County Board of Equalization; to increase the per diem for board members.

HB 236 increases the supplemental per diem for Baldwin County Board of Equalization members. Starting in 2025, members will receive $100 per day (up from $150 for 2008-2009), with annual adjustments beginning in 2026 based on the Consumer Price Index. The bill also requires retroactive payment for board meetings held in 2025 before the law's effective date. Funding comes from county tax revenues, with each political subdivision contributing proportionally based on its share of local property taxes. The changes apply specifically to Baldwin County's local board, not statewide.