Ala. Code § 40-3-8 — Proration of Compensation Payments; Employment of Staff; Inventory of Property Authorized; Authority to Contribute to Cost of Inventory; Offices, Supplies, Etc., in Certain Counties

(a) In every county except a county subject to subsection (b), the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be prorated in the county mapping and appraisal budget by each county governing body to each agency therein on the basis of the proportion of the net real and personal property taxes remitted to each agency in the county to the total amount received by all agencies of the county.
(b) This subsection shall apply to any county of the state having a population of 600,000 or more according to the last or any subsequent federal census.
In each county subject to this subsection, the compensation of the members of any board of equalization and adjustments, as provided in Section 40-3-7, shall be 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.
(c) The county board of equalization of any county may employ appraisers, engineers, stenographers, clerks, or assistants as may be necessary for the performance of the duties which may be required of the boards of equalization, subject to all the provisions of any merit system law now or hereafter in effect in the county. The number of persons to be employed by the board of equalization shall be subject to the approval of the county commission or like governing body and the state Commissioner of Revenue. If the compensation of the employee is governed by the provisions of any merit system law in effect, then the provisions of the law shall govern, otherwise the compensation of the employee shall be fixed by the county commission or like governing body, subject to the approval of the Commissioner of Revenue, all compensation to be paid in the same manner as the law provides for the payment of compensation to the members of the county board of equalization of the county.
The county board of equalization in any county may further provide for an inventory of all property in the county, which inventory shall be under the supervision and control of the board. The state, county, and governing body of all municipalities in the county and all boards of education or boards of school commissioners are hereby authorized to contribute so much of the cost of the inventory as may be approved by the various governing bodies in the county and the board of education or boards of school commissioners. In the event the state elects to contribute to the cost of the inventory, the amount to be contributed shall be approved by the state Commissioner of Revenue and the Governor.
In all counties having a population of 140,000 or more according to the last or any subsequent federal census, it shall be the duty of the county commission or other like governing bodies of such counties in this state, to furnish and supply the county boards of equalization with adequate office space, necessary furniture and equipment, all necessary books, maps, stationery, and printed blanks, and transportation or reasonable compensation for transportation expense actually incurred in performance of official duties.