenue, and each member shall be paid at the rate of one hundred dollars ($100) per diem, payable in monthly installments. The board shall be allowed mileage at the same rate as that paid to state employees, for official business, payable in the same manner and from the same source as expense allowances; provided however, the total allowance for such mileage shall not exceed the sum of one thousand dollars ($1,000) per annum.
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.