(a) In Covington County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to each member of the board of equalization of the county an expense allowance in an amount as will, together with any amount paid by the state, as salary, compensation, or expense allowance, make the total paid to such members equal seventy-five dollars ($75) per day. If the amount paid to the members as compensation or expense allowance by the state increases in the future, then the amount paid by the county under this section shall automatically decrease.
(b) The amount paid under this section shall be paid out of the county general fund and shall be paid only when the members of the board of equalization actually attend meetings.