SB54 Summary

• Amends Alabama Code sections governing county boards of equalization to authorize the Commissioner of Revenue to appoint board members directly when nominating bodies fail to timely submit nominations.

• Establishes a vacancy-filling procedure allowing the Commissioner to select from remaining nominees, request additional nominations, or appoint directly from other nominating bodies' previously submitted names if necessary.

• Allows the county commission chairperson to appoint a temporary board member for up to 45 days while the Commissioner processes permanent appointments for vacancies.

• Increases per diem rates for county board of equalization members to $100 per day (up from $35) in counties with assessed property values between $25-80 million and similar increases for other county classifications.

• Makes technical and nonsubstantive revisions to update code language to current style, including replacing archaic terminology with modern references.