Section 40-3-4
Filling of vacancies.
Should any person appointed to membership of any board of equalization fail or refuse to take and subscribe to the oaths required by Section 40-3-3 within five days after being notified of his or her appointment to membership on the board, or shall for any other reason herein enumerated become disqualified to serve as a member on the board, or should a vacancy on any board occur from death, resignation, or any other cause, the following replacement procedure shall be used:
(1) The Commissioner of Revenue shall select from the remaining nominees on the list from which such original nominee was taken a person to fill the position to which such disqualified person was first appointed or to fill the vacancy on the board.
(2) If no nominees remain on the list from which the original nomination was taken, the Commissioner of Revenue may request from the nominating body that submitted the nomination that resulted in a vacancy additional nominations up to a total of not more than three nominees, and from such additional nominees a person shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy. When requesting additional nominations under this subdivision, the Commissioner of Revenue may require the nominating body to submit nominations within a prescribed time period.
(3) If no nominees remain on the list of the original nominating body and if it fails to timely submit a nominee as provided by subdivision (2), the Commissioner of Revenue may appoint a member from the remaining nominations previously submitted by other nominating bodies. If no nominees remain on those lists, the Commissioner of Revenue may request that the other nominating body or bodies name a total of not more than three additional nominees, and from the additional nominees a member shall be selected to fill the vacancy occasioned by the disqualification of the original nominee or nominees or other vacancy.
(4) If no appropriate nominee is submitted by any nominating body, the Commissioner of Revenue shall appoint a member.
(5) Pending an appointment by the Commissioner of Revenue to fill a vacancy as prescribed in this section, the chairperson of the county commission may appoint a temporary board member for a period not to exceed 45 days.
(6) With the exception of the temporary appointment, any appointment to fill a vacancy on any board of equalization shall be for the unexpired term only.
(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91; Acts 1953, No. 313, p. 369; Act 2021-173, §1.)