Revise compensation for county tax appeal board members

The bill number was updated from SB 5 to SB 5.1 to reflect its status as an enrolled bill.

Added the title page, sponsor information, and certification signatures (Secretary of Senate, President of Senate, Speaker of the House) required for an enrolled bill.

Removed the original title page and certification lines from the previous draft version.

Increased daily compensation for board members to $60 for 4 hours or less and $120 for more than 4 hours of work.

Reaffirmed that board members must be residents of the county they serve and cannot have been state department employees in the last 36 months.

Clarified that board members must hold an annual organizational meeting to elect a presiding officer and that only three members hear each appeal in larger boards.

Established that the board operates from July 1 to December 31 of the current tax year to hear property tax protests.

Bill number changed from LC 0087 to SB 5.1 and sponsorship details were updated to B. Beard.

Page headers and footers were updated to reflect the new bill number and authorized print version status.