Baldwin County: Tax - Equalization, Board Modified.

(a) The State Revenue Commissioner, shall appoint not more than six additional persons to membership on the Baldwin County Board of Equalization. The State Revenue Commissioner shall make the appointments from a group of nominees submitted by the Baldwin County Commission, the Baldwin County Board of Education, and the governing body of the largest municipality located in Baldwin County. Each appointing authority shall submit a list of three names and the appointments shall be made within 30 days after receipt of the appropriate list. The initial appointments shall consist of three persons unless additional appointments are requested by the existing county board of equalization. The additional members shall closely reflect the racial, ethnic, gender, geographic, and age diversity of the county.

(b) The provisions of the general law and local law relating to the selection, qualifications, term of service, schedule of compensation, and oath of the initial members of the board, including the prohibition relating to members holding other governmental positions, shall be applicable to the additional members appointed pursuant to this amendment.

(c) The additional members shall be appointed and serve for the limited purpose of hearing objections to any assessments or valuations fixed by the county revenue commissioner or other authorized taxing official.

(d)(1) During the term of office of the additional members, the board shall sit in two or more panels consisting of up to three members for the purpose of conducting hearings and making determinations concerning objections to any assessments or valuations fixed by the county revenue commissioner or other authorized taxing official.

(2) Each panel shall consist of at least one member who has served on the board for a period in which appeal hearings were held.

(e) When the board sits in panels of three members, each panel shall act in the same manner and under the same authority as the full board. All authority, duties, powers, and responsibilities of the board on any matter brought before the panel for hearing shall be exercised by the panel as though heard and decided by the full board. Decisions of each panel shall constitute a decision of the board. All procedures of the board relating to the conduct of hearings shall apply to hearings before either panel of the board.

(f) This amendment does not affect in any way the authority of the original board members to carry out all administrative, supervisory, and personnel duties existing on October 1, 2008.