Sources:
Handbook for Alabama County Commissioners (1995).
The duty of equalizing tax assessments is vested in the county board of equalization, which is composed of three members appointed by the Commissioner of Revenue and the Governor for a term of four years. Appointees are selected from a panel of at least nine nominees submitted by the county commission, the county board of education, and the municipalities of the county. [40-3-1, 40-3-2]. The tax assessor serves as secretary of the board of equalization but has no voice or vote in its proceedings. The annual term of service and compensation of members of county boards of equalization are determined by a classification system based on the total assessed valut of taxable property in the counties. As a general rule, the compensation of members of county boards of equalization is paid 22 1/2 percent by the state, 38 3/4 percent by the county, and 38 3/4 percent by the largest municipality in the county. In other counties members are paid one-third by the county, one-third by the state andone-third by any municipality in the county in which the total assessed value of a taxable property amounts to 50 percent or more of the total assessed value of all taxable property located within the county. If there is no such city in a county, the compensation of the members of the board of equalization is paid one-half by the state and one-half by the county. [40-32, 40-3-6 through 40-3-8].
From the description of Agency history record. (Unknown). WorldCat record id: 145409991
