AL Code § 40-3-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 3 - County Boards of Equalization.|Section 40-3-7 - Term of Service and Schedule of Compensation of Members.

Section 40-3-7Term of service and schedule of compensation of members. 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. (Acts 1939, No. 531, p. 827; Code 1940, T. 51, §94; Acts 1945, No. 462, p. 693, §1; Acts 1947, No. 560, p. 395; Acts 1949, No. 399, p. 570; Acts 1951, No. 588, p. 1051; Acts 1953, No. 218, p. 284; Acts 1957, No. 413, p. 575; Acts 1957, No. 418, p. 582; Acts 1964, 1st Ex. Sess., No. 217, p. 299; Acts 1971, No. 1155, p. 2002; Acts 1973, No. 784, p. 1198; Acts 1975, No. 441, p. 1057, §1; Acts 1982, 2nd Ex. Sess., No. 82-775, p. 275, §1; Act 2019-452, §1; Act 2021-173, §1.)