Section 40-3-6
Secretary of board.
The county tax assessor shall be and serve as the secretary of the county board of equalization, and he shall not receive any compensation for his services as such. He shall have no vote or voice in the government or in the business of said board except as may be provided in this chapter.
(Acts 1939, No. 143, p. 178; Code 1940, T. 51, §93.)